See Full Document Text
Official Journal EN
of the European Union L series
2025/602 27.3.2025
COUNCIL DECISION (EU) 2025/602
of 5 November 2024
on the position to be taken on behalf of the European Union within the Trade Committee established
by the Trade Agreement between the European Union and its Member States, of the one part, and
Colombia, Peru and Ecuador, of the other part, as regards modifications to Appendices 2, 2A and 5 to
Annex II to that Agreement
THE COUNCIL OF THE EUROPEAN UNION,
Having regard to the Treaty on the Functioning of the European Union, and in particular the first subparagraph of
Article 207(4), in conjunction with Article 218(9) thereof,
Having regard to the proposal from the European Commission,
Whereas:
(1) The Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru and
Ecuador, of the other part(1)(the ‘Agreement’) was signed by the Union on 26 June 2012 in accordance with Council
Decision 2012/735/EU(2) as regards Colombia and Peru, and on 11 November 2016 in accordance with Council
Decision (EU) 2016/2369(3) as regards Ecuador. Pursuant to Article 330(3) of the Agreement, it has been applied
provisionally since 1 March 2013 between the Union and Peru, since 1 August 2013 between the Union and
Colombia, and since 1 January 2017 between the Union and Ecuador.
(2) Pursuant to Article 13(2)(g)(iii) of the Agreement, the Trade Committee established by the Agreement (the ‘Trade
Committee’) may modify the specific rules of origin established in Annex II (Concerning the Definition of the
Concept of ‘Originating Products’ and Methods of Administrative Cooperation) to the Agreement. Appendix 2 (List
of working or processing required to be carried out on non-originating materials in order that the product
manufactured can obtain originating status), Appendix 2A (Addendum to the list of working or processing required
to be carried out on non-originating materials in order that the product manufactured can obtain originating status)
and Appendix 5 (Products to which subparagraph (b) of the Declaration of the European Union concerning Article 5
in relation to originating products from Colombia, Peru and Ecuador applies) of Annex II are currently based on
nomenclature under the 2012 and 2017 versions of the Harmonized System (‘HS’) governed by the International
Convention on the Harmonized Commodity Description and Coding System(4), as amended.
(3) The Trade Committee, by written procedure, is to adopt a decision modifying Appendices 2, 2A and 5 to Annex II to
align the wording of certain chapters, headings or sub-headings and to adapt the product specific rules of origin to
the 2022 version of the HS, which was introduced on 1 January 2022. For reasons of clarity, taking into account the
number of amendments that need to be made in the Appendices, they should be replaced in their entirety.
(4) The adoption of the Decision by the Trade Committee is expected to take place in the fourth quarter of 2024.
(5) It is appropriate to establish the position to be taken on the Union’s behalf within the Trade Committee, as the
decision of the Trade Committee will have legal effects in the Union,
HAS ADOPTED THIS DECISION:
(1) OJ L 354, 21.12.2012, p. 3.
(2) Council Decision 2012/735/EU of 31 May 2012 on the signing, on behalf of the Union, and provisional application of the Trade
Agreement between the European Union and its Member States, of the one part, and Colombia and Peru, of the other part (OJ
L 354, 21.12.2012, p. 1).
(3) Council Decision (EU) 2016/2369 of 11 November 2016 on the signing, on behalf of the Union, and provisional application of the
Protocol of Accession to the Trade Agreement between the European Union and its Member States, of the one part, and Colombia
and Peru, of the other part, to take account of the accession of Ecuador (OJ L 356, 24.12.2016, p. 1).
(4) OJ L 198, 20.7.1987, p. 3.
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Article 1
The position to be taken on the Union’s behalf within the Trade Committee shall be based on the draft Decision of the Trade
Committee attached to this Decision.
Article 2
This Decision shall enter into force on the date of its adoption.
Done at Brussels, 5 November 2024.
For the Council
The President
VARGA M.
2/128 ELI: http://data.europa.eu/eli/dec/2025/602/ojEN
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DRAFT
DECISION No …/2024 OF THE TRADE COMMITTEE ESTABLISHED BY THE TRADE AGREEMENT
BETWEEN THE EUROPEAN UNION AND ITS MEMBER STATES, OF THE ONE PART, AND
COLOMBIA, PERU AND ECUADOR, OF THE OTHER PART
of …
modifying Appendices 2, 2A and 5 to Annex II to that Agreement
THE TRADE COMMITTEE,
Having regard to the Trade Agreement between the European Union and its Member States, of the one part, and Colombia,
Peru and Ecuador, of the other part, and in particular Article 37 of Annex II and point (iii) of paragraph 2(g) of Article 13
thereof,
Whereas:
(1) Article 13(2)(g)(iii) of the Trade Agreement between the European Union and its Member States, of the one part, and
Colombia, Peru and Ecuador, of the other part(1) (the ‘Agreement’) and Article 37 of Annex II to the Agreement
provide that the Trade Committee may modify that Annex.
(2) The current Appendix 2 (List of working or processing required to be carried out on non-originating materials in
order that the product manufactured can obtain originating status), Appendix 2A (Addendum to the list of working
or processing required to be carried out on non-originating materials in order that the product manufactured can
obtain originating status) and Appendix 5 (Products to which subparagraph (b) of the Declaration of the European
Union concerning Article 5 in relation to originating products from Colombia, Ecuador and Peru applies) to
Annex II (Concerning definition of the concept of ‘originating products’ and methods of administrative cooperation)
to the Agreement are currently based on nomenclature under the 2012 and 2017 versions of the Harmonized
System (‘HS’) governed by the International Convention on the Harmonized Commodity Description and Coding
System(2), as amended.
(3) Amendments to the HS were introduced on 1 January 2022. The Parties to the Agreement have therefore agreed to
update Appendices 2, 2A and 5 to reflect the 2022 version of the HS (‘HS 2022’).
(4) Appendices 2, 2A and 5 to Annex II to the Agreement are to be modified to reflect changes in the wording of the HS
2022 chapters, headings or sub-headings, and to correct minor errors such as spelling mistakes and incorrect
drafting styles in those Appendices.
(5) The changes to Appendix 2 to take account of HS 2022 also concern the product-specific rules for HS headings
1601, 1602, 2404, 3006, 3816, 3822, 3827, 8479, 8524, 8529, 8539, 8541, 8548, 8549, 8806 and 9021. For
those headings, which now include products from other headings because of the changes to the HS, the
product-specific rule of origin needs to be modified to keep the rule unchanged for the products moving to those HS
headings.
(6) The changes to Appendix 5 concern updating the description and codes of certain products under headings 0303,
0307 and 1605 to the latest version of the EU Combined Nomenclature and TARIC codes.
(7) Appendices 2, 2A and 5 to Annex II to the Agreement should therefore be modified. Those modifications do not
constitute substantive changes to the negotiated rules of origin,
HAS ADOPTED THIS DECISION:
Article 1
Appendix 2 to Annex II to the Agreement containing the list of working or processing required to be carried out on
non-originating materials in order that the product manufactured can obtain originating status is replaced by Appendix 2
set out in Annex 1 to this Decision.
(1) OJ EU L 354, 21.12.2012, p. 3.
(2) OJ EC L 198, 20.7.1987, p. 3.
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Article 2
Appendix 2A to Annex II to the Agreement containing the Addendum to the list of working or processing required to be
carried out on non-originating materials in order that the product manufactured can obtain originating status is replaced by
Appendix 2A set out in Annex 2 to this Decision.
Article 3
Appendix 5 to Annex II to the Agreement containing the list of products to which subparagraph (b) of the Declaration of
the European Union concerning Article 5 in relation to originating products from Colombia, Ecuador and Peru applies is
replaced by Appendix 5 set out in Annex 3 to this Decision.
Article 4
This Decision shall enter into force on … [60 days after the date of adoption of this Decision].
Done at …, …
For the Trade Committee,
For the Colombia Party,
For the Peru Party,
For the Ecuador Party,
For the EU Party,
4/128 ELI: http://data.europa.eu/eli/dec/2025/602/ojANNEX 1
‘Appendix 2
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING
STATUS
The products mentioned in this list might not be all covered by this Agreement. It is therefore necessary to consult the other parts of this Agreement.
HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
Chapter 01 Live animals All the animals of Chapter 1 shall be wholly obtained
Chapter 02 Meat and edible meat offal Manufacture in which all the materials of Chapters 1
and 2 used are wholly obtained
Chapter 03 Fish and crustaceans, molluscs and other aquatic Manufacture in which all the materials of Chapter 3 used
invertebrates are wholly obtained
ex Chapter 04 Dairy produce; birds’ eggs; natural honey; edible Manufacture in which all the materials of Chapter 4 used
products of animal origin, not elsewhere specified or are wholly obtained
included; except for:
0403 Yogurt; buttermilk, curdled milk and cream, kephir and Manufacture in which:
other fermented or acidified milk and cream, whether or
– all the materials of Chapter 4 used are wholly
not concentrated or containing added sugar or other
obtained, and
sweetening matter or flavoured or containing added
fruit, nuts or cocoa – the value of all the materials of Chapter 17 used does
not exceed 30 per cent of the ex-works price of the
product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 05 Products of animal origin, not elsewhere specified or Manufacture in which all the materials of Chapter 5 used
included; except for: are wholly obtained(1)
ex 0502 Prepared pigs’, hogs’ or boars’ bristles and hair Cleaning, disinfecting, sorting and straightening of
bristles and hair
Chapter 06 Live trees and other plants; bulbs, roots and the like; cut All the products of Chapter 6 shall be wholly obtained
flowers and ornamental foliage
Chapter 07 Edible vegetables and certain roots and tubers Manufacture in which all the materials of Chapter 7 used
are wholly obtained
Chapter 08 Edible fruit and nuts; peel of citrus fruits or melons Manufacture in which:
– all the materials of Chapter 8 used are wholly
obtained, and
– the value of all the materials of Chapter 17 used does
not exceed 30 per cent of the ex-works price of the
product
ex Chapter 09 Coffee, tea, mate and spices; except for: Manufacture from materials of any heading
0901 Coffee, whether or not roasted or decaffeinated; coffee Manufacture in which all the materials of Chapter 9 used
husks and skins; coffee substitutes containing coffee in are wholly obtained(2)
any proportion
Chapter 10 Cereals Manufacture in which all the materials of Chapter 10
used are wholly obtained
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(1) In the case of products of heading 0504, the rule of Article 5(1)(c) applies.
(2) See Note 1 of Appendix 2A.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 11 Products of the milling industry; malt; starches; inulin; Manufacture in which all edible vegetables, roots and
wheat gluten; except for: tubers of Chapter 7, fruits of Chapter 8 and cereals of
Chapter 10 used are wholly obtained
1101 Wheat flour Manufacture from materials of any heading, except that
of the product
ex 1102 Maize (corn) flour Manufacture:
– from materials of any heading, except that of the
product, and
– in which the weight of white maize of heading 1005
used does not exceed 50 per cent of the total weight
of the product
ex 1106 Flour, meal and powder of the dried, shelled leguminous Manufacture from materials of any heading, except that
vegetables of heading 0713 of the product
ex 1108 Maize (corn) starch Manufacture:
– from materials of any heading, except that of the
product, and
– in which the weight of yellow maize of heading 1005
used does not exceed 20 per cent of the total weight
of the product
Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, Manufacture in which all the materials of Chapter 12
seeds and fruit; industrial or medicinal plants; straw and used are wholly obtained
fodder
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
1301 Lac; natural gums, resins, gum-resins and oleoresins Manufacture in which the value of all the materials of
(for example, balsams) heading 1301 used does not exceed 50 per cent of the
ex-works price of the product
1302 Vegetable saps and extracts; pectic substances, pectinates
and pectates; agar-agar and other mucilages and
thickeners, whether or not modified, derived from
vegetable products:
– Mucilages and thickeners, modified, derived from Manufacture from non-modified mucilages and
vegetable products thickeners
– Pectic substances, pectinates and pectates Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
– Other Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 50 per cent of the ex-works price of the
product
Chapter 14 Vegetable plaiting materials; vegetable products not Manufacture in which all the materials of Chapter 14
elsewhere specified or included used are wholly obtained
ex Chapter 15 Animal, vegetable or microbial fats and oils and their Manufacture from materials of any heading, except that
cleavage products; prepared edible fats; animal or of the product
vegetable waxes; except for:
1507 to 1508 Soya-bean oil, ground nut oil, and their fractions, but Manufacture from materials of any heading, except that
not chemically modified of the product(3)
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(3) See Note 2 of Appendix 2A.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
1509 to 1511 Olive oil, other oils obtained solely from olives, palm oil Manufacture in which all the vegetable materials used
and their fractions, but not chemically modified are wholly obtained
1512 to 1515 Sunflower-seed, safflower or cotton-seed, coconut Manufacture from materials of any heading, except that
(copra), palm kernel, babassu, rape, colza, mustard, of the product(4)
other fixed vegetable or microbial fats and oils
(including jojoba oil) and their fractions, but not
chemically modified
1516 Animal, vegetable or microbial fats and oils and their Manufacture in which the value of all the materials used
fractions, partly or wholly hydrogenated, inter-esterified, does not exceed 20 per cent of the ex-works price of the
re-esterified or elaidinised, whether or not refined, but product(5)
not further prepared
1517 Margarine; edible mixtures or preparations of animal, Manufacture in which:
vegetable or microbial fats or oils or of fractions of
– at least 40 per cent by weight of all the materials of
different fats or oils of this Chapter, other than edible
Chapter 4 used are originating, and
fats or oils or their fractions of heading 1516
– the value of all the materials used does not exceed
20 per cent of the ex-works price of the product(6)
ex Chapter 16 Preparations of meat, of fish of crustaceans, molluscs or Manufacture:
other aquatic invertebrates, or of insects; except for:
– from animals of Chapter 1, and
– in which all the materials of Chapter 3 used are
wholly obtained
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(4) See Note 2 of Appendix 2A.
(5) See Note 2 of Appendix 2A.
