EURO-MEDITERRANEAN AGREEMENT

establishing an association between the European Communities and their Member States, of the one part, and the Republic of Tunisia, of the other part

THE KINGDOM OF BELGIUM,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

IRELAND,

THE ITALIAN REPUBLIC,

THE GRAND DUCHY OF LUXEMBOURG,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE PORTUGUESE REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

Contracting Parties to the Treaty establishing the European Community and the Treaty establishing the European Coal and Steel Community, hereinafter referred to as the ‘Member States’, and

THE EUROPEAN COMMUNITY,

THE EUROPEAN COAL AND STEEL COMMUNITY,

hereinafter referred to as ‘the Community’, of the one part, and

THE REPUBLIC OF TUNISIA,

hereinafter referred to as ‘Tunisia’, of the other part,

CONSIDERING the importance of the existing traditional links between the Community, its Member States and Tunisia and the common values that the Contracting Parties share;

CONSIDERING that the Community, its Member States and Tunisia wish to strengthen those links and to establish lasting relations, based on reciprocity, partnership and co-development;

CONSIDERING the importance which the Parties attach to the principles of the United Nations Charter, particularly the observance of human rights and political and economic freedom, which form the very basis of the Association;

CONSIDERING recent political and economic developments both on the European continent and in Tunisia;

CONSIDERING the considerable progress made by Tunisia and its people towards achieving their objectives of full integration of the Tunisian economy in the world economy and participation in the community of democratic nations;

CONSCIOUS of the importance of this Agreement, based on cooperation and dialogue, for lasting stability and security in the Euro-Mediterranean region;

CONSCIOUS, on the one hand, of the importance of relations in an overall Euro-Mediterranean context and, on the other, of the objective of integration between the countries of the Maghreb;

BEARING IN MIND the economic and social disparities between the Community and Tunisia and desirous of achieving the objectives of this association through the appropriate provisions of this Agreement;

DESIROUS of establishing and developing regular political dialogue on bilateral and international issues of mutual interest;

TAKING ACCOUNT of the Community's willingness to provide Tunisia with decisive support in its endeavours to bring about economic reform, structural adjustment and social development;

CONSIDERING the commitment of both the Community and Tunisia to free trade, in compliance with the rights and obligations arising out of the General Agreement on Tariffs and Trade (GATT);

DESIROUS of establishing cooperation sustained by regular dialogue on economic, social and cultural issues in order to achieve better mutual understanding;

CONVINCED that this Agreement will create a climate conducive to the development of their economic relations, in particular in the fields of trade and investment, the key sectors for economic restructuring and technological modernisation,

HAVE AGREED AS FOLLOWS:

Article 1

1. An association is hereby established between the Community and its Member States, of the one part, and Tunisia, of the other part.

2. The aims of this Agreement are to:

— provide an appropriate framework for political dialogue between the Parties, allowing the development of close relations in all areas they consider relevant to such dialogue,

— establish the conditions for the gradual liberalisation of trade in goods, services and capital,

— promote trade and the expansion of harmonious economic and social relations between the Parties, notably through dialogue and cooperation, so as to foster the development and prosperity of Tunisia and its people,

— encourage integration of the Maghreb countries by promoting trade and cooperation between Tunisia and other countries of the region,

— promote economic, social, cultural and financial cooperation.

Article 2

Relations between the Parties, as well as all the provisions of the Agreement itself, shall be based on respect for human rights and democratic principles which guide their domestic and international policies and constitute an essential element of the Agreement.

TITLE I

POLITICAL DIALOGUE

Article 3

1. A regular political dialogue shall be established between the Parties. It shall help build lasting links of solidarity between the partners which will contribute to the prosperity, stability and security of the Mediterranean region and bring about a climate of understanding and tolerance between cultures.

2. Political dialogue and cooperation are intended in particular to:

(a) facilitate rapprochement between the Parties through the development of better mutual understanding and regular coordination on international issues of common interest;

(b) enable each Party to consider the position and interests of the other;

(d) help develop joint initiatives.

Article 4

Political dialogue shall cover all issues of common interest to the Parties, in particular the conditions required to ensure peace, security and regional development through support for cooperation, notably within the Maghreb group of countries.

Article 5

Political dialogue shall be established at regular intervals and whenever necessary notably:

(a) at ministerial level, principally within the Association Council;

(b) at the level of senior officials representing Tunisia, on the one hand, and the Council Presidency and the Commission on the other;

(c) taking full advantage of all diplomatic channels including regular briefings, consultations on the occasion of international meetings and contacts between diplomatic representatives in third countries;

(d) where appropriate, by any other means which would make a useful contribution to consolidating dialogue and increasing its effectiveness.

TITLE II

FREE MOVEMENT OF GOODS

Article 6

The Community and Tunisia shall gradually establish a free trade area over a transitional period lasting a maximum of 12 years starting from the date of the entry into force of this Agreement in accordance with the provisions of this Agreement and in conformity with those of the General Agreement on Tariffs and Trade 1994 and the other multilateral Agreements on trade in goods annexed to the Agreement establishing the WTO, hereinafter referred to as the GATT.

CHAPTER I

INDUSTRIAL PRODUCTS

Article 7

The provisions of this Chapter shall apply to products originating in the Community and Tunisia with the exception of the products referred to in Annex II to the Treaty establishing the European Community.

Article 8

No new customs duties on imports nor charges having equivalent effect shall be introduced in trade between the Community and Tunisia.

Article 9

Products originating in Tunisia shall be imported into the Community free of customs duties and charges having equivalent effect and without quantitative restrictions or measures having equivalent effect.

Article 10

1. The provisions of this Chapter shall not preclude the retention by the Community of an agricultural component on imports of the goods originating in Tunisia listed in Annex 1.

The agricultural component shall reflect differences between the price on the Community market of the agricultural products considered as being used in the production of such goods and the price of imports from third countries where the total cost of the said basic products is higher in the Community. The agricultural component may take the form of a fixed amount or an

ad valorem

duty. Such differences shall be replaced, where appropriate, by specific duties based on tariffication of the agricultural component or by

ad valorem

duties.

The provisions of Chapter 2 applicable to agricultural products shall apply

mutatis mutandis

to the agricultural component.

2. The provisions of this Chapter shall not preclude the separate specification by Tunisia of an agricultural component in the import duties in force on the products listed in Annex 2 originating in the Community. The agricultural component may take the form of a fixed amount or an

ad valorem

duty.

The provisions of Chapter 2 applicable to agricultural products shall apply

mutatis mutandis

to the agricultural component.

3. In the case of the products shown in Annex 2, list 1, originating in the Community, Tunisia shall apply upon the entry into force of this Agreement import duties and charges having equivalent effect no greater than those in force on 1 January 1995, within the limits of the tariff quotas shown in that list.

During elimination of the industrial component of the duties pursuant to paragraph 4, the level of the duties to be applied in respect of the products for which the tariff quotas are to be abolished may not be higher than the level of the duties in force on 1 January 1995.

4. In the case of the products in Annex 2, list 2, originating in the Community, Tunisia shall eliminate the industrial component of the duties in accordance with the provisions laid down in Article 11 (3) of the Agreement in respect of products in Annex 4.

In the case of the products in Annex 2, lists 1 and 3, originating in the Community, Tunisia shall eliminate the industrial component of the duties in accordance with the provisions laid down in Article 11 (3) of the Agreement in respect of products in Annex 5.

5. The agricultural components applied pursuant to paragraphs 1 and 2 may be reduced where, in trade between the Community and Tunisia, the charge applicable to a basic agricultural product is reduced or where such reductions are the result of mutual concessions relating to processed agricultural products.

6. The reduction referred to in paragraph 5, the list of products concerned and, where appropriate, the tariff quotas within which the reduction applies shall be established by the Association Council.

Article 11

1. Customs duties and charges having equivalent effect applicable on import into Tunisia of products originating in the Community other than those listed in Annexes 3 to 6 shall be abolished upon the entry into force of this Agreement.

2. Customs duties and charges having equivalent effect applicable on import into Tunisia of the products originating in the Community listed in Annex 3 shall be progressively abolished in accordance with the following timetable:

On the date of entry into force of this Agreement each duty and charge shall be reduced to 85 % of the basic duty;

One year after the date of entry into force of this Agreement each duty and charge shall be reduced to 70 % of the basic duty;

Two years after the date of entry into force of this Agreement each duty and charge shall be reduced to

55 %

of the basic duty;

Three years after the date of entry into force of this Agreement each duty and charge shall be reduced to 40 % of the basic duty;

Four years after the date of entry into force of this Agreement each duty and charge shall be reduced to 25 % of the basic duty;

Five years after the date of entry into force of this Agreement the remaining duties shall be abolished.

3. Customs duties and charges having equivalent effect applicable on import into Tunisia of the products originating in the Community listed in Annexes 4 and 5 shall be progressively abolished in accordance with the following timetables:

In the case of the list appearing in Annex 4:

On the date of entry into force of this Agreement each duty and charge shall be reduced to 92 % of the basic duty;

One year after the date of entry into force of this Agreement each duty and charge shall be reduced to 84 % of the basic duty;

Two years after the date of entry into force of this Agreement each duty and charge shall be reduced to 76 % of the basic duty;

Three years after the date of entry into force of this Agreement each duty and charge shall be reduced to 68 % of the basic duty;

Four years after the date of entry into force of this Agreement each duty and charge shall be reduced to 60 % of the basic duty;

Five years after the date of entry into force of this Agreement each duty and charge shall be reduced to 52 % of the basic duty;

Six years after the date of entry into force of this Agreement each duty and charge shall be reduced to 44 % of the basic duty;

Seven years after the date of entry into force of this Agreement each duty and charge shall be reduced to 36 % of the basic duty;

Eight years after the date of entry into force of this Agreement each duty and charge shall be reduced to 28 % of the basic duty;

Nine years after the date of entry into force of this Agreement each duty and charge shall be reduced to 20 % of the basic duty;

Ten years after the date of entry into force of this Agreement each duty and charge shall be reduced to 12 % of the basic duty;

Eleven years after the date of entry into force of this Agreement each duty and charge shall be reduced to 4 % of the basic duty;

Twelve years after the date of entry into force of this Agreement the remaining duties shall be abolished.

In the case of the list appearing in Annex 5:

Four years after the date of entry into force of this Agreement each duty and charge shall be reduced to 88 % of the basic duty;

Five years after the date of entry into force of this Agreement each duty and charge shall be reduced to 77 % of the basic duty;

Six years after the date of entry into force of this Agreement each duty and charge shall be reduced to 66 % of the basic duty;

Seven years after the date of entry into force of this Agreement each duty and charge shall be reduced to 55 % of the basic duty;

Eight years after the date of entry into force of this Agreement each duty and charge shall be reduced to 44 % of the basic duty;

Nine years after the date of entry into force of this Agreement each duty and charge shall be reduced to 33 % of the basic duty;

Ten years after the date of entry into force of this Agreement each duty and charge shall be reduced to 22 % of the basic duty;

Eleven years after the date of entry into force of this Agreement each duty and charge shall be reduced to 11 % of the basic duty;

Twelve years after the date of entry into force of this Agreement the remaining duties shall be abolished.

4. In the event of serious difficulties for a given product, the relevant timetables in accordance with paragraph 3 may be reviewed by the Association Committee by common accord on the understanding that the schedule for which the review has been requested may not be extended in respect of the product concerned beyond the maximum transitional period of 12 years. If the Association Committee has not taken a decision within thirty days of its application to review the timetable, Tunisia may suspend the timetable provisionally for a period which may not exceed one year.

5. For each product the basic duty to which the successive reductions laid down in paragraphs 2 and 3 are to be applied shall be that actually applied

vis-à-vis

the Community on 1 January 1995.

6. If, after 1 January 1995, any tariff reduction is applied on an

erga omnes

basis, the reduced duties shall replace the basic duties referred to in paragraph 5 as from the date when such reductions are applied.

7. Tunisia shall communicate its basic duties to the Community.

Article 12

The provisions of Articles 10, 11 and 19(b) shall not apply to products in the list appearing in Annex 6. The arrangements to be applied to such products shall be re-examined by the Association Council four years after the Agreement's entry into force.

Article 13

The provisions concerning the abolition of customs duties on imports shall also apply to customs duties of a fiscal nature.

Article 14

1. Exceptional measures of limited duration which derogate from the provisions of Article 11 may be taken by Tunisia in the form of an increase or reintroduction of customs duties.

These measures may only concern infant industries, or certain sectors undergoing restructuring or facing serious difficulties, particularly where these difficulties produce major social problems.

Customs duties on imports applicable in Tunisia to products originating in the Community introduced by these measures may not exceed 25 %

ad valorem

and shall maintain an element of preference for products originating in the Community. The total value of imports of the products which are subject to these measures may not exceed 15% of total imports of industrial products from the Community during the last year for which statistics are available.

These measures shall be applied for a period not exceeding five years unless a longer duration is authorised by the Association Committee. They shall cease to apply at the latest on the expiry of the maximum transitional period of twelve years.

No such measures can be introduced in respect of a product if more than three years have elapsed since the elimination of all duties and quantitative restrictions or charges or measures having equivalent effect concerning that product.

Tunisia shall inform the Association Committee of any exceptional measures it intends to take and, at the request of the Community, consultations shall be held on such measures and the sectors to which they apply before they are implemented. When taking such measures Tunisia shall provide the Committee with a timetable for the elimination of the customs duties introduced under this Article. This timetable shall provide for a phasing-out of these duties in equal annual instalments starting at the latest two years after their introduction. The Association Committee may decide on a different timetable.

2. By way of derogation from the fourth subparagraph of paragraph 1, the Association Committee may exceptionally, in order to take account of the difficulties involved in setting up a new industry, authorise Tunisia to maintain the measures already taken pursuant to paragraph 1 for a maximum period of three years beyond the twelve-year transitional period.

CHAPTER II

AGRICULTURAL AND FISHERY PRODUCTS

Article 15

The provisions of this Chapter shall apply to the products originating in the Community and Tunisia listed in Annex II to the Treaty establishing the European Community.

Article 16

The Community and Tunisia shall gradually implement greater liberalisation of their reciprocal trade in agricultural and fishery products.

Article 17

1. Agricultural and fishery products originating in Tunisia shall benefit on import into the Community from the provisions set out in Protocols Nos 1 and 2 respectively.

2. Agricultural products originating in the Community shall benefit on import into Tunisia from the provisions set out in Protocol No 3.

Article 18

1. From 1 January 2000 the Community and Tunisia shall assess the situation with a view to determining the liberalisation measures to be applied by the Community and Tunisia with effect from 1 January 2001 in accordance with the objective set out in Article 16.

2. Without prejudice to the provisions of the preceding paragraph and taking account of the patterns of trade in agricultural products between the Parties and the particular sensitivity of such products, the Community and Tunisia will examine on a regular basis in the Association Council, product by product and on a reciprocal basis, the possibilities of granting each other further concessions.

CHAPTER III

COMMON PROVISIONS

Article 19

Without prejudice to the provisions of the GATT:

(a) no new quantitative restriction on imports or measure having equivalent effect shall be introduced in trade between the Community and Tunisia;

(b) quantitative restrictions on imports and measures having equivalent effect in trade between Tunisia and the Community shall be abolished upon the entry into force of this Agreement;

(c) the Community and Tunisia shall apply to the other's exports customs neither duties or charges having equivalent effect nor quantitative restrictions or measures of equivalent effect.

Article 20

1. Should specific rules be introduced as a result of implementation of their agricultural policies or modification of their existing rules, or should the provisions on the implementation of their agricultural policies be modified or developed, the Community and Tunisia may modify the arrangements laid down in the Agreement in respect of the products concerned.

The Party carrying out such modification shall inform the Association Committee thereof. At the request of the other Party, the Association Committee shall meet to take appropriate account of that Party's interests.

2. If the Community or Tunisia, in applying paragraph 1, modifies the arrangements made by this Agreement for agricultural products, they shall accord imports originating in the other Party an advantage comparable to that provided for in this Agreement.

3. Any modification of the arrangements made by this Agreement shall be the subject, at the request of the other Contracting Party, of consultations within the Association Council.

Article 21

Products originating in Tunisia shall not enjoy more favourable treatment when imported into the Community than that applied by Member States among themselves.

The provisions of this Agreement shall apply without prejudice to the provisions of Council Regulation (EEC) No 1911/91 of 26 June 1991 on the application of the provisions of Community law to the Canary Islands.

Article 22

1. The two Parties shall refrain from any measures or practice of an internal fiscal nature establishing, whether directly or indirectly, discrimination between the products of one Party and like products originating in the territory of the other Party.

2. Products exported to the territory of one of the Parties may not benefit from repayment of indirect internal taxation in excess of the amount of indirect taxation imposed on them directly or indirectly.

Article 23

1. This Agreement shall not preclude the maintenance or establishment of customs unions, free trade areas or arrangements for frontier trade insofar as they do not have the effect of altering the trade arrangements provided for in this Agreement.

2. Consultations between the Parties shall take place within the Association Committee concerning agreements establishing customs unions or free trade areas and, where appropriate, on other major issues related to their respective trade policies with third countries. In particular in the event of a third country acceding to the Community, such consultations shall take place so as to ensure that account is taken of the mutual interests of the Community and Tunisia stated in this Agreement.

Article 24

If one of the Parties finds that dumping is taking place in trade with the other Party within the meaning of Article VI of the General Agreement on Tariffs and Trade, it may take appropriate measures against this practice in accordance with the Agreement relating to the application of Article VI of the General Agreement on Tariffs and Trade, related internal legislation and the conditions and procedures laid down in Article 27.

Article 25

Where any product is being imported in such increased quantities and under such conditions as to cause or threaten to cause:

— serious injury to domestic producers of like or directly competitive products in the territory of one of the Contracting Parties, or

— serious disturbances in any sector of the economy or difficulties which could bring about serious deterioration in the economic situation of a region,

the Community or Tunisia may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 27.

Article 26

Where compliance with the provisions of Article 19(c) leads to:

(i) re-export to a third country of a product against which the exporting Party maintains quantitative export restrictions, export duties or measures or charges having equivalent effect; or

(ii) a serious shortage, or threat thereof, of a product essential to the exporting Party,

and where the situations referred to above give rise, or are likely to give rise, to major difficulties for the exporting Party, that Party may take appropriate measures under the conditions and in accordance with the procedures laid down in Article 27. The measures shall be non-discriminatory and shall be eliminated when conditions no longer justify their maintenance.

Article 27

1. In the event of the Community or Tunisia subjecting imports of products liable to give rise to the difficulties referred to in Article 25 to an administrative procedure having as its purpose the rapid supply of information on trade flow trends, it shall inform the other Party.

2. In the cases specified in Articles 24, 25 and 26, before taking the measures provided for therein or, in cases to which paragraph 3(d) applies, as soon as possible, the Community or Tunisia, as the case may be, shall supply the Association Committee with all relevant information with a view to seeking a solution acceptable to the two Parties.

In the selection of measures, priority shall be given to those which least disturb the functioning of this Agreement.

The safeguard measures shall be immediately notified to the Association Committee by the Party concerned and shall be the subject of periodic consultations, particularly with a view to their abolition as soon as circumstances permit.

3. For the implementation of paragraph 2, the following provisions shall apply:

(a) as regards Article 24, the exporting Party shall be informed of the dumping case as soon as the authorities of the importing Party have initiated an investigation. When no end has been put to the dumping within the meaning of Article VI of the GATT or no other satisfactory solution has been reached within 30 days of the matter being referred, the importing Party may adopt the appropriate measures;

(b) as regards Article 25, the difficulties arising from the situation referred to in that Article shall be referred for examination to the Association Committee, which may take any decision needed to put an end to such difficulties.

If the Association Committee or the exporting Party has not taken a decision putting an end to the difficulties or no other satisfactory solution has been reached within 30 days of the matter being referred, the importing Party may adopt the appropriate measures to remedy the problem. These measures shall not exceed the scope of what is necessary to remedy the difficulties which have arisen;

(c) as regards Article 26, the difficulties arising from the situations referred to in that Article shall be referred for examination to the Association Committee.

The Association Committee may take any decision needed to put an end to the difficulties. If it has not taken such a decision within 30 days of the matter being referred to it, the exporting Party may apply appropriate measures to exports of the product concerned;

(d) where exceptional circumstances requiring immediate action make prior information or examination, as the case may be, impossible, the Community or Tunisia, whichever is concerned, may, in the situations specified in Articles 24, 25 and 26, apply forthwith the precautionary measures strictly necessary to deal with the situation and shall inform the other Party immediately thereof.

Article 28

The Agreement shall not preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy or public security; the protection of health and life of humans, animals or plants; the protection of national treasures of artistic, historic or archaeological value or the protection of intellectual, industrial and commercial property of rules relating to gold and silver. Such prohibitions or restrictions shall not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between the Parties.

Article 29

The concept of ‘originating products’ for the purposes of implementing this Title and the methods of administrative cooperation relating thereto are laid down in Protocol No 4.

Article 30

The Combined Nomenclature of goods shall be applied to the classification of goods in trade between the two Parties.

TITLE III

RIGHT OF ESTABLISHMENT AND SERVICES

Article 31

1. The Parties agree to widen the scope of the Agreement to cover the right of establishment of one Party's firms on the territory of the other and liberalisation of the provision of services by one Party's firms to consumers of services in the other.

2. The Association Council will make recommendations for achieving the objective described in paragraph 1.

In making such recommendations, the Association Council will take account of past experience of implementation of reciprocal most-favoured-nation treatment and of the respective obligations of each Party under the General Agreement on Trade in Services annexed to the Agreement establishing the WTO, hereinafter referred to as the ‘GATS’, particularly those in Article V of the latter.

3. The Association Council will make a first assessment of the achievement of this objective no later than five years after the Agreement enters into force.

Article 32

1. At the outset, each of the Parties shall reaffirm its obligations under the GATS, particularly the obligation to grant reciprocal most-favoured-nation treatment in the service sectors covered by that obligation.

2. In accordance with the GATS, such treatment shall not apply to:

(a) advantages granted by either Party under the terms of an agreement of the type defined in Article V of the GATS or to measures taken on the basis of such an agreement;

(b) other advantages granted in accordance with the list of exemptions from most-favoured-nation treatment annexed by either Party to the GATS.

TITLE IV

PAYMENTS, CAPITAL, COMPETITION AND OTHER ECONOMIC PROVISIONS

CHAPTER I

CURRENT PAYMENTS AND MOVEMENT OF CAPITAL

Article 33

Subject to the provisions of Article 35, the Parties undertake to allow all current payments for current transactions to be made in a freely convertible currency.

Article 34

1. With regard to transactions on the capital account of balance of payments, the Community and Tunisia shall ensure, from the entry into force of this Agreement, that capital relating to direct investments in Tunisia in companies formed in accordance with current laws can move freely and that the yield from such investments and any profit stemming therefrom can be liquidated and repatriated.

2. The Parties shall consult each other with a view to facilitating, and fully liberalising when the time is right, the movement of capital between the Community and Tunisia.

Article 35

Where one or more Member States of the Community, or Tunisia, is in serious balance of payments difficulties, or under threat thereof, the Community or Tunisia, as the case may be, may, in accordance with the conditions established under the General Agreement on Tariffs and Trade and Articles VIII and XIV of the Articles of Agreement of the International Monetary Fund, adopt restrictions on current transactions which shall be of limited duration and may not go beyond what is strictly necessary to remedy the balance of payments situation. The Community or Tunisia, as the case may be, shall inform the other Party forthwith and shall submit to it as soon as possible a timetable for the elimination of the measures concerned.

CHAPTER II

COMPETITION AND OTHER ECONOMIC PROVISIONS

Article 36

1. The following are incompatible with the proper functioning of the Agreement, insofar as they may affect trade between the Community and Tunisia:

(a) all agreements between undertakings, decisions by associations of undertakings and concerted practices between undertakings which have as their object or effect the prevention, restriction or distortion of competition;

(b) abuse by one or more undertakings of a dominant position in the territories of the Community or of Tunisia as a whole or in a substantial part thereof;

(c) any official aid which distorts or threatens to distort competition by favouring certain undertakings or the production of certain goods, with the exception of cases in which a derogation is allowed under the Treaty establishing the European Coal and Steel Community.

2. Any practices contrary to this Article shall be assessed on the basis of criteria arising from the application of the rules of Articles 85, 86 and 92 of the Treaty establishing the European. Community and, in the case of products falling within the scope of the European Coal and Steel Community, the rules of Articles 65 and 66 of the Treaty establishing that Community, and the rules relating to state aid, including secondary legislation.

3. The Association Council shall, within five years of the entry into force of this Agreement, adopt the necessary rules for the implementation of paragraphs 1 and 2.

Until these rules are adopted, the provisions of the Agreement on interpretation and application of Articles VI, XVI and XXIII of the General Agreement on Tariffs and Trade shall be applied as the rules for the implementation of paragraph l(c) and related parts of paragraph 2.

(a) For the purposes of applying the provisions of paragraph l(c), the Parties recognize that during the first five years after the entry into force of this Agreement, any State aid granted by Tunisia shall be assessed taking into account the fact that Tunisia shall be regarded as an area identical to those areas of the Community described in Article 92(3)(a) of the Treaty establishing the European Community.

During the same period of time, Tunisia may exceptionally, as regards ECSC steel products, grant State aid for restructuring purposes provided that:

— it leads to the viability of the recipient firms under normal market conditions at the end of the restructuring period,

— the amount and intensity of such aid are strictly limited to what is absolutely necessary in order to restore such viability and are progressively reduced,

— the restructuring programme is linked to a comprehensive plan for rationalising capacity in Tunisia.

The Association Council shall, taking into account the economic situation of Tunisia, decide whether the period should be extended every five years.

(b) Each Party shall ensure transparency in the area of official aid,

inter alia

by reporting annually to the other Party on the total amount and the distribution of the aid given and by providing, upon request, information on aid schemes. Upon request by one Party, the other Party shall provide information on particular individual cases of official aid.

5. With regard to products referred to in Chapter II of Title II:

— the provisions of paragraph l(c) do not apply,

— any practices contrary to paragraph 1(a) shall be assessed according to the criteria established by the Community on the basis of Articles 42 and 43 of the Treaty establishing the European Community, and in particular those established in Council Regulation No 26/62.

6. If the Community or Tunisia considers that a particular practice is incompatible with the terms of paragraph 1, and:

— is not adequately dealt with under the implementing rules referred to in paragraph 3, or

— in the absence of such rules, and if such practice causes or threatens to cause serious prejudice to the interest of the other Party or material injury to its domestic industry, including its services industry,

it may take appropriate measures after consultation within the Association Committee or after 30 working days following referral to that Committee.

In the case of practices incompatible with paragraph l(c) of this Article, such appropriate measures may, where the General Agreement on Tariffs and Trade applies thereto, only be adopted in accordance with the procedures and under the conditions laid down by the General Agreement on Tariffs and Trade and any other relevant instrument negotiated under its auspices which is applicable between the Parties.

7. Notwithstanding any provisions to the contrary adopted in accordance with paragraph 3, the Parties shall exchange information taking into account the limitations imposed by the requirements of professional and business secrecy.

Article 37

The Member States and Tunisia shall progressively adjust, without affecting commitments made unter the GATT, any state monopolies of a commercial character so as to ensure that, by the end of the fifth year following the entry into force of this Agreement, no discrimination regarding the conditions under which goods are procured and marketed exists between nationals of the Member States and of Tunisia. The Association Committee will be informed about the measures adopted to implement this objective.

Article 38

With regard to public enterprises and enterprises which have been granted special or exclusive rights, the Association Council shall ensure, from the fifth year following the entry into force of the Agreement, that no measures which disturbs trade between the Community and Tunisia in a manner which runs counter to the interests of the Parties is adopted or maintained. This provision shall not impede the performance in fact or in law of the specific functions assigned to those enterprises.

Article 39

1. The Parties shall provide suitable and effective protection of intellectual, industrial and commercial property rights, in line with the highest international standards. This shall encompass effective means of enforcing such rights.

2. Implementation of this Article and of Annex 7 shall be regularly assessed by the Parties. If difficulties which affect trade arise in connection with intellectual, industrial and commercial property rights, either Party may request urgent consultations to find mutually satisfactory solutions.

Article 40

1. The Parties shall take appropriate steps to promote the use by Tunisia of Community technical rules and European standards for industrial and agri-food products and certification procedures.

2. Using the principles set out in paragraph 1 as a basis, the Parties shall, when the circumstances are right, conclude agreements for the mutual recognition of certifications.

Article 41

1. The Parties shall set as their objective a reciprocal and gradual liberalisation of public procurement contracts.

2. The Association Council shall take the steps necessary to implement paragraph 1.

TITLE V

ECONOMIC COOPERATION

Article 42

Objectives

1. The Parties undertake to step up economic cooperation in their mutual interest and in the spirit of partnership which is at the root of this Agreement.

2. The objective of economic cooperation shall be to support Tunisia's own efforts to achieve sustainable economic and social development.