(6) See Note 2 of Appendix 2A.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 1601 to Sausages and similar products; food preparations; Manufacture in which insects of Chapter 1 and 4 used
ex 1602 homogenised preparations, other prepared or preserved are wholly obtained
products, of insects
ex Chapter 17 Sugars and sugar confectionery; except for: Manufacture from materials of any other chapter, except
that of the product
1702 Other sugars, including chemically pure lactose, maltose, Manufacture from materials of any other chapter, except
glucose and fructose, in solid form; sugar syrups not that of the product and Chapter 11
containing added flavouring or colouring matter;
artificial honey, whether or not mixed with natural
honey; caramel
1704 Sugar confectionery (including white chocolate), not Manufacture:
containing cocoa
– from materials of any heading, except that of the
product, and
– in which the value of all the materials of Chapter 17
used does not exceed 50 per cent of the ex-works
price of the product
ex Chapter 18 Cocoa and cocoa preparations; except for: Manufacture in which all the materials of Chapter 18
used are wholly obtained
1803 to 1805 Cocoa paste, whether or not defatted; cocoa butter, fat Manufacture:
and oil; cocoa powder, not containing added sugar or
– from materials of any heading, except that of the
other sweetening matter
product, and
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(1) (2) (3) or (4)
– in which the weight of cocoa of headings 1801 and
1802 used does not exceed 50 per cent of the total
weight of the product(7)
1806 Chocolate and other food preparations containing cocoa Manufacture:
– from materials of any heading, except that of the
product, and
– in which the value of all the materials of Chapter 17
used does not exceed 30 per cent of the ex-works
price of the product
1901 Malt extract; food preparations of flour, groats, meal,
starch or malt extract, not containing cocoa or
containing less than 40 per cent by weight of cocoa
calculated on a totally defatted basis, not elsewhere
specified or included; food preparations of goods of
headings 0401 to 0404, not containing cocoa or
containing less than 5 per cent by weight of cocoa
calculated on a totally defatted basis, not elsewhere
specified or included:
– Malt extract Manufacture from cereals of Chapter 10
– “Dulce de leche” (“arequipe” or “manjar blanco”) Manufacture:
– from materials of any heading, except that of the
product, and
– in which the weight of all the materials of Chapter 4
used does not exceed 50 per cent of the total weight
of the product
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(7) See Note 3 of Appendix 2A.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other dairy preparations containing more than 10 per Manufacture from materials of any heading, except that
cent by weight of milk solids of the product
– Other Manufacture:
– from materials of any heading, except that of the
product, and
– in which the value of all the materials of Chapter 17
used does not exceed 30 per cent of the ex-works
price of the product
1902 Pasta, whether or not cooked or stuffed (with meat or
other substances) or otherwise prepared, such as
spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli,
cannelloni; couscous, whether or not prepared:
– Containing 20 per cent or less by weight of meat, Manufacture in which all the materials of Chapter 11
meat offal, fish, crustaceans or molluscs used are originating. However, durum wheat and its
derivatives of Chapter 11 may be used
– Containing more than 20 per cent by weight of meat, Manufacture in which:
meat offal, fish, crustaceans or molluscs
– all the materials of Chapter 11 used are originating.
However, durum wheat and its derivatives of
Chapter 11 may be used, and
– all the materials of Chapters 2 and 3 used are wholly
obtained
1903 Tapioca and substitutes therefore prepared from starch, Manufacture from materials of any heading, except from
in the form of flakes, grains, pearls, siftings or similar potato starch of heading 1108
forms
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
1904 Prepared foods obtained by the swelling or roasting of Manufacture:
cereals or cereal products (for example, corn flakes);
– from materials of any heading, except those of
cereals (other than maize (corn)) in grain form or in the
heading 1806,
form of flakes or other worked grains (except flour,
groats and meal), pre-cooked or otherwise prepared, not – in which all the materials of Chapter 11 used are
elsewhere specified or included originating. However, durum wheat and Zea indurate
maize, and their derivatives of Chapter 11 may be
used, and
– in which the value of all the materials of Chapter 17
used does not exceed 30 per cent of the ex-works
price of the product
1905 Bread, pastry, cakes, biscuits and other bakers’ wares, Manufacture:
whether or not containing cocoa; communion wafers,
– from materials of any heading, except those of
empty cachets of a kind suitable for pharmaceutical use,
Chapter 11, and
sealing wafers, rice paper and similar products
– in which mixes and doughs for the preparation of
bakers’ wares classified in heading 1901 do not
exceed 20 per cent of the ex-works price of the
product
ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of Manufacture in which all the vegetables, fruits and nuts
plants; except for: of Chapters 7 and 8 used are wholly obtained
ex 2001 Yams, sweet potatoes and similar edible parts of plants Manufacture from materials of any heading, except that
containing 5 per cent or more by weight of starch, of the product
prepared or preserved by vinegar or acetic acid
2006 Vegetables, fruit, nuts, fruit-peel and other parts of Manufacture in which:
plants, preserved by sugar(drained, glacé or crystallised)
– the weight of all the materials of Chapter 7 and 8 used
does not exceed 50 per cent of the total weight of the
product, and
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– the value of all the materials of Chapter 17 used does
not exceed 30 per cent of the ex-works price of the
product
2007 Jams, fruit jellies, marmalades, fruit or nut purée and Manufacture in which:
fruit or nut pastes, obtained by cooking, whether or not
– the weight of all the materials of Chapter 7 and 8 used
containing added sugar or other sweetening matter
does not exceed 50 per cent of the total weight of the
product, and
– the value of all the materials of Chapter 17 used does
not exceed 30 per cent of the ex-works price of the
product
ex 2008 Fruit, nuts and other edible parts of plants, otherwise Manufacture in which:
prepared or preserved, whether or not containing added
– the weight of all the materials of Chapter 7 and 8 used
sugar or other sweetening matter or spirit, not elsewhere
does not exceed 50 per cent of the total weight of the
specified or included, except for:
product, and
– the value of all the materials of Chapter 17 used does
not exceed 30 per cent of the ex-works price of the
product
– Nuts, not containing added sugar or spirits Manufacture in which the value of all the nuts and oil
seeds of headings 0801, 0802 and 1202 to 1207 used
does not exceed 40 per cent of the ex-works price of the
product
– Peanut butter; mixtures based on cereals; maize(corn) Manufacture from materials of any heading, except that
of the product
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Palm hearts Manufacture in which all the materials of Chapter 12
used are wholly obtained
2009 Fruit or nut juices (including grape must and coconut Manufacture:
water) and vegetable juices, unfermented and not
– from materials of any heading, except that of the
containing added spirit, whether or not containing
product
added sugar or other sweetening matter
– the weight of all the materials of Chapter 7 and 8 used
does not exceed 50 per cent of the total weight of the
product, and
– in which the value of all the materials of Chapter 17
used does not exceed 30 per cent of the ex-works
price of the product
ex Chapter 21 Miscellaneous edible preparations; except for: Manufacture from materials of any heading, except that
of the product
2103 Sauces and preparations therefore; mixed condiments
and mixed seasonings; mustard flour and meal and
prepared mustard:
– Sauces and preparations therefore; mixed condiments Manufacture from materials of any heading, except that
and mixed seasonings of the product. However, mustard flour or meal or
prepared mustard may be used
– Mustard flour and meal and prepared mustard Manufacture from materials of any heading
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 2104 Soups and broths and preparations therefore Manufacture from materials of any heading, except
prepared or preserved vegetables of headings 2002
to 2005
2105 Ice cream and other edible ice, whether or not Manufacture in which the weight of all the materials of
containing cocoa Chapter 4 used does not exceed 50 per cent of the total
weight of the product
2106 – Food preparations not elsewhere specified or Manufacture:
included, except for sugar syrups and sugar
– from materials of any heading, except that of the
preparations in packages greater than 2 kilograms,
product, and
not put up for retail sale
– in which the value of all the materials of Chapter 17
used does not exceed 30 per cent of the ex-works
price of the product
– Sugar syrups and sugar preparations in packages Manufacture:
greater than 2 kilograms, not put up for retail sale
– from materials of any heading, except that of the
product, and
– in which all the materials of headings 1701 and 1702
used are wholly obtained
ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture:
– from materials of any heading, except that of the
product, and
– in which all the grapes or materials derived from
grapes used are wholly obtained
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
2202 Waters, including mineral waters and aerated waters, Manufacture:
containing added sugar or other sweetening matter or
– from materials of any heading, except that of the
flavoured, and other non-alcoholic beverages, not
product,
including fruit, nut or vegetable juices of heading 2009
– in which the value of all the materials of Chapter 17
used does not exceed 30 per cent of the ex-works
price of the product, and
– in which all the materials of headings 0401 to 0406
used are wholly obtained
2207 Undenatured ethyl alcohol of an alcoholic strength by Manufacture:
volume of 80 per cent vol or higher; ethyl alcohol and
– from materials of any heading, except those of
other spirits, denatured, of any strength
heading 1703, 2207 or 2208, and
– in which all the grapes or materials derived from
grapes used are wholly obtained
2208 Undenatured ethyl alcohol of an alcoholic strength by Manufacture:
volume of less than 80 per cent vol; spirits, liqueurs and
– from materials of any heading, except those of
other spirituous beverages
heading 2207 or 2208, and
– in which all the grapes or materials derived from
grapes used are wholly obtained
ex Chapter 23 Residues and waste from the food industries; prepared Manufacture from materials of any heading, except that
animal fodder; except for: of the product
ex 2301 Whale meal; flours, meals and pellets of fish or of Manufacture in which all the materials of Chapters 2
crustaceans, molluscs or other aquatic invertebrates, and 3 used are wholly obtained
unfit for human consumption
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 2303 Residues from the manufacture of starch from maize Manufacture in which all the maize used is wholly
(excluding concentrated steeping liquors), of a protein obtained
content, calculated on the dry product, exceeding 40 per
cent by weight
2304 Oil-cake and other solid residues, whether or not ground Manufacture from materials of any heading, except
or in the form of pellets resulting from the extraction of those of headings 1201, 1204, 1205, 1206 and 1207
soya-bean oil
2306 Oil-cake and other solid residues, whether or not ground
or in the form of pellets, resulting from the extraction of
vegetable or microbial fats or oils, other than those of
heading 2304 or 2305:
– Oil cake and other solid residues resulting from the Manufacture in which all the olives of Chapter 7 used
extraction of olive oil, containing more than 3 per are wholly obtained
cent by weight of olive oil
– Other Manufacture from materials of any heading, except
those of headings 1201, 1204, 1205, 1206 and 1207
2309 Preparations of a kind used in animal feeding Manufacture in which:
– the weight of all the materials from heading 1006,
Chapter 11 and headings 2302 and 2303 used does
not exceed 20 per cent of the total weight of the
product,
– all the sugar, molasses or milk used are originating,
and
– all the materials of Chapter 3 used are wholly
obtained
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 24 Tobacco and manufactured tobaccosubstitutes; Manufacture in which all the materials of Chapter 24
products, whether or not containing nicotine, intended used are wholly obtained
for inhalation without combustion; other nicotine
containing products intended for the intake of nicotine
into the human body; except for:
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or Manufacture in which at least 70 per cent by weight of
of tobacco substitutes the unmanufactured tobacco or tobacco refuse of
heading 2401 used is originating
ex 2403 Smoking tobacco Manufacture in which at least 70 per cent by weight of
the unmanufactured tobacco or tobacco refuse of
heading 2401 used is originating
2404.11 Products intended for inhalation without combustion Manufacture in which all the materials of Chapter 24
containing tobacco or reconstituted tobacco used are wholly obtained
2404.12 Products intended for inhalation without combustion Manufacture in which the value of all the materials used
containing nicotine does not exceed 50 per cent of the ex-works price of the
product
2404.19 Products intended for inhalation without combustion Manufacture in which all the materials of Chapter 24
containing: used are wholly obtained
– tobacco substitutes Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
– other
product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
2404.91 Other nicotine containing products intended for the Manufacture
intake of nicotine into the human body for oral
– from materials of any heading except that of the
application
product, and
– in which the value of all the materials of Chapter 17
used does not exceed 30 per cent of the ex-works
price of the product
2404.92 Other nicotine containing products intended for the Manufacture in which the value of all the materials used
intake of nicotine into the human body for transdermal does not exceed 50 per cent of the ex-works price of the
application product
2404.99 Other nicotine containing products intended for the Manufacture in which the value of all the materials used
intake of nicotine into the human body other than does not exceed 50 per cent of the ex-works price of the
inhalation without combustion, oral or transdermal product
application
ex Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime Manufacture from materials of any heading, except that
and cement, except for: of the product
ex 2504 Natural crystalline graphite, with enriched carbon Enriching of the carbon content, purifying and grinding
content, purified and ground of crude crystalline graphite
ex 2515 Marble, merely cut, by sawing or otherwise, into blocks Cutting, by sawing or otherwise, of marble (even if
or slabs of a rectangular (including square) shape, of already sawn) of a thickness exceeding25 cm
a thickness not exceeding25 cm
ex 2516 Granite, porphyry, basalt, sandstone and other Cutting, by sawing or otherwise, of stone (even if already
monumental or building stone, merely cut, by sawing or sawn) of a thickness exceeding25 cm
otherwise, into blocks or slabs of a rectangular
(including square) shape, of a thickness not
exceeding25 cm
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 2518 Calcined dolomite Calcination of dolomite not calcined
ex 2519 Crushed natural magnesium carbonate (magnesite), in Manufacture from materials of any heading, except that
hermetically-sealed containers, and magnesium oxide, of the product. However, natural magnesium carbonate
whether or not pure, other than fused magnesia or (magnesite) may be used
dead-burned (sintered) magnesia
ex 2520 Plasters specially prepared for dentistry Manufacture in which the value of all the materials used
does not exceed 50 per cent 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 grinding of earth colours
Chapter 26 Ores, slag and ash Manufacture from materials of any heading, except that
of the product
ex Chapter 27 Mineral fuels, mineral oils and products of their Manufacture from materials of any heading, except that
distillation; bituminous substances; mineral waxes; of the product
except for:
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 2707 Oils in which the weight of the aromatic constituents Operations of refining and/or one or more specific
exceeds that of the non-aromatic constituents, being oils process(es)(8)
similar to mineral oils obtained by distillation of high
or
temperature coal tar, of which more than 65 per cent by
volume distils at a temperature of up to 250 oC Other operations in which all the materials used are
(including mixtures of petroleum spirit and benzole), for classified within a heading other than that of the
use as power or heating fuels product. However, materials of the same heading as the
product may be used, provided that their total value
does not exceed 50 per cent of the ex-works price of the
product
ex 2709 Crude oils obtained from bituminous minerals Destructive distillation of bituminous materials
2710 Petroleum oils and oils obtained from bituminous Operations of refining and/or one or more specific
minerals, other than crude; preparations not elsewhere process(es)(9)
specified or included, containing by weight 70 per cent
or
or more of petroleum oils or of oils obtained from
bituminous minerals, these oils being the basic Other operations in which all the materials used are
constituents of the preparations; waste oils classified within a heading other than that of the
product. However, materials of the same heading as the
product may be used, provided that their total value
does not exceed 50 per cent of the ex-works price of the
product
2711 Petroleum gases and other gaseous hydrocarbons Operations of refining, liquefaction and/or one or more
specific process(es)(10)
or
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(8) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(9) For the special conditions relating to “specific processes”, see Introductory Note 7.2.
(10) For the special conditions relating to “specific processes”, see Introductory Note 7.2.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
Other operations in which all the materials used are
classified within a heading other than that of the
product. However, materials of the same heading as the
product may be used, provided that their total value
does not exceed 50 per cent of the ex-works price of the
product
2712 Petroleum jelly; paraffin wax, microcrystalline Operations of refining and/or one or more specific
petroleum wax, slack wax, ozokerite, lignite wax, peat process(es)(11)
wax, other mineral waxes, and similar products obtained
or
by synthesis or by other processes, whether or not
coloured Other operations in which all the materials used are
classified within a heading other than that of the
product. However, materials of the same heading as the
product may be used, provided that their total value
does not exceed 50 per cent of the ex-works price of the
product
2713 Petroleum coke, petroleum bitumen and other residues Operations of refining and/or one or more specific
of petroleum oils or of oils obtained from bituminous process(es)(12)
minerals
or
Other operations in which all the materials used are
classified within a heading other than that of the
product. However, materials of the same heading as the
product may be used, provided that their total value
does not exceed 50 per cent of the ex-works price of the
product
2714 Bitumen and asphalt, natural; bituminous or oil shale Operations of refining and/or one or more specific
and tar sands; asphaltites and asphaltic rocks process(es)(13)
or
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(11) For the special conditions relating to “specific processes”, see Introductory Note 7.2.
(12) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(13) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
Other operations in which all the materials used are
classified within a heading other than that of the
product. However, materials of the same heading as the
product may be used, provided that their total value
does not exceed 50 per cent of the ex-works price of the
product
2715 Bituminous mixtures based on natural asphalt, on Operations of refining and/or one or more specific
natural bitumen, on petroleum bitumen, on mineral tar process(es)(14)
or on mineral tar pitch(for example, bituminous mastics,
or
cut-backs)
Other operations in which all the materials used are
classified within a heading other than that of the
product. However, materials of the same heading as the
product may be used, provided that their total value
does not exceed 50 per cent of the ex-works price of the
product
ex Chapter 28 Inorganic chemicals; organic or inorganic compounds of Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
precious metals, of rare-earth metals, of radioactive of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
elements or of isotopes, except for: as the product may be used, provided that their total product
value does not exceed 20 per cent of the ex-works price
of the product
ex 2805 “Mischmetall” Manufacture by electrolytic or thermal treatment in
which the value of all the materials used does not exceed
50 per cent of the ex-works price of the product
ex 2811 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which the value of all the materials used
does not exceed 40 per cent of the ex-works price of the
product
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(14) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 2833 Aluminium sulphate Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
ex 2840 Sodium perborate Manufacture from disodium tetraborate pentahydrate Manufacture in which the value of all the materials used
does not exceed 40 per cent of the ex-works price of the
product
ex 2852 – Mercury compounds of internal ethers and their Manufacture from materials of any heading. However, Manufacture in which the value of all the materials used
halogenated, sulphonated, nitrated or nitrosated the value of all the materials of heading 2909 used shall does not exceed 40 per cent of the ex-works price of the
derivatives not exceed 20 per cent of the ex-works price of the product
product
– Mercury compounds of nucleic acids and their salts, Manufacture from materials of any heading. However, Manufacture in which the value of all the materials used
whether or not chemically defined; other heterocyclic the value of all the materials of headings 2852, 2932, does not exceed 40 per cent of the ex-works price of the
mercury compounds 2933 and 2934 used shall not exceed 20 per cent of the product
ex-works price of the product
– Other albumines, albuminates and other albumin Manufacture from materials of any heading except that Manufacture in which the value of all the materials used
derivatives, containing mercury compounds of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
as the product may be used provided that their total product
value does not exceed 20 per cent of the ex-works price
of the product
– Other chemical products and preparations of the Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
chemical or allied industries (including those of the product. However, materials of the same heading does not exceed 40 per cent of the ex-works price of the
consisting of mixtures of natural products), not as the product may be used, provided that their total product
elsewhere specified or included, containing mercury value does not exceed 20 per cent of the ex-works price
compounds of the product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 29 Organic chemicals; except for: Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
as the product may be used, provided that their total product
value does not exceed 20 per cent of the ex-works price
of the product
ex 2901 Acyclic hydrocarbons for use as power or heating fuels Operations of refining and/or one or more specific
process(es)(15)
or
Other operations in which all the materials used are
classified within a heading other than that of the
product. However, materials of the same heading as the
product may be used, provided that their total value
does not exceed 50 per cent of the ex-works price of the
product
ex 2902 Cyclanes and cyclenes (other than azulenes), benzene, Operations of refining and/or one or more specific
toluene, xylenes, for use as power or heating fuels process(es)(16)
or
Other operations in which all the materials used are
classified within a heading other than that of the
product. However, materials of the same heading as the
product may be used, provided that their total value
does not exceed 50 per cent of the ex-works price of the
product
ex 2905 Metal alcoholates of alcohols of this heading and of Manufacture from materials of any heading, including Manufacture in which the value of all the materials used
ethanol other materials of heading 2905. However, metal does not exceed 50 per cent of the ex-works price of the
alcoholates of this heading may be used, provided that product
their total value does not exceed 20 per cent of the
ex-works price of the product
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(15) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
(16) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
2915 Saturated acyclic monocarboxylic acids and their Manufacture from materials of any heading. However, Manufacture in which the value of all the materials used
anhydrides, halides, peroxides and peroxyacids; their the value of all the materials of headings 2915 and 2916 does not exceed 50 per cent of the ex-works price of the
halogenated, sulphonated, nitrated or nitrosated used shall not exceed 20 per cent of the ex-works price product
derivatives of the product
ex 2930 Dithiocarbonates (xanthates and xanthogenates) Manufacture from materials of any heading, except that
of the product. However, materials of the same heading
as the product may be used, provided that their total
value does not exceed 20 per cent of the ex-works price
of the product
ex 2932 – Internal ethers and their halogenated, sulphonated, Manufacture from materials of any heading. However, Manufacture in which the value of all the materials used
nitrated or nitrosated derivatives the value of all the materials of heading 2909 used shall does not exceed 40 per cent of the ex-works price of the
not exceed 20 per cent of the ex-works price of the product
product
– Cyclic acetals and internal hemiacetals and their Manufacture from materials of any heading Manufacture in which the value of all the materials used
halogenated, sulphonated, nitrated or nitrosated does not exceed 40 per cent of the ex-works price of the
derivatives product
2933 Heterocyclic compounds with nitrogen hetero-atom(s) Manufacture from materials of any heading. However, Manufacture in which the value of all the materials used
only the value of all the materials of headings 2932 and 2933 does not exceed 40 per cent of the ex-works price of the
used shall not exceed 20 per cent of the ex-works price product
of the product
2934 Nucleic acids and their salts, whether or not chemically Manufacture from materials of any heading. However, Manufacture in which the value of all the materials used
defined; other heterocyclic compounds the value of all the materials of headings 2932, 2933 does not exceed 40 per cent of the ex-works price of the
and 2934 used shall not exceed 20 per cent of the product
ex-works price of the product
ex 2939 Concentrates of poppy straw containing not less than Manufacture in which the value of all the materials used
50 per cent by weight of alkaloids does not exceed 50 per cent of the ex-works price of the
product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 30 Pharmaceutical products; except for: Manufacture from materials of any heading, except that
of the product. However, materials of the same heading
as the product may be used, provided that their total
value does not exceed 20 per cent of the ex-works price
of the product
3002 Human blood; animal blood prepared for therapeutic,
prophylactic or diagnostic uses; antisera, other blood
fractions and immunological products, whether or not
modified or obtained by means of biotechnological
processes; vaccines, toxins, cultures of micro-organisms
(excluding yeasts) and similar products; cell cultures,
whether or not modified:
– Products consisting of two or more constituents Manufacture from materials of any heading, including
which have been mixed together for therapeutic or other materials of heading 3002. However, materials of
prophylactic uses or unmixed products for these uses, the same description as the product may be used,
put up in measured doses or in forms or packings for provided that their total value does not exceed 20 per
retail sale cent of the ex-works price of the product
– Other:
– – Human blood Manufacture from materials of any heading, including
other materials of heading 3002. However, materials of
the same description as the product may be used,
provided that their total value does not exceed 20 per
cent of the ex-works price of the product
– – Animal blood prepared for therapeutic or Manufacture from materials of any heading, including
prophylactic uses other materials of heading 3002. However, materials of
the same description as the product may be used,
provided that their total value does not exceed 20 per
cent of the ex-works price of the product
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– – Blood fractions other than antisera, haemoglobin, Manufacture from materials of any heading, including
blood globulins and serum globulins other materials of heading 3002. However, materials of
the same description as the product may be used,
provided that their total value does not exceed 20 per
cent of the ex-works price of the product
– – Haemoglobin, blood globulins and serum globulins Manufacture from materials of any heading, including
other materials of heading 3002. However, materials of
the same description as the product may be used,
provided that their total value does not exceed 20 per
cent of the ex-works price of the product
– – Other Manufacture from materials of any heading, including
other materials of heading 3002. However, materials of
the same description as the product may be used,
provided that their total value does not exceed 20 per
cent of the ex-works price of the product
– Other carboxyimide-function compounds (including Manufacture from materials of any heading except that Manufacture in which the value of all the materials used
saccharin and its salts) and imine-function of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
compounds, complying with Note 2 to Chapter 30 of as the product may be used provided that their total product
the Harmonized System value does not exceed 20 per cent of the ex-works price
of the product
– Other heterocyclic compounds with nitrogen Manufacture from materials of any heading. However, Manufacture in which the value of all the materials used
hetero-atom(s) only, containing an unfused imidazole the value of all the materials of headings 2932 and 2933 does not exceed 40 per cent of the ex-works price of the
ring (whether or not hydrogenated) in the structure, used shall not exceed 20 per cent of the ex-works price product
complying with Note 2 to Chapter 30 of the of the product
Harmonized System
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other nucleic acids and their salts, whether or not Manufacture from materials of any heading. However, Manufacture in which the value of all the materials used
chemically defined, complying with Note 2 to the value of all the materials of headings 2932, 2933 does not exceed 40 per cent of the ex-works price of the
Chapter 30 of the Harmonized System; other and 2934 used shall not exceed 20 per cent of the product
heterocyclic compounds, complying with Note 2 to ex-works price of the product
Chapter 30 of the Harmonized System
– Other hormones, prostaglandins, thromboxanes and Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
leukotrienes, natural or reproduced by synthesis, of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
complying with Note 2 to Chapter 30 of the as the product may be used, provided that their total product
Harmonized System; derivatives and structural value does not exceed 20 per cent of the ex-works price
analogues thereof, including chain modified of the product
polypeptides, used primarily as hormones, complying
with Note 2 to Chapter 30 of the Harmonized System
– Other polyethers, in primary forms, complying with Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
Note 2 to Chapter 30 of the Harmonized System of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
as the product may be used, provided that their total product
value does not exceed 20 per cent of the ex-works price
of the product,
or
Manufacture from polycarbonate of tetrabromo
(bisphenol A) of subheading 3907.40
3003 and 3004 Medicaments (excluding products of heading 3002,
3005 or 3006):
– Obtained from amikacin of heading 2941 Manufacture from materials of any heading, except that
of the product. However, materials of headings 3003
and 3004 may be used, provided that their total value
does not exceed 20 per cent of the ex-works price of the
product
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other Manufacture:
– from materials of any heading, except that of the
product. However, materials of headings 3003
and 3004 may be used, provided that their total value
does not exceed 20 per cent of the ex-works price of
the product, and
– in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
ex 3006 – Waste pharmaceuticals specified in note 4(k) to this The origin of the product in its original classification
Chapter shall be retained
– Sterile surgical or dental adhesion barriers, whether or
not absorbable:
– – made of plastics Manufacture in which the value of all the materials of Manufacture in which the value of all the materials used
Chapter 39 used does not exceed 20 per cent of the does not exceed 25 per cent of the ex-works price of the
ex-works price of the product product
– – made of 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
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(17) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Appliances identifiable for ostomy use Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
Placebos and blinded (or double-blinded) clinical trial
kits for a recognised clinical trial, put up in measured
doses:
– if made of sugar, Manufacture:
– from materials of any heading, except that of the
product, and
– in which the value of all the materials of Chapter 17
used does not exceed 50 per cent of the ex-works
price of the product
– if made of starch or other foodstuff Manufacture from materials of any heading, except that
of the product
– if in liquid form for oral intake Manufacture:
– from materials of any heading, except that of the
product, and
– in which all the materials of headings 0401 to 0406
used are wholly obtained
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– if kits containing medicaments; and Manufacture:
– from materials of any heading, except that of the
product. However, materials of headings 3003 and
3004 may be used, provided that their total value
does not exceed 20 per cent of the ex works price of
the product, and
– in which the value of all the materials used does not
exceed 50 per cent of the ex works price of the
product
– if containing other chemicals. Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
Chapter 31 Fertilisers Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
as the product may be used, provided that their total product
value does not exceed 20 per cent of the ex-works price
of the product
ex Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
dyes, pigments and other colouring matter; paints and of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
varnishes; putty and other mastics; inks; except for: as the product may be used, provided that their total product
value does not exceed 20 per cent of the ex-works price
of the product
3204 Synthetic organic colouring matter, whether or not Manufacture from materials of any heading
chemically defined; preparations as specified in note 3 to
this chapter based on synthetic organic colouring
matter; synthetic organic products of a kind used as
fluorescent brightening agents or as luminophores,
whether or not chemically defined
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
3206 Other colouring matter; preparations as specified in note Manufacture from materials of any heading
3 to this chapter, other than those of heading 3203,
3204 or 3205; inorganic products of a kind used as
luminophores, whether or not chemically defined
ex Chapter 33 Essential oils and resinoids; perfumery, cosmetic or toilet Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
preparations; except for: of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
as the product may be used, provided that their total product
value does not exceed 20 per cent of the ex-works price
of the product
3301 Essential oils (terpeneless or not), including concretes Manufacture from materials of any heading, including Manufacture in which the value of all the materials used
and absolutes; resinoids; extracted oleoresins; materials of a different “group”(18) in this heading. does not exceed 40 per cent of the ex-works price of the
concentrates of essential oils in fats, in fixed oils, in However, materials of the same group as the product product
waxes or the like, obtained by enfleurage or maceration; may be used, provided that their total value does not
terpenic by-products of the deterpenation of essential exceed 20 per cent of the ex-works price of the product
oils; aqueous distillates and aqueous solutions of
essential oils
ex 3302 Preparations based on odoriferous substances that Manufacture from materials of any heading, except that
contain more than 5 per cent of weight in sugar, of of the product. However, materials of the same heading
a kind used in the food or drink industries as the product may be used, provided that their total
value does not exceed 20 per cent of the ex-works price
of the product
ex Chapter 34 Soap, organic surface-active agents, washing Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
preparations, lubricating preparations, artificial waxes, of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
prepared waxes, polishing or scouring preparations, as the product may be used, provided that their total product
candles and similar articles, modelling pastes, “dental value does not exceed 20 per cent of the ex-works price
waxes” and dental preparations with a basis of plaster; of the product
except for:
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(1) (2) (3) or (4)
ex 3403 Lubricating preparations containing less than 70 per Operations of refining and/or one or more specific
cent by weight of petroleum oils or oils obtained from process(es)(19)
bituminous minerals
or
Other operations in which all the materials used are
classified within a heading other than that of the
product. However, materials of the same heading as the
product may be used, provided that their total value
does not exceed 50 per cent of the ex-works price of the
product
3404 Artificial waxes and prepared waxes:
– With a basis of paraffin, petroleum waxes, waxes Manufacture from materials of any heading, except that
obtained from bituminous minerals, slack wax or of the product. However, materials of the same heading
scale wax as the product may be used, provided that their total
value does not exceed 50 per cent of the ex-works price
of the product
– Other Manufacture from materials of any heading, except for: Manufacture in which the value of all the materials used
does not exceed 40 per cent of the ex-works price of the
– hydrogenated oils having the character of waxes of
product
heading 1516,
– fatty acids not chemically defined or industrial fatty
alcohols having the character of waxes of
heading 3823, and
– materials of heading 3404.