Article 43

Scope

1. Cooperation will be targeted first and foremost at areas of activity suffering the effects of internal constraints and difficulties or affected by the process of liberalising Tunisia's economy as a whole, and more particularly by the liberalisation of trade between Tunisia and the Community.

2. Similarly, cooperation shall focus on areas likely to bring the economies of the Community and Tunisia closer together, particularly those which will generate growth and employment.

3. Cooperation shall foster economic integration within the Maghreb using any measures likely to further such relations within the region.

4. Preservation of the environment and ecological balances shall constitute a central component of the various fields of economic cooperation.

5. Where appropriate, the Parties shall determine by agreement other fields of economic cooperation.

Article 44

Methods

Economic cooperation shall involve methods including:

(a) regular economic dialogue between the two Parties covering all aspects of macroeconomic policy;

(b) communication and exchanges of information;

(d) joint ventures;

(e) assistance with technical, administrative and regulatory matters.

Article 45

Regional cooperation

In order to make the most of this Agreement, the Parties shall foster all activities which have a regional impact or involve third countries, notably:

(a) intra-regional trade within the Maghreb;

(b) environmental matters;

(d) research in science and technology;

(e) cultural matters;

(f) customs matters;

(g) regional institutions and the establishment of common or harmonised programmes and policies.

Article 46

Education and training

The aim of cooperation shall be to:

(a) find ways to bring about a significant improvement in education and training, including vocational training;

(b) place special emphasis on giving the female population access to education, including technical training, higher education and vocational training;

(c) encourage the establishment of lasting links between specialist bodies on the Parties' territories in order to pool and exchange experience and methods.

Article 47

Scientific, technical and technological cooperation

The aim of cooperation shall be to:

(a) encourage the establishment of permanent links between the Parties' scientific communities, notably by means of:

— providing Tunisia with access to Community research and technological development programmes in accordance with Community rules governing non-Community countries' involvement in such programmes,

— Tunisian participation in networks of decentralised cooperation,

— promoting synergy in training and research;

(b) improve Tunisia's research capabilities;

(d) encourage all activities aimed at establishing synergy at regional level.

Article 48

Environment

The aim of cooperation shall be to prevent deterioration of the environment, to improve the quality of the environment, to protect human health and to achieve rational use of natural resources for sustainable development.

The Parties undertake to cooperate in areas including:

(a) soil and water quality;

(b) the consequences of development, particularly industrial development (especially safety of installations and waste);

Article 49

Industrial cooperation

The aim of cooperation shall be to:

(a) encourage cooperation between the Parties' economic operators, including cooperation in the context of access for Tunisia to Community business networks and decentralised cooperation networks;

(b) back the effort to modernise and restructure Tunisia's public and private sector industry (including the agri-food industry);

(c) foster an environment which favours private initiative, with the aim of stimulating and diversifying output for the domestic and export markets;

(d) make the most of Tunisia's human resources and industrial potential through better use of policy in the fields of innovation and research and technological development;

(e) facilitate access to credit to finance investment.

Article 50

Promotion and protection of investment

The aim of cooperation shall be to create a favourable climate for flows of investment, and to use the following in particular:

(a) the establishment of harmonised and simplified procedures, co-investment machinery (especially to link small and medium-sized enterprises) and methods of identifying and providing information on investment opportunities;

(b) the establishment, where appropriate, of a legal framework to promote investment, chiefly through the conclusion by Tunisia and the Member States of investment protection agreements and agreements preventing double taxation.

Article 51

Cooperation in standardisation and conformity assessment

The Parties shall cooperate in developing:

(a) the use of Community rules in standardisation, metrology, quality control and conformity assessment;

(b) the updating of Tunisian laboratories, leading eventually to the conclusion of mutual recognition agreements for conformity assessment;

(c) the bodies responsible for intellectual, industrial and commercial property and for standardisation and quality in Tunisia.

Article 52

Approximation of legislation

Cooperation shall be aimed at helping Tunisia to bring its legislation closer to that of the Community in the areas covered by this Agreement.

Article 53

Financial services

The aim of cooperation shall be to achieve closer common rules and standards in areas including the following:

(a) bolstering and restructuring Tunisia's financial sectors;

(b) improving accounting, auditing, supervision and regulation of financial services and financial monitoring in Tunisia.

Article 54

Agriculture and fisheries

The aim of cooperation shall be to:

(a) modernise and restructure agriculture and fisheries through methods including the modernisation of infrastructure and equipment, the development of packaging and storage techniques and the improvement of private distribution and marketing chains;

(b) diversify output and external markets;

Article 55

Transport

The aim of cooperation shall be to:

(a) achieve the restructuring and modernisation of road, rail, port and airport infrastructure of common interest, in correlation with major trans-European communication routes;

(b) define and apply operating standards comparable to those found in the Community;

(c) bring equipment up to Community standards, particularly where multimodal transport, containerisation and transhipment are concerned;

(d) gradually improve road transit and the management of airports, air traffic and railways.

Article 56

Telecommunications and information technology

Cooperation shall focus on:

(a) telecommunications in general;

(b) standardisation, conformity testing and certification for information technology and telecommunications;

(c) dissemination of new information technologies, particularly in relation to networks and the interconnection of networks (ISDN — integrated services digital networks — and EDI — electronic data interchange);

(d) stimulating research on and development of new communication and information technology facilities to develop the market in equipment, services and applications related to information technology and to communications, services and installations.

Article 57

Energy

Cooperation shall focus on:

(a) renewable energy;

(b) promoting the saving of energy;

(d) backing efforts to modernise and develop energy networks and the interconnection of such networks with Community networks.

Article 58

Tourism

The aim of cooperation shall be to develop tourism, particularly with regard to:

(a) catering management and quality of service in the various fields connected with catering;

(b) development of marketing;

Article 59

Cooperation in customs matters

1. The aim of cooperation shall be to ensure fair trade and compliance with trade rules. It shall focus on:

(a) simplifying customs checks and procedures;

(b) the use of the Single Administrative Document and creating a link between the Community and Tunisian transit systems.

2. Without prejudice to other forms of cooperation provided for in this Agreement, and particularly those provided for in Articles 61 and 62, the Contracting Parties' administrative authorities shall provide mutual assistance in accordance with the terms of Protocol No 5.

Article 60

Cooperation in statistics

The aim of cooperation shall be to bring the methods used by the Parties closer together and to put to use data on all areas covered by this Agreement for which statistics can be collected.

Article 61

Money laundering

1. The Parties agree on the need to work towards and cooperate on preventing the use of their financial systems to launder the proceeds of criminal activities in general and drug trafficking in particular.

2. Cooperation in this area shall include administrative and technical assistance with the purpose of establishing suitable standards against money laundering equivalent to those adopted by the Community and international fora in this field, including the Financial Action Task Force (FATF).

Article 62

Combating drug use and trafficking

1. The aim of cooperation shall be to:

(a) improve the effectiveness of policies and measures to prevent and combat the production and supply of and trafficking in narcotics and psychotropic substances;

(b) eliminate illicit consumption of such products.

2. The Parties shall together set out appropriate strategies and methods of cooperation, in accordance with their own legislation, to attain those objectives. For any action which is not conducted jointly, there shall be consultations and close coordination.

Such action may involve the appropriate public and private sector institutions and international organisations, in collaboration with the government of the Republic of Tunisia and the relevant authorities in the Community and the Member States.

3. Cooperation shall take the following forms in particular:

(a) the establishment or expansion of clinics/hostels and information centres for the treatment and rehabilitation of drug addicts;

(b) the implementation of prevention, information, training and epidemiological research projects;

(c) the establishment of standards for preventing diversion of precursors and other essential ingredients for the illicit manufacture of narcotics and psychotropic substances, which are equivalent to those adopted by the Community and the appropriate international authorities, particularly the Chemicals Action Task Force (CATF).

Article 63

The two Parties shall together establish the procedures needed to achieve cooperation in the fields covered by this Title.

TITLE VI

COOPERATION IN SOCIAL AND CULTURAL MATTERS

CHAPTER I

WORKERS

Article 64

1. The treatment accorded by each Member State to workers of Tunisian nationality employed in its territory shall be free from any discrimination based on nationality, as regards working conditions, remuneration and dismissal, relative to its own nationals.

2. All Tunisian workers allowed to undertake paid employment in the territory of a Member State on a temporary basis shall be covered by the provisions of paragraph 1 with regard to working conditions and remuneration.

3. Tunisia shall accord the same treatment to workers who are nationals of a Member State and employed in its territory.

Article 65

1. Subject to the provisions of the following paragraphs, workers of Tunisian nationality and any members of their families living with them shall enjoy, in the field of social security, treatment free from any discrimination based on nationality relative to nationals of the Member States in which they are employed.

The concept of social security shall cover the branches of social security dealing with sickness and maternity benefits, invalidity, old-age and survivors' benefits, industrial accident and occupational disease benefits and death, unemployment and family benefits.

These provisions shall not, however, cause the other coordination rules provided for in Community legislation based on Article 51 of the EC Treaty to apply, except under the conditions set out in Article 67 of this Agreement.

2. All periods of insurance, employment or residence completed by such workers in the various Member States shall be added together for the purpose of pensions and annuities in respect of old age, invalidity and survivors' benefits and family, sickness and maternity benefits and also for that of medical care for the workers and for members of their families resident in the Community.

3. The workers in question shall receive family allowances for members of their families who are resident in the Community.

4. The workers in question shall be able to transfer freely to Tunisia, at the rates applied by virtue of the legislation of the debtor Member State or States, any pensions or annuities in respect of old age, survivor status, industrial accident or occupational disease, or of invalidity resulting from industrial accident or occupational disease, except in the case of special non-contributory benefits.

5. Tunisia shall accord to workers who are nationals of a Member State and employed in its territory, and to the members of their families, treatment similar to that specified in paragraphs 1, 3 and 4.

Article 66

The provisions of this Chapter shall not apply to nationals of the Parties residing or working illegally in the territory of their host countries.

Article 67

1. Before the end of the first year following the entry into force of this Agreement, the Association Council shall adopt provisions to implement the principles set out in Article 65.

2. The Association Council shall adopt detailed rules for administrative cooperation providing the necessary management and monitoring guarantees for the application of the provisions referred to in paragraph 1.

Article 68

The provisions adopted by the Association Council in accordance with Article 67 shall not affect any rights or obligations arising from bilateral agreements linking Tunisia and the Member States where those agreements provide for more favourable treatment of nationals of Tunisia or of the Member States.

CHAPTER II

DIALOGUE IN SOCIAL MATTERS

Article 69

1. The Parties shall conduct regular dialogue on any social matter which is of interest to them.

2. Such dialogue shall be used to find ways to achieve progress in the field of movement of workers and equal treatment and social integration for Tunisian and Community nationals residing legally in the territories of their host countries.

3. Dialogue shall cover in particular all issues connected with:

(a) the living and working conditions of the migrant communities;

(b) migration;

(c) illegal immigration and the conditions governing the return of individuals who are in breach of the legislation dealing with the right to stay and the right of establishment in their host countries;

(d) schemes and programmes to encourage equal treatment between Tunisian and Community nationals, mutual knowledge of cultures and civilizations, the furthering of tolerance and the removal of discrimination.

Article 70

Dialogue on social matters shall be conducted at the same levels and in accordance with the same procedures as provided for in Title I of this Agreement, which can itself provide a framework for that dialogue.

CHAPTER III

COOPERATION IN THE SOCIAL FIELD

Article 71

With a view to consolidating cooperation between the Parties in the social field, projects and programmes shall be carried out in any area of interest to them.

Priority will be afforded to:

(a) reducing migratory pressure, in particular by creating jobs and developing training in areas from which emigrants come;

(b) resettling those repatriated because of their illegal status under the legislation of the state in question;

(c) promoting the role of women in the economic and social development process through education and the media in step with Tunisian policy on the matter;

(d) bolstering and developing Tunisia's family planning and mother and child protection programmes;

(e) improving the social protection system;

(f) enhancing the health cover system;

(g) improving living conditions in poor, densely populated areas;

(h) implementing and financing exchange and leisure programmes for mixed groups of Tunisian and European young people residing in the Member States, with a view to promoting mutual knowledge of their respective cultures and fostering tolerance.

Article 72

Cooperation schemes may be carried out in coordination with Member States and relevant international organisations.

Article 73

A working party shall be set up by the Association Council by the end of the first year following the entry into force of this Agreement. It shall be responsible for the continuous and regular evaluation of the implementation of Chapters 1 to 3.

CHAPTER IV

COOPERATION ON CULTURAL MATTERS

Article 74

1. In order to boost mutual knowledge and understanding, taking account of activities already carried out, the Parties shall undertake — while respecting each other's culture — to provide a firmer footing for lasting cultural dialogue and to promote continuous cultural cooperation between them, without ruling out a priori any field of activity.

2. In putting together cooperation projects and programmes and carrying out joint activities, the Parties shall place special emphasis on young people, on written and audio-visual means of expression and communication, and on the protection of their heritage and the dissemination of culture.

3. The Parties agree that cultural cooperation programmes already under way in the Community or in one or more of its Member States may be extended to Tunisia.

TITLE VII

FINANCIAL COOPERATION

Article 75

With a view to full attainment of the Agreement's objectives, financial cooperation shall be implemented for Tunisia in line with the appropriate financial procedures and resources.

These procedures shall be adopted by mutual agreement between the Parties by means of the most suitable instruments once the Agreement enters into force.

In addition to the areas covered by the Titles V and VI of this Agreement, cooperation shall entail:

— facilitating reforms aimed at modernizing the economy,

— updating economic infrastructure,

— promoting private investment and job creation activities,

— taking into account the effects on the Tunisian economy of the progressive introduction of a free trade area, in particular where the updating and restructuring of industry is concerned,

— flanking measures for policies implemented in the social sectors.

Article 76

Within the framework of Community instruments intended to buttress structural adjustment programmes in the Mediterranean countries — and in close coordination with the Tunisian authorities and other contributors, in particular the international financial institutions — the Community will examine suitable ways of supporting structural policies carried out by Tunisia to restore financial equilibrium in all its key aspects and create an economic environment conducive to boosting growth, while at the same time enhancing social welfare.

Article 77

In order to ensure a coordinated approach to dealing with exceptional macroeconomic and financial problems which could stem from the progressive implementation of the Agreement, the Parties shall closely monitor the development of trade and financial relations between the Community and Tunisia as part of the regular economic dialogue established under Title V.

TITLE VIII

INSTITUTIONAL, GENERAL AND FINAL PROVISIONS

Article 78

An Association Council is hereby established which shall meet at ministerial level once a year and when circumstances require, on the initiative of its Chairman and in accordance with the conditions laid down in its rules of procedure.

It shall examine any major issues arising within the framework of this Agreement and any other bilateral or international issues of mutual interest.

Article 79

1. The Association Council shall consist of the members of the Council of the European Union and members of the Commission of the European Communities, on the one hand, and of members of the Government of the Republic of Tunisia, on the other.

2. Members of the Association Council may arrange to be represented, in accordance with the provisions laid down in its rules of procedure.

3. The Association Council shall establish its rules of procedure.

4. The Association Council shall be chaired in turn by a member of the Council of the European Union and a member of the Government of the Republic of Tunisia in accordance with the provisions laid down in its rules of procedure.

Article 80

The Association Council shall, for the purpose of attaining the objectives of the Agreement, have the power to take decisions in the cases provided for therein.

The decisions taken shall be binding on the Parties, which shall take the measures necessary to implement the decisions taken. The Association Council may also make appropriate recommendations.

It shall draw up its decisions and recommendations by agreement between the Parties.

Article 81

1. Subject to the powers of the Council, an Association Committee is hereby established which shall be responsible for the implementation of the Agreement.

2. The Association Council may delegate to the Association Committee, in full or in part, any of its powers.

Article 82

1. The Association Committee, which shall meet at the level of officials, shall consist of representatives of members of the Council of the European Union and of members of the Commission of the European Communities, on the one hand, and of representatives of the Government of the Republic of Tunisia, on the other.

2. The Association Committee shall establish its rules of procedure.

3. The Association Committee shall be chaired in turn by a representative of the Presidency of the Council of the European Union and by a representative of the Government of the Republic of Tunisia.

The Association Committee shall normally meet alternately in the Community and in Tunisia.

Article 83

The Association Committee shall have the power to take decisions for the management of the Agreement as well as in those areas in which the Council has delegated its powers to it.

It shall draw up its decisions by agreement between the Parties. These decisions shall be binding on the Parties, which shall take the measures necessary to implement the decisions taken.

Article 84

The Association Council may decide to set up any working group or body necessary for the implementation of the Agreement.

Article 85

The Association Council shall take all appropriate measures to facilitate cooperation and contacts between the European Parliament and the Chamber of Deputies of the Republic of Tunisia, and between the Economic and Social Committee of the Community and the Economic and Social Council of the Republic of Tunisia.

Article 86

1. Either Party may refer to the Association Council any dispute relating to the application or interpretation of this Agreement.

2. The Association Council may settle the dispute by means of a decision.

3. Each Party shall be bound to take the measures involved in carrying out the decision referred to in paragraph 2.

4. In the event of it not being possible to settle the dispute in accordance with paragraph 2, either Party may notify the other of the appointment of an arbitrator; the other Party must then appoint a second arbitrator within two months. For the application of this procedure, the Community and the Member States shall be deemed to be one Party to the dispute.

The Association Council shall appoint a third arbitrator.

The arbitrators' decisions shall be taken by majority vote.

Each party to the dispute shall take the steps required to implement the decision of the arbitrators.

Article 87

Nothing in the Agreement shall prevent a Contracting Party from taking any measures:

(a) which it considers necessary to prevent the disclosure of information contrary to its essential security interests;

(b) which relate to the production of, or trade in, arms, munitions or war materials or to research, development or production indispensable for defence purposes, provided that such measures do not impair the conditions of competition in respect of products not intended for specifically military purposes;

(c) which it considers essential to its own security in the event of serious internal disturbances affecting the maintenance of law and order, in time of war or serious international tension constituting threat of war or in order to carry out obligations it has accepted for the purpose of maintaining peace and international security.

Article 88

1. In the fields covered by this Agreement, and without prejudice to any special provisions contained therein:

— the arrangements applied by the Republic of Tunisia in respect of the Community shall not give rise to any discrimination between the Member States, their nationals, or their companies or firms,

— the arrangements applied by the Community in respect of the Republic of Tunisia shall not give rise to any discrimination between Tunisian nationals or its companies or firms.

Article 89

Nothing in the Agreement shall have the effect of:

— extending the fiscal advantages granted by either Party in any international agreement or arrangement by which it is bound,

— preventing the adoption or application by either Party of any measure aimed at preventing fraud or the evasion of taxes,

— opposing the right of either Party to apply the relevant provisions of its tax legislation to taxpayers who are not in an identical situation as regards their place of residence.

Article 90

1. The Parties shall take any general or specific measures required to fulfil their obligations under the Agreement. They shall see to it that the objectives set out in the Agreement are attained.

2. If either Party considers that the other Party has failed to fulfil an obligation under the Agreement, it may take appropriate measures. Before so doing, except in cases of special urgency, it shall supply the Association Council with all the relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Parties.

In the selection of measures, priority must be given to those which least disturb the functioning of the Agreement. These measures shall be notified immediately to the Association Council and shall be the subject of consultations within the Association Council if the other Party so requests.

Article 91

Protocols Nos 1 to 5, Annexes 1 to 7 and the declarations shall form an integral part of the Agreement.

Article 92

For the purposes of this Agreement, ‘Parties’ shall mean, on the one hand, the Community or the Member States, or the Community and its Member States, in accordance with their respective powers, and, on the other hand, Tunisia.

Article 93

This Agreement shall be concluded for an unlimited period.

Either Party may denounce this Agreement by notifying the other Party. The Agreement shall cease to apply six months after the date of such notification.

Article 94

This Agreement shall apply, on the one hand, to the territories in which the Treaties establishing the European Community and the European Coal And Steel Community are applied and under the conditions laid down in those Treaties and, on the other hand to the territory of the Republic of Tunisia.

Article 95

This Agreement is drawn up in duplicate in the Danish, Dutch, English, Finnish, French, German, Greek, Italian, Portuguese, Spanish, Swedish and Arabic languages, each of these texts being equally authentic.

Article 96

1. The Agreement shall be approved by the Contracting Parties in accordance with their own procedures.

It shall enter into force on the first day of the second month following the date on which the Contracting Parties notify each other that the procedures referred to in the first paragraph have been completed.

2. Upon its entry into force, the Agreement shall replace the Cooperation Agreement between the European Community and the Republic of Tunisia and the Agreement between the Member States of the European Coal and Steel Community and the Republic of Tunisia, signed in Tunis on 25 April 1976.

Hecho en Bruselas, el diecisiete de julio de mil novecientos noventa y cinco.

Udfærdiget i Bruxelles den syttende juli nitten hundrede og fem og halvfems.

Geschehen zu Brüssel am siebzehnten Juli neunzehnhundertfünfundneunzig.

Έγινε στις Βρυξέλλες, στις δέκα εφτά Ιουλίου χίλια εννιακόσια ενενήντα πέντε.

Done at Brussels on the seventeenth day of July in the year one thousand nine hundred and ninety-five.

Fait à Bruxelles, le dix-sept juillet mil neuf cent quatre-vingt-quinze.

Fatto a Bruxelles, addì diciassette luglio millenovecentonovantacinque.

Gedaan te Brussel, de zeventiende juli negentienhonderd vijfennegentig.

Feito em Bruxelas, em dezassete de Julho de mil novecentos e noventa e cinco.

Tehty Brysselissä seitsemäntenätoista päivänä heinäkuuta vuonna tuhatyhdeksänsataayhdeksänkymmentäviisi.

Som skedde i Bryssel den sjuttonde juli nittonhundranittiofem.

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Pour le Royaume de Belgique

Voor het Koninkrijk België

Für das Königreich Belgien

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Cette signature engage également la Communauté française, la Communauté flamande, la Communauté germanophone, la Région wallonne, la Région flamande et la Région de Bruxelles-Capitale.

Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de Franse Gemeenschap, de Duitstalige Gemeenschap, het Vlaamse Gewest, het Waalse Gewest en het Brusselse Hoofdstedelijke Gewest.

Diese Unterschrift verbindet zugleich die Deutschsprachige Gemeinschaft, die Flämische Gemeinschaft, die Französische Gemeinschaft, die Wallonische Region, die Flämische Region und die Region Brüssel-Hauptstadt.

På Kongeriget Danmarks vegne

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Für die Bundesrepublik Deutschland

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Για την Ελληνική Δημοκρατία

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Por el Reino de España

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Pour la République française

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Thar ceann na hÉireann

For Ireland

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Per la Repubblica italiana

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Pour le Grand-Duché de Luxembourg

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Voor het Koninkrijk der Nederlanden

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Für die Republik Österreich

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Pela República Portuguesa

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Suomen tasavallan puolesta

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För Konungariket Sverige

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For the United Kingdom of Great Britain and Northern Ireland

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Por las Comunidades Europeas

For De Europæiske Fællesskaber

Für die Europäischen Gemeinschaften

Για τις Ευρωπαϊκές Κοινότητες

For the European Communities

Pour les Communautés européennes

Per le Comunità europee

Voor de Europese Gemeenschappen

Pelas Comunidades Europeias

Euroopan yhteisöjen puolesta

På Europeiska gemenskapernas vägnar

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ANNEX 1

PRODUCTS REFERRED TO IN ARTICLE 10(1)

CN-Code	Description
0403	Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:
0403 10 51	— Yogurt, flavoured or containing added fruit, nuts or cocoa:
0403 10 51	— — — not exceeding 1,5 %
0403 10 53	— — — exceeding 1,5 % but not exceeding 27 %
0403 10 59	— — — exceeding 27 %
0403 10 59	— — — other, of a milk fat content by weight:
0403 10 91	— — — not exceeding 3 %
0403 10 93	— — — exceeding 3 % but not exceeding 6 %
0403 10 99	— — — exceeding 6 %
0403 90 71	— Other, flavoured or containing added fruit, nuts or cocoa:
	— — in powder, granules or other solid forms, of a milk fat content, by weight:
	— — — not exceeding 1,5 %
0403 90 73	— — — exceeding 1,5 % but not exceeding 27 %
0403 90 79	— — — exceeding 27 %
0403 90 79	— — other, of a milk fat content by weight:
0403 90 91	— — — not exceeding 3 %
0403 90 93	— — — exceeding 3 % but not exceeding 6 %
0403 90 99	— — — exceeding 6 %
0710 40 00	Sweet corn, uncooked or cooked by steaming or boiling in water, frozen:
0711 90 30	Sweet corn, 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
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 No 1516:
1517 10 10	— Margarine, excluding liquid margarine, containing more than 10 % but not more than 15% by weight of milk fats
1517 90 10	— other, containing more than 10% but not more than 15 % by weight of milk fats
1702 50 00	Chemically pure fructose
1704	Sugar confectionery (including white chocolate), not containing cocoa, except liquorice extract containing more than 10% by weight of sucrose but not containing other added substances, of CN code 1704 90 10
1704 10 11	— Chewing-gum, whether or not sugar-coated:
	— — Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose):
	— — — in strips
1704 10 19	— — — other
1704 10 19	— — Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose):
1704 10 91	— — — in strips
1704 10 99	— — — other
1704 90 30	— White chocolate
1704 90 30	— other:
1704 90 51	— — Pastes, including marzipan, in immediate packings of a net content of 1 kg or more
1704 90 55	— Throat pastilles and cough drops
1704 90 61	— Sugar coated (panned) goods
1704 90 61	— Other:
1704 90 65	— — Gum confectionery and jelly confectionery including fruit pastes in the form of sugar confectionery
1704 90 71	— — Boiled sweets, whether or not filled
1704 90 75	— — Toffees, caramels and similar sweets
1704 90 75	— — other:
1704 90 81	— — — compressed tablets
1704 90 99	— — — other
1806	Chocolate and other food preparations containing cocoa:
1806 10 15	— — Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
1806 10 20	— — Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
1806 10 30	— — Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
1806 10 90	— — Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
1806 20 10	— Other preparations in blocks, slabs or bars weighing more than 2 kg of in liquid, paste, powder, granular or other bulk form in containers or immediate packing of a content exceeding 2 kg:
1806 20 10	— — Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milk fat
1806 20 30	— — Containing a combined weight of 25 % or more, but less than 31 %, of cocoa butter and milk fat
1806 20 30	— other:
1806 20 50	— — Containing 18 % or more by weight of cocoa butter
1806 20 70	— — Chocolate milk crumb
1806 20 80	— — Chocolate flavour coating
1806 20 95	— — other
1806 20 95	— other, in blocks, slabs or bars:
1806 31 00	— — filled
1806 32 10	— — not filled:
1806 32 10	— — — with added cereal, fruit or nuts
1806 32 90	— — other
1806 90 11	— other:
	— — Chocolate and chocolate products:
	— — — Chocolates, whether or not filled:
	— — — — containing alcohol
1806 90 19	— — — other
1806 90 19	— — other:
1806 90 31	— — filled
1806 90 39	— — not filled
1806 90 50	— Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa
1806 90 60	— Spreads containing cocoa
1806 90 70	— Preparations containing cocoa for making beverages
1806 90 90	— Other
1901	Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included
1901 10	— Preparations for infant use, put up for retail sale
1901 20	— Mixes and doughs for the preparation of bakers' wares of heading No 1905
1901 90 11	— Malt extract:
1901 90 11	— — with a dry extract content of 90 % or more by weight
1901 90 19	— — other
1901 90 99	— other
1902	Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and 1902 20 30; couscous, whether or not cooked
1902 11	— Uncooked pasta, not stuffed or otherwise prepared:
1902 11	— — containing eggs
1902 19 10	— not containing flour or common wheat semolina
1902 19 90	— other
1902 19 90	— Stuffed pasta, whether or not cooked or otherwise prepared:
1902 20 91	— — cooked
1902 20 99	— — other
1902 20 99	— other pasta:
1902 30 10	— — dried
1902 30 90	— — other
1902 40 10	— Couscous:
1902 40 10	— — unprepared
1902 40 90	— — other
1903 00 00	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked or otherwise prepared:
1904 10 10	— Prepared foods obtained by the swelling or roasting of cereals or cereal products:
1904 10 10	— — obtained from maize
1904 10 30	— — obtained from rice
1904 10 90	— — other
1904 90 10	— other:
1904 90 10	— — rice
1904 90 90	— — other
1905	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
1905 10 00	— Crispbread
1905 20 10	— Gingerbread and the like:
1905 20 10	— — Containing less than 30 % by weight of sucrose (including invert sugar expressed as sucrose)
1905 20 30	— — Containing 30 % or more but less than 50 % by weight of sucrose (including invert sugar expressed as sucrose)
1905 20 90	— — Containing 50 % or more by weight of sucrose (including invert sugar expressed as sucrose)
1905 30 11	— Sweet biscuits; waffles and wafers:
	— — Completely or partially coated or covered with chocolate or other preparations containing cocoa:
	— — — in immediate packings of a net content not exceeding 85 g
1905 30 19	— — — other
	— — other:
	— — — sweet biscuits
1905 30 30	— — — — containing 8 % or more by weight of milk fats
1905 30 30	— — — — other
1905 30 51	— — — — — sandwich biscuits
1905 30 59	— — — — — other
1905 30 59	— — waffles and wafers
1905 30 91	— — — salted, whether or not filled
1905 30 99	— — — other
1905 40 10	— Rusks, toasted bread and similar toasted products:
1905 40 10	— — rusks
1905 40 90	— — other
1905 90 10	— — Matzos
1905 90 20	— — Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
1905 90 20	— — other:
1905 90 30	— — — Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat
1905 90 40	— — — waffles and wafers with a water content not exceeding 10 % by weight
1905 90 45	— — — Biscuits
1905 90 55	— — — Extruded or expanded products, savoury or salted
1905 90 55	— — other:
1905 90 60	— — — with added sweetening matter
1905 90 90	— — — other
2001 90 30	Sweet corn (Zea Mays var. saccharata) prepared or preserved by vinegar or acetic acid
2001 90 40	Yams, sweet potatoes and similar edible parts of plants containing 5 % by weight or more of starch, prepared or preserved by vinegar or acetic acid
2004 10 91	Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid, frozen
2004 90 10	Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than by vinegar or acetic acid, frozen
2005 20 10	Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid, not frozen
2005 80 00	Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than by vinegar or acetic acid, not frozen
2008 92 45	Preparation of the Müsli type based on unroasted cereal flakes
2008 99 85	Maize (corn) other than sweet corn (Zea mays var. saccharata) otherwise prepared or preserved, not containing added sugar or spirit
2008 99 91	Yams, sweet potatoes and similar edible parts of plants containing 5 % by weight or more of starch, otherwise prepared or preserved, not containing added sugar or spirit
2101 10 98	— other
2101 20 98	— other
2101 30 19	Roasted coffee substitutes other than roasted chicory
2101 30 99	Extracts, essences and concentrates of roasted coffee substitutes other than roasted chicory
2102 10 31	— Bakers' yeast
2102 10 39	— other
2105	Ice cream and other edible ice, whether or not containing cocoa:
2105 00 10	— containing no milk fats or containing less than 3 % by weight of such fats
2105 00 10	— containing by weight of milk fats:
2105 00 91	— — 3 % or more but less than 7 %
2105 00 99	— — 7 % or more
2106	Food preparations not elsewhere specified or included
2106 10 80	— other
2106 90 10	— Cheese fondues
2106 90 10	— Flavoured or coloured sugar syrups:
2106 90 98	— — other
2202 90 91	Non-alcoholic beverages, not including fruit or vegetable juices of CN code 2009, containing products of CN codes 0401 to 0404 or fats obtained from products of CN codes 0401 to 0404
2202 90 95	— other, containing by weight of fat obtained from products of CN codes 0401 to 0404
2202 90 95	— — 0,2 % or more but less than 2 %
2202 90 99	— — 2 % or more
2905 43 00	Mannitol
2905 44	D-Glucitol (sorbitol)
2905 44 11	— in aqueous solution:
2905 44 11	— — containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
2905 44 19	— — other
2905 44 19	— other:
2905 44 91	— — containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
2905 44 99	— — other
3501	Casein, caseinates and other casein derivatives
3505	Dextrins and other modified starches, except esterified and etherified starches of CN code 3505 10 50:
3505 10	— Dextrins and other modified starches:
3505 10 10	— — Dextrins
3505 10 10	— — other modified starches
3505 10 90	— — — other
3505 20	Glues based on starches, or on dextrins or other modified starches
3809 10	Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
3823 60	Sorbitol other than that of CN code 2905 44:
3823 60 11	— in aqueous solution:
3823 60 11	— — containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
3823 60 19	— — other
3823 60 19	— other:
3823 60 91	— — containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
3823 60 99	— — other