However, these materials may be used, provided that
their total value does not exceed 20 per cent of the
ex-works price of the product
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(19) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 35 Albuminoidal substances; modified starches; glues; Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
enzymes; except for: of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
as the product may be used, provided that their total product
value does not exceed 20 per cent of the ex-works price
of the product
ex 3502 Egg albumin Manufacture from materials of any heading, except that
of the product. However, materials of the same heading
as the product may be used, provided that their total
value does not exceed 20 per cent of the ex-works price
of the product
3505 Dextrins and other modified starches (for example, Manufacture from materials of any heading, including Manufacture in which the value of all the materials used
pregelatinised or esterified starches); glues based on other materials of heading 3505 does not exceed 40 per cent of the ex-works price of the
starches, or on dextrins or other modified starches product
ex 3507 Prepared enzymes not elsewhere specified or included Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 50 per cent of the ex-works price of the
product
Chapter 36 Explosives; pyrotechnic products; matches; pyrophoric Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
alloys; certain combustible preparations of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
as the product may be used, provided that their total product
value does not exceed 20 per cent of the ex-works price
of the product
ex Chapter 37 Photographic or cinematographic goods; except for: Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product. However, materials of the same heading does not exceed 40 per cent of the ex-works price of the
as the product may be used, provided that their total product
value does not exceed 20 per cent of the ex-works price
of the product
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(1) (2) (3) or (4)
3701 Photographic plates and film in the flat, sensitised,
unexposed, of any material other than paper,
paperboard or textiles; instant print film in the flat,
sensitised, unexposed, whether or not in packs:
– Instant print film for colour photography, in packs Manufacture from materials of any heading, except Manufacture in which the value of all the materials used
those of headings 3701 and 3702. However, materials does not exceed 40 per cent of the ex-works price of the
of heading 3702 may be used, provided that their total product
value does not exceed 30 per cent of the ex-works price
of the product
– Other Manufacture from materials of any heading, except Manufacture in which the value of all the materials used
those of headings 3701 and 3702. However, materials does not exceed 40 per cent of the ex-works price of the
of headings 3701 and 3702 may be used, provided that product
their total value does not exceed 20 per cent of the
ex-works price of the product
3702 Photographic film in rolls, sensitised, unexposed, of any Manufacture from materials of any heading, except Manufacture in which the value of all the materials used
material other than paper, paperboard or textiles; instant those of headings 3701 and 3702 does not exceed 40 per cent of the ex-works price of the
print film in rolls, sensitised, unexposed product
3704 Photographic plates, film paper, paperboard and textiles, Manufacture from materials of any heading, except Manufacture in which the value of all the materials used
exposed but not developed those of headings 3701 to 3704 does not exceed 40 per cent of the ex-works price of the
product
ex Chapter 38 Miscellaneous chemical products; except for: Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
as the product may be used, provided that their total product
value does not exceed 20 per cent of the ex-works price
of the product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 3801 – Colloidal graphite in suspension in oil and Manufacture in which the value of all the materials used
semi-colloidal graphite; carbonaceous pastes for does not exceed 50 per cent of the ex-works price of the
electrodes product
– Graphite in paste form, being a mixture of more than Manufacture in which the value of all the materials of Manufacture in which the value of all the materials used
30 per cent by weight of graphite with mineral oils heading 3403 used does not exceed 20 per cent of the does not exceed 40 per cent of the ex-works price of the
ex-works price of the product product
ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value of all the materials used
does not exceed 40 per cent of the ex-works price of the
product
ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of raw spirits of Manufacture in which the value of all the materials used
sulphate turpentine does not exceed 40 per cent of the ex-works price of the
product
ex 3806 Salts of rosin, of resin acids or of derivatives of rosin or Manufacture from rosins and resin acids Manufacture in which the value of all the materials used
resin acids, (other than salts of rosin adducts); ester does not exceed 40 per cent of the ex-works price of the
gums product
ex 3807 Wood pitch(wood tar pitch) Distillation of wood tar Manufacture in which the value of all the materials used
does not exceed 40 per cent of the ex-works price of the
product
3808 Insecticides, rodenticides, fungicides, herbicides, Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
anti-sprouting products and plant-growth regulators, of the product does not exceed 50 per cent of the ex-works price of the
disinfectants and similar products, put up in forms or product
packings for retail sale or as preparations or articles(for
example, sulphur-treated bands, wicks and candles, and
fly-papers)
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
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:
– With a basis of amylaceous substances Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
– Other Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 50 per cent of the ex-works price of the
product
3810 Pickling preparations for metal surfaces; fluxes and Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
other auxiliary preparations for soldering, brazing or of the product does not exceed 50 per cent of the ex-works price of the
welding; soldering, brazing or welding powders and product
pastes consisting of metal and other materials;
preparations of a kind used as cores or coatings for
welding electrodes or rods
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 Manufacture in which the value of all the materials of
petroleum oils or oils obtained from bituminous heading 3811 used does not exceed 50 per cent of the
minerals ex-works price of the product
– Other Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
3812 Prepared rubber accelerators; compound plasticisers for Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
rubber or plastics, not elsewhere specified or included; of the product does not exceed 50 per cent of the ex-works price of the
anti-oxidising preparations and other compound product
stabilizers for rubber or plastics
3813 Preparations and charges for fire-extinguishers; charged Manufacture in which the value of all the materials used
fire-extinguishing grenades does not exceed 50 per cent of the ex-works price of the
product
3814 Organic composite solvents and thinners, not elsewhere Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
specified or included; prepared paint or varnish of the product does not exceed 50 per cent of the ex-works price of the
removers product
ex 3816 Dolomite ramming mix Manufacture from materials of any heading, except that
of the product
3818 Chemical elements doped for use in electronics, in the Manufacture in which the value of all the materials used
form of discs, wafers or similar forms; chemical does not exceed 50 per cent of the ex-works price of the
compounds doped for use in electronics product
3819 Hydraulic brake fluids and other prepared liquids for Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
hydraulic transmission, not containing or containing of the product does not exceed 50 per cent of the ex-works price of the
less than 70 per cent by weight of petroleum oils or oils product
obtained from bituminous minerals
3820 Anti-freezing preparations and prepared de-icing fluids Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 3821 Prepared culture media for the development or Manufacture in which the value of all the materials used
maintenance of micro-organisms (including viruses and does not exceed 50 per cent of the ex-works price of the
the like) or of plant, human or animal cells product
3822 Diagnostic or laboratory reagents on a backing, Manufacture in which the value of all the materials used
prepared diagnostic or laboratory reagents whether or does not exceed 50 per cent of the ex-works price of the
not on a backing, whether or not put up in the form of product
kits, other than those of heading 3006; certified
reference materials, except for:
– - For malaria Manufacture from materials of any heading, except that
of the product. However, materials of the same heading
– – For blood-grouping
as the product may be used, provided that their total
value does not exceed 20 per cent of the ex-works price
of the product
– – For Zika and other diseases transmitted by Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
mosquitoes of the genus Aedes of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
as the product may be used, provided that their total product
– – Other
value does not exceed 20 per cent of the ex-works price
of the product
3823 Industrial monocarboxylic fatty acids; acid oils from
refining; industrial fatty alcohols:
– Industrial monocarboxylic fatty acids, acid oils from Manufacture from materials of any heading, except that
refining of the product
– Industrial fatty alcohols Manufacture from materials of any heading, including
other materials of heading 3823
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
3824 Prepared binders for foundry moulds or cores; chemical
products and preparations of the chemical or allied
industries (including those consisting of mixtures of
natural products), not elsewhere specified or included:
– The following of this heading: Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product. However, materials of the same heading does not exceed 40 per cent of the ex-works price of the
– – Prepared binders for foundry moulds or cores based
as the product may be used, provided that their total product
on natural resinous products
value does not exceed 20 per cent of the ex-works price
– – Naphthenic acids, their water-insoluble salts and of the product
their esters
– – Sorbitol other than that of heading 2905
– – Petroleum sulphonates, excluding petroleum
sulphonates of alkali metals, of ammonium or of
ethanolamines; thiophenated sulphonic acids of oils
obtained from bituminous minerals, and their salts
– – Ion exchangers
– – Getters for vacuum tubes
– – Alkaline iron oxide for the purification of gas
– – Ammoniacal gas liquors and spent oxide produced
in coal gas purification
– – Sulphonaphthenic acids, their water-insoluble salts
and their esters
– – Fusel oil and Dippel’s oil
– – Mixtures of salts having different anions
– – Copying pastes with a basis of gelatin, whether or
not on a paper or textile backing
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
3826 – Biodiesel: mixtures of mono alkyl esters of the fatty Manufacture
acids of the long chain of sub products of vegetable
– from materials of any heading, except that of the
and animal oils. For greater certainty, the mono alkyl
product, and
ester makes reference to methyl ester or ethyl ester of
fatty acids – in which all the materials of Chapter 15 used are
wholly obtained(20)
– Other Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
3827 Mixtures containing halogenated derivatives of methane, Manufacture in which the value of all the materials used
ethane or propane, not elsewhere specified or included. does not exceed 50 per cent of the ex-works price of the
product
ex Chapter 39 Plastics and articles thereof Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 50 per cent of the ex-works price of the
product
3907 – Copolymer, made from polycarbonate and Manufacture from materials of any heading Manufacture in which the value of all the materials used
acrylonitrile-butadiene-styrene copolymer (ABS); does not exceed 50 per cent of the ex-works price of the
polyethers of subheading 3907.20 except polyacetals; product
epoxide resins of subheading 3907.30;
polycarbonates of subheading 3907.40; unsaturated
polyesters of subheading 3907.91
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(20) See Note 4 of Appendix 2 A.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
as the product may be used, provided that their total product
value does not exceed 20 per cent of the ex-works price
of the product, or
Manufacture from polycarbonate of tetrabromo
(bisphenol A) of subheading 3907.40
3915 Waste, parings and scrap, of plastics Manufacture from materials of any heading, except that
of the product
3920 Other plates, sheets, film, foil and strip, of plastics, Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
non-cellular and not reinforced, laminated, supported or of the product(21) does not exceed 50 per cent of the ex-works price of the
similarly combined with other materials product
ex Chapter 40 Rubber and articles thereof; except for: Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 60 per cent of the ex works price of the
product
ex 4001 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber
4004 Waste, parings and scrap of rubber (other than hard Manufacture from materials of any heading, except that
rubber) and powders and granules obtained therefrom of the product
4005 Compounded rubber, unvulcanised, in primary forms or Manufacture in which the value of all the materials used,
in plates, sheets or strip except natural rubber, does not exceed 50 per cent of
the ex-works price of the product
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(21) See Note 5 of Appendix 2A.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
4012 Retreaded or used pneumatic tyres of rubber; solid or
cushion tyres, tyre treads and tyre flaps, of rubber:
– Retreaded pneumatic, solid or cushion tyres, of rubber Retreading of used tyres
– Other Manufacture from materials of any heading, except
those of headings 4011 and 4012
ex 4017 Articles of hard rubber Manufacture from hard rubber
ex Chapter 41 Raw hides and skins (other than furskins) and leather; Manufacture from materials of any heading, except that
except for: of the product
ex 4102 Raw skins of sheep or lambs, without wool on Removal of wool from sheep or lamb skins, with wool
on
4104 to 4106 Tanned or crust hides and skins, without wool or hair Retanning of tanned leather
on, whether or not split, but not further prepared
or
Manufacture from materials of any heading, except that
of the product
ex 4114 Patent leather and patent laminated leather; metallised Manufacture from materials of headings 4104 to 4106,
leather 4107, 4112 or 4113, provided that their total value
does not exceed 50 per cent of the ex works price of the
product
Chapter 42 Articles of leather; saddlery and harness; travel goods, Manufacture from materials of any heading, except that
handbags and similar containers; articles of animal gut of the product
(other than silk worm gut)
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 43 Furskins and artificial fur; manufactures thereof; except Manufacture from materials of any heading, except that
for: 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 Manufacture from non-assembled tanned or dressed
articles of furskin furskins of heading 4302
ex Chapter 44 Wood and articles of wood; wood charcoal; except for: Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 50 per cent of the ex-works price 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 Planing, sanding or end-jointing
a thickness exceeding 6 mm, planed, sanded or
end-jointed
ex 4408 Sheets for veneering (including those obtained by slicing Splicing, planing, sanding or end-jointing
laminated wood) and for plywood, of a thickness not
exceeding 6 mm, spliced, and other wood sawn
lengthwise, sliced or peeled of a thickness not exceeding
6 mm, planed, sanded or end-jointed
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 4409 Wood continuously shaped along any of its edges, ends
or faces, whether or not planed, sanded or end-jointed:
– Sanded or end-jointed Sanding or end-jointing
– Beadings and mouldings Beading or moulding
ex 4410 to Beadings and mouldings, including moulded skirting Beading or moulding
ex 4413 and other moulded boards
ex 4415 Packing cases, boxes, crates, drums and similar packings, Manufacture from boards not cut to size
of wood
ex 4416 Casks, barrels, vats, tubs and other coopers’ products Manufacture from riven staves, not further worked than
and parts thereof, of wood sawn on the two principal surfaces
ex 4418 – Builders’ joinery and carpentry of wood Manufacture from materials of any heading, except that
of the product. However, cellular wood panels, shingles
and shakes may be used
– Beadings and mouldings Beading or moulding
ex 4421 Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading, except drawn
wood of heading 4409
ex Chapter 45 Cork and articles of cork; except for: Manufacture from materials of any heading, except that
of the product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
4503 Articles of natural cork Manufacture from cork of heading 4501
Chapter 46 Manufactures of straw, of esparto or of other plaiting Manufacture from materials of any heading, except that
materials; basketware and wickerwork of the product
Chapter 47 Pulp of wood or of other fibrous cellulosic material; Manufacture from materials of any heading, except that
recovered (waste and scrap) paper or paperboard of the product
ex Chapter 48 Paper and paperboard; articles of paper pulp, of paper or Manufacture from materials of any heading, except that
of paperboard; except for: 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 Manufacture from paper-making materials of
transfer papers (other than those of heading 4809), Chapter 47
duplicator stencils and offset plates, of paper, whether or
not put up in boxes
4817 Envelopes, letter cards, plain postcards and Manufacture:
correspondence cards, of paper or paperboard; boxes,
– from materials of any heading, except that of the
pouches, wallets and writing compendiums, of paper or
product, and
paperboard, containing an assortment of paper
stationery – in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
ex 4818 Toilet paper Manufacture from paper-making materials of
Chapter 47
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 4819 Cartons, boxes, cases, bags and other packing Manufacture:
containers, of paper, paperboard, cellulose wadding or
– from materials of any heading, except that of the
webs of cellulose fibres
product, and
– in which the value of all the materials used does not
exceed 50 per cent 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 per cent of the ex-works price of the
product
ex 4823 Other paper, paperboard, cellulose wadding and webs of Manufacture from paper-making materials of
cellulose fibres, cut to size or shape Chapter 47
ex Chapter 49 Printed books, newspapers, pictures and other products Manufacture from materials of any heading, except that
of the printing industry; manuscripts, typescripts and of the product
plans; except for:
4909 Printed or illustrated postcards; printed cards bearing Manufacture from materials of any heading, except
personal greetings, messages or announcements, those of headings 4909 and 4911
whether or not illustrated, with or without envelopes or
trimmings
4910 Calendars of any kind, printed, including calendar
blocks:
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Calendars of the “perpetual” type or with replaceable Manufacture:
blocks mounted on bases other than paper or
– from materials of any heading, except that of the
paperboard
product, and
– in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
– Other Manufacture from materials of any heading, except
those of headings 4909 and 4911
ex Chapter 50 Silk; except for: Manufacture from materials of any heading, except that
of the product
ex 5003 Silk waste (including cocoons unsuitable for reeling, Carding or combing of silk waste
yarn waste and garnetted stock), carded or combed
5004 to ex 5006 Silk yarn and yarn spun from silk waste Manufacture from(22):
– 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:
50/128
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(22) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Incorporating rubber thread Manufacture from single yarn(23)
– Other Manufacture from(24):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or combed or
otherwise prepared for spinning,
– elastomeric yarns from headings 5402 and 5404
– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at least two preparatory or
finishing operations (such as scouring, bleaching,
mercerising, heat setting, raising, calendering, shrink
resistance processing, permanent finishing, decatising,
impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed
47,5 per cent of the ex-works price of the product
ex Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and Manufacture from materials of any heading, except that
woven fabric; except for: of the product
ELI:
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(24) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
5106 to 5110 Yarn of wool, of fine or coarse animal hair or of Manufacture from(25):
horsehair
– 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(26)
– Other Manufacture from(27):
– coir yarn,
– natural fibres,
– tops of wool, of fine or coarse animal hair or of
horsehair of heading 5105
– man-made staple fibres, not carded or combed or
otherwise prepared for spinning,
– elastomeric yarns from headings 5402 and 5404
– chemical materials or textile pulp, or
52/128
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(25) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(26) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(27) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– paper
or
Printing accompanied by at least two preparatory or
finishing operations (such as scouring, bleaching,
mercerising, heat setting, raising, calendering, shrink
resistance processing, permanent finishing, decatising,
impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed 47,5
per cent of the ex-works price of the product
ex Chapter 52 Cotton; except for: Manufacture from materials of any heading, except that
of the product
5204 to 5207 Yarn and thread of cotton Manufacture from(28):
– 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(29)
ELI:
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53/128
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(29) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other Manufacture from(30):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or combed or
otherwise prepared for spinning,
– elastomeric yarns from headings 5402 and 5404
– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at least two preparatory or
finishing operations (such as scouring, bleaching,
mercerising, heat setting, raising, calendering, shrink
resistance processing, permanent finishing, decatising,
impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed
47,5 per cent of the ex-works price of the product
ex Chapter 53 Other vegetable textile fibres; paper yarn and woven Manufacture from materials of any heading, except that
fabrics of paper yarn; except for: of the product
5306 to 5308 – Yarn of other vegetable textile fibres; paper yarn Manufacture from(31):
– raw silk or silk waste, carded or combed or otherwise
prepared for spinning,
– natural fibres, not carded or combed or otherwise
prepared for spinning,
54/128
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(30) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(31) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– 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(32):
– Other Manufacture from(33):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or combed or
otherwise prepared for spinning,
– elastomeric yarns from headings 5402 and 5404,
– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at least two preparatory or
finishing operations (such as scouring, bleaching,
mercerising, heat setting, raising, calendering, shrink
resistance processing, permanent finishing, decatising,
impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed
47,5 per cent of the ex-works price of the product
ELI:
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55/128
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EN (32) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(33) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
5401 to 5406 Yarn, monofilament and thread of man-made filaments Manufacture from(34):
– raw silk or silk waste, carded or combed or otherwise
prepared for spinning,
– natural fibres, not carded or combed or otherwise
prepared for spinning,
– chemical materials or textile pulp, or
– paper-making materials
5407 and 5408 Woven fabrics of synthetic or artificial filament yarn:
– Incorporating rubber thread Manufacture from single yarn(35)
– Other Manufacture from(36):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or combed or
otherwise prepared for spinning,
– elastomeric yarns from headings 5402 and 5404,
– chemical materials or textile pulp, or
– paper
56/128
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(34) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(35) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(36) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
or
Printing accompanied by at least two preparatory or
finishing operations (such as scouring, bleaching,
mercerising, heat setting, raising, calendering, shrink
resistance processing, permanent finishing, decatising,
impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed
47,5 per cent of the ex-works price of the product
5501 to 5507 Man-made staple fibres Manufacture from chemical materials or textile pulp
5508 to 5511 Yarn and sewing thread of man-made staple fibres Manufacture from(37):
– 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(38):
ELI:
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57/128
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(38) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other Manufacture from(39):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or combed or
otherwise prepared for spinning,
– elastomeric yarns from headings 5402 and 5404,
– chemical materials or textile pulp, or
– paper
or
Printing accompanied by at least two preparatory or
finishing operations (such as scouring, bleaching,
mercerising, heat setting, raising, calendering, shrink
resistance processing, permanent finishing, decatising,
impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed
47,5 per cent of the ex-works price of the product
ex Chapter 56 Wadding, felt and non-wovens; special yarns; twine, Manufacture from(40):
cordage, ropes and cables and articles thereof; except
– coir yarn,
for:
– natural fibres,
– elastomeric yarns from headings 5402 and 5404,
– chemical materials or textile pulp, or
– paper-making materials
58/128
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(39) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(40) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
5602 Felt, whether or not impregnated, coated, covered or
laminated:
– Needleloom felt Manufacture from(41):
– natural fibres, or
– chemical materials or textile pulp
However:
– polypropylene filament of heading 5402,
– polypropylene fibres of heading 5503 or 5506, or
– polypropylene filament tow of heading 5501,
of which the denomination in all cases of a single
filament or fibre is less than 9 decitex, may be used,
provided that their total value does not exceed 40 per
cent of the ex-works price of the product
– Other Manufacture from(42):
– natural fibres,
– man-made staple 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 5404 or 5405,
impregnated, coated, covered or sheathed with rubber or
plastics:
ELI:
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59/128
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EN (41) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(42) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile
covered
– Other Manufacture from(43):
– 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 Manufacture from(44):
yarn, or strip or the like of heading 5404 or 5405,
– natural fibres,
combined with metal in the form of thread, strip or
powder or covered with metal – man-made staple fibres, not carded or combed or
otherwise processed for spinning,
– chemical materials or textile pulp, or
– paper-making materials
5606 – Gimped yarn, and strip and the like of heading 5404 Manufacture from(45):
or 5405, gimped (other than those of heading 5605
– natural fibres,
and gimped horsehair yarn); chenille yarn (including
flock chenille yarn); loop wale-yarn – man-made staple fibres, not carded or combed or
otherwise processed for spinning,
– chemical materials or textile pulp, or
– paper-making materials
– Gimped yarn associated to elastomeric yarn Manufacture from yarn
60/128
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(43) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(44) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(45) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 5607.50 and Twine and nets Manufacture from(46)(47):
5608
– coir yarn,
– natural fibres,
– elastomeric yarns from headings 5402 and 5404,
– chemical materials or textile pulp, or
– paper-making materials
Chapter 57 Carpets and other textile floor coverings:
– Of needleloom felt Manufacture from(48):
– natural fibres, or
– chemical materials or textile pulp
However:
– polypropylene filament of heading 5402,
– polypropylene fibres of heading 5503 or 5506, or
– polypropylene filament tow of heading 5501,
of which the denomination in all cases of a single
filament or fibre is less than 9 decitex, may be used,
provided that their total value does not exceed 40 per
cent of the ex-works price of the product
Jute fabric may be used as a backing
ELI:
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61/128
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EN
(46) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(47) See Note 6 of Appendix 2A.
(48) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Of other felt Manufacture from(49):
– natural fibres, not carded or combed or otherwise
processed for spinning, or
– chemical materials or textile pulp
– Other Manufacture from(50):
– coir yarn or jute yarn,
– synthetic or artificial filament yarn,
– natural fibres, or
– man-made staple fibres, not carded or combed or
otherwise processed for spinning
Jute fabric may be used as a backing
ex Chapter 58 Special woven fabrics; tufted textile fabrics; lace;
tapestries; trimmings; embroidery, except for:
– Combined with rubber thread Manufacture from single yarn(51)
– Other Manufacture from(52):
– natural fibres,
62/128
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(49) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(50) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(51) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(52) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– man-made staple fibres, not carded or combed or
otherwise processed for spinning, or
– elastomeric yarns from headings 5402 and 5404,
– chemical materials or textile pulp
or
Printing accompanied by at least two preparatory or
finishing operations (such as scouring, bleaching,
mercerising, heat setting, raising, calendering, shrink
resistance processing, permanent finishing, decatising,
impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed
47,5 per cent of the ex-works price of the product
5805 Hand-woven tapestries of the types Gobelins, Flanders, Manufacture from materials of any heading, except that
Aubusson, Beauvais and the like, and needle-worked of the product
tapestries (for example, petit point, cross stitch), whether
or not made up
5810 Embroidery in the piece, in strips or in motifs Manufacture:
– from materials of any heading, except that of the
product, and
– in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
5901 Textile fabrics coated with gum or amylaceous Manufacture from yarn
substances, of a kind used for the outer covers of books
or the like; tracing cloth; prepared painting canvas;
buckram and similar stiffened textile fabrics of a kind
used for hat foundations
ELI:
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
5902 Tyre cord fabric of high tenacity yarn of nylon or other
polyamides, polyesters or viscose rayon:
– Containing not more than 90 per cent by weight of Manufacture from yarn
textile materials
– Other Manufacture from chemical materials or textile pulp.
However, elastomeric yarns from headings 5402 and
5404 may be used
5903 Textile fabrics impregnated, coated, covered or Manufacture from yarn
laminated with plastics, other than those of
or
heading 5902
Printing accompanied by at least two preparatory or
finishing operations (such as scouring, bleaching,
mercerising, heat setting, rasing, calendering, shrink
resistance processing, permanent finishing, decatising,
impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed
47,5 per cent of the ex-works price of the product
5904 Linoleum, whether or not cut to shape; floor coverings Manufacture from yarn(53)
consisting of a coating or covering applied on a textile
backing, whether or not cut to shape
5905 Textile wall coverings:
– Impregnated, coated, covered or laminated with Manufacture from yarn
rubber, plastics or other materials
64/128
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(53) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other Manufacture from(54):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or combed or
otherwise processed for spinning, or
– chemical materials or textile pulp
or
Printing accompanied by at least two preparatory or
finishing operations (such as scouring, bleaching,
mercerising, heat setting, raising, calendering, shrink
resistance processing, permanent finishing, decatising,
impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed
47,5 per cent of the ex-works price of the product
5906 Rubberised textile fabrics, other than those of
heading 5902:
– Knitted or crocheted fabrics Manufacture from(55):
– natural fibres,
– man-made staple fibres, not carded or combed or
otherwise processed for spinning, or
– chemical materials or textile pulp
ELI:
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EN (54) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(55) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other fabrics made of synthetic filament yarn, Manufacture from chemical materials
containing more than 90 per cent by weight of textile
materials
– Other Manufacture from yarn
5907 Textile fabrics otherwise impregnated, coated or Manufacture from yarn
covered; painted canvas being theatrical scenery, studio
or
back-cloths or the like
Printing accompanied by at least two preparatory or
finishing operations (such as scouring, bleaching,
mercerising, heat setting, rasing, calendering, shrink
resistance processing, permanent finishing, decatising,
impregnating, mending and burling), provided that the
value of the unprinted fabric used does not exceed
47,5 per cent of the ex-works price of the product
5908 Textile wicks, woven, plaited or knitted, for lamps,
stoves, lighters, candles or the like; incandescent gas
mantles and tubular knitted gas mantle fabric therefor,
whether or not impregnated:
– Incandescent gas mantles, impregnated Manufacture from tubular knitted gas-mantle fabric
– Other Manufacture from materials of any heading, except that
of the product
5909 to 5911 Textile articles of a kind suitable for industrial use:
– Polishing discs or rings other than of felt of Manufacture from yarn or waste fabrics or rags of
heading 5911 heading 6310
66/128
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(1) (2) (3) or (4)
– Woven fabrics, of a kind commonly used in Manufacture from(56):
papermaking or other technical uses, felted or not,
– coir yarn,
whether or not impregnated or coated, tubular or
endless with single or multiple warp and/or weft, or – the following materials:
flat woven with multiple warp and/or weft of
heading 5911 – – yarn of polytetrafluoroethylene(57),
– – yarn, multiple, of polyamide, coated impregnated or
covered with a phenolic resin,
– – yarn of synthetic textile fibres of aromatic
polyamides, obtained by polycondensation of
m-phenylenediamine and isophthalic acid,
– – monofil of polytetrafluoroethylene(58),
– – yarn of synthetic textile fibres of poly (p-phenylene
terephthalamide),
– – glass fibre yarn, coated with phenol resin and
gimped with acrylic yarn(59),
– – copolyester monofilaments of a polyester and a resin
of terephthalic acid and 1,4-cyclohexanediethanol
and isophthalic acid,
– – natural fibres,
– – man-made staple fibres not carded or combed or
otherwise processed for spinning, or
– – chemical materials or textile pulp
ELI:
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EN
(56) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(57) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(58) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(59) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper- making machinery.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other Manufacture from(60):
– coir yarn,
– natural fibres,
– man-made staple fibres, not carded or combed or
otherwise processed for spinning, or
– chemical materials or textile pulp
Chapter 60 Knitted or crocheted fabrics Manufacture from(61):
– natural fibres,
– man-made staple fibres, not carded or combed or
otherwise processed for spinning,
– elastomeric yarns from headings 5402 and 5404, or
– chemical materials or textile pulp
Chapter 61 Articles of apparel and clothing accessories, knitted or
crocheted:
– Obtained by sewing together or otherwise assembling, Manufacture from yarn(62)(63)
two or more pieces of knitted or crocheted fabric
which have been either cut to form or obtained
directly to form
68/128
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(60) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(61) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(62) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(63) See Introductory Note 6.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other Manufacture from(64)(65):
– natural fibres,
– man-made staple fibres, not carded or combed or
otherwise processed for spinning, or
– chemical materials or textile pulp
ex Chapter 62 Articles of apparel and clothing accessories, not knitted Manufacture from yarn(66)(67)
or crocheted; except for:
ex 6202, Women’s, girls’ and babies’ clothing and clothing Manufacture from yarn(68)
ex 6204, accessories for babies, embroidered
or
ex 6206, ex 6209
and ex 6211 Manufacture from unembroidered fabric, provided that
the value of the unembroidered fabric used does not
exceed 40 per cent of the ex-works price of the
product(69)
ex 6210 and Fire-resistant equipment of fabric covered with foil of Manufacture from yarn(70)
ex 6216 aluminised polyester
or
Manufacture from uncoated fabric, provided that the
value of the uncoated fabric used does not exceed 40 per
cent of the ex-works price of the product(71)
ELI:
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EN
(64) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5
(65) See Note 7 of Appendix 2A.