ANNEX 2

PRODUCTS REFERRED TO IN ARTICLE 10(2)

List 1(1)

CN-Code	Description	Quotas (tonnes)
1519 1519 11 00 1519 12 00 1519 13 00 1519 19 10 1519 19 30 1519 19 90 1519 20 00	Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols	3 480
1520 1520 10 00 1520 90 00	Glycerol (glycerine), whether or not pure; glycerol waters and glycerol lyes	154
1704 1704 10 11 1704 10 19 1704 10 91 1704 10 99 1704 90 10 1704 90 30 1704 90 51 1704 90 55 1704 90 61 1704 90 65 1704 90 71 1704 90 75 1704 90 81 1704 90 99	Sugar confectionery (including white chocolate), not containing cocoa	186
1803 1803 10 1803 20	Cocoa paste, whether or not defatted	100
1805	Cocoa powder, not containing added sugar or other sweetening matter	431
1806 1806 10 15 1806 10 20 1806 10 30 1806 10 90 1806 20 10 1806 20 30 1806 20 50 1806 20 70 1806 20 80 1806 20 95 1806 31 00 1806 32 10 1806 32 90 1806 90 11 1806 90 19 1806 90 31 1806 90 39 1806 90 50 1806 90 60 1806 90 70 1806 90 90	Chocolate and other food preparations containing cocoa	180
1901	Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50%, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10%, not elsewhere specified or included;	762
1901 10 00
1901 20 00
1901 90 11
1901 90 19
1901 90 99
2106 2106 10 20 2106 10 80 2106 90 10 2106 90 92 2106 90 98	Food preparations not elsewhere specified or including;	370
2203	Beer made from Malt	255
2208 2208 20 2208 30 2208 40 2208 50 2208 90 19 2208 90 31 2208 90 33 2208 90 41 2208 90 45 2208 90 48 2208 90 52 2208 90 58 2208 90 65 2208 90 69 2208 90 73 2208 90 79	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages	532
2402 2402 10 00 2402 20 10 2402 20 90 2402 90 00	Cigars	493
2915 90	Other carboxylic acids	153
3505 3505 10 10 3505 10 90 3505 20 10 3505 20 30 3505 20 50 3505 20 90	Dextrins and other modified starches; glues based on starches, or on dextrins or other modified starches	1398
3809 3809 10 10 3809 10 30 3809 10 50 3809 10 90	Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs	990

List 2

CN-Code	Description
0710 40 00	Sweet corn, uncooked or cooked by steaming or boiling in water, frozen
0711 90 30	Sweet corn, 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
1702 50 00	Chemically pure fructose
1903	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms.
2001 90 30	Sweet corn (Zea Mays var. saccharata) prepared or preserved by vinegar or acetic acid
2001 90 40	Yams, sweet potatoes and similar edible parts of plants containing 5 % by weight or more of starch, prepared or preserved by vinegar or acetic acid
2004 10 91	Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid, frozen
2004 90 10	Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than by vinegar or acetic acid, frozen
2005 20 10	Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid, not frozen
2005 80 00	Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than by vinegar or acetic acid, not frozen
2008 92 45	Preparation of the Müsli type based on unroasted cereal flakes
2008 99 85	Maize (corn) other than sweet corn (Zea Mays var. saccharata) otherwise prepared or preserved, not containing added sugar or spirit
2008 99 91	Yams, sweet potatoes and similar edible parts of plants containing 5 % by weight or more of starch, otherwise prepared or preserved, not containing added sugar or spirit
2101 10 98	Preparations based on coffee or on coffee extracts, essences or concentrates, excluding preparations under heading NC 2101 10 91
2101 20 98	Extracts, essences and concentrates of tea or mate and preparations with a basis of these extracts, essences and concentrates, or with a basis of tea or mate, excluding products under heading NC 2101 20 10
2101 30 19	Roasted coffee substitutes other than roasted chicory
2101 30 99	Extracts, essences and concentrates of roasted coffee substitutes other than roasted chicory
2905 43 00	Mannitol
2905 44	D-Glucitol (sorbitol)
2905 44 11	— in aqueous solution:
2905 44 11	— — containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
2905 44 19	— — Other
2905 44 19	— other:
2905 44 91	— — containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
2905 44 99	— — other
ex 3501	Casein, caseinates and other casein derivatives
3823 60	Sorbitol other than that of CN code 2905 44
3823 60 11	— in aqueous solution:
3823 60 11	— — containing 2 % or less by weight D-mannitol, calculated on the D-glucitol content
3823 60 19	— — other
3823 60 19	— other:
3823 60 91	— — containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
3823 60 99	— — other

List 3

CN-Code	Description
ex 1517	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516:
1517 10 10	— Margarine, excluding liquid margarine, containing more than 10% but not more than 15% by weight of milk fats
1517 90 10	— other, containing more than 10% but not more than 15% by weight of milk fats
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, pre-cooked or otherwise prepared:
1904 10 10	— Prepared foods obtained by the swelling or roasting of cereals or cereal products:
1904 10 10	— — obtained from maize
1904 10 30	— — obtained from rice
1904 10 90	— — other
1904 90 10	— other:
1904 90 10	— — rice
1904 90 90	— — other
2105	Ice cream and other edible ice, whether or not containing cocoa
2105 00 10	— containing no milk fats or containing less than 3 % by weight of such fats
2105 00 10	— containing by weight of milk fats:
2105 00 91	— — 3 % or more but less than 7 %
2105 00 99	— — 7% or more
2202 90 91	Non-alcoholic beverages, not including fruit or vegetables juices of CN code 2009, containing products of CN codes 0401 to 0404 or fats obtained from products of CN codes 0401 to 0404
2202 90 95	— other, containing by weight of fat obtained from products of CN codes 0401 to 0404:
2202 90 95	— — 0,2 % or more but less than 2 %
2202 90 99	— — 2 % or more

(1) Products for which Tunisia will maintain the level of customs charges prevailing on 1 January 1995 for four years, within the tariff quotas shown, in accordance with the first subparagraph of Article 10(3).

In accordance with the second subparagraph of Article 10(3), during the elimination of the industrial component of the duties pursuant to Article 10(4), the level of the duties to be applied in respect of the products for which the tariff quotas are to be abolished may not be higher than the level of the duties in force on 1 January 1995.

ANNEX 3

CN Code
0505100	2519900	2707201	2818100
0505900	2520100	2707209	2818200
1302120	2521000	2707301	2818300
1302130	2523300	2707309	2819100
1302140	2524000	2707401	2820100
1302190	2525100	2707409	2820900
1302200	2525200	2707501	2821100
1302310	2525300	2707509	2821200
1505100	2526100	2707600	2823000
1505900	2526200	2707910	2824100
1515601	2527000	2707990	2824200
1515609	2528100	2708100	2824900
1516200	2528900	2708200	2825100
1522000	2529100	2709009	2825200
1702909	2529210	2712109	2825300
1804000	2529220	2712209	2825400
2001909	2529300	2712909	2825500
2101200	2530100	2713119	2825600
2101300	2530200	2713129	2825700
2103301	2530300	2713909	2825800
2106100	2530900	2714108	2825909
2106900	2601110	2714109	2826110
2403100	2601120	2714909	2826120
2403910	2601200	2715002	2826190
2403990	2602000	2715009	2826200
2501001	2603000	2801100	2826300
2501009	2604000	2801200	2826900
2502000	2605000	2801300	2827100
2504100	2606000	2802000	2827200
2504900	2607000	2803000	2827310
2505100	2608000	2804100	2827320
2505900	2609000	2804210	2827330
2506100	2610000	2804290	2827340
2506210	2611000	2804300	2827350
2506290	2612100	2804400	2827360
2507001	2612200	2804500	2827370
2507002	2613100	2804610	2827380
2508100	2613900	2804690	2827390
2508200	2614000	2804800	2827410
2508300	2615100	2804900	2827490
2508401	2615900	2805110	2827510
2508409	2616100	2805190	2827590
2508500	2616900	2805210	2827600
2508600	2617100	2805220	2828100
2508700	2617900	2805300	2828901
2509000	2618000	2809100	2828902
2511200	2619000	2810000	2828909
2512000	2620110	2811110	2829110
2513110	2620190	2811210	2829190
2513190	2620200	2811220	2829900
2513210	2620300	2811230	2830100
2513290	2620400	2812100	2830200
2514000	2621000	2812900	2830300
2516110	2701110	2813100	2830901
2516120	2701120	2813900	2830909
2516210	2701190	2814100	2831100
2516220	2701200	2814200	2831900
2517100	2702100	2815110	2832100
2517200	2702200	2815120	2832200
2517300	2703000	2815201	2832300
2517410	2704001	2815202	2833110
2517490	2704002	2815300	2833190
2518100	2705000	2816100	2833210
2518200	2706000	2816200	2833220
2518300	2707101	2816300	2833230
2519100	2707109	2817000	2833240
2833250	2902420	2909430	2917130
2833260	2902430	2909440	2917140
2833270	2902440	2909490	2917190
2833290	2902500	2909500	2917200
2833300	2902600	2909600	2917310
2833400	2902700	2910100	2917320
2834220	2903110	2910200	2917330
2835100	2903120	2910300	2917340
2835210	2903130	2910900	2917350
2835220	2903140	2911000	2917360
2835230	2903150	2912110	2917370
2835249	2903160	2912120	2917390
2835260	2903190	2912130	2918110
2835290	2903210	2912190	2918120
2835390	2903220	2912210	2918130
2836100	2903230	2912290	2918140
2836200	2903510	2912300	2918150
2836300	2903590	2912410	2918160
2836409	2903610	2912420	2918170
2836500	2903621	2912490	2918190
2836600	2903690	2912500	2918210
2836700	2904200	2912600	2918220
2836910	2904900	2913000	2918230
2836920	2905110	2914110	2918290
2836930	2905120	2914120	2918300
2836990	2905130	2914130	2918900
2839110	2905140	2914190	2919000
2839190	2905150	2914210	2920100
2839200	2905160	2914220	2920901
2839900	2905170	2914230	2920909
2840110	2905190	2914290	2921110
2840190	2905210	2914300	2921120
2840200	2905220	2914410	2921190
2840300	2905290	2914490	2921210
2841100	2905310	2914500	2921220
2841200	2905320	2914610	2921290
2841300	2905390	2914690	2921300
2841400	2905410	2914700	2921410
2841500	2905420	2915110	2921420
2841600	2905430	2915120	2921430
2841700	2905440	2915130	2921440
2841800	2905490	2915210	2921450
2841900	2905500	2915220	2921490
2842100	2906110	2915230	2921510
2842901	2906120	2915240	2921590
2842909	2906130	2915290	2922110
2844400	2906140	2915310	2922120
2846100	2906190	2915320	2922130
2846900	2906210	2915330	2922190
2847000	2906290	2915340	2922210
2848100	2907110	2915350	2922220
2848900	2907120	2915390	2922290
2849100	2907130	2915400	2922300
2849200	2907140	2915500	2922410
2849900	2907150	2915600	2922420
2850000	2907190	2915700	2922490
2851001	2907210	2915900	2922500
2851002	2907220	2916110	2923100
2851009	2907230	2916120	2923200
2901100	2907290	2916130	2923900
2901210	2907300	2916140	2924100
2901220	2908100	2916150	2924210
2901230	2908200	2916190	2924290
2901240	2908900	2916200	2925110
2901290	2909110	2916310	2925190
2902110	2909190	2916320	2925200
2902190	2909200	2916330	2926100
2902200	2909300	2916390	2926200
2902300	2909410	2917110	2926900
2902410	2909420	2917120	2927000
2928000	3004409	3214900	3702440
2929100	3004501	3215901	3702510
2929900	3004509	3215902	3702520
2930100	3004901	3215909	3702530
2930200	3004909	3301110	3702540
2930300	3006200	3301120	3702550
2930400	3006300	3301130	3702560
2930900	3006400	3301140	3702910
2931002	3006500	3301190	3702920
2931009	3101000	3301210	3702930
2932110	3102100	3301220	3702940
2932130	3102210	3301230	3702950
2932190	3102290	3301240	3703100
2932210	3102300	3301250	3703200
2932290	3102400	3301260	3703900
2932901	3102500	3301291	3705100
2932909	3102600	3301299	3705200
2933110	3102700	3301300	3705900
2933190	3102800	3301901	3707100
2933210	3102900	3301902	3707900
2933290	3103100	3301903	3801100
2933310	3103200	3302900	3801200
2933390	3103900	3401111	3801300
2933400	3104100	3402120	3801900
2933510	3104200	3402130	3802100
2933590	3104300	3402191	3802900
2933610	3104900	3403111	3803000
2933690	3105100	3403119	3804001
2933710	3105200	3403191	3804009
2933790	3105300	3403199	3805100
2933900	3105400	3403910	3805200
2934100	3105510	3403990	3805900
2934200	3105590	3404100	3806100
2934300	3105600	3404200	3806200
2934901	3105901	3404900	3806300
2934909	3105909	3405200	3806901
2935000	3201100	3405300	3806909
2940000	3201200	3405400	3807000
3001100	3201300	3405901	3809100
3001200	3201900	3405909	3809910
3001901	3202100	3407001	3809920
3001909	3202900	3407002	3809990
3002100	3203000	3407009	3810100
3002200	3204110	3501100	3810900
3002310	3204120	3501900	3811110
3002390	3204130	3502100	3811190
3002900	3204140	3502900	3811210
3003101	3204150	3503001	3811290
3003109	3204160	3503009	3811900
3003201	3204170	3504000	3812100
3003209	3204190	3505100	3812200
3003311	3204200	3505200	3812300
3003319	3204900	3506910	3814000
3003391	3205000	3506991	3815110
3003399	3206100	3506992	3815120
3003401	3206200	3506999	3815190
3003409	3206300	3507100	3815900
3003901	3206410	3507900	3816000
3003909	3206420	3701100	3817100
3004101	3206430	3701200	3817200
3004109	3206490	3701910	3818000
3004201	3206500	3701990	3820000
3004209	3207100	3702100	3821000
3004311	3207200	3702200	3822000
3004319	3207300	3702310	3823100
3004321	3207400	3702320	3823200
3004329	3212100	3702390	3823300
3004391	3212901	3702410	3823400
3004399	3213100	3702420	3823500
3004401	3213900	3702430	3823600
3823901	3921120	4101300	4801000
3823902	3921140	4101400	4802200
3823903	3921190	4102100	4802300
3901100	3926201	4102210	4802400
3901200	3926902	4102290	4805400
3901300	3926903	4103100	4811391
3901901	3926904	4103200	4811902
3901909	3926907	4103900	4812000
3902200	4001100	4104101	4813900
3902300	4001210	4104102	4822100
3902901	4001220	4104221	4823300
3902909	4001290	4104291	4823511
3903110	4001300	4104311	4823901
3903190	4002110	4104391	4823904
3903200	4002190	4105121	4904009
3903300	4002200	4105201	4905100
3903901	4002310	4106121	4905910
3903909	4002390	4106201	4905990
3904100	4002410	4107210	4908101
3904210	4002490	4107290	4908901
3904300	4002510	4107900	4911101
3904400	4002590	4111000	5001000
3904500	4002600	4204001	5002000
3904610	4002700	4204009	5003100
3904901	4002800	4401100	5003900
3904909	4002910	4401210	5004000
3905190	4002990	4401220	5005000
3905200	4003000	4401300	5006001
3905901	4004000	4402001	5006002
3905909	4005100	4402009	5007100
3906100	4005200	4403100	5007201
3906909	4005910	4403200	5007209
3907100	4005990	4403310	5007901
3907200	4006100	4403320	5007909
3907300	4006900	4403330	5101110
3907400	4007000	4403340	5101190
3907600	4009201	4403350	5101210
3907910	4009209	4403910	5101290
3907991	4009301	4403920	5101300
3907999	4009309	4403990	5102100
3908100	4009401	4404100	5102200
3908900	4009409	4404200	5103100
3909102	4009501	4405000	5103200
3909109	4009509	4413001	5103300
3909201	4010101	4413009	5104000
3909209	4010102	4417001	5105100
3909301	4010109	4421902	5105210
3909309	4010910	4421903	5105290
3909401	4010991	4501100	5105300
3909409	4010992	4501900	5105400
3909501	4010999	4601200	5107100
3909509	4011300	4601910	5108100
3910001	4014100	4601990	5108200
3910009	4014901	4602100	5109100
3911100	4014909	4602900	5109900
3911900	4015110	4701000	5110001
3912110	4015190	4702000	5110002
3912120	4015900	4703110	5202910
3912200	4016100	4703190	5203000
3912310	4016940	4703210	5204110
3912390	4016951	4703290	5204190
3912900	4016959	4704110	5204200
3913100	4016991	4704190	5207100
3913900	4016999	4704210	5207900
3914000	4017001	4704290	5301100
3918101	4017002	4705000	5301210
3918102	4101100	4706100	5301290
3918901	4101210	4706910	5301300
3918902	4101220	4706920	5302100
3919900	4101290	4706990	5302900
5303100	5502009	5909000	7003200
5303900	5503100	5910000	7003300
5304100	5503200	5911100	7004100
5304900	5503300	5911200	7005210
5305110	5503400	5911310	7005290
5305190	5503900	5911320	7010901
5305210	5504100	5911400	7010902
5305290	5504901	5911901	7011100
5305911	5504909	5911902	7011200
5305919	5506100	5911909	7011900
5305991	5506200	6115921	7014000
5305999	5506300	6115931	7015100
5306100	5506900	6117801	7017100
5306200	5507001	6217100	7017200
5307100	5507002	6217900	7017900
5307200	5507009	6307200	7019100
5308100	5509520	6502009	7019200
5308200	5511100	6507000	7019310
5308300	5511200	6603100	7019320
5308900	5511300	6603200	7019390
5309110	5603001	6603900	7019900
5309190	5603002	6804101	7020002
5309210	5603009	6804109	7104101
5309290	5604100	6804211	7104201
5310101	5604200	6804219	7104901
5310109	5604900	6804300	7201100
5310901	5605000	6806100	7201200
5310909	5606001	6806200	7201300
5311001	5606002	6806900	7201400
5311002	5606003	6807100	7202110
5311003	5606009	6807900	7202190
5311004	5607109	6810110	7202210
5311009	5607309	6810200	7202290
5402100	5607909	6812101	7202300
5402200	5608110	6812109	7202410
5402310	5608190	6812200	7202490
5402320	5608900	6812300	7202500
5402330	5609000	6812400	7202600
5402390	5801101	6812500	7202700
5402410	5801102	6812600	7202800
5402420	5801210	6812700	7202910
5402430	5801220	6812900	7202920
5402490	5801230	6814100	7202930
5402510	5801240	6814900	7202990
5402520	5801250	6815100	7203100
5402590	5801260	6815200	7203900
5402610	5801310	6815910	7205100
5402620	5801320	6815990	7205210
5402690	5801330	6902100	7205290
5403100	5801340	6902201	7206900
5403200	5801350	6902901	7208110
5403310	5801360	6903100	7208120
5403320	5801901	6903201	7208130
5403330	5801902	6903900	7208140
5403390	5806311	6904101	7208210
5403410	5806312	6904109	7208220
5403420	5806321	6904901	7208230
5403490	5806322	6904909	7208240
5404100	5806391	6905101	7208320
5404900	5806392	6906001	7208410
5405001	5809000	6906009	7208420
5405009	5902100	6909119	7209310
5406100	5902200	6909199	7209320
5406200	5902900	7002100	7209330
5501100	5903100	7002200	7209410
5501200	5903200	7002310	7209420
5501300	5903900	7002320	7209430
5501900	5905001	7002390	7209900
5502001	5905009	7003110	7210319
5502002	5908000	7003190	7210391
7210399	7302400	7414900	7907901
7210419	7302900	7416000	8001100
7210491	7303000	7417009	8001200
7210499	7304200	7419100	8003001
7210701	7305110	7419910	8003009
7210709	7307210	7419991	8004000
7210901	7307220	7501100	8005100
7210909	7307230	7501200	8005200
7211110	7307290	7502100	8006001
7211120	7307930	7502200	8007001
7211190	7307990	7504000	8007002
7211210	7312900	7505110	8007009
7211220	7315111	7505120	8101100
7211290	7315119	7505210	8101920
7211300	7315121	7505220	8101930
7211410	7315129	7506100	8101990
7211490	7315190	7506200	8102100
7211900	7315200	7507110	8102910
7212219	7315810	7507120	8102920
7212291	7315890	7507200	8102930
7212299	7315900	7508001	8102990
7212309	7317002	7508009	8103100
7212401	7318161	7601100	8103900
7212409	7319100	7601200	8104110
7212501	7319200	7603100	8104200
7212509	7319300	7603200	8104300
7212601	7319900	7604101	8104901
7212609	7321901	7604102	8104909
7213209	7326190	7604291	8105900
7213390	7326901	7604292	8106000
7213490	7326902	7605110	8107100
7213501	7326903	7605190	8107900
7213509	7401100	7605210	8108100
7214100	7401200	7605290	8108900
7214309	7402000	7606119	8110001
7214409	7403110	7606121	8110009
7214509	7403120	7606129	8111001
7214600	7403130	7606919	8111009
7215100	7403190	7606921	8112190
7215200	7403210	7606929	8112200
7215300	7403220	7607110	8112400
7215400	7403230	7609000	8112910
7215900	7403290	7613000	8112990
7216100	7405000	7614900	8201500
7216220	7406100	7616902	8201600
7216310	7406200	7616903	8202400
7216320	7407100	7616904	8203300
7216330	7407220	7616905	8203400
7216400	7407290	7801100	8204200
7216500	7408111	7801910	8208300
7216609	7408119	7801990	8208901
7216900	7408210	7803001	8209000
7217121	7408220	7803002	8210000
7217129	7408290	7804111	8211940
7217139	7409119	7804112	8212109
7217199	7409199	7804191	8212201
7217219	7409219	7804192	8212209
7217229	7409299	7804200	8212909
7217239	7409311	7806001	8214109
7217299	7409319	7806009	8301500
7217319	7409391	7901110	8301701
7217329	7409399	7901120	8302600
7217339	7409401	7901200	8305100
7217399	7409409	7903100	8305900
7218100	7409901	7903900	8307100
7218900	7409909	7904000	8311900
7301200	7410210	7905000	8401200
7302100	7410220	7906001	8402900
7302200	7412100	7906002	8403900
7302300	7414100	7907100	8405900
8406110	8467920	8508200	8532220
8406190	8467990	8508800	8532230
8406900	8469100	8508900	8532240
8407100	8469210	8509100	8532250
8407210	8469290	8509200	8532290
8407290	8469310	8509300	8532300
8407900	8469390	8509400	8532900
8409100	8470101	8509800	8533100
8410900	8470109	8509900	8533210
8411910	8470210	8510100	8533290
8411990	8470290	8510200	8533310
8412100	8470300	8510900	8533900
8412900	8470400	8511100	8535210
8414200	8470900	8511200	8535290
8414900	8472100	8511300	8535400
8418696	8472200	8511400	8536410
8419310	8472300	8511500	8539210
8419901	8473100	8511800	8539229
8419902	8473210	8511900	8539310
8419909	8473290	8512100	8539391
8420990	8473300	8512201	8539400
8421120	8473400	8512300	8540110
8421910	8474320	8512400	8540120
8422110	8475900	8513101	8540200
8422190	8477900	8513900	8540300
8423890	8478100	8515900	8540410
8425200	8478900	8516103	8540420
8425310	8480300	8516310	8540810
8425410	8480710	8516320	8540890
8428400	8481101	8516330	8540910
8428600	8481109	8516400	8540990
8428900	8481200	8516500	8541100
8430200	8481300	8516720	8541210
8431100	8481400	8516790	8541290
8431200	8481801	8516800	8541300
8431410	8482100	8517200	8541400
8431420	8482200	8517400	8541500
8431490	8482300	8518211	8541600
8432801	8482400	8518300	8542110
8432901	8482500	8518400	8542190
8433110	8482800	8519290	8542200
8433190	8482910	8519310	8542800
8437100	8482990	8519390	8542900
8437800	8485100	8519400	8543200
8437900	8485900	8520100	8543800
8442400	8501100	8520200	8543900
8443900	8501310	8521100	8545110
8448330	8501511	8521900	8545190
8448410	8501512	8522100	8545200
8448420	8502201	8523110	8545900
8450200	8502202	8523120	8546200
8450909	8504230	8523130	8547100
8451210	8504311	8523209	8603100
8452210	8504312	8524100	8603900
8452290	8504500	8524210	8606100
8452300	8504900	8524220	8606200
8453900	8505110	8524230	8606300
8454900	8505190	8524901	8606910
8455900	8505900	8526100	8606920
8462310	8506901	8526910	8607191
8462490	8506909	8526920	8607192
8466910	8507301	8527311	8607199
8466920	8507309	8527312	8607210
8466930	8507400	8527321	8607290
8466940	8507800	8527322	8607300
8467110	8507901	8530100	8607910
8467190	8507902	8530800	8607990
8467810	8507904	8530900	8608009
8467890	8507909	8532100	8701100
8467910	8508100	8532210	8701300
8701900	9009110	9027400	9208900
8703212	9009120	9027901	9209100
8703222	9009210	9027909	9209200
8703322	9009220	9028100	9209300
8801100	9009300	9028209	9209910
8801900	9009900	9028900	9209920
8803100	9010300	9029201	9209930
8803200	9010900	9029209	9209940
8803300	9011900	9029900	9209990
8803900	9013900	9030900	9402102
8904000	9014100	9031900	9402902
8906009	9014200	9032100	9402909
9001100	9014800	9032900	9405501
9001200	9014900	9033000	9502910
9002110	9015300	9107000	9502991
9002190	9015900	9108110	9506110
9002200	9017109	9108120	9506120
9002900	9017209	9108190	9506190
9004903	9017300	9108200	9506290
9005100	9017809	9108910	9506310
9005801	9017900	9108990	9506320
9005809	9018110	9109110	9506390
9005901	9018190	9109190	9506400
9005909	9018200	9109900	9506510
9006200	9018320	9110110	9506590
9006301	9018390	9110120	9506610
9006309	9018410	9110190	9506690
9006400	9018491	9110900	9506700
9006510	9018499	9114100	9506910
9006520	9018500	9114200	9506990
9006530	9018902	9114300	9507100
9006590	9018903	9114400	9507201
9006610	9018904	9114900	9507202
9006620	9018909	9201100	9507300
9006690	9019100	9201200	9507900
9006910	9019200	9201900	9508000
9006990	9020000	9202100	9603500
9007110	9021211	9202900	9603901
9007191	9021291	9203000	9603909
9007199	9022110	9204100	9606300
9007210	9022210	9204200	9607201
9007290	9022900	9205100	9608103
9007910	9024900	9205900	9608409
9007920	9025190	9206000	9608600
9008100	9025209	9207100	9609200
9008300	9025900	9207900
9008900	9026900	9208100