(66) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(67) See Introductory Note 6.
(68) See Introductory Note 6.
(69) See Introductory Note 6.
(70) See Introductory Note 6.
(71) See Introductory Note 6.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
6213 and 6214 Handkerchiefs, shawls, scarves, mufflers, mantillas, veils
and the like:
– Embroidered Manufacture from unbleached single yarn(72)(73)
or
Manufacture from unembroidered fabric, provided that
the value of the unembroidered fabric used does not
exceed 40 per cent of the ex-works price of the
product(74)
– Other Manufacture from unbleached single yarn(75)(76)
or
Making up, followed by printing accompanied by at least
two preparatory or finishing operations (such as
scouring, bleaching, mercerising, heat setting, raising,
calendering, shrink resistance processing, permanent
finishing, decatising, impregnating, mending and
burling), provided that the value of all the unprinted
products of headings 6213 and 6214 used does not
exceed 47,5 per cent of the ex-works price of the
product
6217 Other made up clothing accessories; parts of garments
or of clothing accessories, other than those of
heading 6212:
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(72) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(73) See Introductory Note 6.
(74) See Introductory Note 6.
(75) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(76) See Introductory Note 6.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Embroidered Manufacture from yarn(77)
or
Manufacture from unembroidered fabric, provided that
the value of the unembroidered fabric used does not
exceed 40 per cent of the ex-works price of the
product(78)
– Fire-resistant equipment of fabric covered with foil of Manufacture from yarn(79)
aluminised polyester
or
Manufacture from uncoated fabric, provided that the
value of the uncoated fabric used does not exceed 40 per
cent of the ex-works price of the product(80)
– Interlinings for collars and cuffs, cut out Manufacture:
– from materials of any heading, except that of the
product, and
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
– Other Manufacture from yarn(81)
ex Chapter 63 Other made-up textile articles; sets; worn clothing and Manufacture from materials of any heading, except that
worn textile articles; rags; except for: of the product
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(77) See Introductory Note 6.
(78) See Introductory Note 6.
(79) See Introductory Note 6.
(80) See Introductory Note 6.
(81) See Introductory Note 6.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
6301 to 6304 Blankets, travelling rugs, bed linen etc.; curtains etc.;
other furnishing articles:
– Of felt, of nonwovens Manufacture(82):
– natural fibres, or
– chemical materials or textile pulp
– Other:
– – Embroidered Manufacture from unbleached single yarn(83)(84)
or
Manufacture from unembroidered fabric (other than
knitted or crocheted), provided that the value of the
unembroidered fabric used does not exceed 40 per cent
of the ex-works price of the product
– – Other Manufacture from unbleached single yarn(85)(86)
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(82) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(83) See Introductory Note 6.
(84) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
(85) See Introductory Note 6.
(86) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
6305 Sacks and bags, of a kind used for the packing of goods Manufacture from(87):
– 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 (including
temporary canopies and similar articles); sails for boats,
sailboards or landcraft; camping goods:
– Of nonwovens Manufacture from(88)(89):
– natural fibres, or
– chemical materials or textile pulp
– Other Manufacture from unbleached single yarn(90)(91)
6307 Other made-up articles, including dress patterns Manufacture in which the value of all the materials used
does not exceed 40 per cent of the ex-works price of the
product
6308 Sets consisting of woven fabric and yarn, whether or not Each item in the set must satisfy the rule which would
with accessories, for making up into rugs, tapestries, apply to it if it were not included in the set. However,
embroidered table cloths or serviettes, or similar textile non-originating articles may be incorporated, provided
articles, put up in packings for retail sale that their total value does not exceed 15 per cent of the
ex-works price of the set
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(87) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(88) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(89) See Introductory Note 6.
(90) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
(91) See Introductory Note 6.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
6401 Waterproof footwear with outer soles and uppers of Manufacture from materials of any heading, except from
rubber or of plastics, the uppers of which are neither assemblies of uppers affixed to inner soles or to other
fixed to the sole nor assembled by stitching, riveting, sole components of heading 6406
nailing, screwing, plugging or similar processes
6402 Other footwear with outer soles and uppers of rubber or
plastics
– Sports footwear; footwear with upper straps or
thongs assembled to the sole by means of plugs
– – With a customs value above 8 euros Manufacture from materials of any heading, except from
assemblies of uppers affixed to inner soles or to other
sole components of heading 6406
– – With a customs value of 8 euros or less Manufacture in which the uppers of footwear of heading
6406 used are originating
– Other
– – With a customs value above 11 euros Manufacture from materials of any heading, except from
assemblies of uppers affixed to inner soles or to other
sole components of heading 6406
– – With a customs value of 11 euros or less Manufacture in which the uppers of footwear of heading
6406 used are originating
6403 Footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of leather
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(1) (2) (3) or (4)
– With a customs value above 24 euros Manufacture from materials of any heading, except from
assemblies of uppers affixed to inner soles or to other
sole components of heading 6406
– With a customs value of 24 euros or less Manufacture in which the uppers of footwear of heading
6406 used are originating
6404 Footwear with outer soles of rubber, plastics, leather or
composition leather and uppers of textile materials
– With a customs value above 14 euros Manufacture from materials of any heading, except from
assemblies of uppers affixed to inner soles or to other
sole components of heading 6406
– With a customs value of 14 euros or less Manufacture in which the uppers of footwear of heading
6406 used are originating
6405 Other footwear
– With uppers of rubber or plastics
– – With a customs value above 11 euros Manufacture from materials of any heading, except from
assemblies of uppers affixed to inner soles or to other
sole components of heading 6406
– – With a customs value of 11 euros or less Manufacture in which the uppers of footwear of heading
6406 used are originating
– With uppers of leather or composition leather
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– – With a customs value above 24 euros Manufacture from materials of any heading, except from
assemblies of uppers affixed to inner soles or to other
sole components of heading 6406
– – With a customs value of 24 euros or less Manufacture in which the uppers of footwear of heading
6406 used are originating
– With uppers of textile materials
– – With a customs value above 14 euros Manufacture from materials of any heading, except from
assemblies of uppers affixed to inner soles or to other
sole components of heading 6406
– – With a customs value of 14 euros or less Manufacture in which the uppers of footwear of heading
6406 used are originating
– Others Manufacture in which the uppers of footwear of heading
6406 used are originating
6406 Parts of footwear (including uppers whether or not Manufacture from materials of any heading, except that
attached to soles other than outer soles); removable of the product
in-soles, heel cushions and similar articles; gaiters,
leggings and similar articles, and parts thereof
ex Chapter 65 Headgear and parts thereof; except for: Manufacture from materials of any heading, except that
of the product
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(1) (2) (3) or (4)
6505 Hats and other headgear, knitted or crocheted, or made Manufacture from yarn or textile fibres(92)
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
ex Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, Manufacture from materials of any heading, except that
whips, riding-crops, and parts thereof; except for: of the product
6601 Umbrellas and sun umbrellas(including walking-stick Manufacture in which the value of all the materials used
umbrellas, garden umbrellas and similar umbrellas) does not exceed 50 per cent of the ex-works price of the
product
Chapter 67 Prepared feathers and down and articles made of Manufacture from materials of any heading, except that
feathers or of down; artificial flowers; articles of human of the product
hair
ex Chapter 68 Articles of stone, plaster, cement, asbestos, mica or Manufacture from materials of any heading, except that
similar materials; except for: 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 Manufacture from materials of any heading
asbestos or of mixtures with a basis of asbestos and
magnesium carbonate
ex 6814 Articles of mica, including agglomerated or Manufacture from worked mica(including agglomerated
reconstituted mica, on a support of paper, paperboard or reconstituted mica)
or other materials
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(92) See Introductory Note 6.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 69 Ceramic products; except for: Manufacture from materials of any heading, except that
of the product
ex 6907 Glazed ceramic flags and paving, hearth or wall tiles; Manufacture from materials of any heading, except that Manufacture from unglazed ceramic flags and paving,
glazed ceramic mosaic cubes and the like, whether or of the product hearth or wall tiles, or unglazed ceramic mosaic cubes
not on a backing and the like, whether or not on a backing
ex Chapter 70 Glass and glassware; except for: Manufacture from materials of any heading, except that
of the product
ex 7003, ex 7004 Glass with a non-reflecting layer Manufacture from materials of heading 7001
and ex 7005
7006 Glass of heading 7003, 7004 or 7005, bent,
edge-worked, engraved, drilled, enamelled or otherwise
worked, but not framed or fitted with other materials:
– Glass-plate substrates, coated with a dielectric thin Manufacture from non-coated glass-plate substrate of
film, and of a semiconductor grade in accordance with heading 7006
SEMII-standards(93)
– Other Manufacture from materials of heading 7001
7008 Multiple-walled insulating units of glass Manufacture from materials of heading 7001
7009 Glass mirrors, whether or not framed, including Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
rear-view mirrors of the product does not exceed 50 per cent of the ex-works price of the
product
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(93) SEMII – Semiconductor Equipment and Materials Institute Incorporated.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and Manufacture from materials of any heading, except that
other containers, of glass, of a kind used for the of the product
conveyance or packing of goods; preserving jars of glass;
or
stoppers, lids and other closures, of glass
Cutting of glassware, provided that the total value of the
uncut glassware used does not exceed 50 per cent of the
ex-works price of the product
7013 Glassware of a kind used for table, kitchen, toilet, office, Manufacture from materials of any heading, except that
indoor decoration or similar purposes(other than that of of the product
heading 7010 or 7018)
or
Cutting of glassware, provided that the total value of the
uncut glassware used does not exceed 50 per cent of the
ex-works price of the product
or
Hand-decoration (except silk-screen printing) of
hand-blown glassware, provided that the total value of
the hand-blown glassware used does not exceed 50 per
cent 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
of heading 7019, or
– glass wool
ex Chapter 71 Natural or cultured pearls, precious or semi-precious Manufacture from materials of any heading, except that
stones, precious metals, metals clad with precious metal, of the product
and articles thereof; imitation jewellery; coin; except for:
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 7101 Natural or cultured pearls, graded and temporarily Manufacture in which the value of all the materials used
strung for convenience of transport does not exceed 50 per cent of the ex-works price of the
product
ex 7102, ex 7103 Worked precious or semi-precious stones(natural, Manufacture from unworked precious or semi-precious
and ex 7104 synthetic or reconstructed) stones
7106, 7108 and Precious metals:
7110
– Unwrought Manufacture from materials of any heading, except
those of headings 7106, 7108 and 7110
or
Electrolytic, thermal or chemical separation of precious
metals of heading 7106, 7108 or 7110
or
Alloying of precious metals of heading 7106, 7108
or 7110 with each other or with base metals
– Semi-manufactured or in powder form Manufacture from unwrought precious metals
ex 7107, ex 7109 Metals clad with precious metals, semi-manufactured Manufacture from metals clad with precious metals,
and ex 7111 unwrought
7113 to 7115 Articles of jewellery and other manufactures Manufacture from materials of any heading, except that
of the product. However, materials of the same heading
as the product may be used, provided that their total
value does not exceed 20 per cent of the ex-works price
of the product
80/128
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(1) (2) (3) or (4)
7116 Articles of natural or cultured pearls, precious or Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
semi-precious stones(natural, synthetic or reconstructed) of the product. However, materials of the same heading does not exceed 50 per cent of the ex-works price of the
as the product may be used, provided that their total product
value does not exceed 20 per cent of the ex-works price
of the product
7117 Imitation jewellery Manufacture from materials of any heading, except that
of the product
or
Manufacture from base metal parts, not plated or
covered with precious metals, provided that the value of
all the materials used does not exceed 50 per cent of the
ex-works price of the product
ex Chapter 72 Iron and steel; except for: Manufacture from materials of any heading, except that
of the product(94)
7207 Semi-finished products of iron or non-alloy steel Manufacture from materials of heading 7201, 7202,
7203, 7204, 7205 or 7206
7208 to 7216 Flat-rolled products, bars and rods, angles, shapes and Manufacture from ingots or other primary forms or
sections of iron or non-alloy steel semi-finished products of heading 7206 or 7207
7217 Wire of iron or non-alloy steel Manufacture from semi-finished products of
heading 7207
7218.91 and Semi-finished products Manufacture from materials of heading 7201, 7202,
7218.99 7203, 7204, 7205 or 7218.10
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(94) See Note 8 in Appendix 2A.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
7219 to 7222 Flat-rolled products, bars and rods, angles, shapes and Manufacture from ingots or other primary forms or
sections of stainless steel semi-finished products of heading 7218
7223 Wire of stainless steel Manufacture from semi-finished products of
heading 7218
7224.90 Semi-finished products Manufacture from materials of heading 7201, 7202,
7203, 7204, 7205 or 7224.10
7225 to 7228 Flat-rolled products, hot rolled bars and rods, in Manufacture from ingots or other primary forms or
irregularly wound coils; angles, shapes and sections, of semi-finished products of heading 7206, 7207, 7218 or
other alloy steel; hollow drill bars and rods, of alloy or 7224
non-alloy steel
7229 Wire of other alloy steel Manufacture from semi-finished products of heading
7224
ex Chapter 73 Articles of iron or steel; except for: Manufacture from materials of any heading, except that
of the product(95)
ex 7301 Sheet piling Manufacture from materials of heading 7206
7302 Railway or tramway track construction material of iron Manufacture from materials of heading 7206
or steel, the following: rails, check-rails and rack rails,
switch blades, crossing frogs, point rods and other
crossing pieces, sleepers (cross-ties), fish-plates, chairs,
chair wedges, sole plates (base plates), rail clips,
bedplates, ties and other material specialised for jointing
or fixing rails
82/128
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(95) See Notes 8 and 9 in Appendix 2A.HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
7304, 7305 and Tubes, pipes and hollow profiles, of iron (other than cast Manufacture from materials of heading 7206, 7207,
7306 iron) or steel 7218 or 7224
ex 7307 Tube or pipe fittings of stainless steel Turning, drilling, reaming, threading, deburring and
(ISO No X5CrNiMo 1712), consisting of several parts sandblasting of forged blanks, provided that the total
value of the forged blanks used does not exceed 35 per
cent of the ex-works price of the product
7308 Structures (excluding prefabricated buildings of Manufacture from materials of any heading, except that
heading 9406) and parts of structures (for example, of the product. However, welded angles, shapes and
bridges and bridge-sections, lock-gates, towers, lattice sections of heading 7301 may not be used
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
ex 7315 Skid chain Manufacture in which the value of all the materials of
heading 7315 used does not exceed 50 per cent of the
ex-works price of the product
ex Chapter 74 Copper and articles thereof; except for: Manufacture from materials of any heading, except that
of the product
7403 Refined copper and copper alloys, unwrought Manufacture from materials of any heading
ex Chapter 75 Nickel and articles thereof; except for: Manufacture:
– from materials of any heading, except that of the
product, and
– in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
7501 to 7503 Nickel mattes, nickel oxide sinters and other Manufacture from materials of any heading, except that
intermediate products of nickel metallurgy; unwrought of the product
nickel; nickel waste and scrap
ex Chapter 76 Aluminium and articles thereof; except for: Manufacture from materials of any heading, except that
of the product
7601 Unwrought aluminium Manufacture:
– from materials of any heading, except that of the
product, and
– in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
or
Manufacture by thermal or electrolytic treatment from
unalloyed aluminium or waste and scrap of aluminium
7604 to 7606 Aluminium bars, rods and profiles, wire, plates and Manufacture:
sheets
– from materials of any heading, except that of the
product, and
– in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
7607 Aluminium foil (whether or not printed or backed with Manufacture from materials of any heading, except Manufacture in which the value of all the materials used
paper, paperboard, plastics or similar backing materials) those of headings 7606 and 7607 does not exceed 50 per cent of the ex-works price of the
of a thickness (excluding any backing) not exceeding product
0,2 mm.