ANNEX 4

CN Code
1302320	2936250	3603009	3923299
1506000	2936260	3604100	3923300
1521100	2936270	3604901	3923400
1521900	2936280	3604902	3923500
2008910	2936290	3604909	3923900
2101100	2936900	3605000	3924100
2103100	2937100	3606901	3924900
2205100	2937210	3701300	3925101
2205900	2937220	3808301	3925109
2503100	2937290	3808302	3925200
2503900	2937910	3808309	3925300
2510100	2937920	3823909	3925900
2510200	2937990	3902100	3926100
2511101	2938100	3904220	3926209
2511109	2938900	3904690	3926300
2515110	2939100	3905510	3926400
2515200	2939210	3906901	3926901
2516901	2939290	3907501	3926905
2516902	2939300	3907509	3926906
2520200	2939400	3909101	3926909
2522100	2939500	3915100	4011101
2530400	2939600	3915200	4011202
2710001	2939700	3915300	4011203
2710003	2939901	3915900	4011209
2710005	2939909	3916100	4104109
2710009	2941100	3916200	4104210
2713209	2941200	3916900	4104229
2804700	2941300	3917100	4104299
2805400	2941400	3917210	4104319
2806200	2941500	3917220	4104399
2808000	2941900	3917230	4105110
2811190	2942000	3917290	4105129
2811290	3208101	3917310	4105190
2819900	3208102	3917320	4105209
2822000	3208103	3917330	4106110
2828903	3208201	3917390	4106129
2834109	3208202	3917400	4106190
2834299	3208203	3919100	4106209
2837110	3208901	3920200	4107100
2837190	3208902	3920420	4108000
2837200	3208903	3920510	4109000
2838000	3209101	3920590	4110000
2843100	3209102	3920610	4201000
2843210	3209901	3920620	4205001
2843290	3209902	3920630	4205002
2843300	3210001	3920690	4206101
2843900	3210002	3920710	4206109
2844100	3210003	3920720	4206900
2844200	3211000	3920731	4301100
2844300	3212902	3920739	4301200
2844500	3214101	3920790	4301300
2845100	3214109	3920910	4301400
2845900	3215190	3920920	4301500
2902900	3302100	3920930	4301600
2903290	3401193	3920940	4301700
2903300	3406000	3920990	4301800
2903400	3601001	3921110	4301900
2903622	3601009	3921130	4302110
2904100	3602001	3921900	4302120
2931001	3602002	3922100	4302130
2932120	3602003	3922200	4302190
2936100	3602004	3922900	4302200
2936210	3602009	3923100	4302300
2936220	3603001	3923211	4303100
2936230	3603002	3923219	4303900
2936240	3603003	3923291	4304000
4409100	4811399	5206150	5509610
4409200	4811400	5206210	5509620
4412110	4811901	5206220	5509690
4412120	4813100	5206230	5509910
4412190	4813200	5206240	5509920
4412210	4814100	5206250	5509990
4412290	4814200	5206310	5510110
4412910	4814300	5206320	5510120
4412990	4814900	5206330	5510200
4414000	4815000	5206340	5510300
4415100	4818500	5206350	5510900
4415200	4823200	5206410	5513110
4416000	4823400	5206420	5513120
4417002	4823902	5206430	5513130
4417009	4823903	5206440	5513190
4418100	4823905	5206450	5513210
4418200	4904001	5401101	5513220
4418300	4907003	5401102	5513230
4418400	4907009	5401201	5513290
4418500	4908102	5401202	5513310
4418901	4908109	5407100	5513320
4418909	4908902	5407200	5513330
4420100	4908909	5407300	5513390
4420900	4909000	5407410	5513410
4421100	4910001	5407420	5513420
4421901	4910009	5407430	5513430
4421904	4911109	5407440	5513490
4421909	4911910	5407510	5514110
4502000	4911990	5407520	5514120
4503100	5106100	5407530	5514130
4503900	5106200	5407540	5514190
4504100	5107200	5407600	5514210
4504900	5111110	5407710	5514220
4601100	5111190	5407720	5514230
4707100	5111200	5407730	5514290
4707200	5111300	5407740	5514310
4707300	5111900	5407810	5514320
4707900	5112110	5407820	5514330
4804110	5112190	5407830	5514390
4804190	5112200	5407840	5514410
4805100	5112300	5407910	5514420
4805221	5112900	5407920	5514430
4805222	5113001	5407930	5514490
4805229	5113002	5407940	5516110
4805230	5202100	5408100	5516120
4805291	5202990	5408210	5516130
4805299	5205110	5408220	5516140
4805300	5205120	5408230	5516210
4805500	5205130	5408240	5516220
4806100	5205140	5408310	5516230
4806200	5205150	5408320	5516240
4806300	5205210	5408330	5516310
4806400	5205220	5408340	5516320
4807100	5205230	5505100	5516330
4807910	5205240	5505200	5516340
4807990	5205250	5508101	5516410
4808200	5205310	5508109	5516420
4808300	5205320	5508201	5516430
4908900	5205330	5508209	5516440
4810110	5205340	5509110	5516910
4810120	5205350	5509120	5516920
4810210	5205410	5509210	5516930
4810290	5205420	5509220	5516940
4810310	5205430	5509310	5601211
4810320	5205440	5509320	5601212
4810390	5205450	5509410	5601221
4810991	5206110	5509420	5601222
4810992	5206120	5509510	5601229
4811100	5206130	5509530	5601291
4811310	5206140	5509590	5601299
5601300	6001910	6802930	7018200
5602100	6001920	6802990	7018901
5602210	6001991	6803000	7018909
5602290	6001999	6804221	7117110
5602900	6116100	6804222	7117191
5607101	6117809	6804223	7117192
5607210	6117900	6804224	7117193
5607291	6301100	6804225	7117199
5607299	6306111	6804229	7117900
5607301	6306112	6804230	7204100
5607410	6306121	6805100	7204210
5607491	6306122	6805200	7204290
5607499	6306191	6805300	7204300
5607501	6306192	6808000	7204410
5607509	6306210	6809110	7204490
5607901	6306220	6809190	7204500
5702200	6306290	6809900	7206100
5704100	6306310	6810190	7208310
5704900	6306390	6810910	7208330
5802110	6306410	6810990	7208340
5802190	6306490	6811100	7208350
5802200	6306911	6811200	7208430
5802300	6306919	6811300	7208440
5803100	6306991	6811900	7208450
5803900	6306999	6813100	7208900
5804100	6307900	6813900	7210311
5804210	6308000	6901001	7210411
5804290	6402110	6901002	7212211
5806100	6403110	6901003	7212301
5806200	6406200	6901009	7213201
5806319	6406910	6902209	7213310
5806329	6406991	6902909	7213410
5806399	6406992	6903209	7214301
5806400	6406999	6905109	7214401
5807101	6501001	6905901	7214402
5807109	6501009	6905909	7214403
5807901	6502001	6907100	7214501
5807909	6503000	6907901	7214502
5808100	6504000	6908101	7214503
5808901	6505100	6908102	7216601
5808902	6505901	6908108	7217111
5808909	6505902	6908109	7217112
5810100	6505903	6909900	7217119
5810910	6505909	6914101	7217122
5810920	6506100	6914109	7217131
5810990	6506910	6914901	7217132
5811001	6506920	6914909	7217191
5811002	6506990	7001000	7217192
5811003	6601100	7004900	7217211
5811009	6601911	7005100	7217212
5901100	6601919	7005301	7217221
5901900	6601991	7005309	7217222
5904100	6601999	7006000	7217231
5904910	6602000	7007111	7217232
5904920	6701001	7007119	7217291
5906100	6701009	7007190	7217292
5906910	6702100	7007211	7217311
5906990	6702900	7007219	7217312
5907001	6703000	7007290	7217321
5907002	6704110	7008000	7217322
5907009	6704190	7009100	7217331
6001101	6704200	7009910	7217332
6001102	6704900	7009920	7217391
6001103	6801000	7010909	7217392
6001104	6802101	7015901	7301100
6001109	6802102	7015909	7304100
6001210	6802220	7016100	7304310
6001220	6802230	7016901	7304931
6001291	6802290	7016909	7304399
6001299	6802920	7018100	7305120
7305310	7415390	8214102	8421992
7305390	7417001	8214200	8421999
7305900	7418100	8214901	8422900
7306100	7418200	8214909	8423100
7306200	7419999	8301600	8423900
7306400	7503000	8301709	8424890
7306500	7602000	8302200	8424900
7308100	7606111	8302300	8425490
7309000	7606911	8302490	8426910
7310100	7607191	8304000	8427900
7310210	7607199	8305200	8428320
7310290	7607201	8306100	8428500
7313000	7607209	8306210	8431310
7314110	7608201	8306290	8431390
7314420	7608209	8306300	8432909
7314490	7611000	8307900	8433200
7317004	7612900	8308100	8433300
7317009	7614100	8308200	8433510
7318110	7615200	8308901	8436290
7318130	7616100	8308902	8436800
7318140	7616901	8308909	8436910
7318151	7616909	8309100	8436990
7318153	7802000	8309901	8438100
7318154	7803003	8309902	8438900
7318169	7805001	8309909	8439910
7318190	7805002	8310000	8439990
7318210	7806002	8311200	8440900
7318220	7902000	8311300	8441900
7318240	7907909	8401100	8448200
7318290	8002000	8401300	8448510
7320209	8006002	8401400	8448590
7320900	8101910	8402190	8449000
7321130	8104190	8402200	8450901
7321821	8105100	8404900	8450902
7321830	8109100	8407310	8451900
7321902	8109900	8407320	8452100
7321903	8112110	8407330	8452900
7321909	8112300	8407340	8462290
7322900	8113000	8408200	8462910
7323100	8201100	8408909	8465990
7323910	8201200	8409910	8468900
7323920	8201300	8409990	8474900
7323939	8201400	8413110	8476110
7323941	8201900	8413200	8476190
7323949	8202310	8413910	8476900
7323990	8202320	8413920	8479820
7324100	8202990	8414510	8479900
7324211	8205100	8414600	8480200
7324219	8205200	8415819	8481901
7324291	8205300	8415831	8481902
7324299	8205510	8415839	8481909
7324901	8205590	8415900	8483100
7324902	8205600	8416100	8483200
7324909	8205700	8416900	8483300
7326200	8205800	8417200	8483400
7326904	8206000	8417900	8483500
7404000	8207200	8418290	8483600
7407210	8207300	8418694	8483900
7410110	8207400	8418695	8484100
7410120	8207500	8418699	8484909
7411101	8207600	8418991	8502301
7411210	8207700	8418992	8502302
7411220	8207800	8418993	8503000
7411290	8207900	8418994	8504402
7413000	8208200	8418995	8504403
7415100	8208400	8418999	8504409
7415210	8208909	8419110	8506200
7415290	8212901	8419190	8512209
7415310	8213000	8419819	8512900
7415320	8214101	8421991	8513109
8514100	8536100	8705100	9025801
8514900	8536209	8705200	9028201
8515310	8536499	8705300	9028309
8516101	8536502	8705400	9032891
8516210	8536619	8705901	9032892
8516602	8536699	8705909	9101111
8516609	8536903	5706001	9101112
8516710	8538100	5706009	9101121
8516901	8538900	8707100	9101122
8516902	8539100	8707900	9101191
8516909	8539291	8708100	9101192
8517101	8539299	8708210	9101211
8517301	8539399	8708290	9101212
8517302	8539900	8708390	9101291
8517309	8540490	8708400	9101292
8517810	8541900	8708500	9101911
8517901	8543100	8708600	9101912
8517909	8544111	8708700	9101991
8518100	8544119	8708930	9101992
8518219	8544190	8708940	9103101
8518220	8544301	8708991	9103109
8518291	8544309	8708999	9103901
8518299	8544591	8709190	9103909
8518500	8544592	8709900	9104000
8518900	8544601	8710000	9105111
8519100	8544602	8711301	9105119
8519210	8544700	8711309	9105191
8519910	8546100	8711401	9105199
8519990	8546900	8711409	9105211
8520310	8547200	8711500	9105219
8520390	8547900	8711900	9105291
8520900	8548000	8714199	9105299
8522900	8605000	8714930	9105911
8523902	8606990	8714940	9105919
8523903	8607120	8714960	9105991
8523909	8702900	8714999	9105999
8524905	8703100	8715002	9106100
8524906	8703211	8716900	9106200
8524907	8703213	8802111	9106900
8524909	8703219	8802119	9111101
8525101	8703221	8802121	9111102
8525102	8703223	8802129	9111200
8525300	8703224	8802201	9111800
8527110	8703229	8802209	9111901
8527190	8703231	8802301	9111902
8527210	8703232	8802309	9111909
8527290	8703239	8802401	9112100
8527313	8703241	8802409	9112801
8527314	8703242	8802500	9112809
8527323	8703249	8804000	9112901
8527329	8703311	8805100	9112909
8527391	8703312	8805200	9113100
8527392	8703319	8903100	9113200
8527393	8703321	8903910	9113901
8527394	8703329	8903920	9113909
8527399	8703331	8903990	9301000
8527900	8703332	8906001	9302000
8529109	8703339	8907100	9303100
8529902	8703901	8907900	9303200
8529903	8703902	9001300	9303300
8529905	8703909	9001400	9303900
8529909	8704101	9001500	9304000
8531200	8704109	9001900	9305100
8531800	8704211	9004101	9305210
8531900	8704221	9004901	9305290
8534000	8704229	9004904	9305901
8535100	8704319	9017201	9305909
8535300	8704321	9017801	9306100
8535901	8704329	9025111	9306210
8535909	8704900	9025201	9306290
9306301	9405509	9603210	9613100
9306309	9405600	9603290	9613201
9306901	9405911	9603300	9613209
9306909	9405919	9603400	9613301
9307000	9405920	9604000	9613309
9401100	9405991	9605000	9613801
9401801	9405999	9606101	9613809
9401901	9406000	9606102	9613901
9401902	9501000	9606210	9613909
9401909	9502999	9606220	9614100
9402109	9503100	9606290	9614201
9402901	9503200	9607110	9614209
9403901	9503300	9607190	9614900
9403902	9504100	9607209	9615110
9403909	9504200	9608101	9615190
9405101	9504300	9608201	9615901
9405102	9504401	9608203	9615902
9405103	9504409	9608206	9615909
9405104	9504900	9608209	9616100
9405109	9505100	9608311	9616200
9405201	9505900	8608319	9617000
9405202	9506210	9608391	9618000
9405203	9601101	9608401	9701100
9405204	9601109	9608501	9701900
9405209	9601901	9608911	9702000
9405300	9601902	9608919	9703000
9405401	9601903	9608999	9704000
9405402	9601909	9609901	9705000
9405403	9602001	9609909	9706000
9405404	9602002	9610000
9405405	9602009	9611000
9405409	9603100	9612200

ANNEX 5

CN Code
0509009	3401192	4202911	4810910
1212200	3401200	4202919	4810999
1517900	3402110	4202921	4811210
1518000	3402199	4202929	4811290
2008110	3402200	4202991	4811909
2103200	3402900	4202999	4816100
2103302	3405100	4203101	4816200
2103900	3506100	4203102	4816300
2104100	3606100	4203109	4816900
2104200	3606909	4203210	4817100
2202100	3808101	4203291	4817200
2202900	3808109	4203299	4817300
2207101	3808201	4203301	4818100
2207109	3808209	4203309	4818200
2207201	3808401	4203400	4818300
2207209	3808409	4205009	4818401
2208100	3808901	4407100	4818402
2208901	3808909	4407210	4818409
2208902	3813000	4407220	4818900
2208909	3819000	4407230	4819100
2515121	3920100	4407910	4819201
2515129	3920300	4407920	4819209
2522200	3920410	4407990	4819300
2522300	3923212	4408101	4819400
2523100	3923292	4408109	4819500
2523210	4008110	4408201	4819600
2523290	4008190	4408209	4820100
2523900	4008210	4408901	4820200
2620500	4008290	4408909	4820300
2620900	4009101	4410100	4820400
2710007	4009109	4410900	4820501
2806100	4011009	4411110	4820509
2807000	4011201	4411190	4820900
2809200	4011400	4411210	4821100
2825901	4011500	4411290	4821900
2834219	4011910	4411310	4822901
3005100	4011991	4411390	4822909
3005900	4011992	4411910	4823110
3006100	4011993	4411990	4823190
3006600	4011994	4419000	4823519
3215110	4011995	4802100	4823590
3303001	4011999	4802510	4823600
3303002	4012101	4802521	4823700
3303003	4012109	4802529	4823909
3303004	4012201	4802530	4901911
3304100	4012209	4802600	4901912
3304200	4012900	4803001	4901991
3304300	4013101	4803009	4901992
3304910	4013109	4804210	5208110
3304990	4013200	4804290	5208120
3305100	4013901	4804310	5208130
3305200	4013909	4804390	5208190
3305300	4016910	4804410	5208210
3305901	4016920	4804420	5208220
3305909	4016930	4804490	5208230
3306100	4016992	4804510	5208290
3306900	4016993	4804520	5208310
3307101	4202110	4804590	5208320
3307109	4202120	4805210	5208330
3307200	4202190	4805600	5208390
3307300	4202210	4805700	5208410
3307410	4202220	4805800	5208420
3307490	4202290	4808100	5208430
3307900	4202310	4809100	5208490
3401119	4202320	4809200	5208510
3401191	4202390	4809900	5208520
5208530	5515220	6104440	6112399
5208590	5515290	6104491	6112410
5209110	5515910	6104499	6112491
5209120	5515920	6104510	6112499
5209190	5515990	6104520	6113000
5209210	5601100	6104530	6114100
5209220	5703100	6104591	6114200
5209290	5703200	6104599	6114300
5209310	5703300	6104610	6114901
5209320	5703900	6104620	6114909
5209390	6002100	6104630	6115110
5209410	6002200	6104691	6115120
5209420	6002300	6104699	6115191
5209430	6002410	6105100	6115199
5209490	6002420	6105200	6115201
5209510	6002430	6105901	6115202
5209520	6002491	6105909	6115209
5209590	6002499	6106100	6115910
5210110	6002910	6106200	6115929
5210120	6002920	6106901	6115939
5210190	6002930	6106909	6115991
5210210	6002991	6107110	6115999
5210220	6002999	6107120	6116910
5210290	6101100	6107191	6116920
5210310	6101200	6107199	6116930
5210320	6101300	6107210	6116991
5210390	6101901	6107220	6116999
5210410	6101909	6107291	6117101
5210420	6102100	6107299	6117102
5210490	6102200	6107910	6117103
5210510	6102300	6107920	6117109
5210520	6102901	6107991	6117201
5210590	6102909	6107992	6117202
5211110	6103110	6107999	6117203
5211120	6103120	6108110	6117209
5211190	6103191	6108191	6201110
5211210	6103199	6108199	6201120
5211220	6103210	6108210	6201130
5211290	6103220	6108220	6201191
5211310	6103230	6108291	6201199
5211320	6103291	6108299	6201910
5211390	6103299	6108310	6201920
5211410	6103310	6108320	6201930
5211420	6103320	6108391	6201991
5211430	6103330	6108399	6201999
5211490	6103391	6108910	6202110
5211510	6103399	6108920	6202120
5211520	6103410	6108991	6202130
5211590	6103420	6108999	6202191
5212110	6103430	6109100	6202199
5212120	6103491	6109901	6202910
5212130	6103499	6109902	6202920
5212140	6104110	6109909	6202930
5212150	6104120	6110100	6202991
5212210	6104130	6110200	6202999
5212220	6104191	6110300	6203110
5212230	6104199	6110901	6203120
5212240	6104210	6110909	6203191
5212250	6104220	6111100	6203199
5512110	6104230	6111200	6203210
5512190	6104291	6111300	6203220
5512210	6104299	6111901	6203230
5512290	6104310	6111909	6203291
5512910	6104320	6112110	6203299
5512990	6104330	6112120	6203310
5515110	6104391	6112191	6203320
5515120	6104399	6112199	6203330
5515130	6104410	6112200	6203391
5515190	6104420	6112310	6203399
5515210	6104430	6112391	6203410
6203420	6209901	6302602	6912009
6203430	6209909	6302910	6913100
6203491	6210100	6302920	6913901
6203499	6210200	6302930	6913909
6204110	6210300	6302990	7010100
6204120	6210400	6303110	7012000
6204130	6210500	6303120	7013100
6204191	6211111	6303190	7013210
6204199	6211112	6303910	7013291
6204210	6211119	6303920	7013292
6204220	6211121	6303990	7013299
6204230	6211122	6304110	7013310
6204291	6211129	6304190	7013320
6204299	6211200	6304910	7013391
6204310	6211311	6304920	7013399
6204320	6211319	6304930	7013910
6204330	6211321	6304990	7013991
6204391	6211329	6305100	7013992
6204399	6211331	6305200	7013999
6204410	6211339	6305310	7020001
6204420	6211391	6305390	7020009
6204430	6211392	6305900	7101101
6204440	6211399	6310101	7101102
6204491	6211411	6310109	7101210
6204499	6211419	6310901	7101220
6204510	6211421	6310909	7102100
6204520	6211429	6401100	7102210
6204530	6211431	6401910	7102290
6204591	6211439	6401920	7102310
6204599	6211491	6401990	7102390
6204610	6211492	6402190	7103101
6204620	6211499	6402200	7103109
6204630	6212101	6402300	7103911
6204691	6212109	6402910	7103919
6204699	6212201	6402990	7103991
6205100	6212209	6403190	7103999
6205200	6212301	6403200	7104109
6205300	6212309	6403300	7104209
6205901	6212901	6403400	7104909
6205909	6212909	6403510	7105100
6206100	6213100	6403590	7105900
6206200	6213200	6403910	7106100
6206300	6213900	6403990	7106910
6206400	6214100	6404110	7106921
6206900	6214200	6404191	7106922
6207110	6214300	6404199	7106929
6207191	6214400	6404201	7107001
6207199	6214900	6464209	7107002
6207210	6215100	6405100	7108110
6207220	6215200	6405200	7108121
6207291	6215900	6405900	7108129
6207299	6216001	6406101	7108131
6207910	6216009	6406109	7108139
6207920	6301200	6802210	7108200
6207991	6301300	6802910	7109000
6207999	6301400	6907902	7110110
6208110	6301900	6907909	7110191
6208191	6302100	6908901	7110192
6208199	6302210	6908902	7110199
6208210	6302220	6908908	7110210
6208220	6302290	6908909	7110291
6208291	6302310	6910100	7110299
6208299	6302320	6910900	7110310
6208910	6302390	6911101	7110391
6208920	6302400	6911109	7110399
6208991	6302510	6911901	7110410
6208999	6302520	6911909	7110491
6209100	6302530	6912001	7110499
6209200	6302590	6912002	7111000
6209300	6302601	6912003	7112100
7112200	7316000	8302410	8502110
7112900	7317001	8302420	8502120
7113111	7317003	8302500	8502130
7113112	7318120	8303000	8504100
7113113	7318159	8311100	8504210
7113114	7318231	8403101	8504220
7113119	7318232	8403109	8504319
7113191	7318239	8408100	8504320
7113192	7320101	8408901	8504330
7113193	7320109	8413301	8504340
7113194	7320201	8413302	8504401
7113195	7321111	8413309	8506110
7113196	7321119	8413702	8506120
7113197	7321120	8413709	8506130
7113198	7321810	8413811	8506190
7113199	7321829	8413812	8507100
7113201	7322110	8413819	8507200
7113202	7322190	8415100	8507903
7113203	7323931	8415811	8515390
7113209	7325100	8415820	8516102
7114111	7325910	8418100	8516290
7114119	7325990	8418210	8516601
7114191	7326110	8418220	8517109
7114192	7326905	8418300	8528100
7114193	7326909	8418400	8528200
7114199	7409111	8418500	8529101
7114201	7409191	8418610	8529102
7114209	7409211	8418691	8529901
7115100	7409291	8418692	8529904
7115901	7411109	8418693	8531100
7115902	7412200	8418910	8536201
7115903	7419994	8419811	8536300
7115909	7604103	8421230	8536491
7116101	7604210	8421310	8536501
7116109	7604293	8422400	8536509
7116201	7608100	8423810	8536611
7116209	7610100	8423820	8536691
7118101	7610900	8424100	8536901
7118109	7612100	8424811	8536902
7118901	7615100	8424819	8537100
7118902	7616906	8425421	8537200
7118909	8202100	8425429	8539221
7207110	8202200	8426110	8544112
7207120	8202910	8428100	8544201
7207190	8203100	8432100	8544209
7207200	8203200	8432210	8544410
7213100	8204110	8432290	8544491
7214200	8204120	8432401	8544499
7216211	8205400	8432409	8544511
7216219	8205900	8433400	8544519
7306300	8208100	8436210	8544593
7306600	8211100	8450110	8544599
7306900	8211911	8450120	8544603
7307110	8211912	8450190	8544609
7307190	8211919	8452400	8607110
7307910	8211921	8462390	8609001
7307920	9211929	8465100	8609009
7308200	8211931	8465910	8701200
7308300	8211932	8465920	8702100
7308400	8211939	8465950	8704212
7308901	8212101	8474311	8704219
7308909	8215100	8481102	8704230
7311000	8215200	8481809	8704311
7312100	8215910	8484901	8708310
7314190	8215990	8501201	8708800
7314200	8301100	8501209	8708910
7314300	8301200	8501400	8708920
7314410	8301300	8501519	8708992
7314500	8301400	8501521	8708993
7315820	8302100	8501529	8711101
8711109	8716390	9401200	9404210
8711201	8716400	9401300	9404290
8711209	8716800	9401400	9404300
8712001	9003110	9401500	9404900
8712009	9003191	9401610	9502100
8714110	9003199	9401690	9503410
8714191	9003900	9401710	9503490
8714192	9004109	9401790	9503500
8714193	9004902	9401809	9503600
8714194	9004909	9402101	9503700
8714195	9017101	9403100	9503800
8714200	9018310	9403201	9503900
8714910	9028202	9403202	9506620
8714920	9028301	9403209	9608102
8714950	9102110	9403300	9608109
8714991	9102120	9403400	9608202
8714992	9102190	9403500	9608399
8715001	9102210	9403600	9608509
8716100	9102290	9403700	9608991
8716200	9102910	9403800	9609100
8716310	9102990	9404100	9612100

ANNEX 6

CN Code
0403900	5701901
0403100	5701902
1902110	5701903
1902190	5701909
1902200	5702100
1902300	5702310
1902400	5702320
1905100	5702390
1905200	5702410
1905300	5702420
1905400	5702490
1905901	5702510
1905902	5702520
1905909	5702590
2102100	5702910
2102200	5702920
2102300	5702990
2201100	5705000
2201900	5804300
5701101	5805000
5701102	6307100
5701103	6309000
5701109

ANNEX 7

relating to intellectual, industrial and commercial property

By the end of the fourth year after the entry into force of the Agreement, Tunisia shall accede to the following multilateral conventions on the protection of intellectual, industrial and commercial property:

— International Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organizations (Rome, 1961);

— Budapest Treaty on the International Recognition of the Deposit of Micro-organisms for the Purposes of Patent Procedure (1977, amended in 1980);

— Patent Cooperation Treaty (1970, amended in 1979 and modified in 1984);

— International Convention for the Protection of the New Varieties of Plant (Act of Geneva, 1991);

— Nice Agreement concerning the International Classification of Goods and Services for the Purposes of the Registration of Marks (Geneva, 1977).

The Association Council may decide that paragraph 1 of this Annex applies to other multilateral conventions in this field. In this connection, Tunisia will do its utmost to accede in particular to the conventions to which the Member States of the European Community are party.

The Contacting Parties express their attachment to observing the opbligations flowing from the following multilateral conventions:

— Paris Convention for the Protection of Industrial Property in the 1967 Act of Stockholm (Paris Union);

— Berne Convention for the Protection of Literary and Artistic Works in the Act of Paris of 24 July 1971.

PROTOCOL No 1

on the arrangements applying to imports into the Community of agricultural products originating in Tunisia

Article 1

1. The products listed in the Annex, originating in Tunisia, shall be admitted for import into the Community in accordance with the conditions set out below and in the Annex.

2. Import duties shall be either eliminated or reduced by the percentage indicated in respect of each product in column (a).

Where the Common Customs Tariff provides for the application of

ad valorem

custums duties and a specific customs duty in respect of certain products, the rates of reduction shown in column (a) and in column (c), as referred to in paragraph 3, shall apply only to the

ad valorem

customs duty.

3. The customs duties shall be eliminated in respect of certain products within the limits of the tariff quotas shown against them in column (b).

The Common Customs Tariff duties in respect of the quantities imported in excess of the quotas shall be reduced by the percentage indicated in column (c).

4. The reference quantities fixed in respect of certain other products exempt from customs duties are shown in column (d).

Where imports of a product exceed the reference quantities, the Community may, having regard to an annual review of trade flows which is shall carry out, make the product concerned subject to a Community tariff quota the volume of which shall be equal to the reference quantity. In such a case, for quantities imported in excess of the quota, the common customs tariff duty shall, according to the product concerned, be applied in full or reduced, as indicated in column (c).

5. For some of the products referred to in paragraphs 3 and 4 and indicated in column (e), the quotas or reference quantities shall be increased from 1 January 1997 to 1 January 2000 on the basis of four equal instalments each corresponding to 3 % of these amounts.

6. For some of the products other than those referred to in paragraphs 3 and 4 and indicated in column (e), the Community may fix a reference quantity as provided for in paragraph 4 if, in the light of the annual review of trade which it shall carry out, it establishes that the volume of imports may cause difficulties on the Community market. If, subsequently, the product is subject to a tariff quota under the conditions set out in paragraph 4, the Common Customs Tariff duty shall be applied in full or reduced, depending on the product concerned, by the percentage shown in column (c) in respect of the quantities imported in excess of the quota.

Article 2

Article 1 shall apply in respect of wines of fresh grapes of heading 2204 of the Combined Nomenclature, originating in Tunisia and entitled to a designation of origin, where such wines are put up in containers holding two litres or less and have an actual alcoholic strength of 15 % volume or less.

In accordance with Tunisian law, these wines shall have the following designations: Côteaux de Teboura, Côteaux d'Utique, Sidi Salem, Kelibia, Thibar, Mornag, Grand cru Mornag.

Article 3

1. Each marketing year from 1 January 1996 to 31 December 1999, within the limits of a quantity of 46 000 tonnes per year, a customs duty of ECU 7,81/100 kg shall be levied on imports into the Community of untreated olive oil of subheadings 1509 10 10 and 1509 10 90 of the Combined Nomenclature wholly obtained in Tunisia and transported directly from Tunisia to the Community.

2. Where imports of olive oil under the above arrangements threaten to disturb the balance of the European Union market, in particular as a result of the latter's obligations relating to this product in the WTO framework, the European Community may take the appropriate measures to remedy this situation.

3. The parties shall reassess the situation during the second half of 1999 with a view to determining the arrangements for the period from 1 January 2000.

ANNEX

CN-code

Description

Rate of reduction of customs duties

Tariff quotas

Rate of reduction of tariff quotas in excess of existing or future tariff quotas

Reference quantities

Provisions specific to

(%)

(tonnes)

(%)

(tonnes)

0101 19 10

Horses for slaughter(1)

100

Art. 1(6)

0101 19 90

other

100

Art. 1(6)

ex 0204

Meat of sheep or goats, fresh, chilled or frozen, other than meat of domestic goats

100

—

0208

Other meat and edible meat offal, fresh, chilled or frozen

100

—

ex 0602 40

Roses, grafted or not, other than cuttings

100

—

0603 10

Cut flowers and flower buds, fresh

100

750

—

Art. 1(5)

ex 0701 90 51

New potatoes, from January to 31 March(2)

100

15 000

Art. 1(5)

ex 0702 00

Tomatoes, from 15 November to 30 April

100(3)

60(3)

Art. 1(6)

ex 0703 10 11

ex 0703 10 19

Onions, from 15 February to 15 May

100

Art. 1(6)

ex 0703 20 00

Garlic, from 1 November to 31 March

100

Art. 1(6)

ex 0706 10 00

Carrots, from 1 January to 31 March

100

Art. 1(6)

ex 0707 00

Cucumbers, from 10 November to 11 February

100(3)

Art. 1(6)

ex 0708 10 10

Peas (Pisum sativum), from 1 October to 30 April

100

Art. 1(6)

ex 0708 20 10

Beans (Vigna spp. Phaseolus spp.) from 1 November to 30 April

100

Art. 1(6)

ex 0709 10

Artichokes, from 1 October to 31 December

100(3)

30(3)

Art. 1(6)

ex 0709 20 00

Asparagus, from 1 October to 31 March

100

Art. 1(6)

ex 0709 30 00

Aubergines, from 1 December to 30 April

—

Art. 1(6)

ex 0709 40 00

Celery other than celeriac, from 1 November to 31 March

100

Art. 1(6)

0709 60 10

Sweet peppers

100

Art. 1(6)

0709 60 99

Other peppers of the genus Capsicum or of the genus Pimenta

100

—

ex 0709 90 50

Fennel, from 1 November to 31 March

100

Art. 1(6)

ex 0709 90

Courgettes, from 1 December to 15 March

60(3)

—

ex 0709 90 90

Wild onions of the species Muscari comosum, from 15 February to 15 May

100

Art. 1(6)

Parsley, from 1 November to 31 March

100

0710 80 59

Other peppers of the genus Capsicum or of the genus Pimenta

100

—

0711 20 10

Olives for uses other than the production of oil(4)

—

0711 30 00

Capers

100

Art. 1(6)

0711 90 10

Peppers of the genus Capsicum or of the genus Pimenta other than sweet peppers

100

—

0713 10 10

Peas for sowing

100

Art. 1(6)

0713 50 10

Broad beans and horse beans for sowing

100

Art. 1(6)

ex 0713

Leguminous vegetables other than those for sowing

100

—

0802 11 90

0802 12 90

Almonds, whether or not shelled, other than bitter almonds

100

1 000

Art.1(5)

ex 0804 10 00

Dates, in immediate packings of a net content of 35 kg or less

100

—

ex 0805 10

Oranges, fresh

100(3)

31 360

80(3)

Art. 1(5)

ex 0805 10

Oranges, other than fresh

100(3)

1 500

Art. 1(5)

ex 0805 20

Mandarins, (including tangerines and satsumas), fresh; Clementines, wilkings and similar citrus hybrids, fresh

100(3)

80(3)

Art. 1(6)

ex 0805 30

Lemons, fresh

100(3)

80(3)

Art. 1(6)

0805 40

Grapefruit

—

ex 0806

Table grapes, fresh, from 15 November to 30 April

60(3)

—

ex 0807 10 10

Watermelons, from 1 April to 15 June

—

ex 0807 10 90

Melons, from 1 November to 31 May

100

Art. 1(6)

0809 10

Apricots

100(3)

2 000

Art. 1(5)

ex 0809 40

Plums, from 1 November to 15 June

60(3)

—

ex 0810 10 90

Strawberries, from 1 November to 31 March

100

Art. 1(6)

ex 0810 20 10

Raspberries, from 15 May to 15 June

—

ex 0812 90 20

Oranges, finely shredded, provisionally preserved

—

ex 0812 90 95

Other citrus fruit, finely shredded, provisionally preserved

—

0904 12 00

Pepper, crushed or ground

100

—

0904 20 31

0904 20 35

0904 20 39

Fruits of the genus Capsicum or of the genus Pimenta, neither crushed nor ground(5)

100

—

0904 20 90

Fruits of the genus Capsicum or of the genus Pimenta, crushed or ground

100

—

0909

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries

100

—

0910

Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices

100

—

1209 91 90

Other vegetable seeds(6)

100

Art. 1(6)

1209 99 99

Other seeds or fruit, for sowing(6)

100

Art. 1(6)

1211

Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crused or powdered

100

—

1212 10 10

Locust beans, including locust bean seeds

100

—

1212 20 00

Seaweeds and other algae

100

—

1212 30 00

Apricot, peach or plum stones and kernels

100

—

1212 99 90

Other plant substances

100

—

ex 1302 20

Pectic substances and pectinates

—

ex 2001 10 00

Cucumbers, with no added sugar

100

—

ex 2001 20 00

Onions, with no added sugar

100

—

2001 90 20

Fruits of the genus Capsicum or of the genus Pimenta, other than sweet peppers

100

—

2001 90 50

Mushrooms, with no added sugar

100

—

ex 2001 90 65

Olives, with no added sugar

100

—

ex 2001 90 70

Sweet peppers, with no added sugar

100

—

ex 2001 90 75

Salad beetroot, with no added sugar

100

—

ex 2001 90 85

Red cabbages, with no added sugar

100

—

ex 2001 90 96

Other, with no added sugar

100

—

2002 10 10

Tomatoes, peeled

100

Art. 1(6)

ex 2002 90

Tomato concentrate

100

2 000

Art. 1(5)

2003 10 20

Mushrooms of the species Agaricus, provisionally preserved, completely cooked:

—	of the species Psalliota

100(3)

50(3)

Art. 1(6)

—

other

100(3)

60(3)

Art. 1(6)

2003 10 30

Other mushrooms of the species Agaricus

— of the species Psalliota

100(3)

50(3)

Art. 1(6)

— other

100(3)

60(3)

Art. 1(6)

2003 10 80

Other mushrooms

100

Art. 1(6)

2003 20 00

Truffles

—

2004 10 99

Other potatoes

100

Art. 1(6)

ex 2004 90 30

Capers and olives

100

—

2004 90 50

Peas (Pisum sativum) and green beans

100

Art. 1(6)

2004 90 95

Artichokes

100

Art. 1(6)

2004 90 99

Other:

Asparagus, carrots and mixtures

100

Art. 1(6)

Other

100

Art. 1(6)

2005 10 00

Homogenised vegetables:

Asparagus, carrots and mixtures

100

Art. 1(6)

Other

100

Art. 1(6)

2005 20 20

Potatoes, thinly sliced, fried or baked, whether or not salted or flavoured, in airtight packings, suitabel for immediate consumption

100

Art. 1(6)

2005 20 80

Other potatoes

100

Art. 1(6)

2005 40 00

Peas (Pisum sativum)

100

Art. 1(6)

2005 51 00

Beans, shelled

100

Art. 1(6)

2005 59 00

Other beans

—

2005 60 00

Asparagus

—

2005 70

Olives

100

—

2005 90 10

Fruits of the genus Capsicum, other than sweet peppers or pimentos

100

—

2005 90 30

Capers

100

—

2005 90 50

Artichokes

100

Art. 1(6)

2005 90 60

Carrots

100

Art. 1(6)

2005 90 70

Mixtures of vegetables

100

Art. 1(6)

2005 90 80

Other

100

Art. 1(6)

2007 10 91

Homogenised preparations of tropical fruit

—

2007 10 99

Other

—

2007 91 90

Citrus fruit, other

—

2007 99 91

Apple puree, including compotes

—

2007 99 98

Other

—

2008 30 51

2008 30 71

ex 2008 30 91

ex 2008 30 99

Grapefruit segments

—

ex 2008 30 55

Mandarins, (including tangerines and satsumas), finely shredded; Clementines, wilkings and similar citrus hybrids, finely shreeded

—

ex 2008 30 75

Oranges and lemons, finely shreeded

—

ex 2008 30 59

ex 2008 30 79

Oranges and lemons, finely shredded

—

ex 2008 30 91

ex 2008 30 99

Citrus fruit, finely shredded

—

ex 2008 30 91

Citrus pulp

—

2008 50 61

2008 50 69

Apricots

100

Art. 1(6)

ex 2008 50 92

ex 2008 50 94

ex 2008 50 99

Apricot halves

100

Art. 1(6)

ex 2008 50 92

ex 2008 50 94

Apricot pulp

100

5160

ex 2008 70 92

ex 2008 70 94

Peach (including nectarine) halves

—

ex 2008 70 99

Peach (including nectarine) halves

100

Art. 1(6)

ex 2008 92 51

ex 2008 92 59

Mixtures of fruit

100

1 000(7)

ex 2008 92 72

ex 2008 92 74

ex 2008 92 76

ex 2008 92 78

Mixtures of fruit

1 000(7)

—

2009 11

2009 19

Orange juice

70(4)

—

2009 20

Grapefruit juice

70(4)

—

2009 30 11

2009 30 19

Juice of all other citrus fruit

60(4)

—

ex 2009 30 31

2009 30 39

Juice of all other citrus fruit, other than lemon juice

60(4)

—

ex 2204

Wine of fresh grapes

100

179 200 hl.

ex 2204

Wine of fresh grapes will a registered designation of origin

100

56 000 hl.

Conditions laid down in Art. 2

2301

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves

100

—

ex 2302

Brans, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants, other than maize or rice

—

(1) Entry under this subheading is subject to conditions laid down by the competent Community authorities.

(2) Once Community rules governing potatoes come into force, the period will be extend to 15 April and the rate of duty applying to quantities in excess of the quota will be 50%.

(3) The rate of reduction applies only to the

ad valorem

customs duty.

(4) Entry unter this subheading is subject to conditions to be laid down by the competent Community authorities.

(5) Entry under this subheading is subject to conditions laid down in the relevant Community provisions.

(6) This concession relates only to seeds complying with the directives dealing with the selling of seeds and plants.

(7) Tariff quota common to the six headings relating to mixtures of fruit.

PROTOCOL No 2

on the arrangements applying to imports into the Community of fishery products originating in Tunisia

Sole Article

The products listed below, originating in Tunisia, shall be imported into the Community free of customs duties

CN Code	Description
Chapter 3	Fish and crustaceans, molluscs and other aquatic invertebrates
1604 11 00	Salmon
1604 12	Herrings
ex 1604 13 11	Sardines, of the species Sardina pilchardus in olive oil(1)
ex 1604 13 19	Sardines, of the species Sardina pilchardus other than in olive oil(1)
1604 14	Tunas, skipjak and bonito ( Sarda spp.)
1604 15	Mackerel
1604 16 00	Anchovies
1604 19 10	Salmonidae, other than salmon
1604 19 31	Fish of the genus Euthymnus, other than skipjack ( Euthymnus (Katsuwonus) pelamis)
1604 19 39
1604 19 50	Fish of the species Orcynopsis unicolor
1604 19 91	Other
to
1604 19 98
1604 20	Other prepared or preserved fish:
1604 20 05	Preparations of surimi
1604 20 10	of salmon
1604 20 30	of salmonidae, other than salmon
1604 20 40	of anchovies
ex 1604 20 50	of sardines of the species Sardina pilchardus (1)
1604 20 70	of tunas, skipjack or other fish of the genus Euthymnus
1604 20 90	of other fish
1604 30	caviar and caviar substitutes
1605 10 00	Crab
1605 20	Shrimps and prawns
1605 30 00	Lobster
1605 40 00	Other crustaceans
1605 90 11	Mussels (Mytilus spp., Perna spp.), in airtight containers
1605 90 19	Other mussels
1605 90 30	Other molluscs
1902 20 10	Stuffed pasta, whether or not cooked or otherwise prepared: containing more than 20 % by weight of fish, crustaceans, molluscs or other acquatic invertebrates

(1) Within the limits of a Community tariff quota of 100 tonnes common to subheadings ex 1604 13 11, ex 1604 13 19 and ex 1604 20 50.

PROTOCOL No 3

on the arrangements applying to imports into Tunisia of agricultural products originating in the Community

Sole Article

The customs duties on import into Tunisia of the products originating in the Community listed in the Annex, shall not be higher than those shown in column (a) within the limits of the tariff quotas shown in column (b).

CN Code

Description

Maximum customs duties %

Preferential tariff quotas

Specific provisions

(a)

(b)

0102 10

Live bovine animals, pure-bred breeding animals

2 000

0102 90

Other than pure-bred breeding animals

(1)

0201 20

Meat of bovine animals, fresh or chilled, other cuts with bone in

8 000(2)

(1)

0201 30

Meat of bovine animals, fresh or chilled, boneless

8 000(2)

(1)

0202 20

Meat of bovine animals, frozen, other cuts with bone in

8 000(2)

(1)

0202 30

Meat of bovine animals, frozen, boneless

8 000(2)

(1)

0207 21

Poultry not cut in pieces, frozen (fowls of the species Gallus domesticus)

400

(3)

0402 10

Milk and cream, concentrated or containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 %

9 700(4)

(1)

0402 21

Milk and cream, not containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5%

9 700(4)

(1)

0402 99

Milk and cream, concentrated, other than in powder or other solid forms, including with added sugar or other sweetening matter

9 700(4)

(1)

0405 00

Butter and other fats and oils derived from milk

250

(1)

0406 30

Processed cheese, not grated or powdered

450

(1)

0407 00

Birds' eggs, in shell, fresh, preserved or cooked

—

1 100

(5)

—	for hatching

—	gamebirds' eggs

—

other

0602 99

Other live plants (including their roots) other than those falling within subheadings 0602 10, 0602 20, 0602 30, 0602 40 and 0602 91

200

0701 10

Seed potatoes, fresh or chilled

16 500

0701 90

Potatoes, fresh or chilled, other than seed potatoes

16 500

(6)

0802 22

Hazelnuts or filberts, shelled

200

1001 10

Durum wheat

17 000

(1)

1001 90

Other than durum wheat

230 000

(1)

1003 00

Barley

12 000

(1)

1005 90

Maize (corn), other than seed

9 000

1103 11

Groats and meal of wheat

300

1103 13

Groats and meal of maize (corn)

800

1107 10

Malt, not roasted

2 000

1108 12

Maize (corn) starch

900

1214 10

Lucerne (alfalfa) meal and pellets

700

1502 00

Fats of bovine animals, sheep or goats, raw or rendered, whether or not pressed or solvent-extracted

600

1507 10

Soya bean oil, crude, whether or not degummed

7 500

1511 00

Palm oil and its fractions, whether or not refined, but not chemically modified

—

300

—

Crude oil

—

Other

1514 10

Rape, colza or mustard oil, crude

—

30 000

—

of colza

—

other

1514 90

Rape, colza or mustard oil, other than crude

900

1515 11

Linseed oil, crude

400

1516 10

Animal fats and oils and their fractions

300

1701 99

Cane or beet sugar and chemically pure sucrose, other than raw sugar, not containing added flavouring or clouring matter

72 000

(1)

1702 30

Glucose and glucose syrup

650

—	Glucose containing added flavouring or colouring matter

—

Other

1702 90

Sugars, including invert sugar, other than lactose, maple sugar, glucose and fructose, and their syrups

200

—	Other sugars containing added flavouring or colouring matter

—

Other

2309 10

Dog or cat food, put up for retail sale

2309 90

Other animal foods

2 800

2401 10

Tobacco, not stemmed/stripped

2 800

(1) The quantities imported under the tariff quota opened by Tunisia within the WTO framework under the current access arrangements are deducted from the preferential tariff quota.

(2) The figure of 8 000 tonnes covers all four subheadings.

(3) From 1 July to end February.

(4) The figure of 9 700 tonnes covers all three subheadings.

(5) From 1 July to end February.

(6) From 1 October to 31 May.

PROTOCOL No 4

concerning the definition of originating products and methods of administrative cooperation

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a) ‘manufacture’ means any kind of working or processing including assembly or specific operations;

(b) ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(c) ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(d) ‘goods’ means both materials and products;

(e) ‘customs value’ means the value as determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade of 1994 (WTO Agreement on customs valuation);

(f) ‘ex-works price’ means the price paid for the product ex-works to the manufacturer in whose undertaking the last working or processing is carried out, including the value of all the materials used, minus all internal taxes which are, or may be, repaid when the product obtained is exported;

(g) ‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the territories concerned;

(h) ‘value of originating materials’ means the customs value of such materials as defined in point (g) applied

mutatis mutandis;

(i) ‘chapters’ and ‘headings’ means the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as ‘the Harmonised System’ or ‘HS’;

(j) ‘classified’ refers to the classification of a product or material under a particular heading;

(k) ‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice.

TITLE II

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

Article 2

Origin criteria

For the purpose of implementing this Agreement and without prejudice to the provisions of Articles 3, 4 and 5 of this Protocol, the following products shall be considered as:

products originating in the Community:

(a) products wholly obtained in the Community, within the meaning of Article 6 of this Protocol;

(b) products obtained in the Community which contain materials not wholly obtained there, provided that the said materials have undergone sufficient working and processing in the Community within the meaning of Article 7 of this Protocol;

products originating in Tunisia:

(a) products wholly obtained in Tunisia within the meaning of Article 6 of this Protocol;

(b) products obtained in Tunisia which contain materials not wholly obtained there, provided that the said materials have undergone sufficient working or processing in Tunisia within the meaning of Article 7 of this Protocol.

Article 3

Bilateral cumulation

1. Notwithstanding Article 2(1)(b), materials originating in Tunisia within the meaning of this Protocol shall be considered as materials originating in the Community and it shall not be necessary that such materials have undergone sufficient working or processing there, provided however that they have undergone working or processing going beyond that referred to in Article 8 of this Protocol.

2. Notwithstanding Article 2(2)(b), materials originating in the Community within the meaning of this Protocol shall be considered as materials originating in Tunisia and it shall not be necessary that such materials have undergone working or processing there, provided however that they have undergone working or processing going beyond that referred to in Article 8 of this Protocol.

Article 4

Cumulation with materials originating in Algeria and Morocco

1. Notwithstanding Article 2(1)(b) and subject to the provisions of paragraphs 3 and 4, materials originating in Algeria or Morocco within the meaning of Protocol No 2 annexed to the Agreements between the Community and these countries shall be considered as originating in the Community and it shall not be necessary that such materials have undergone sufficient working or processing, on condition however that they have undergone working or processing beyond that referred to in Article 8 of this Protocol.

2. Notwithstanding Article 2(2)(b) and subject to the provisions of paragraphs 3 and 4, materials originating in Algeria or Morocco within the meaning of Protocol No 2 annexed to the Agreements between the Community and these countries shall be considered as originating in Tunisia and it shall not be necessary that such materials have undergone sufficient working or processing, on condition however that they have undergone working or processing beyond that referred to in Article 8 of this Protocol.

3. The provisions set out in paragraphs 1 and 2 concerning materials originating in Algeria are only applicable to the extent that trade between the Community and Algeria and between Tunisia and Algeria, is governed by identical rules of origin.

4. The provisions set out in paragraphs 1 and 2 concerning materials originating in Morocco are only applicable to the extent that trade between the Community and Morocco and between Tunisia and Morocco, is governed by identical rules of origin.

Article 5

Cumulation of working or processing

1. For the purpose of implementing Article 2(1)(b), working or processing carried out in Tunisia, or, when the conditions required by Article 4(3) and (4) are fulfilled, in Algeria or in Morocco shall be considered as having been carried out in the Community when the products obtained undergo subsequent working or processing in the Community.

2. For the purpose, of implementing Article 2(2)(b), working or processing carried out in the Community or, when the conditions required by Article 4(3) and (4) are fulfilled, in Algeria or in Morocco shall be considered as having been carried out in Tunisia when the products obtained undergo subsequent working or processing in Tunisia.

3. Where pursuant to the provisions of paragraph 1 or 2 the originating products are obtained in two or more of the States referred to in those provisions or in the Community, they shall be considered as originating products of the State or the Community according to where the last working or processing took place, provided that that working or processing went beyond that referred to in Article 8.

Article 6

Wholly obtained products

1. Within the meaning of Article 2(1)(a) and (2)(a), the following shall be considered as ‘wholly obtained’ either in the Community or in Tunisia.

(a) mineral products extracted from their soil or from their seabed;

(b) vegetable products harvested there;

(d) products from live animals raised there;

(e) products obtained by hunting or fishing there;

(f) products of sea fishing and other products taken from the sea by their vessels;

(g) products made aboard their factory ships exclusively from products referred to in subparagraph (f);

(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or use as waste;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;

(k) goods produced exclusively from products specified in subparagraphs (a) to (j).

2. The terms ‘their vessels’ and ‘their factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

— which are registered or recorded in a Member State or in Tunisia,

— which sail under the flag of a Member State or of Tunisia,

— which are owned to the extent of at least 50 % by nationals of Member States or of Tunisia, or by a company with its head office in a Member State or in Tunisia, of which the manager or managers, chairman of the board of directors or the supervisory board and the majority of the members of such boards are nationals of Member States or of Tunisia and of which, in addition in the case of partnerships or limited companies, at least half the capital belongs to Member States or Tunisia, to public bodies or to nationals of the Member States or Tunisia,

— of which the master and officers are nationals of Member States or of Tunisia,

— of which at least 75 % of the crew are nationals of Member States or of Tunisia.

3. Insofar as trade between Tunisia or the Community and Algeria or Morocco are covered by identical rules of origin, the terms ‘their vessels’ and ‘their factory ships’ in paragraph l(f) shall also apply to Algerian or Moroccan vessels or factory ships within the meaning of paragraph 2.

4. The terms ‘Tunisia’ and the ‘Community’ shall also cover the territorial waters which surround Tunisia and the Member States of the Community.

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 Community or of Tunisia provided that they satisfy the conditions set out in paragraph 2.

Article 7

Sufficiently worked or processed products

1. For the purposes of Article 2, non-originating materials are considered to be sufficiently worked or processed when the product obtained is classified in a heading which is different from that in which all the non-originating materials used in its manufacture are classified, subject to paragraph 2 and Article 8.

2. For a product mentioned in columns 1 and 2 of the list in Annex II, the conditions set out in column 3 for the product concerned must be fulfilled instead of the rule set out in paragraph 1.

For the products falling under Chapters 84 to 91, as an alternative to satisfying the conditions set out in column 3, the exporter may opt to apply the conditions set out in column 4 instead.

Where in the list in Annex II a percentage rule is applied in determining the originating status of a product obtained in the Community or in Tunisia the value added by the working or processing shall correspond to the ex-works price of the product obtained, less the value of third-country materials imported into the Community or Tunisia.

3. These conditions indicate, for all products covered by the Agreement, the working or processing which must be carried out on the non-originating materials used in the manufacture of these products, and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in the list for that product, is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account that be taken of the non-originating materials which may have been used in its manufacture.

Article 8

Insufficient working or processing operations

For the purpose of implementing Article 7 the following shall be considered as insufficient working or processing to confer the status of originating products, whether or not there is a change of heading:

(a) operations to ensure the preservation of products in good conditions during transport and storage (ventilation, spreading out, drying, chilling, placing in brine, 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;

changes of packaging and division and assembly of packages;

(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;

(d) affixing marks, labels and other like distinguishing signs on products or their packaging;

(e) simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in this Protocol to enable them to be considered as originating in the Community or in Tunisia;

(f) simple assembly of parts to constitute a complete product;

(g) a combination of two or more operations specified in subparagraphs (a) to (f);

(h) slaughter of animals.

Article 9

Unit of qualification

1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.

Accordingly, it follows that:

(a) when a product composed of a group assembly of articles is classified under the terms of the Harmonised System under a single heading, the whole constitutes the unit of quualification;

(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Protocol.

2. Where, under general rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be considered to form a whole with the product for the purposes of determining origin.

Article 10

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as forming a whole with the piece of equipment, machine, apparatus or vehicle in question.

Article 11

Sets

Sets, as defined in general rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.

Article 12

Neutral elements

In order to determine whether a product originates in the Community or in Tunisia it shall not be necessary to establish whether the electrical energy, fuel, plant and equipment as well as machines and tools used to obtain such product, or whether any goods, used in the course of production which do not enter and which were not intended to enter into the final composition of the product, are originating or not.

TITLE III

TERRITORIAL REQUIREMENTS

Article 13

Principle of territoriality

The conditions set out in Title II relative to the acquisition of originating status must be fulfilled without interruption in the Community or in Tunisia without prejudice to the provisions of Articles 4 and 5.