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(1) (2) (3) or (4)
7608 to 7609 Aluminium tubes and pipes, or tube or pipe fittings(for Manufacture:
example, couplings, elbows, sleeves)
– from materials of any heading, except that of the
product, and
– in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
ex 7616 Aluminium articles other than gauze, cloth, grill, Manufacture:
netting, fencing, reinforcing fabric and similar materials
– from materials of any heading, except that of the
(including endless bands) of aluminium wire, and
product. However, gauze, cloth, grill, netting, fencing,
expanded metal of aluminium
reinforcing fabric and similar materials (including
endless bands) of aluminium wire, or expanded metal
of aluminium may be used; and
– in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
Chapter 77 Reserved for possible future use in the HS
ex Chapter 78 Lead and articles thereof; except for: Manufacture:
– from materials of any heading, except that of the
product, and
– in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
7801 Unwrought lead:
– Refined lead Manufacture from “bullion” or “work” lead
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other Manufacture from materials of any heading, except that
of the product. However, waste and scrap of
heading 7802 may not be used
7802 Lead waste and scrap Manufacture from materials of any heading, except that
of the product
ex 7806 Lead tubes, pipes and tube or pipe fittings Manufacture from materials of any heading, except that
of the product
ex Chapter 79 Zinc and articles thereof; except for: Manufacture:
– from materials of any heading, except that of the
product, and
– in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
7901 Unwrought zinc Manufacture from materials of any heading, except that
of the product. However, waste and scrap of
heading 7902 may not be used
7902 Zinc waste and scrap Manufacture from materials of any heading, except that
of the product
ex 7907 Zinc tubes, pipes and tube or pipe fittings Manufacture from materials of any heading, except that
of the product
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 80 Tin and articles thereof; except for: Manufacture:
– from materials of any heading, except that of the
product, and
– in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
8001 Unwrought tin Manufacture from materials of any heading, except that
of the product. However, waste and scrap of
heading 8002 may not be used
8002 and 8007 Tin waste and scrap; other articles of tin Manufacture from materials of any heading, except that
of the product
Chapter 81 Other base metals; cermets; articles thereof
– Other base metals, wrought; articles thereof: Manufacture in which the value of all the materials of
the same heading as the product used does not exceed
50 per cent of the ex-works price of the product
– Other Manufacture from materials of any heading, except that
of the product
ex Chapter 82 Tools, implements, cutlery, spoons and forks, of base Manufacture from materials of any heading, except that
metal; parts thereof of base metal; except for: of the product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8206 Tools of two or more of the headings 8202 to 8205, put Manufacture from materials of any heading, except
up in sets for retail sale those of headings 8202 to 8205. However, tools of
headings 8202 to 8205 may be incorporated into the
set, provided that their total value does not exceed
15 per cent of the ex-works price of the set
ex 8211 Knives with cutting blades, serrated or not (including Manufacture from materials of any heading, except that
pruning knives), other than knives of heading 8208 of the product. However, knife blades and handles of
base metal may be used
8214 Other articles of cutlery (for example, hair clippers, Manufacture from materials of any heading, except that
butchers’ or kitchen cleavers, choppers and mincing of the product. However, handles of base metal may be
knives, paper knives); manicure or pedicure sets and used
instruments(including nail files)
8215 Spoons, forks, ladles, skimmers, cake-servers, Manufacture from materials of any heading, except that
fish-knives, butter-knives, sugar tongs and similar of the product. However, handles of base metal may be
kitchen or tableware used
ex Chapter 83 Miscellaneous articles of base metal; except for: Manufacture from materials of any heading, except that
of the product
ex 8301 Locks Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 50 per cent of the ex-works price of the
product
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 8302 – Other mountings, fittings and similar articles suitable Manufacture from materials of any heading, except that
for buildings, and automatic door closers of the product. However, other materials of
heading 8302 may be used, provided that their total
value does not exceed 20 per cent of the ex-works price
of the product
– Other mountings, fittings and similar articles suitable Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
for motor vehicles of the product does not exceed 50 per cent of the ex-works price of the
product
– Hinges and parts thereof designed for motor vehicles Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 50 per cent of the ex-works price of the
product
ex 8306 Statuettes and other ornaments, of base metal Manufacture from materials of any heading, except that
of the product. However, other materials of
heading 8306 may be used, provided that their total
value does not exceed 30 per cent of the ex-works price
of the product
ex Chapter 84 Nuclear reactors, boilers, machinery and mechanical Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
appliances; parts thereof, except for: of the product does not exceed 60 per cent of the ex-works price of the
product
ex 8401 Nuclear fuel elements Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 30 per cent 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 per cent of the ex-works price of the
product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8407 Spark-ignition reciprocating or rotary internal Manufacture in which the value of all the materials used
combustion piston engines does not exceed 50 per cent of the ex-works price of the
product
8408 Compression-ignition internal combustion piston Manufacture in which the value of all the materials used
engines(diesel or semi-diesel engines) does not exceed 50 per cent 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 per cent of the ex-works price of the
product
8417 Industrial or laboratory furnaces and ovens, including Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
incinerators, non-electric of the product does not exceed 40 per cent of the ex-works price of the
product
8420 Calendering or other rolling machines, other than for Manufacture in which: Manufacture in which the value of all the materials used
metals or glass, and cylinders therefore does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– within the above limit, the value of all the materials of
the same heading as the product used does not exceed
25 per cent of the ex-works price of the product
8423 Weighing machinery (excluding balances of a sensitivity Manufacture: Manufacture in which the value of all the materials used
of 5 cg or better), including weight operated counting or does not exceed 25 per cent of the ex-works price of the
– from materials of any heading, except that of the
checking machines; weighing machine weights of all product
product, and kinds
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
90/128
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8426 to 8428 Lifting, handling, loading or unloading machinery Manufacture in which: Manufacture in which the value of all the materials used
does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– within the above limit, the value of all the materials of
heading 8431 used does not exceed 10 per cent 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 per cent of the ex-works price of the
product
– Other Manufacture in which: Manufacture in which the value of all the materials used
does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– within the above limit, the value of all the materials of
heading 8431 used does not exceed 10 per cent of the
ex-works price of the product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8430 Other moving, grading, levelling, scraping, excavating, Manufacture in which: Manufacture in which the value of all the materials used
tamping, compacting, extracting or boring machinery, does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
for earth, minerals or ores; pile-drivers and product
40 per cent of the ex-works price of the product, and
pile-extractors; snow-ploughs and snow-blowers
– within the above limit, the value of all the materials of
heading 8431 used does not exceed 10 per cent of the
ex-works price of the product
ex 8431 – Parts suitable for use solely or principally with road Manufacture in which the value of all the materials used
rollers does not exceed 40 per cent of the ex-works price of the
product
– Parts suitable for use solely or principally with the Manufacture in which the value of all the materials used
machinery of headings 8427 does not exceed 50 per cent of the ex-works price of the
product
8439 Machinery for making pulp of fibrous cellulosic material Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
or for making or finishing paper or paperboard of the product does not exceed 50 per cent of the ex-works price of the
product
ex 8443 Printers, for office machines(for example automatic data Manufacture in which the value of all the materials used
processing machines, word-processing machines, etc.) does not exceed 40 per cent 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 per cent of the ex-works price of the
product
ex 8448 Auxiliary machinery for use with machines of Manufacture in which the value of all the materials used
headings 8444 and 8445 does not exceed 40 per cent of the ex-works price of the
product
92/128
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8452 Sewing machines, other than book-sewing machines of
heading 8440; furniture, bases and covers specially
designed for sewing machines; sewing machine needles:
– Sewing machines (lock stitch only) with heads of Manufacture in which:
a weight not exceeding 16 kg without motor or 17 kg
– the value of all the materials used does not exceed
with motor
40 per cent of the ex-works price of the product,
– the value of all the non-originating materials used in
assembling the head (without motor) does not exceed
the value of all the originating materials used, and
– the thread-tension, crochet and zigzag mechanisms
used are originating
– Other Manufacture in which the value of all the materials used
does not exceed 40 per cent of the ex-works price of the
product
ex 8456 to 8466 Machine tools and machines and their parts and Manufacture in which the value of all the materials used
accessories of headings 8456 to 8466 does not exceed 40 per cent of the ex-works price of the
product
– Water-jet cutting machines and its parts Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 50per cent of the ex-works price of the
product
8470 to 8472 Office machines(for example, typewriters, calculating Manufacture in which the value of all the materials used
machines, automatic data processing machines, does not exceed 40 per cent of the ex-works price of the
duplicating machines, stapling machines) product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 8479 Machines and mechanical appliances having individual Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
functions, not specified or included elsewhere in this of the product does not exceed 50 per cent of the ex-works price of the
Chapter, except for: product
– Machinery for the extraction or preparation of Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
microbial fats and oils of the product does not exceed 60 per cent of the ex-works price of the
product
8480 Moulding boxes for metal foundry; mould bases; Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
moulding patterns; moulds for metal (other than ingot of the product does not exceed 50 per cent of the ex-works price of the
moulds), metal carbides, glass, mineral materials, rubber product
or plastics
8481 Taps, cocks, valves and similar appliances for pipes, Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
boiler shells, tanks, vats or the like, including of the product does not exceed 50 per cent of the ex-works price of the
pressure-reducing valves and thermostatically controlled product
valves
8482 Ball or roller bearings; and parts thereof Manufacture: Manufacture in which the value of all the materials used
does not exceed 25 per cent of the ex-works price of the
– from materials of any heading, except that of the
product
product, and
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
94/128
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 8486 – Machine tools for working any material by removal of Manufacture in which the value of all the materials used
material, by laser or other light or photon beam, does not exceed 40 per cent of the ex-works price of the
ultrasonic, electrodischarge, electrochemical, electron product
beam, ionic-beam or plasma arc processes and parts
and accessories thereof
– machine tools (including presses) for working metal
by bending, folding, straightening, flattening, and
parts and accessories thereof
– machine tools for working stone, ceramics, concrete,
asbestos-cement or like mineral materials or for cold
working glass and parts and accessories thereof
– marking-out instruments which are pattern
generating apparatus of a kind used for producing
masks or reticles from photoresist coated substrates;
parts and accessories thereof
– moulds, injection or compression types Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
– lifting, handing, loading or unloading machinery Manufacture in which: Manufacture in which the value of all the materials used
does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– within the above limit, the value of all the materials of
heading 8431 used does not exceed 10 per cent of the
ex-works price of the product
ex Chapter 85 Electrical machinery and equipment and parts thereof; Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
sound recorders and reproducers, television image and of the product does not exceed 60 per cent of the ex-works price of the
sound recorders and reproducers, and parts and product
accessories of such articles; except for:
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8501 Electric motors and generators(excluding generating Manufacture in which: Manufacture in which the value of all the materials used
sets) does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– within the above limit, the value of all the materials of
heading 8503 used does not exceed 10 per cent of the
ex-works price of the product
8502 Electric generating sets and rotary converters Manufacture in which: Manufacture in which the value of all the materials used
does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– within the above limit, the value of all the materials of
headings 8501 and 8503 used does not exceed 10 per
cent of the ex-works price of the product
8503 Parts suitable for use solely or principally with the Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
machines of heading 8501 or 8502 of the product does not exceed 50 per cent of the ex-works price of the
product
ex 8504 Power supply units for automatic data-processing Manufacture in which the value of all the materials used
machines does not exceed 40 per cent of the ex-works price of the
product
8509 Electromechanical domestic appliances, with Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
self-contained electric motor other than vacuum of the product does not exceed 50 per cent of the ex-works price of the
cleaners of heading 8508; parts thereof product
96/128
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8516 Electric instantaneous or storage water heaters and Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
immersion heaters; electric space heating apparatus and of the product does not exceed 50 per cent of the ex-works price of the
soil heating apparatus; electrothermic hair-dressing product
apparatus (for example, hair dryers, hair curlers, curling
tong heaters) and hand dryers; electric smoothing irons;
other electrothermic appliances of a kind used for
domestic purposes; electric heating resistors, other than
those of heading 8545
ex 8517 Other apparatus for the transmission or reception of Manufacture in which: Manufacture in which the value of all the materials used
voice, images or other data, including apparatus for does not exceed 25 per cent of the ex-works price of the
– the value of all the materials used does not exceed
communication in a wireless network (such as a local or product
40 per cent of the ex-works price of the product, and
wide area network), other than transmission or
reception apparatus of headings 8443, 8525, 8527 or – the value of all the non-originating materials used
8528 does not exceed the value of all the originating
materials used
8519 Sound recording or sound reproducing apparatus Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
8521 Video recording or reproducing apparatus, whether or Manufacture in which: Manufacture in which the value of all the materials used
not incorporating a video tuner does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– the value of all the non-originating materials used
does not exceed the value of all the originating
materials used
8522 Parts and accessories suitable for use solely or Manufacture in which the value of all the materials used
principally with the apparatus of headings 8519 does not exceed 40 per cent of the ex-works price of the
or 8521 product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8523 – Unrecorded discs, tapes, solid-state non-volatile Manufacture in which the value of all the materials used
storage devices and other media for the recording of does not exceed 40 per cent of the ex-works price of the
sound or of other phenomena, but excluding products product
of Chapter 37;
– recorded discs, tapes solid-state non-volatile storage Manufacture in which the value of all the materials used
devices and other media for the recording of sound or does not exceed 50 per cent of the ex-works price of the
of other phenomena, but excluding products of product
Chapter 37
– matrices and masters for the production of discs, but Manufacture in which: Manufacture in which the value of all the materials used
excluding products of Chapter 37; does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– within the above limit, the value of all the materials of
heading 8523 used does not exceed 10 per cent of the
ex-works price of the product
– proximity cards and “smart cards” with two or more Manufacture: Manufacture in which the value of all the materials used
electronic integrated circuits does not exceed 30 per cent of the ex-works price of the
– from materials of any heading, except that of the
product
product, and
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
98/128
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– “smart cards” with one electronic integrated circuit Manufacture in which: Manufacture in which the value of all the materials used
does not exceed 25 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– within the above limit, the value of all the materials of