Article 14

Reimportation of goods

If originating products exported from the Community or Tunisia to another country are returned, except insofar as provided for in Article 4 or 5 they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a) the goods returned are the same goods as those exported; and

(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

Article 15

Direct transport

1. The preferential treatment provided for under the Agreement applies only to products or materials which are transported between the territories of the Community and Tunisia or, when the provisions of Articles 4 and 5 are applied, of Algeria or Morocco without entering any other territory. However, goods originating in Tunisia or in the Community and constituting one single consignment which is not split up may be transported through territory other than that of the Community or Tunisia or, when the provisions of Article 3 apply, of Algeria or Morocco with, should the occasion arise, transhipment or temporary warehousing in such territory, provided that the goods have remained under the surveillance of the customs authorities in the country of transit or of warehousing and that they have not undergone operations other than unloading, reloading or any operation designed to preserve them in good condition.

Products originating in Tunisia or in the Community may be transported by pipeline across territory other than that of the Community or that of Tunisia.

2. Evidence that the conditions set out in paragraph 1 have been fulfilled may be supplied to the customs authorities of the importing country by the production of:

(a) a through bill of lading issued in the exporting country covering the passage through the country of transit; or

(b) a certificate issued by the customs authorities of the country of transit:

(i) giving an exact description of the products;

(ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships used; and

(iii) certifying the conditions under which the products remained in the transit country; or

Article 16

Exhibitions

1. Products sent from one of the Contracting Parties for exhibition in a third country and sold after the exhibition for importation in another Contracting Party shall benefit on importation from the provisions of the Agreement on condition that the products meet the requirements of this Protocol entitling them to be recognised as originating in the Community or in Tunisia and provided that it is shown to the satisfaction of the customs authorities that:

(a) an exporter has consigned these product from one of the Contracting Parties to the country in which the exhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed of by that exporter to a person in another Contracting Party;

(c) the products have been consigned during the exhibition or immediately thereafter to the latter Contracting Party in the state in which they were sent for exhibition; and

(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2. A proof of origin must be issued or made out in accordance with the provisions of Title IV and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and the conditions under which they have been exhibited may be required.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products and during which the products remain under customs control.

TITLE IV

PROOF OF ORIGIN

Article 17

Movement certificate EUR.1

Evidence of originating status of products, within the meaning of this Protocol, shall be given by an EUR.1 movement certificate, a specimen of which appears in Annex III to this Protocol.

Article 18

Normal procedure for the issue of an EUR.1 movement certificate

1. An EUR.1 movement certificate shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.

2. For this purpose, the exporter or his authorised representative shall fill out both the EUR.1 movement certificate and the application form, specimens of which appear in Annex III.

These forms shall be completed in one of the languages in which the Agreement is drawn up, in accordance with the provisions of the domestic law of the exporting country. If they are handwritten, they shall be completed in ink inprinted characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

3. The exporter applying for the issue of an EUR.1 movement certificate shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the EUR.1 movement certificate is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4. The EUR.1 movement certificate shall be issued by the customs authorities of a Member State of the European Community if the goods to be exported can be considered as products originating in the Community within the meaning of Article 2(1) of this Protocol. The EUR.1 movement certificate shall be issued by the customs authorities of Tunisia; if the goods to be exported can be considered as products originating in Tunisia within the meaning of Article 2(2) of this Protocol.

5. Where the cumulation provisions of Articles 2 to 5 are applied, the customs authorities of the Member States of the Community or of Tunisia may issue EUR.1 movement certificates under the conditions laid down in this Protocol if the goods to be exported can be considered as originating products within the meaning of this Protocol and provided that the goods covered by the EUR.1 movement certificate are in the Community or in Tunisia.

In these cases EUR.1 movement certificates shall be issued subject to the presentation of the proof of origin previously issued or made out. This proof of origin must be kept for at least three years by the customs authorities of the exporting State.

6. The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check which they consider appropriate.

The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

7. The date of issue of the EUR.1 movement certificate shall be indicated in the part of the certificate reserved for the customs authorities.

8. An EUR.1 movement certificate shall be issued by the customs authorities of the exporting country when the products to which it relates are exported. It shall be made available to the exporter as soon as actual exportation has been effected or ensured.

Article 19

EUR.1 movement certificates issued retrospectively

1. Notwithstanding Article 18(8), an EUR.1 movement certificate may exceptionally be issued after exportation of the products to which it relates if:

(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

(b) it is demonstrated to the satisfaction of the customs authorities that an EUR.1 movement certificate was issued but was not accepted at importation for technical reasons.

2. For the implementation of paragraph 1, the exporter must indicate in this application the place and date of exportation of the products to which the EUR.1 movement certificate relates, and state the reasons for his request.

3. The customs authorities may issue an EUR.1 movement certificate retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.

4. EUR.1 movement certificate issued retrospectively must be endorsed with one of the following phrases:

‘NACHTRÄGLICH AUSGESTELLT’, ‘DELIVRE A POSTERIORI’, ‘RILASCIATO A POSTERIORI’, ‘AFGEGEVEN A POSTERIORI’, ‘ISSUED RETROSPECTIVELY’, ‘UDSTEDT EFTERFØLGENDE’, ‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ’, ‘EXPEDIDO A POSTERIORI’, ‘EMITADO A POSTERIORI’, ‘ANNETTU JÄLKIKÄTEEN’, ‘UTFÄRDAT I EFTERHAND’, ‘[Bild bitte in Originalquelle ansehen]’.

5. The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the EUR.1 movement certificate.

Article 20

Issue of a duplicate EUR.1 movement certificate

1. In the event of theft, loss or destruction of an EUR.1 movement certificate, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

2. The duplicate issued in this way must be endorsed with one of the following words:

‘DUPLIKAT’, ‘DUPLICATA’, ‘DUPLICATO’,‘DUPLICAAT’, ‘DUPLICATE’, ‘ΑΝΤΙΓΡΑΦΟ’, ‘DUPLICADO’, ‘SEGUNDA VIA’, ‘KAKSOISKAPPALE’, ‘[Bild bitte in Originalquelle ansehen]’.

3. The endorsement referred to in paragraph 2, the date of issue and the serial number of the original certificate shall be inserted in the ‘Remarks’ box of the duplicate EUR.1 movement certificate.

4. The duplicate, which must bear the date of issue of the original EUR.1 movement certificate, shall take effect as from that date.

Article 21

Replacement of certificates

1. It shall at any time be possible to replace one or more EUR.1 movement certificates by one or more other certificates provided that this is done by the customs office responsible for controlling the goods.

2. The replacement certificate shall be regarded as a definite EUR.1 movement certificate for the purpose of the application of this Protocol, including the provisions of this Article.

3. The replacement certificate shall be issued on the basis of a written request from the re-exporter, after the authorities concerned have verified the information suplied in the applicant's request. The date and serial number of the original EUR.1 movement certificate shall be given in box 7.

Article 22

Simplified procedure for the issue of certificates

1. By way of derogation from Articles 18, 19 and 20 of this Protocol, a simplified procedure for the issue of EUR.1 movement certificate can be used in accordance with the following provisions.

2. The customs authorities in the exporting State may authorise any exporter, hereinafter referred to as ‘approved exporter’, making frequent shipments for which EUR.1 movement certificates may be issued and who offers, to the satisfaction of the competent authorities, all guarantees necessary to verify the originating status of the products, not to submit at the time of export to the customs office of the exporting State or territory either the goods or the application for an EUR.1 certificate relating to those goods, for the purpose of obtaining an EUR.1 certificate under the conditons laid down in Article 18 of this Protocol.

3. The authorisation referred to in paragraph 2 shall stipulate, at the choice of the competent authorities, that box No 11 ‘Customs endorsement’ of the EUR.1 movement certificate must:

(a) either be endorsed beforehand with the stamp of the competent customs office of the exporting State and the signature, which may be a facsimile, of an official of that office; or

(b) endorsed by the approved exporter with a special stamp which has been approved by the customs authorities of the exporting State and corresponds to the specimen given in Annex V of this Protocol. Such stamp may be pre-printed on the forms.

4. In the cases referred to in paragraph 3(a), one of the following phrases shall be entered in box No 7 ‘Remarks’ of the EUR.1 movement certificate:

‘PROCEDIMIENTO SIMPLIFICADO’, ‘FORENKLET PROCEDURE’, ‘VEREINFACHTES VERFAHREN’, ‘ΠΛΟΥΣΤΕΥΜΕΝΗ ΔΙΑΔΙΚΑΣΙΑ’, ‘SIMPLIFIED PROCEDURE’, ‘PROCEDURE SEMPLIFICATA,’, ‘VEREENVOUDIGDE PROCEDURE’, ‘PROCEDIMENTO SIMPLIFICADO’, ‘YKSINKERTAISTETTU MENETTELY’, ‘FÖRENKLAT FÖRFARANDE’, ‘[Bild bitte in Originalquelle ansehen]’.

5. Box No 11 ‘Customs endorsement’ of the EUR.1 certificate shall be completed if necessary by the approved exporter.

6. The approved exporter shall, if necessary, indicate in box No 13 ‘Request for verification’ of the EUR.1 certificate the name and address of the authority competent to verify such a certificate.

7. Where the simplified procedure is applied, the customs authorities of the exporting State may be prescribe the use of EUR.1 certificates bearing a distinctive sign by which they may be identified.

8. In the authorisation referred to in paragraph 2 the competent authorities shall specify in particular:

(a) the conditions under which the applications for EUR.1 certificates are to be made;

(b) the conditions under which these applications are to be kept for at least three years;

(c) in the cases referred to in paragraph 3(b) the authority competent to carry out the subsequent verification referred to in Article 33 of this Protocol.

9. The customs authorities of the exporting State may declare certain categories of goods ineligible for the special treatment provided for in paragraph 2.

10. The customs authorities shall refuse the authorisation referred to in paragraph 2 to exporters who do not offer all the guarantees which they consider necessary. The competent authorities may withdraw the authorisation at any time. They must do so where the approved exporter no longer satisfies the conditions or no longer offers these guarantees.

11. The approved exporter may be required to inform the competent authorities, in accordance with the rules which they lay down, of the goods to be dispatched by him, so that such authorities may make any verification they think necessary before the departure of the goods.

12. The customs authorities of the exporting State may carry out any check on approved exporters which they consider necessary. Such exporters must allow this to be done.

13. The provisions of this Article shall be without prejudice to the application of the rules of the Community, the Member States and Tunisia concerning customs formalities and the use of customs documents.

Article 23

Information certificate and declaration

1. When Articles 3, 4 and 5 are applied for the issue of an EUR.1 movement certificate the competent customs office in the State requested to issue the certificate for products in the manufacture of which products coming from Algeria, Morocco or the Community are used, shall take into consideration the declaration, of which a specimen is given in Annex VI, given by the exporter in the State from which it came, either on the commercial invoice applicable to these products, or on a supporting document to that invoice.

2. The submission of the information certificate; issued under the conditions set out in paragraph 3 and of which a specimen is given in Annex VII, may however be requested of the exporter by the customs office concerned, either for checking the authenticity and accuracy of information given on the declaration provided for in paragraph 1, or for obtaining additional information.

3. The information certificate concerning the products taken into use shall be issued at the request of the exporter of these products, either in the circumstances envisaged in paragraph 2, or at the initiative of this exporter, by the competent customs office in the State from which these goods were exported. It shall be made out in duplicate. One copy shall be given to the exporter who has requested it, who shall send it either to the exporter of the final products or to the customs office wehre the issue of the EUR.1 movement certificate for these products has been requested. The second copy shall be preserved by the office which has issued it for at least three years.

Article 24

Validity of proof of origin

1. EUR.1 movement certificate shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.

2. EUR.1 movement certificate which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to reasons of

force majeure

or exceptional circumstances.

3. In other cases of belated presentation, the customs authorities of the importing country may accept the EUR.1 movement certificates where the products have been submitted to them before the said final date.

Article 25

Submission of proof of origin

EUR.1 movement certificates shall be submitted to the customs authorities of the importing country in accordance with the procedures aplicable in that country. The said authorities may require a translation of an EUR.1 movement certificate or an invoice declaration. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the goods meet the conditions required for the implementation of the Agreement.

Article 26

Importation by instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of general rule 2(a) of the Harmonised System falling within Chapters 84 and 85 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Article 27

Invoice declarationb

1. Notwithstanding Article 17, the evidence of originating status, within the meaning of this Protocol, may be given by an invoice declaration, the text of which appears in Annex IV to this Protocol, made by the exporter on an invoice, a delivery note or other commercial document (hereafter referred to as ‘invoice declaration’) describing the products concerned in sufficient detail as to permit the identification of consignments containing only originating products and whose value does not exceed ECU 5 110 per consignment.

2. The invoice declaration shall be completed and signed by the exporter or, under the exporter's responsibility, by his authorised representative in accordance with this Protocol.

3. An invoice declaration shall be completed for each consignment.

4. The exporter who applied for the invoice declaration shall submit at the request of the customs authorities of the exporting State all supporting documents concerning the use of this form.

5. Articles 24 and 25 shall apply

mutatis mutandis

to the invoice declaration.

Article 28

Exemptions from formal proof of origin

1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a formal proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration C2/CP3 or on a sheet of paper annexed to that document.

2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.

3. Furthermore, the total value of these products must not exceed ECU 500 in the case of small packages or ECU 1 200 in the case of products forming part of travellers' personal luggage.

Article 29

Preservation of proof of origin and supporting documents

1. The exporter applying for the issue of an EUR.1 movement certificate shall keep for at least three years the documents referred to in Article 18(1) and (3).

2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 27(1).

3. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 27(1).

4. The customs authorities of the exporting country issuing an EUR.1 movement certificate shall keep for at least three years the application form referred to in Article 18(2).

5. The customs authorities of the importing country shall keep for at least three years the EUR.1 movement certificate submitted to them.

Article 30

Discrepancies and formal errors

1. The discovery of slight discrepancies between the statements made in an EUR.1 movement certificate, or in an invoice declaration and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not

ipso facto

render the EUR.1 movement certificate, or the invoice declaration null and void if it is duly established that this document does correspond to the products submitted.

2. Obvious formal errors such as typing errors on an EUR.1 movement certificate, or an invoice declaration should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

Article 31

Amounts expressed in ecus

1. Amounts in the national currency of the exporting country equivalent to the amounts expressed in ecus shall be fixed by the exporting country and communicated to the other Contracting Parties. When the amounts exceed the corresponding amounts fixed by the importing country, the latter shall accept them if the products are invoiced in the currency of the exporting country or in the currency of one of the other countries referred to in Article 4 of this Protocol.

If the goods are invoiced in the currency of another Member State of the Community the importing State shall recognize the amount notified by the country concerned.

2. Up to and including 30 April 2000, the amounts to be used in any giben national currency shall be the equivalent in that national currency of the amounts expressed in ecus as at 1 October 1994.

For each successive period of five years, the amounts expressed in ecus and their equivalents in the natiounal currencies of the States shall be reviewed by the Association Council on the basis of the exchange rates of the ecu on the first working day of October in the year immediately preceding that five-year period.

When carrying out this review, the Association Council shall ensure that there will be no decrease in the amounts to be used in any national currency and shall furthermore consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in ecus.

TITLE V

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 32

Communication of stamps and addresses

The customs authorities of the Member States and of Tunisia shall provide each other, through the Commission of the European Communities, with specimen impressions of stamps used in their customs offices for the issue of EUR.1 certificates and with the addresses of the customs authorities responsible for issuing EUR.1 movement certificates and for verifying those certificates and invoice declarations.

Article 33

Verification of EUR.1 movement certificates, invoice declaration and information certificate

1. Subsequent verification of EUR.1 movement certificates and invoice declarations shall be carried out randomly or whenever the customs authorities of the importing state have reason to doubt the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.

2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the EUR.1 movement certificate, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons of substance or form for an inquiry.

In order to assist with the verification, the customs authorities shall provide all the necessary documents and any information collected which indicate that the information on the EUR.1 certificate or the invoice declaration are incorrect.

3. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check which they consider appropriate.

4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concened while awaiting the results of the verification, they shall offer to release the products to the importer subject to any precautionary measures judged necessary.

5. The customs authorities requesting the verification shall be informed of the results of this verification within a maximum of ten months. These results must indicate clearely whether the documents are authentic and whether the products concerned can be considered as originating products and fulfil the other requirements of htis Protocol.

6. If in cases of reasonable doubt there is no reply within ten months or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

7. The subsequent verification of information certificates provided for by Article 23 shall be carried out in the cases mentioned in paragraph 1 and in accordance with the procedures laid down in paragraphs 2 to 6.

Article 34

Dispute settlement

Where disputes arise in relation to the verification procedures of Article 33 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation Committee.

In all cases the settlement of disputes between the importer and the custeoms authorities of the importing State shall be under the legislation of the said State.

Article 35

Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.

Article 36

Free zones

1. The Member States and Tunisia shall take all necessary steps to ensure that products traded under cover of an EUR.1 movement certificate, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and that they do not undergo handling other than normal operations designed to prevent their deterioration.

2. By means of an exemption to the provisions contained in paragraph 1, when products originating in the Community or in Tunisia and imported into a free zone under cover of an EUR.1 certificate undergo treatment or processing, the authorities concerned must issue a new EUR.1 certificate at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.

TITLE VI

CEUTA AND MELILLA

Article 37

Application of the Protocol

1. The term ‘Community’ used in this Protocol does not cover Ceuta or Melilla. The term ‘products originating in the Community’ does not cover products originating in these zones.

2. This protocol shall apply

mutatis mutandis

to products originating in Ceuta and Melilla, subject to particular conditions set out in Article 38.

Article 38

Special conditions

1. The following provisions shall apply instead of Articles 2 to 4(1) and (2) and references to these articles shall apply

mutatis mutandis

to this ARticle.

2. Providing they have been transported directly in accordance with the provisions of Article 15, the following shall be considered as:

products originating obtained in Ceuta and Melilla;

(a) products wholly obtained in Ceuta and Melilla;

(b) products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:

(i) the said products have undergone sufficient working or processing within the meaning of Article 7 of this Protocol;

or that

(ii) those products are originating in Tunisia or the Community within the meaning of this Protocol, or when the conditions required in Article 4(3) and (4) are fulfilled from Algeria or from Morocco provided that they have been submitted to working or processing which goes beyond the insufficient working or processing referred to in Article 8.

products originating in Tunisia:

(a) products wholly obtained in Tunisia;

(b) products obtained in Tunisia, in the manufacture of which products other than those referred to in (a) are used, provided that:

(i) the said products have undergone sufficient working or processing within the meaning of Article 7 of this Protocol;

or that

(ii) those products are originating in Ceuta and Melilla or the Community within the meaning of this Protocol, or when the conditions required in Article 4(3) and (4) are fulfilled from Algeria or from Morocco provided that they have been submitted to working or processing which goes beyond the insufficient working or processing referred to in Article 8.

3. Ceuta and Melilla shall be considered as a single territory.

4. The exporter or his authorised representative shall enter ‘Tunisia’ and ‘Ceuta and Melilla’ in box 2 of EUR.1 movement certificates. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in box 4 of EUR.1 movement certificates.

5. The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.

TITLE VII

FINAL PROVISIONS

Article 39

Amendments to the Protocol

The Association Council may decide to amend the provisions of this protocol at the request of one of the contracting parties or of the customs cooperation committee.

Article 40

Customs Cooperation Committee

1. A Customs Cooperation Committee shall be set up, charged with carrying out administrative cooperation with a view to the correct and uniform application of this Protocol and with carrying out any other tasks in the customs field which may be entrusted to it.

2. The Committee shall be composed, on the one hand, of experts of the Member States and of officials of the Commission of the European Communities who are responsible for customs questions and, on the other hand, of experts nominated by Tunisia.

Article 41

Annexes

The Annexes to this Protocol shall form an integral part thereof.

Article 42

Implementation of the Protocol

The Community and Tunisia shall each take the steps necessary to implement this Protocol.

Article 43

Arrangements with Algeria and Morocco

The Contracting Parties shall take any measures necessary for the conclusion of arrangements with Morocco and Algeria enabling this Protocol to be applied. The Contracting Parties shall notify other of measures taken to this affect.

Article 44

Goods in transit or storage

The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of the Agreement are either in transit or are in the Community or in Tunisia or, insofar as the provisions of Articles 3, 4 and 5 are applicable, in Algeria or Morocco in temporary storage in bonded warehouses or in free zones, subject to the submission to the customs authorities of the importing State, within four months of that date, of an EUR.1 certificate endorsed retrospectively by the competent authorities of the exporting State together with the documents showing that the goods have been transported directly.

ANNEX I

INTRODUCTORY NOTES

FOREWORD

These notes shall apply, where appropriate, to all manufactured products using non-originating materials, even if they are not subject to specific conditions contained in the list in Annex II but are subject instead to the change of heading rule set out in Article 7(1).

Note 1

1.1.

The first two columns in the list describe the product obtained. The first column gives the heading number, or the 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 columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rule in columns 3 or 4 only applies to the part of that heading or chapter as described in column 2.

1.2.

Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of product in column 2 is therefore given in general terms, the adjacent rule in columns 3 or 4 applies to all products which, under the Harmonised System, are calssified within headings of the chapter or within any of the headings grouped together in column 1.

Note 2

2.1.

In the case of any heading not in the list or any part of a heading that is not in the list, the ‘change of heading’ rule set out in Article 7(1) applies. If a ‘change of heading’ condition applies to any entry in the list, then it is contained in the rule in column 3.

2.2.

The working or processing required by a rule in column 3 has to be carried out only in relation to the non-originating materials used. The restrictions contained in a rule in column 3 likewise apply only to the non-originating materials used.

2.3.

Where a rule states that ‘materials of any heading’ may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression ‘manufacture from materials of any heading, including other materials of heading No...’ means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.

2.4.

If a product made from non-originating materials which has acquired originating status during manufacture by virtue of the change of heading rule or its own list rule is used as a material in the process of manufacture of another product, then the rule applicable to the product in which it is incorporated does not apply to it.

For example:

An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading No 7224.

If this forging has been forged in the country concerned from a non-originating ingot then the forging has already acquired origin by virtue of the rule for heading No ex 7224 in the list. It can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or another. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.

2.5.

Even if the change of heading rule or the other rules contained in the list are satisfied, a product shall not acquire originating status if the processing carried out, taken as a whole, is insufficient within the meaning of Article 6.

Note 3

3.1.

The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer origin. Thus if a rule says that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.

3.2.

When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.

For example:

The rule for fabrics say 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; one can use one or the other or both.

If, however, a restriction applies to one material and other restrictions apply to other materials in the same rule, then the restrictions only apply to the materials actually used.

For example:

The rule for sewing machines specifies that both the thread tension mechanism used and the zigzag mechanism used must originate; these two restrictions only apply if the mechanisms concerned are actually incorporated into the sewing machine.

3.3.

When 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.

For example:

The rule for heading No 1904 which specifically excludes the use of cereals or their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals.

For example:

In the case of an article 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.

See also Note 6.3 in relation to textiles.

3.4.

If in a rule in the list two or more percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. The maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.

Note 4

4.1.

The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres and is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, the term ‘natural fibres’ includes fibres that have been carded, combed or otherwise processed but not spun.

4.2.

The term ‘natural fibres’ includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.

4.3.

The terms ‘textiule 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 Nos 5501 to 5507.

Note 5

5.1.

In the case of the products classified within those headings in the list to which a reference is made to this Note, the conditions set out in column 3 of the list shall not be applied to any basic textile materials used in their manufacture which, taken together, represent 10% or less of the total weight of all the basic textile materials used (but see also Notes 5.3 and 5.4 below).

5.2.

However, this tolerance may only be applied to mixed products which have been made from two or more basic textile materials.

The following are the basic textile materials:

— silk,

— wool,

— coarse animal hair,

— fine animal hair,

— horsehair,

— cotton,

— paper-making materials and paper,

— flax,

— true hemp,

— jute and other textile bast fibres,

— sisal and other textile fibres of the genus

Agave

— coconut, abaca, ramie and other vegetable textile fibres,

— synthetic man-made filaments,

— artificial man-made filaments,

— synthetic man-made staple fibres,

— artificial man-made staple fibres.

For example:

A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10% of the yarn.

For example:

A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used up to a weight of 10% of the fabric.

For example:

Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.

For example:

If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.

For example:

A carpet with tufts made from both artificial yarns and cotton yarns and with a jute backing is a mixed product because three basic textile materials are used. Thus, any non-originating materials that are at a later stage of manufacture than the rule allows may be used, provided their total weight taken together does not exceed 10 % of the weight of the textile materials in the carpet. Thus, both the jute backing and/or the artificial yarns could be imported at that stage of manufacture, provided the weight conditions are met.

5.3.

In the case of fabrics incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped’ this tolerance is 20 % in respect of this yarn.

5.4.

In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two films of plastic film, this tolerance is 30% in respect of this strip.

Note 6

6.1.

In the case of those textile products which are marked in the list by a footnote referring to this note, textile materials with the exception of linings and interlinings which do not satisfy the rule set out in the list in column 3 for the made up products concerned may be used provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.

6.2.

Materials which are not classified within Chapters 50 to 63 may be used freely, whether or not they contain textiles.

For 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 trimmings and accessories must be traken into account when calculating the value of the non-originating materials incorporated.

Note 7

7.1.

For the purposes of heading Nos ex 2707, 2713, 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);

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation;

(i) isomerisation.

7.2.

For the purposes of heading Nos 2710, 2711 and 2712, the ‘specific processes’ are the following:

vacuum distillation;

(b) redistillation by a very thorough fractionation process;

(d) reforming;

(e) extraction by means of selective solvents;

(g) polymerisation;

(h) alkylation;

(ij) isomerisation;

(k) (in respect of heavy oils falling within heading No ex 2710 only) desulphurisation with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1 266-59 T method);

(l) (in respect of products falling within heading No 2710 only) deparaffining by a process other than filtering;

(m) (in respect of heavy oils falling within heading No ex 2710 only) treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250

C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. hydrofinishing or decolorisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;

(n) (in respect of fuel oils falling within heading No ex 2710 only) atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300

C by the ASTM D 86 method;

(o) (in respect of heavy oils other than gas oils and fuel oils falling within heading No ex 2710 only) treatment by means of a high-frequency electrical brush-discharege.

7.3.

For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marketing obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations do not confer origin.

(1) See Additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.

ANNEX II

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS

HS heading No

Description of product

Working or processing carried out on non-originating materials that confers originating status

(1)

(2)

(3) or (4)

0201

Meat of bovine animals, fresh or chilled

Manufacture from materials of any heading except meat of bovine animals, frozen of heading No 0202

0202

Meat of bovine animals, frozen

Manufacture from materials of any heading except meat of bovine animals, fresh or chilled of heading No 0201

0206

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen

Manufacture from materials of any heading except carcases of headings Nos 0201 to 0205

0210

Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal

Manufacture from materials of any heading except meat and offal of heading Nos 0201 to 0206 and 0208 or poultry liver of heading No 0207

0302 to 0305

Fish, other than live fish

Manufacture in which all the materials of Chapter 3 used must be wholly obtained

0402, 0404 to 0406

Dairy products

Manufacture from materials of any heading except milk or cream of heading No 0401 or 0402

0403

Buttermilk, curdled milk and cream, yogurt, 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 or cocoa

Manufacture in which:

—	all the materials of Chapter 4 used must be wholly obtained,

—	any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must be wholly obtained, and

—	the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

0408

Birds' eggs, not in shell and egg yolks, fresh, dried, cooked, by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter

Manufacture from materials of any heading except birds' eggs of heading No 0407

ex 0502

Prepared pigs', hogs' or boars' bristles and hair

Cleaning, disinfecting, sorting and straightening of bristles and hair

ex 0506

Bones and horn-cores unworked

Manufacture in which all the materials of Chapter 2 used must be wholly obtained

ex 0710 to ex 0713

Edible vegetables, frozen or dried, provisionally preserved except for heading Nos ex 0710 and ex 0711 for which the rules are set out below

Manufacture in which all the vegetable materials used must be wholly obtained

ex 0710

Sweet corn (uncooked or cooked by steaming or boiling in water), frozen

Manufacture from fresh or chilled sweet corn

ex 0711

Sweet corn, provisionally preserved

Manufacture from fresh or chilled sweet corn

0811

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter:

— containing added sugar

Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product

— other

Manufacture in which all the fruit or nuts used must be wholly obtained

0812

Fruit and nuts 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

Manufacture in which all the fruit or nuts used must be wholly obtained

0813

Fruit, dried, other than that of heading Nos 0801 to 0806; mixtures of nuts or dried fruits of this chapter

Manufacture in which all the fruit or nuts used must be wholly obtained

0814

Peel of citrus fruit or melons (including water-melons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions

Manufacture in which all the fruit or nuts used must be wholly obtained

ex Chap. 11

Products of the milling industry; malt, starches; inulin; wheat gluten, except for heading No ex 1106 for whieh the rule is set out below

Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be wholly obtained

ex 1106

Flour and meal of the dried, shelled leguminous vegetables of heading No 0713

Drying and milling of leguminous vegetables of heading No 0708

1301

Lac; natural gums, resins, gum-resins and balsams

Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex-works price of the product

1501

Lard; other pig fat and poultry fat, rendered, whether or not presented or solvent-extracted:

— Fats from bones or waste

Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506

— Other

Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207

1502

Fats of bovine animals; sheep or goats, raw or rendered, whether or not pressed or solvent-extracted:

— Fats from bones or waste

Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506

— Other

Manufacture in which all the animal materials of Chapter 2 used must be wholly obtained

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:

— Solid fractions of fish oils and fats and oils of marine mammals

Manufacture from materials of any heading including other materials of heading No 1504

— Other

Manufacture in which all the animal materials of Chapters 2 and 3 used must be wholly obtained

ex 1505

Refined lanolin

Manufacture from crude wool crease of heading No 1505

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:

— Solid fractions

Manufacture from materials of any heading including other materials of heading No 1506

— Other

Manufacture in which all the animal materials of Chapter 2 used must be wholly obtained

ex 1507 to 1515

Fixed vegetable oils and their fractions, whether or not refined, but not chemically modified:

— Solid fractions, except for that of Jojoba oil

Manufacture from other materials of heading Nos 1507 to 1515

— Other, except for:

—	Lung oil; myrtle wax and Japan wax

—	Those for technical or industrial uses other than the manufacture of foodstuffs for human consumption

Manufacture in which all the vegetable materials used must be wholly obtained

ex 1516

Animal or vegetable fats and oils and their fractions, re-esterified, whether or not refined but not further prepared

Manufacture in which all the animal and vegetable materials used must be wholly obtained

ex 1517

Edible liquid mixtures of vegetable oils of heading Nos 1507 to 1515

Manufacture in which all the vegetable materials used must be wholly obtained

ex 1519

Industrial fatty alcohols having the character of artificial waxes

Manufacture from materials of any heading including fatty acids of heading No 1519

1601

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

Manufacture from animals of Chapter 1

1602

Other prepared or preserved meat, meat offal or blood

Manufacture from animals of Chapter 1

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

Manufacture from animals of Chapter 1. However, all fish, crustaceans, molluscs or other aquatic invertebrates used must be wholly obtained

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

Manufacture in which all the fish or fish eggs used must be wholly obtained

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

Manufacture in which all the crustaceans, molluscs or other aquatic invertebrates used must be wholly obtained

ex 1701

Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured

Manufacture in which the value of any 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

Manufacture from materials of any heading including other materials of heading No 1702

— Other sugars in solid form, flavoured or coloured

Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

— Other

Manufacture in which all the materials used must already be originating

ex 1703

Molasses resulting from the extraction of refining of sugar, flavoured or coloured

Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

1704

Sugar confectionery (including white chocolate), not containing cocoas

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any other materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1806

Chocolate and other food preparations containing cocoa

1901

Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50%, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10%, not elsewhere specified or included:

— Malt extract

Manufacture from cereals of Chapter 10

— Other

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

Manufacture in which all the cereals (except durum wheat), meat, meat offal, fish, crustaceans or molluscs used must be wholly obtained

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

Manufacture from materials of any heading except potato starch of heading No 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, pre-cooked or otherwise prepared:

— Not containing cocoa

Manufacture in which:

—	all the cereals and flour (except maize of the species Zea indurata and durum wheat and their derivatives) used must be wholly obtained and

—	the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

— Containing cocoa

Manufacture from materials not classified in heading No 1806, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1905

Bread, pastry, 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

2001

Vegetables, fruit nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

Manufacture in which all the tomatoes used must be wholly obtained

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

Manufacture in which all the vegetables used must be wholly obtained

2004 and 2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen or not frozen

Manufacture in which all the vegetables used must be wholly obtained

2006

Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

2007

Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter

Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

2008

Fruit, nuts and other edible parts of plants otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:

— Fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen

Manufacture in which all the fruit and nuts used must be wholly obtained

— Nuts, not containing added sugar or spirits

Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60% of the ex-works price of the product

— Others

ex 2009

Fruit juices (including grape must), unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

ex 2101

Roasted chicory and extracts, essences and concentrates thereof

Manufacture in which all the chicory used must be wholly obtained

ex 2103

Sauces and preparations therefor; mixed condiments and mixed seasonings:

Manufacture in which all the materials used are classified in a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used

— Prepared mustard

Manufacture from mustard flour or meal

ex 2104

— Soups and broths and preparations therefor:

Manufacture from materials of any heading, except prepared or preserved vegetables of heading Nos 2002 to 2005

— Homogenised composite food preparations

The rule for the heading in which the product would be classified in bulk shall apply

ex 2106

Sugar syrups, flavoured or coloured

Manufacture in which the value of any materials of Chapter 17 used must not exceed 30 % of the ex-works price of the product

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

Manufacture in which all the water used must be wholly obtained

2202

Waters, including mineral waters and aerated waters, containing added sguar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009

Manufacture in which all the materials used are classified in a heading other than that of the product, provided the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product and any fruit juice used (except for pineapple, lime and grapefruit juices) must be wholly obtained

ex 2204

Wine of fresh grapes, including fortified wines, and grape must with the addition of alcohol

Manufacture from other grape must

2205, ex 2207, ex 2208 and ex 2209

The following, containing grape materials:

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances; ethyl alcohol and other spirits, denatured or not; spirits, liqueurs and other spirituous beverages; compound alcoholic preparations of a kind used for the manufacture of beverages; vinegar

Manufacture from materials of any heading, except grapes or any material derived from grapes

ex 2208

Whiskies of an alcoholic strength by volume of less than 50 % vol

Manufacture in which the value of any cereal based spirits used does not exceed 15 % of the ex-works price of the product

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 must be 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 must be wholly obtained

2309

Preparations of a kind used in animal feeding

Manufacture in which all the cereals, sugar or molasses, must or milk used must be wholly obtained

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must be wholly obtained

ex 2403

Smoking tobacco

Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must be wholly obtained

ex Chap. 25

Salt; sulphur; earths and stone; plastering materials; lime and cement; except for heading Nos ex 2504, ex 2515, ex 2516, ex 2518, ex 2519, ex 2520, ex 2524, ex 2525 and ex 2530 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

ex 2504

Natural crystalline graphite, which enriched carbon content, purified and ground

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 and 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 in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used

ex 2520

Plasters specially prepared for dentistry

Manufacture in which all 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

ex 2530

Earth colours, calcined or powdered

Calcination or brinding of earth colours

Chap. 26

Ores, slag and ash

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chap. 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for heading Nos ex 2707 and 2709 to 2715 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

ex 2707

Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 oC (including mixtures of petroleum spirit and benzole), for use as power or heating fuels

Operations of refining and/or one or more specific process(es)(1)

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50% of the ex-works price of the product

ex 2709

Crude oils obtained from bituminous minerals

Destructive distillation of bituminous materials

2710 to 2712

Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations

Petroleum gases and other gaseous hydrocarbons

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)(1)

2713 to 2715

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch

Operations of refining and/or one or more specific process(es)(1)

ex Chap. 28

Inorganic chemicals; organic or inorganic compounds or precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for heading Nos ex 2805, ex 2811, ex 2833 and ex 2840 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

ex 2805

‘Mischmetall’

Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 20 % of the ex-works price of the product

ex 2811

Sulphur trioxide

Manufacture from sulphur dioxide

ex 2833

Aluminium sulphate

Manufacture in which all the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 2840

Sodium perborate

Manufacture from disodium tetraborate pentahydrate

ex Chap. 29

Organic chemicals; except for heading Nos ex 2901, ex 2902, ex 2905, 2915, 2932, 2933 and 2934, for which the rules are set out below:

ex 2901

Acyclic hydrocarbons for use as power or heating fuels

Operations of refining and/or one or more specific process(es)(2)

ex 2902

Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels

Operations of refining and/or one or more specific process(es)(2)

Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 50 % of the ex-works price of the product

ex 2905

Metal alcoholates of alcohols of this heading and of ethanol or glycerol

Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product

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 heading Nos 2915 and 2916 used may not exceed 20 % of the ex-works price of the product

2932

Heterocyclic compounds with oxygen heteroatom(s) only:

— Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product

— Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives

Manufacture from materials or any heading

— Other

2933

Heterocyclic compounds with nitrogen hetero-atom(s) only: nucleic acids and their salts

Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2932 and 2933 used may not exceed 20% of the ex-works price of the product

2934

Other heterocyclic compounds

Manufacture from materials of any heading. However, the value of all the materials of heading Nos 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product

ex Chap. 30

Pharmaceutical products; except for heading Nos 3002, 3003 and 3004, for which the rules are set out below:

3002

Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:

— Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale

Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product

— Other:

— human blood

— animal blood prepared for therapeutic or prophylactic uses

— blood fractions other than antisera, haemoglobin and serum globulin

— haemoglobin, blood globulin and serum globulin

— other

3303 and 3004

Medicaments (excluding goods of heading No 2003, 3005 and 3006)

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product, and

—	the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chap. 31

Fertilisers; except for heading No ex 3105 for which the rule is set out below:

ex 3105

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; 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 in which:

—	all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product, and

—	the value of all the materials used does not exceed 50% of the ex-works price of the product

ex Chap. 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:

ex 3201

Tannins and their salts, esters, ethers, and other derivatives

Manufacture from tanning extracts of vegetable origin

3205

Colour lakes; preparations as specified in Note 3 to this Chapter based on coluor lakes(3)

Manufacture from materials of any heading, except heading Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided their value does not exceed 20 % of the ex-works price of the product

ex Chap. 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for heading No 3301, for which the rule is set out below:

3301

Essential oils (terpeneless or not), including concretes and absolutes; resinoids; 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 may be used, provided their value does not exceed 20 % of the ex-works price of the product

ex Chap. 34

Soap, organic sulface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental prepartions with a basis of plaster; except for heading Nos ex 3403 and 3404, for which the rules are set out below:

ex 3403

Lubricating prepartions containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight

Operations of refining and/or one or more specific process(es)(5)

3404

Artificial waxes and prepared waxes:

— 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:

—	hydrogenated oils having the character of waxes of heading No 1516

—	fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 1519

—	materials of heading No 3404

However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product

ex Chap. 35

Albuminoidal substances; modified starches; glues; enzymes; except for heading Nos 3505 and ex 3507 for which the rules are set out below:

3505

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:

— Starch ethers and esters

Manufacture from materials of any heading, including other materials of heading No 3505

— Other

Manufacture from materials of any heading, except those of heading No 1108

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

Chap. 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

ex Chap. 37

Photographic or cinematographic goods; except for heading Nos 3701, 3702 and 3704 for which the rules are set out below:

3701

Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:

— Instant print film for colour photography, in packs

Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702. However, materials from heading No 3702 may be used provided their value does not exceed 30 % of the ex-works price of the product

— Other

Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading Nos 3701 and 3702 may be used provided their value taken together, does not exceed 20 % of the ex-works price of the product

3702

Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed

Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702

3704

Photographic plates, film paper, paperboard and textiles, exposed but not developed

Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704

ex Chap. 38

Miscellaneous chemical products; except for heading Nos 3801, ex 3801, ex 3803, ex 3805, ex 3806, ex 3807, 3808 to 3814, 3818 to 3820, 3822 and 3823 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product

ex 3801

Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes or other semi-manufactures:

— Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes

Manufacture in which the value of al the materials used does not exceed 50 % of the ex-works price of the product

— Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils

Manufacture in which the value of all materials of heading No 3403 used does not exceed 20 % of the ex-works price of the product

— Other

ex 3803

Refined tall oil

Refining of crude tall oil

ex 3805

Spirits of sulphate turpentine, purified

Purification by distillation or refining of raw spirits of sulphate turpentine

ex 3806

Ester gums

Manufacture from resin acids

ex 3807

Wood pitch (wood tar pitch)

Distillation of wood tar

3808

Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms of packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)

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

Manufacture in which the value of all the materials of heading No 3811 used does not exceed 50% of the ex-works price of the product

— Other

Manufacture in which all the materials used does not exceed 50 % of the ex-works price of the product

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 vanish 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

Composite diagnostic or laboratory reagents, other than those of heading No 3002 or 3006

Manufacture in which the value of all the materials used does not exceed 50 of the ex-works price of the product

3823

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemnical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, nokt elsewhere specified or included:

— The following of this heading:

—	Prepared binders for foundry moulds or cores based on natural resinous products

—	Naphthenic acids, their water insoluble salts and their esters

—	Sorbitol other than that of heading No 2905

—	Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts

—	Ion exchangers

—	Getters for vacuum tubes

—	Alkaline iron oxide for the purification of gas

—	Ammoniacal gas liquors and spent oxide produced in coal gas purification

—	Sulfonaphthenic acids, their water insoluble salts and their esters

—	Fusel oil and Dippel's oil

—	Mixtures of salts having different anions

—	Copying pastes with a basis of gelatin, whether or not on a paper or textile backing

Manufacture in which all the materials used are classified within a headiung other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product

— Other

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex 3901 to 3915

Plastics in primary forms, waste, parings and scrap, of plastic; except for heading No ex 3907 for which the rule is set out below:

— Addition homopolymerisation products

Manufacture in which:

—	the value of all the materials used does not exceed 50% of the ex-works price of the product, and

—	the value of any materials of Chapter 39 used does not exceed 20% of the ex-works price of the product(6)

— Other

Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product(6)

ex 3907

Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)

ex 3916 to 3921

Semi-manufactures and articles of plastics; except for heading Nos ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:

— Flat products, further worked than only surface-worked or cut into forms other than rectangular or square; other products, further worked than only surface-worked

Manufacture in which the value of any materials of Chapter 39 used does not exceed 50% of the ex-works price of the product

— Other:

— Addition homopolymerisation products

Manufacture in which:

—	the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

—	the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product(7)

— Other

Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product, and

—	the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product(7)

ex 3916 and ex 3917

Profile shapes and tubes

Manufacture in which:

—	the value of all the materials used does not exceed 50 % of the ex-works price of the product, and

—	the value of any materials classified within the same heading as the product does not exceed 20 % of the ex-works price of the product

ex 3920

Ionomer sheet or film

Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium

ex 3921

Foils of plastic, metallised

Manufacture from highly transparent polyester foils with a thickness of less than 23 micron(8)

3922 to 3826

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 Chap. 40

Rubber and articles thereof; except for heading Nos ex 4001, 4005, 4012 and ex 4017 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

ex 4001

Laminated slabs or crepe rubber for shoes

Lamination of sheets of natural rubber

4105

Compound 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, interchangeable tyre treads and tyre flaps, of rubber:

— Retreaded pneumatic, solid or cushion tyres, of rubber

Retreading of used tyres

— Other

Manufacture from materials of any heading, except those of heading Nos 4011 or 4012

ex 4017

Articles of hard rubber

Manufacture from hard rubber

ex Chap. 41

Raw hides and skins (other than furskins) and leather; except for heading Nos ex 4102, 4104 to 4107 and 4109 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than 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 4107

Leather, without hair or wool, other than leather of heading Nos 4108 or 4109

Retanning of pre-tanned leather

Manufacture in which all the materials used are classified within a heading other than that of the of the ex-works price of the product

4109

Patent leather and patent laminated leather; metallised leather

Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product

Chap. 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chap. 43

Furskins and artificial fur; manufactures thereof; except for heading Nos ex 4302 and 4303 for which the rules are set out below

Manufacture in which all the materials used are classified within a heading other than that of the product

ex 4302

Tanned or dressed furskins, assembled:

— Plates, crosses and similar forms

Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins

— Other

Manufacture from non-assembled, tanned or dressed furskins

4303

Articles of apparel, clothing accessories and other articles of furskin

Manufacture from non-assembled tanned or dressed furskins of heading No 4302

ex Chap. 44

Wood and articles of wood; wood charcoal; except for heading Nos ex 4403, ex 4407, ex 4408, 4409, ex 4410 to ex 4413, ex 4415, ex 4416, 4418 and ex 4421 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than taht of the product

ex 4403

Wood roughly squared

Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down

ex 4407

Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 65 mm, planed, sanded or finger-jointed

Planing, sanding or finger-jointing

ex 4408

Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed

Splicing, planing, sanding or finger-jointing

4409

Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, V-joined, beaded, moulded, rounded or the like) along any of its edges or faces, whether or not planed, sanded or finger-jointed:

— Sanded or finger-jointed

Sanding or finger-jointing

— Beadings and mouldings

Beading or moulding

— Other

Manufacture in which all the materials used are classified within a heading other than of the product

ex 4410 to ex 4413

Beadings and mouldings, including moulded skirting and other moulded boards

Beading or moulding

ex 4415

Packing cases, boxes, crates, drums and similar packings, of wood

Manufacture from boards not cut to size

ex 4416

Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood

Manufacture from riven staves, not further worked than sawn on the two principal surfaces

4418

Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes:

— Builders' joinery and carpentry of wood

Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used

— Beadings and mouldings

Beading or moulding

— Other

Manufacture in which all the materials used are classified within a heading other than that of the product

ex 4421

Match splints; wooden pegs or pins for footwear

Manufacture from wood of any heading except drawn wood of heading No 4409

ex Chap. 45

Cork and articles of cork; except for heading No 4503 for which the rule is set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

4503

Articles of natural cork

Manufacture from cork of heading No 4501

Chap. 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

Manufacture in which all the materials used are classified within a heading other than that of the product

Chap. 47

Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chap. 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for heading Nos ex 4811, 4816, 4817, ex 4818, ex 4819, ex 4820 and ex 4823 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

ex 4811

Paper and paperboard, ruled, lined or squared only

Manufacture from paper-making materials of Chapter 47

4816

Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes

Manufacture from paper-making materials 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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 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

ex Chap. 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for heading Nos 4909 and 4910 for which the rules are set out below

Manufacture in which all the materials used are classified within a heading other than that of the product

4909

Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings

Manufacture from materials not classified within heading Nos 4909 to 4911

4910

Calendars of any kind, printed, including calendar blocks:

— Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used, does not exceed 50 % of the ex-works price of the product

— Other

Manufacture from materials not classified in heading Nos 4909 or 4911

ex Chap. 50

Silk; except for heading Nos ex 5003, 5004 to ex 5006 and 5007 for which the rules are set out below

Manufacture in which all the materials used are classified within a heading other than that of the product

ex 5003

Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed

Carding or combing of silk waste

5004 to ex 5006

Silk yarn and yarn spun from silk waste

Manufacture from(9):

—	raw silk or silk waste carded or combed or otherwise prepared for spinning,

—	other natural fibres not carded or combed or otherwise prepared for spinning,

—	chemical materials or textile pulp, or

—	paper-making materials

5007

Woven fabrics of silk or of silk waste:

— incorporating rubber thread

Manufacture from single yarn(9)

— Other

Manufacture from(10):

—	coir yarn,

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise prepared for spinning,

—	chemical materials or textile pulp, or

—

paper

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

ex Chap. 51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for heading Nos 5106 to 5110 and 5111 to 5113 for which the rules are set out below:

5106 to 5110

Yarn of wool, of fine or coarse animal hair or of horsehair

Manufacture from(10):

—	raw silk or silk waste carded or combed or otherwise prepared for spinning,

—	natural fibres not carded or combed or otherwise prepared for spinning,

—	chemical materials or textile pulp, or

—	paper-making materials

5111 to 5113

Woven fabrics of wool, of fine or coarse animal hair or of horsehair

— incorporating rubber thread

Manufacture from single yarn(10)

— Other

Manufacture from(10):

—	coir yarn,

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise prepared for spinning,

—	chemical materials or textile pulp, or

—

paper

Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink. resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product

ex Chap. 52

Cotton; except for heading Nos 5204 to 5207 and 5208 to 5212 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

5204 to 5207

Yarn and thread of cotton

Manufacture from(11):

—	raw silk or silk waste carded or combed or otherwise prepared for spinning,

—	natural fibres not carded or combed or otherwise prepared for spinning,

—	chemical materials or textile pulp, or

—	paper-making materials

5208 to 5212

Woven fabrics of cotton:

— incorporating rubber thread

Manufacture from single yarn(11)

— Other

Manufacture from(11):

—	coir yarn,

—	natural fibres,

—	non-made staple fibres not carded or combed or otherwise prepared for spinning,

—	chemical materials or textile pulp, or

—

paper

ex Chap. 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for heading Nos 5306 to 5308 and 5309 to 5311 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

5306 to 5308

Yarn of other vegetable textile fibres; paper yarn

Manufacture from(12):

—	raw silk or silk waste carded or combed or otherwise prepared for spinning,

—	natural fibres not carded or combed or otherwise prepared for spinning,

—	chemical materials or textile pulp, or

—	paper-making materials

5309 to 5311

Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:

— incorporating rubber thread

Manufacture from single yarn(12)

— Other

Manufacture from(12):

—	coir yarn,

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise prepared for spinning,

—	chemical materials or textile pulp, or

—

paper

5401 to 5406

Yarn, monofilament and thread of man-made filaments

Manufacture from(12):

—	raw silk or silk waste carded or combed or otherwise prepared for spinning,

—	natural fibres not carded or combed or otherwise prepared for spinning,

—	chemical materials or textile pulp, or

—	paper-making materials

5407 to 5408

Woven fabrics of man-made filament yarn

— incorporating rubber thread

Manufacture from single yarn(13)

— Other

Manufacture from(13):

—	coir yarn,

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise prepared for spinning,

—	chemical materials or textile pulp, or

—

paper

5501 to 5507

Man-made staple fibres

Manufacture from chemical materials or textile pulp

5508 to 5511

Yarn and sewing thread

Manufacture from(13):

—	raw silk or silk waste carded or combed or otherwise prepared for spinning,

—	natural fibres not carded or combed or otherwise prepared for spinning,

—	chemical materials or textile pulp, or

—	paper-making materials

5512 to 5516

Woven fabrics of man-made staple fibres:

— incorporating rubber thread

Manufacture from single yarn(14)

— Other

Manufacture from(14):

—	coir yarn,

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise prepared for spinning,

—	chemical materials or textile pulp, or

—

paper

ex Chap. 56

Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for heading Nos 5602, 5604, 5605 and 5606, for which the rules are set out below:

Manufacture from(14):

—	coir yarn,

—	natural fibres,

—	chemical materials or textile pulp, or

—	paper making materials

5602

Felt, whether or not impregnated, coated, covered or laminated:

— Needleloom felt

Manufacture from(14):

—	natural fibres,

—	chemical materials or textile pulp

However:

—	polypropylene filament of heading No 5402,

—	polypropylene fibres of heading No 5503 or 5506 or

—	polypropylene filament tow of heading No 5501,

of which the denominatiuon in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40 % of the ex-works price of the product

— Other

Manufacture from(15):

—	natural fibres,

—	man-made saple fibres made from casein, or

—	chemical materials or textile pulp

5604

Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 of 5405, impregnated, coated, covedred or sheathed with rubber or plastics:

— Rubber thread and cord, textile covered

Manufacture from rubber thread or cord, not textile covered

— Other

Manufacture from(15):

—	natural fibres not carded or combed or otherwise processed for spinning,

—	chemical materials or textile pulp, or

—	paper-making materials

5605

Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal

Manufacture from(15):

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise processed for spinning,

—	chemical materials of textile pulp, or

—	paper-making materials

5606

Gimped yarn, and strip and the like of heading No 5404 or 5405, gimped, other than those of heading No 5605 and gimped horsehair yarn; chenille yarn; loop wale-yarn

Manufacture from(15):

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise processed for spinning,

—	chemical materials of textile pulp, or

—	paper-making materials

Chap. 57

Carpets and other textile floor coverings:

— Of needleloom felt

Manufacture from(16):

—	natural fibres, or

—	chemical materials or textile pulp

However:

—	polypropylene filament of heading No 5402,

—	polypropylene fibres of heading No 5503 or 5506 or

—	polypropylene filament tow of heading No 5501,

of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their values does not exceed 40 % of the ex-works price of the product

— Of other felt

Manufacture from(16):

—	natural fibres not carded or combed or otherwise processed for spinning, or

—	chemical materials or textile pulp

— Other textile coverings

Manufacture from(16):

—	coir yarn,

—	synthetic or artificial filament yarn,

—	natural fibres, or

—	man-made staple fibres not carded or combed or otherwise processed for spinning

ex Chap. 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for heading Nos 5805 and 5810 for which the rules are set out below:

— Combined with rubber thread

Manufacture from single yarn 0I1)

— Other

Manufacture from(16):

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise processed for spinning, or

—	chemical materials or textile pulp,

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 in which all the materials used are classified within a heading other than that of the product

5810

Embroidery in the piece, in strips or in motivs

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 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 stiffed textile fabrics of a kind used for hat foundations

Manufacture from yarn

5902

Tyre cord fabric of high tenacaity yarn of nylon or other polyamides, polyesters or viscose rayon:

— containing not more than 90 % by weight of textile materials

Manufacture from yarn

— Other

Manufacture from chemical materials or textile pulp

5903

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902

Manufacture from yarn

5904

Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape

Manufacture from yarn(17)

5905

Textile wall coverings:

— Impregnated, coated, covered or laminated with rubber, plastics or other materials

Manufacture from yarn:

— Other

Manufacture from(17):

—	coir yarn,

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise processed for spinning, or

—	chemical materials or textile pulp

5906

Rubberised textile fabrics, other than those of heading No 5902:

— Knitted or crocheted fabrics

Manufacture from(17):

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise processed for spinning, or

—	chemical materials or textile pulp

— Other fabrics made of synthetic filament yarn, containing more than 90o% by weight of textile materials

Manufacture from chemical materials

— Other

Manufacture from yarn

5907

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like

Manufacture from yarn

5908

Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:

— Incandescent gas mantles, impregnated

Manufacture from tubular knitted gas mantle fabric

— Other

Manufacture in which all the materials used are classified within a heading other than that of the product

5909 to 5911

Textile articles of a kind suitable for industrial use:

— Polishing discs or rings other than of felt of heading No 5911

Manufacture from yarn or waste fabrics or rags of heading No 6310

— Other

Manufacture from(18):

—	coir yarn,

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise processed for spinning, or

—	chemical materials or textile pulp

Chap. 60

Knitted or crocheted fabrics

Manufacture from(18):

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise processed for spinning, or

—	chemical materials or textile pulp

Chap. 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

Manufacture from yarn(19):

— Other

Manufacture from(18):

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise processed for spinning, or

—	chemical materials or textile pulp

ex Chap. 62

Articles of apparel and clothing accessories, not knitted or crocheted; except for heading Nos ex 6202, ex 6204, ex 6206, ex 6209, ex 6210, 6213, 6214, ex 6216 and 6217 for which the rules are set out below:

Manufacture from yarn(20) (21):

ex 6202, ex 6204, ex 6206 and ex 6209

Women's, girls' and babies' clothing and clothing accessories for babies, embroidered

Manufacture from yarn(21):

Manufacture from unembroidered fabric porovided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product(21)

ex 6210 and ex 6216

Fire-resistant equipment of fabric covered with foil of aluminized polyester

Manufacture from yarn(21)

Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product(21)

6213 and 6214

Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:

— Embroidered

Manufacture from unbleached single yarn(21) (20)

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product(21)

— Other

Manufacture from unbleached single yarn(21) (20)

6217

Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212:

— Embroidered

Manufacture from yarn(21)

Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product(21)

— Fire resistant equipment of fabric covered with foil of aluminised polyester

Manufacture from yarn(22)

Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product(22)

— Interlinings for collars and cuffs, cut out

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40% of the ex-works price of the product

— Other

Manufacture from yarn(22)

ex Chap. 63

Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for heading Nos 6301 to 6304, 6305, 6306, ex 6307 and 6308 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

6301 to 6304

Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:

— Of felt, of non-wovens

Manufacture from:(23)

—	natural fibres, or

—	chemical materials or textile pulp

— Other:

— — Embroidered

Manufacture from unbleached single yarn(22) (23)

Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value fo the unembroidered fabric used does not exceed 40% of the ex-works price of the product

— — Other

Manufacture from unbleached single yarn(22) (23)

6305

Sacks and bags, of a kind used for the packing of goods

Manufacture from(24):

—	natural fibres,

—	man-made staple fibres not carded or combed or otherwise processed for spinning, or

—	chemical materials or textile pulp

6306

Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:

— Of non-wovens

Manufacture from(24):

—	natural fibres, or chemical materials or textile pulp

— Other

Manufacture from unbleached single yarn(24)

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 their total value does not exceed 15 % of the ex-works price of the set

6401 to 6405

Footwear

Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406

6406

Parts of footwear; removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chap. 65

Headgear and parts thereof, except for heading Nos 6503 and 6505 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

6503

Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 6501, whether or not lined or trimmed

Manufacture from yarn or textile fibres(25)

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(25)

ex Chap. 66

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; except for heading No 6601 for which the rule is set out below:

Manufacture in which all the materials used are classified within a heading other than 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

Chap. 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chap. 68

Articles of stone, plaster, cement, asbestos, mica or similar materials; except for heading Nos ex 6803, ex 6812 and ex 6814 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than 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)

Chap. 69

Ceramic products

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chap. 70

Glass and glassware; except for heading Nos 7006, 7007, 7008, 7009, 7010, 7013 and ex 7019 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

7006

Glass of heading Nos 7003, 7004 or 7005, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials

Manufacture from materials of heading No 7001

7007

Safety glass, consisting of toughened (tempered) or laminated glass

Manufacture from materials of heading No 7001

7008

Multiple-walled insulating units of glass

Manufacture from materials of heading No 7001

7009

Glass mirrors, whether or not framed, including rear-view mirrors

Manufacture from materials of heading No 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 in which all the materials used are classified within a heading other than that of the product

Cutting of glassware, provided the value of the uncut glassware 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 No 7010 or 7018)

Manufacture in which all the materials used are classified within a heading other than that of the product,

Cutting of glassware, provided the value of the uncut glassware does not exceed 50% of the ex-works price of the product

Hand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50% of the ex-works price of the product

ex 7019

Articles (other than yarn) of glass fibres

Manufacture from:

—	uncoloured slivers, rovings, yarn or chopped strands, or

—	glass wool

ex Chap. 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 heading Nos ex 7102, ex 7103, ex 7104, 7106, ex 7107, 7108, ex 7109, 7110, ex 7111, 7116 ad 7117 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that 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

Manufacture from materials not classified within heading No 7106, 7108 or 7110

Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110

Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals

— Semi-manufactured or in powder form

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 in which all the materials used are classified within a heading other than that of the product

Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chap. 72

Iron and steel; except for heading Nos 7207, 7208 to 7216, 7217, ex 7218, 7219 to 7222, 7223, ex 7224, 7225 to 7227, 7228 and 7229 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

7207

Semi-finished products of iron or non-alloy steel

Manufacture from materials of heading No 7201, 7202, 7203, 7204 or 7205

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 No 7206

7217

Wire of iron or non-alloy steel

Manufacture from semi-finished materials of heading No 7207

ex 7218, 7219 to 7222

Semi-finished products, flat rolled products, bars and rods, angles, shapes and sections of stainless steel

Manufacture from ingots or other primary forms of heading No 7218

7223

Wire of stainless steel

Manufacture from semi-finished materials of heading No 7218

ex 7224, 7225 to 7227

Semi-finished products, flat rolled products, in irregularly wound coils, of other alloy steel

Manufacture from ingots or other primary forms of heading No 7224

7228

Bars and rods of other alloy steel; 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 No 7206, 7218 or 7224

7229

Wire of other alloy steel

Manufacture from semi-finished materials of heading No 7224

ex Chap. 73

Articles of iron or steel; except for heading Nos ex 7301, 7302, 7304, 7305, 7306, ex 7307, 7308 and ex 7315 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

ex 7301

Sheet piling

Manufacture from materials of heading No 7206

7302

Railway or tramway track construction materials of iron or steel, the following: rails, checkrails and rackrails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fishplates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails

Manufacture from materials of heading No 7206

7304 7305 and 7306

Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel

Manufacture from materials of heading No 7206, 7207, 7218 or 7224

ex 7307

Tube or pipe fittings of stainless steel (ISO No X5 CrNiMo 1712), consisting of several parts

Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks the value of which does not exceed 35 % of the ex-works price of the product

7308

Structures (excluding prefabricated buildings of heading No 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 in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used

ex 7315

Skid chains

Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50% of the ex-works price of the product

ex Chap. 74

Copper and articles thereof; except for heading Nos 7401, 7402, 7403, 7404 and 7405 for which the rules are set out below:

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 50 % of the ex-works price of the product

7401

Copper mattes; cement copper (precipitated copper)

Manufacture in which all the materials used are classified within a heading other than that of the product

7402

Unrefined copper; copper anodes for electrolytic refining

Manufacture in which all the materials used are classified within a heading other than that of the product

7403

Refined copper and copper alloys, unwrought:

— Refined copper

Manufacture in which all the materials used are classified within a heading other than that of the product

— Copper alloys and refined copper containing other elements

Manufacture from refined copper, unwrought, or waste and scrap

7404

Copper waste and scrap

Manufacture in which all the materials used are classified within a heading other than that of the product

7405

Master alloys of copper

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chap. 75

Nickel and articles thereof; except for heading Nos 7501 to 7503 for which the rules are set out below:

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 50 % of the ex-works price of the product

7501 to 7503

Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chap. 76

Aluminium and articles thereof; except for heading Nos 7601, 7602 and ex 7616 for which the rules are set out below:

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 50% of the ex-works price of the product

7601

Unwrought aluminium

Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium

7602

Aluminium waste or scrap

Manufacture in which all the materials used are classified within a heading other than 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 in which:

—	all the materials used are classified within a heading other than 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

—	the value of all the materials used does not exceed 50 % of the ex-works price of the product

ex Chap. 78

Lead and articles thereof; except for heading Nos 7801 and 7802 the rules for which are set out below:

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 50 % of the ex-works price of the product

7801

Unwrought lead:

— Refined lead

Manufacture from ‘bullion’ or ‘work’ lead

— Other

Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used

7802

Lead waste and scrap

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chap. 79

Zinc and articles thereof; except for heading Nos 7901 and 7902 the rules for which are set out below:

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 50% of the ex-works price of the product

7901

Unwrought zinc

Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used

7902

Zinc waste and scrap

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chap. 80

Tin and articles thereof; except for heading Nos 8001, 8002 and 8007 the rules for which are set out below:

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 50 % of the ex-works price of the product

8001

Unwrought tin

Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used

8002 and 8007

Tin waste and scrap; other articles of tin

Manufacture in which all the materials used are classified within a heading other than that of the product

Chap. 81

Other base metals; cermets; articles thereof:

— Other base metals, wrought; articles thereof

Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product

— Other

Manufacture in which all the materials used are classified within a heading other than that of the product

ex Chap. 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for heading Nos 8206, 8207, 8208, ex 8211, 8214 and 8215 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

8206

Tools of two or more of the headings Nos 8202 to 8205, put up in sets for retail sale

Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex-works price of the set

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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product

8208

Knives and cutting blades, for machines or for mechanical appliances

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40% of the ex-works price of the product

ex 8211

Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208

Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used

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 in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used

8215

Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware

Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used

ex Chap. 83

Miscellaneous articles of base metal; except for heading No ex 8306 for which the rule is set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

ex 8306

Statuettes and other ornaments, of base metal

Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their value does not exceed 30 % of the ex-works price of the product

ex Chap. 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for heading Nos ex 8401, 8402, 8403, ex 8404, 8406 to 8409, 8411, 8412, ex 8413, ex 8414, 8415, 8418, ex 8419, 8420, 8423, 8425 to 8430, ex 8431, 8439, 8441, 8444 to 8447, ex 8448, 8452, 8456 to 8466, 8469 to 8472, 8480, 8482, 8484 and 8485 for which the rules are set out below:

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product

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(26)

Manufacture in which all the materials used are classified within a heading other than that of the product(26)

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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40% of the ex-works price of the product

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 No 8402 and auxiliary plant for central heating boilers

Manufacture in which all the materials used are classified within a heading other than heading No 8403 or 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 combustion 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 No 8407 and 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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40% of the ex-works price of the product

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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40% of the ex-works price of the product

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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40% of the ex-works price of the product

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 No 8415

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

ex 8419

Machines for the wood, paper pulp 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

—	where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product

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

—	where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product

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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product

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

—	where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

8429

Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:

— Road rollers

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

— Other

Manufacture:

—	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

—	where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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

—	where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 10% of the ex-works price of the product

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 for 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-works price of the product, and

—	where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product

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-works price of the product, and

—	where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product

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 heading Nos 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 No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:

— Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor

Manufacture:

—	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,

—	where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and

—	the thread tension, crochet and zigzag mechanisms used are already originating

— Other

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8456 to 8466

Machine-tools and machines and their parts and accessories of headings Nos 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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40% of the ex-works price of the product

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

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, 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 Chap. 85

Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for heading Nos 8501, 8502, ex 8518, 8519 to 8529, 8535 to 8537, ex 8541, 8542, 8544 to 8548 for which the rules are set out below:

Manufacture in which

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product

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

—	where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 10% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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-works price of the product, and

—	where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 10% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % 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 sound amplifier sets

Manufacture:

—	in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % 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:

— Electric gramophones

Manufacture:

—	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

— Other

Manufacture:

—	in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % 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

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 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

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8522

Parts and accessories of apparatus of heading Nos 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 and masters for the production of records, but excluding products of Chapter 37

— Matrices and masters for the production of records

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

— Other

Manufacture:

—	in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

—	where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 10% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 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

Manufacture:

—	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

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

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 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 or reproducing apparatus or a clock

Manufacture:

—	in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

8528

Television receivers (including video monitors and video projectors), whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus

— Video recording or reproducing apparatus 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

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

— Other

Manufacture:

—	in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

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 heading Nos 8525 to 8528:

— Suitable for use solely or principally with video recording or reproducing apparatus

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

— Other

Manufacture:

—	in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

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 40% of the ex-works price of the product, and

—	where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8537

Boards, panels (including numerical control panels), consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, other than switching apparatus of heading No 8517

Manufacture:

—	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

—	where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10% of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

ex 8541

Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40% of the ex-works price of the product

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

—	where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10% of the ex-works price of the product

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 fibres 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 (for example, threaded sockets) incorporated during moulding solely for purposes of assembly other than insulators of heading No 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8548

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

8601 to 8607

Railway or tramway locomotives, rolling-stock and parts thereof

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

8608

Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

8609

Containers (including containers for the transport of fluids) especially designed and equipped for carriage by one or more modes of transport

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex Chap. 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for heading Nos 8709 to 8711, ex 8712, 8715 and 8716 for which the rules are set out below:

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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product

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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40% of the ex-works price of the product

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 combustion piston engine of a cylinder capacity:

— — Not exceeding 50 cm3

Manufacture in which:

—	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 20% of the ex-works price of the product

— — Exceeding 50 cm3

Manufacture:

—	in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product

— Other

Manufacture in which:

—	in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 8712

Bicycles without ball bearings

Manufacture from materials not classified in heading No 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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40% of the ex-works price of the product

8716

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	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 Chap. 88

Aircraft, spacecraft, and parts thereof; except for heading Nos ex 8804 and 8805 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

ex 8804

Rotochutes

Manufacture from materials of any heading including other materials of heading No 8804

Manufacture in which the value of all the materials used does not exceed 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 in which all the materials used are classified within a heading other than that of the product

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

Chap. 89

Ships, boats and floating structures

Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not 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 Chap. 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for heading Nos 9001, 9002, 9004, ex 9005, ex 9006, 9007, 9011, ex 9014, 9015 to 9020 and 9024 to 9033 for which the rules are set out below:

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product

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 of heading No 8544; sheets and plates of polarising material, lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of 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

9002

Lenses, prisms, mirrors and other optical elements, of any materials, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked

Manufacture in which the value of all the materials used does not exceed 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 refracting telescopes and mountings therefor

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

ex 9006

Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

9007

Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product

9011

Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 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 scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:

— Dentists' chairs incorporating dental appliances or dentists' spittoons

Manufacture from materials of any heading, including other materials of heading No 9018

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

— Other

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product

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 in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 40 % of the ex-works price of the product

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 or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 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

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

— Other

Manufacture:

—	in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

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, milometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos 9104 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 No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing 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 Chap. 91

Clocks and watches and parts thereof; except for heading Nos 9105 and 9109 to 9113 for which the rules are set out below:

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

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 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

—	where the value of all the non-originating materials used does not exceed the value of the originating materials used

Manufacture in which the value of all the materials used does not exceed 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; rough watch or clock movements

Manufacture:

—	in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

—	where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 10% of the ex-works price of the product

Manufacture in which the value of all the materials used does not, exceed 30 % of the ex-works price of the product

9111

Watch cases and parts thereof

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	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

9112

Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	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 the base metal, whether or not plated, or of clad precious metal

Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product

— Other

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chap. 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

Chap. 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 Chap. 94

Furniture; bedding, mattresses, 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 heading Nos 9401, ex 9403, 9405 and 9406 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that 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 in which all the materials used are classified in a heading other than that of the product

Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided:

—	its value does not exceed 25 % of the ex-works price of the product, and

—	all the other materials used are already originating and are classified in a heading other than heading No 9401 or 9403

9405

Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included

Manufacture in which 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 Chap. 95

Toys, games and sports requisites; parts and accessories thereof; except for heading Nos 9503 and 9606 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than that of the product

9503

Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 50% of the ex-works price of the product

ex 9506

Articles and equipment for gymnastics, athletics, other sports (excluding table tennis) or outdoor games not specified or included elsewhere in this chapter; swimming pools and paddling pools

Manufacture in which all the materials used are classified within a heading other than that of the product. However, roughly shaped blocks for making golf club heads may be used

ex Chap. 96

Miscellaneous. manufactured articles; except for heading Nos ex 9601, ex 9602, ex 9603, 9605, 9606, 9612, ex 9613 and ex 9614 for which the rules are set out below:

Manufacture in which all the materials used are classified within a heading other than 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

ex 9603

Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops

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 their total value does not exceed 15 % of the ex-works price of the set

9606

Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	the value of all the materials used does not exceed 50% of the ex-works price of the product

9612

Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes

Manufacture in which:

—	all the materials used are classified within a heading other than that of the product, and

—	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 No 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

Chap. 97

Works of art, collectors' pieces and antiques

Manufacture in which all the materials used are classified within a heading other than that of the product

(1) See Introductory Note 7 — Annex I.

(2) See Introductory Note 7 — Annex I.

(3) Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.

(4) A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon.

(5) See Introductory Note 7 — Annex I.

(6) In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

(7) In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

(8) 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 %.

(9) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(10) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(11) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(12) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(13) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(14) For special conditions relating to products made of a mixture of textile materials, see introductory Note 5.

(15) For special conditions relating to products made of a mixture of textile materials, see introductory Note 5.

(16) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(17) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(18) See Introductory Note 5.

(19) See Introductory Note 6.

(20) See Introductory Note 6.

(21) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(22) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(23) See Introductory No 6.

(24) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(25) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.

(26) This rule shall apply until 31 December 1998.

ANNEX III

EUR.1 MOVEMENT CERTIFICATES

EUR.1 movement certificates shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one or more of the languages in which the Agreement is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State. If they are handwritten, they shall be completed in ink and in capital letters.

Each certificate shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m

. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

The competent authorities of the Member States of the Community and of Tunisia may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

[Bild bitte in Originalquelle ansehen]

ANNEX IV

DECLARATION REFERRED TO IN ARTICLE 27

[Bild bitte in Originalquelle ansehen]

ANNEX V

Specimen impression of the stamp mentioned in Article 22(3)(b)

[Bild bitte in Originalquelle ansehen]

ANNEX VI

SPECIMEN OF DECLARATION

[Bild bitte in Originalquelle ansehen]

ANNEX VII

[Bild bitte in Originalquelle ansehen]

ANNEX VIII

JOINT DECLARATION ON ARTICLE 1

The parties agree that the provisions of Article l(e) of the Protocol shall not prejudice the right of Tunisia to benefit from special and differential treatment and other derogations accorded to developing countries by the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade.

JOINT DECLARATION ON ARTICLES 19 AND 33

The parties agree to the necessity to establish Explanatory Notes to the provisions of Article 19(1)(b) and Article 33(1) and (2) of the Protocol.

JOINT DECLARATION ON ARTICLE 39

For the implementation of Article 39 of this Protocol, the Community is prepared to examine any request from Tunisia for derogations from the rules of origin after signature of the Agreement.

PROTOCOL No 5

on mutual assistance in customs matters between the administrative authorities

Article 1

Definitions

For the purposes of this Protocol:

(a) ‘customs legislation’ shall mean any statutory or regulatory provision applicable in the territory of the Contracting Parties governing the import, export, transit of goods and their placing under any customs procedure, including measures of prohibition, restriction and control adopted by the Parties concerned;

(b) ‘applicant authority’ shall mean a competent administrative authority which has been appointed by a Contracting Party for this purpose and which makes a request for assistance in customs matters;

(c) ‘requested authority’ shall mean a competent administrative authority which has been appointed by a Contracting Party for this purpose and which receives a request for assistance in customs matters;

(d) ‘personal data’ shall mean any data relating to an identified or identifiable natural person.

Article 2

Scope

1. The Contracting Parties shall assist each other, within their areas of responsibility, according to the procedures and under the conditions laid down in this Protocol, with a view to the prevention, investigation and detection of operations that contravene customs legislation.

2. Assistance in customs matters, as provided for in this Protocol, applies to any administrative authority of the Contracting Parties which is competent for the application of this Protocol. It shall not prejudice the rules governing mutual assistance in criminal matters. Nor shall it cover information obtained under powers exercised at the request of judicial authorities, unless those authorities so agree.

Article 3

Assistance on request

1. At the request of the applicant authority, the requested authority shall furnish it with all relevant information to enable it to ensure that customs legislation is correctly applied, in particular information regarding detected or projected operations which contravene or would contravene such legislation.

2. At the request of the applicant authority, the requested authority shall inform it whether goods exported from the territory of one of the Contracting Parties have been properly imported into the territory of the other Party, specifying, where appropriate, the customs procedure applying to the goods.

3. At the request of the applicant authority, the requested authority shall undertake surveillance, in accordance with its own legislation, of:

(a) natural or legal persons in respect of whom there are reasonable grounds for believing that they are engaging in or have engaged in operations which contravene customs legislation;

(b) places where stocks of goods have been assembled in such a way that there are reasonable grounds for supposing that they are intended as supplies for operations contrary to the legislation of the other Contracting Parties;

(d) means of transport for which there are reasonable grounds for believing that they have been, are or may be, used for the purpose of contravening customs legislation.

Article 4

Spontaneous assistance

The Contracting Parties shall provide each other, in accordance with their laws, rules and other legal instruments, with assistance if they consider that to be necessary for the correct application of customs legislation, particularly when they obtain information pertaining to:

— operations which contravene or which they believe to be contravention of such legislation and which may be of interest to the other Contracting Parties,

— new means or methods employed in realising such operations,

— goods known to be involved in operations contracting customs legislation,

— natural or legal persons in respect of whom there are reasonable grounds for believing that they are engaging in or have engaged in operations which contravene customs legislation,

— means of transport for which there are reasonable grounds for believing that they have been, are or may be used in the contravening of customs legislation.

Article 5

Delivery/Notification

At the request of the applicant authority, the requested authority shall in accordance with its legislation take all necessary measures in order:

— to deliver any document,

— to notify any decision,

falling within the scope of this Protocol to an addressee, residing or established in its territory. In such a case Article 6(3) is applicable.

Article 6

Form and substance of requests for assistance

1. Requests pursuant to this Protocol shall be made in writing. Documents deemed useful to help respond to such requests shall accompany the request. When required because of the urgency of the situation, oral requests may be accepted, but must be confirmed in writing immediately.

2. Requests pursuant to paragraph 1 shall include the following information:

(a) the applicant authority making the request;

(b) the measure requested;

(d) the laws, rules and other legal elements involved;

(e) indications as exact and comprehensive as possible on the natural or legal persons being the target of the investigations;

(f) a summary of the relevant facts and of the enquiries already carried out, except in cases provided for in Article 5.

3. Requests shall be submitted in an official language of the requested authority or in a language acceptable to such authority.

4. If a request does not met the formal requirements, its correction or completion may be demanded; the ordering of precautionary measures may, however, take place.

Article 7

Execution of requests

1. In order to comply with a request for assistance, the requested authority shall proceed, within its competence and available resources, as though it were acting on its own account or at the request of other authorities of that same Contracting Party, by supplying information already possessed, by carrying out appropriate enquiries or by arranging for them to be carried out. This provision shall apply also to the administrative department to which the request has been addressed by the requested authority when the latter cannot act on its own.

2. Requests for assistance shall be excecuted in accordance with the laws, rules and other legal instruments of the requested Contracting Party.

3. Duly authorised officials of a Contracting Party may, with the agreement of the other Contracting Party involved and within the conditions laid down by the latter, obtain from the offices of the requested authority or other authority for which the requested authority is responsible, information relating to the operations contravening or likely to contravene customs legislation which the applicant authority needs for the purposes of this Protocol.

4. Officials of a Contracting Party may, with the agreement of the other Contracting Party involved and within the conditions laid down by the latter, be present at enquiries carried out in the latter's territory.

Article 8

Form in which information is to be communicated

1. The requested authority shall communicate results of enquiries to the applicant authority in the form of documents, certified copies of documents, reports and the like.

2. The documents provided for in paragraph 1 may be replaced by computerised information produced in any form for the same purpose.

Article 9

Exceptions to the obligation to provide assistance

1. The Contracting Parties may refuse to give assistance as provided for in this Protocol, where to do so would:

(a) be likely to prejudice Tunisia's sovereignty or that of a Member State of the Community whose assistance has been requested pursuant to this Protocol; or

(b) be likely to prejudice their public policy, security or other essential interests; or

(d) violate an industrial, commercial or professional secret.

2. Where the applicant authority asks for assistance which it would itself be unable to provide if so asked, it shall draw attention to that fact in its request. It shall then be left to the requested authority to decide how to respond to such a request.

3. If assistance is denied, the decision and the reasons therefor must be notified to the applicant authority without delay.

Article 10

Obligation to observe confidentiality

1. Any information communicated in whatsoever form pursuant to this Protocol shall be of a confidential nature. It shall be covered by the obligation of official secrecy and shall enjoy the protection extended to like information under the relevant legislation of the Contracting Party which received it and the corresponding provisions applying to the Community authorities.

2. Personal data may be communicated only where the level of protection granted to persons laid down in the legislation of the Contracting Parties is equivalent. The Contracting Parties must ensure at least a level of protection based on the principles contained in the Annex to this Protocol.

Article 11

Use of information

1. Information obtained, including information relating to personal data, shall be used solely for the purposes of this Protocol and may be used within each Contracting Party for other purposes only with the prior written consent of the administrative authority which furnished the information and shall be subject to any restrictions laid down by that authority. These provisions shall not be applicable when the information obtained for the purposes of this Protocol could also be used for the purposes of fighting against illicit trafficking of narcotic drugs and psychotropic substances. Such information may be communicated to other authorities directly involved in combating illicit drug traffic, within the limits of Article 2.

2. Paragraph 1 shall not impede the use of information in any judicial or administrative proceedings subsequently instituted for failure to comply with customs legislation. The competent authority which provided the information shall be informed immediately of such use.

3. The Contracting Parties may, in their records of evidence, reports and testimonies and in proceedings and charges brought before the courts, use as evidence information obtained and documents consulted in accordance with the provisions of this Protocol.

Article 12

Experts and withnesses

1. An official of a requested authority may be authorised to appear, within the limitations of the authorisation granted, as expert or withness in judicial or administrative proceedings regarding the matters covered by this Protocol in the jurisdiction of the other Contracting Party, and produce such objects, documents or authenticated copies thereof, as may be needed for the proceedings. The request for an appearance must indicate specifically on what matters and by virtue of what title or qualification the official will be questioned.

2. The authorised official shall enjoy the protection guaranteed by existing legislation to officials of the applicant authority on its territory.

Article 13

Assistance expenses

The Contracting Parties shall waive all claims on each other for the reimbursement of expenses incurred pursuant to this Protocol, except, as appropriate, for expenses to experts, witnesses, interpreters and translators who are not dependent upon public services.

Article 14

Implementation

1. The implementation of this Protocol shall be entrusted to the national customs authorities of Tunisia on the one hand and the competent services of the Commission of the European Communities and, where appropriate, the customs authorities of the Member States on the other. They shall decide on all practical measures and arrangements necessary for its application, taking into consideration rules in the field of data protection. They may, through the Customs Cooperation Committee set up by Article 40 of Protocol No 4, recommend to the Association Council, amendments which they consider should be made to this Protocol.

2. The Contracting Parties shall consult other and subsequently keep each other informed of the detailed rules of implementation which are adopted in accordance with the provisions of this Protocol.

Article 15

Complementarity

1. This Protocol shall complement and not impede the application of any agreements on mutual assistance which have been concluded or may be concluded by individual or several Member States of the European Union and Tunisia. Nor shall it preclude more extensive mutual assistance granted under such agreements.

2. Without prejudice to Article 11, these agreements shall not prejudice Community provisions governing the communication between the competent services of the Commission and the customs authorities of the Member States of any information obtained in customs matters which could be of Community interest.

Annex to the Protocol

FUNDAMENTAL PRINCIPLES APPLICABLE TO DATA PROTECTION

Personal data undergoing computer processing must be:

(a) obtained and processed fairly and lawfully;

(b) kept for explicit and legitimate purposes and not further used in a way incompatible with those purposes;

(d) accurate and, where necessary, kept up to date;

(e) kept in a form which permits identification of the person concerned for no longer than is necessary for the procedure for which the data were collected.

Personal data revealing racial origin, political or religious opinions or other beliefs, and data concerning a person's health or sex life, may not undergo computer processing except where suitable safeguards are provided by national law. These provisions apply also to personal data relating to criminal convictions.

Appropriate security measures must be taken to ensure that personal data recorded in computer filing systems are protected against unlawful destruction or accidental loss and against unauthorised alteration, disclosure or access.

Any person must have the right to:

(a) establish whether personal data relating to him are kept in a computer filing system, the purposes for which they are mainly used and the identity and normal lace of residence or work of the person responsible for the filing system;

(b) obtain at reasonable intervals, and without excessive delay or expense, confirmation as to the existence of a computer filing system containing personal data relating to him and communication of such data in an intelligible form;

(c) obtain, as appropriate, the rectification or erasure of such data where they have been processed in violation of the provisions laid down by the national legislation applying the fundamental principles contained in paragraphs 1 and 2 of this Annex;

(d) have access to legal remedies if no action is taken on a request for communication or, where appropriate, the communication, rectification or erasure referred to in paragraphs (b) and (c) above.

5.1.

Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex are allowed only in the cases below.

5.2.

Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex may be allowed where provided for in the legislation of the Contracting Party and where such derogation constitutes a necessary measure in a democratic society and is intended to:

(a) safeguard national security, public order or a State's financial interests or prevent criminal offences;

(b) protect the data subjects or the rights and freedoms of others.

5.3.

In the case of computerised filing systems containing personal data used for statistical purposes or scientific research, the rights referred to in pargraphs 4(b), (c) and (d) of this Annex may be restricted by law where such use is clearly unlikely to constitute an invasion of privacy of the data subjects.

No provision in this Annex is to be interpreted as restricting or prejudicing a Contracting Party's power to grant data subjects wider protection than that provided for in this Annex.

FINAL ACT

The plenipotentiaries of:

THE KINGDOM OF BELGIUM,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

IRELAND,

THE ITALIAN REPUBLIC,

THE GRAND DUCHY OF LUXEMBOURG,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE PORTUGUESE REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

Contracting Parties to the Treaty establishing the EUROPEAN COMMUNITY and the Treaty establishing the EUROPEAN COAL AND STEEL COMMUNITY.

hereinafter referred to as ‘the Member States’, and

of the EUROPEAN COMMUNITY and the EUROPEAN COAL AND STEEL COMMUNITY,

hereinafter referred to as ‘the Community’,

of the one part,

and the plenipotentiaries of the REPUBLIC OF TUNISIA hereinafter to as ‘Tunisia’,

of the other part,

meeting at Brussels on the seventeenth day of July in the year one thousand nine hundred and ninety-five for the signature of the Agreement establishing an association between the Community and its Member States, of the one part, and the Republic of Tunisia, of the other part, have adopted the following texts:

the Euro-Mediteranean Agreement and the following Protocols:

Protocol No 1 on the arrangements applying to imports into the Community of agricultural products originating in Tunisia

Protocol No 2 on the arrangements applying to imports into the Community of fishery products originating in Tunisia

Protocol No 3 on the arrangements applying to imports into Tunisia of agricultural products originating in the Community

Protocol No 4 concerning the definition of originating products and methods of administrative cooperation

Protocol No 5 on mutual assistance in customs matters between the administrative authorities

The plenipotentiaries of the Member States and of the Community and the plenipotentiaries of Tunisia have adopted the texts of the Joint Declarations listed below and annexed to this Final Act:

Joint Declaration relating to Article 5 of the Agreement

Joint Declaration relating to Article 10 of the Agreement

Joint Declaration relating to Article 39 of the Agreement

Joint Declaration relating to Article 42 of the Agreement

Joint Declaration relating to Article 49 of the Agreement

Joint Declaration relating to Article 50 of the Agreement

Joint Declaration relating to Article 64 of the Agreement

Joint Declaration relating to Article 64(1) of the Agreement

Joint Declaration relating to Article 65 of the Agreement

Joint Declaration relating to Articles 34, 35, 76 and 77 of the Agreement

Joint Declaration relating to textiles

The plenipotentiaries of Tunisia have taken note of the Declaration by the European Community mentioned below and annexed to this Final Act.

Declaration relating to Article 29 of the Agreement.

The plenipotentiaries of the Member States and of the Community have taken note of the Declaration by Tunisia mentioned below and annexed to this Final Act:

Declaration on safeguarding Tunisia's interests.

Declaration concerning Article 69 of the Agreement.