headings 8541 and 8542 used does not exceed 10 per
cent of the ex-works price of the product
or
The operation of diffusion, in which integrated circuits
are formed on a semi-conductor substrate by the
selective introduction of an appropriate dopant, whether
or not assembled and/or tested in a country other than
those specified in Articles 3 and 4
8524 Flat panel display modules, whether or not Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
incorporating touch-sensitive screens of the product does not exceed 50 per cent of the ex-works price of the
product
8525 Transmission apparatus for radio-broadcasting or Manufacture in which: Manufacture in which the value of all the materials used
television, whether or not incorporating reception does not exceed 25 per cent of the ex-works price of the
– the value of all the materials used does not exceed
apparatus or sound recording or reproducing apparatus; product
40 per cent of the ex-works price of the product, and
television cameras, digital cameras and video camera
recorders – the value of all the non-originating materials used
does not exceed the value of all the originating
materials used
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8526 Radar apparatus, radio navigational aid apparatus and Manufacture in which: Manufacture in which the value of all the materials used
radio remote control apparatus does not exceed 25 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– the value of all the non-originating materials used
does not exceed the value of all the originating
materials used
8527 Reception apparatus for radio-broadcasting, whether or Manufacture in which the value of all the materials used
not combined, in the same housing, with sound does not exceed 50 per cent of the ex-works price of the
recording or reproducing apparatus or a clock product
8528 Monitors and projectors, not incorporating television Manufacture in which the value of all the materials used
reception apparatus; reception apparatus for television, does not exceed 50 per cent of the ex-works price of the
whether or not incorporating radio-broadcast receivers product
or sound or video recording or reproducing apparatus
8529.90 Parts suitable for use solely or principally with the Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
apparatus of headings 8524 to 8528 of the product does not exceed 50 per cent of the ex-works price of the
product
ex 8531 Indicator panels incorporating liquid crystal devices Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
(LCD’s) or light-emitting diodes(LED’s) of the product does not exceed 50 per cent of the ex-works price of the
product
8535 Electrical apparatus for switching or protecting electrical Manufacture in which: Manufacture in which the value of all the materials used
circuits, or for making connections to or in electrical does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
circuits (for example, switches, fuses, lightning arresters, product
40 per cent of the ex-works price of the product, and
voltage limiters, surge suppressors, plugs and other
connectors, junctions boxes) for a voltage exceeding – within the above limit, the value of all the materials of
1 000 V heading 8538 used does not exceed 10 per cent of the
ex-works price of the product
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8537 Boards, panels, consoles, desks, cabinets and other bases, Manufacture from materials of any heading, except that
equipped with two or more apparatus of heading 8535 of the product
or 8536, for electric control or the distribution of
electricity, including those incorporating instruments or
apparatus of Chapter 90, and numerical control
apparatus, other than switching apparatus of
heading 8517
8539.51 – – Light-emitting diode (LED) modules Manufacture from materials of any heading except that Manufacture in which the value of all the materials used
of the product does not exceed 50 per cent of the ex-works price of the
product
ex 8540 Cathode-ray television picture tubes, including video Manufacture in which the value of all the materials used
monitor cathode-ray tubes does not exceed 50 per cent of the ex-works price of the
product
ex 8541 Diodes, transistors and similar semi-conductor devices, Manufacture: Manufacture in which the value of all the materials used
except wafers not yet cut into chips does not exceed 25 per cent of the ex-works price of the
– from materials of any heading, except that of the
product
product, and
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
8541.51 – Other semiconductor devices Manufacture from materials of any heading except that Manufacture in which the value of all the materials used
8541.59 of the product does not exceed 50 per cent of the ex-works price of the
product
ex 8542 Electronic integrated circuits
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– monolithic integrated circuits Manufacture in which: Manufacture in which the value of all the materials used
does not exceed 25 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– within the above limit, the value of all the materials of
headings 8541 and 8542 used does not exceed 10 per
cent of the ex-works price of the product
or
The operation of diffusion, in which integrated circuits
are formed on a semi-conductor substrate by the
selective introduction of an appropriate dopant, whether
or not assembled and/or tested in a country other than
those specified in Articles 3 and 4
– multichips which are parts of machinery or apparatus, Manufacture in which the value of all the materials used
not specified or included elsewhere in this Chapter does not exceed 40 per cent of the ex-works price of the
product
– others Manufacture in which: Manufacture in which the value of all the materials used
does not exceed 25 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– within the above limit, the value of all the materials of
headings 8541 and 8542 used does not exceed 10 per
cent of the ex-works price of the product
102/128
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 8543 Electrical machines and apparatus, having individual Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
functions, not specified or included elsewhere in this of the product does not exceed 50 per cent of the ex-works price of the
Chapter except particle accelerators, signal generators, product
machines and apparatus for electroplating, electrolysis
or electrophoresis and parts thereof
8544 Insulated (including enamelled or anodised) wire, cable Manufacture in which the value of all the materials used
(including coaxial cable) and other insulated electric does not exceed 55 per cent of the ex-works price of the
conductors, whether or not fitted with connectors; product
optical fibre cables, made up of individually sheathed
fibres, whether or not assembled with electric
conductors or fitted with connectors
8545 Carbon electrodes, carbon brushes, lamp carbons, Manufacture in which the value of all the materials used
battery carbons and other articles of graphite or other does not exceed 40 per cent of the ex-works price of the
carbon, with or without metal, of a kind used for product
electrical purposes
8546 Electrical insulators of any material Manufacture in which the value of all the materials used
does not exceed 40 per cent of the ex-works price of the
product
8547 Insulating fittings for electrical machines, appliances or Manufacture in which the value of all the materials used
equipment, being fittings wholly of insulating materials does not exceed 50 per cent of the ex-works price of the
apart from any minor components of metal (for product
example, threaded sockets) incorporated during
moulding solely for purposes of assembly, other than
insulators of heading 8546; electrical conduit tubing and
joints therefor, of base metal lined with insulating
material
8548 – Electrical parts of machinery or apparatus, not Manufacture in which the value of all the materials used
specified or included elsewhere in this Chapter does not exceed 40 per cent of the ex-works price of the
product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Electronic microassemblies Manufacture in which: Manufacture in which the value of all the materials used
does not exceed 25 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– within the above limit, the value of all the materials of
headings 8541 and 8542 used does not exceed 10 per
cent of the ex-works price of the product
ex 8549 Electrical and electronic waste and scrap, except for: Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
– Waste and scrap of primary cells, primary batteries Manufacture in which the value of all the materials used
and electric accumulators; spent primary cells, spent does not exceed 40 per cent of the ex works price of the
primary batteries and spent electric accumulators product
ex Chapter 86 Railway or tramway locomotives, rolling-stock and parts Manufacture in which the value of all the materials used
thereof; railway or tramway track fixtures and fittings does not exceed 40 per cent of the ex-works price of the
and parts thereof; mechanical (including product
electro-mechanical) traffic signalling equipment of all
kinds; except for:
8608 Railway or tramway track fixtures and fittings; Manufacture: Manufacture in which the value of all the materials used
mechanical (including electromechanical) signalling, does not exceed 30 per cent of the ex-works price of the
– from materials of any heading, except that of the
safety or traffic control equipment for railways, product
product, and
tramways, roads, inland waterways, parking facilities,
port installations or airfields; parts of the foregoing – in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
ex Chapter 87 Vehicles other than railway or tramway rolling-stock, Manufacture in which the value of all the materials used
and parts and accessories thereof; except for: does not exceed 50 per cent of the ex-works price of the
product
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(1) (2) (3) or (4)
8708 Parts and accessories of the motor vehicles Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 50 per cent of the ex-works price of the
product
8709 Works trucks, self-propelled, not fitted with lifting or Manufacture: Manufacture in which the value of all the materials used
handling equipment, of the type used in factories, does not exceed 30 per cent of the ex-works price of the
– from materials of any heading, except that of the
warehouses, dock areas or airports for short distance product
product, and
transport of goods; tractors of the type used on railway
station platforms; parts of the foregoing vehicles – in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
8710 Tanks and other armoured fighting vehicles, motorised, Manufacture: Manufacture in which the value of all the materials used
whether or not fitted with weapons, and parts of such does not exceed 30 per cent of the ex-works price of the
– from materials of any heading, except that of the
vehicles product
product, and
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
8711 Motorcycles (including mopeds) and cycles fitted with an Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
auxiliary motor, with or without side-cars; side-cars of the product does not exceed 50 per cent of the ex-works price of the
product
8714 Parts and accessories of vehicles of headings 8711 to Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
8713 of the product does not exceed 50 per cent of the ex-works price of the
product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
8715 Baby carriages and parts thereof Manufacture: Manufacture in which the value of all the materials used
does not exceed 30 per cent of the ex-works price of the
– from materials of any heading, except that of the
product
product, and
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
8716 Trailers and semi-trailers; other vehicles, not Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
mechanically propelled; parts thereof of the product does not exceed 50 per cent of the ex-works price of the
product
ex Chapter 88 Aircraft, spacecraft, and parts thereof; except for: Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 40 per cent of the ex-works price of the
product
ex 8804 Rotochutes Manufacture from materials of any heading, including Manufacture in which the value of all the materials used
other materials of heading 8804 does not exceed 40 per cent of the ex-works price of the
product
8805 Aircraft launching gear; deck-arrestor or similar gear; Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
ground flying trainers; parts of the foregoing articles of the product does not exceed 30 per cent of the ex-works price of the
product
ex 8806 Unmanned aircraft with television cameras, digital Manufacture in which: Manufacture in which the value of all the materials used
cameras or video camera recorders does not exceed 25 per cent of the ex-works price of the
– the value of all the materials used does not exceed 40
product
per cent of the ex-works price of the product, and
– the value of all the non originating materials used
does not exceed the value of all the originating
materials used
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
Chapter 89 Ships, boats and floating structures Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product. However, hulls of heading 8906 may not does not exceed 40 per cent of the ex-works price of the
be used product
ex Chapter 90 Optical, photographic, cinematographic, measuring, Manufacture: Manufacture in which the value of all the materials used
checking, precision, medical or surgical instruments and does not exceed 30 per cent of the ex-works price of the
– from materials of any heading, except that of the
apparatus; parts and accessories thereof; except for: product
product, and
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
9001 Optical fibres and optical fibre bundles; optical fibre Manufacture in which the value of all the materials used
cables other than those of heading 8544; sheets and does not exceed 40 per cent of the ex-works price of the
plates of polarising material; lenses (including contact product
lenses), prisms, mirrors and other optical elements, of
any material, unmounted, other than such elements of
glass not optically worked
9002 Lenses, prisms, mirrors and other optical elements, of Manufacture in which the value of all the materials used
any material, mounted, being parts of or fittings for does not exceed 40 per cent of the ex-works price of the
instruments or apparatus, other than such elements of product
glass not optically worked
9004 Spectacles, goggles and the like, corrective, protective or Manufacture in which the value of all the materials used
other does not exceed 40 per cent of the ex-works price of the
product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 9005 Binoculars, monoculars, other optical telescopes, and Manufacture: Manufacture in which the value of all the materials used
mountings therefor, except for astronomical refracting does not exceed 30 per cent of the ex-works price of the
– from materials of any heading, except that of the
telescopes and mountings therefor product
product,
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product, and
– in which the value of all the non-originating materials
used does not exceed the value of all the originating
materials used
ex 9006 Photographic (other than cinematographic) cameras; Manufacture: Manufacture in which the value of all the materials used
photographic flashlight apparatus and flashbulbs other does not exceed 30 per cent of the ex-works price of the
– from materials of any heading, except that of the
than electrically ignited flashbulbs product
product,
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product, and
– in which the value of all the non-originating materials
used does not exceed the value of all the originating
materials used
9007 Cinematographic cameras and projectors, whether or Manufacture: Manufacture in which the value of all the materials used
not incorporating sound recording or reproducing does not exceed 30 per cent of the ex-works price of the
– from materials of any heading, except that of the
apparatus product
product,
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product, and
– in which the value of all the non-originating materials
used does not exceed the value of all the originating
materials used
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
9011 Compound optical microscopes, including those for Manufacture: Manufacture in which the value of all the materials used
photomicrography, cinephotomicrography or does not exceed 30 per cent of the ex-works price of the
– from materials of any heading, except that of the
microprojection product
product,
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product, and
– in which the value of all the non-originating materials
used does not exceed the value of all the originating
materials used
ex 9014 Other navigational instruments and appliances Manufacture in which the value of all the materials used
does not exceed 40 per cent of the ex-works price of the
product
9015 Surveying (including photogrammetrical surveying), Manufacture in which the value of all the materials used
hydrographic, oceanographic, hydrological, does not exceed 40 per cent of the ex-works price of the
meteorological or geophysical instruments and product
appliances, excluding compasses; rangefinders
9016 Balances of a sensitivity of 5 cg or better, with or Manufacture in which the value of all the materials used
without weights does not exceed 40 per cent of the ex-works price of the
product
9017 Drawing, marking-out or mathematical calculating Manufacture in which the value of all the materials used
instruments (for example, drafting machines, does not exceed 40 per cent of the ex-works price of the
pantographs, protractors, drawing sets, slide rules, disc product
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
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
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 Manufacture from materials of any heading, including Manufacture in which the value of all the materials used
dentists’ spittoons other materials of heading 9018 does not exceed 40 per cent of the ex-works price of the
product
– Other Manufacture: Manufacture in which the value of all the materials used
does not exceed 25 per cent of the ex-works price of the
– from materials of any heading, except that of the
product
product, and
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
9019 Mechano-therapy appliances; massage apparatus; Manufacture: Manufacture in which the value of all the materials used
psychological aptitude-testing apparatus; ozone therapy, does not exceed 25 per cent of the ex-works price of the
– from materials of any heading, except that of the
oxygen therapy, aerosol therapy, artificial respiration or product
product, and
other therapeutic respiration apparatus
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
9020 Other breathing appliances and gas masks, excluding Manufacture: Manufacture in which the value of all the materials used
protective masks having neither mechanical parts nor does not exceed 25 per cent of the ex-works price of the
– from materials of any heading, except that of the
replaceable filters product
product, and
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex 9021 Articles for orthopaedic or fracture appliances and for Manufacture from materials of any heading, except that
dental fitting: of the product
– Nails, tacks, drawing pins, corrugated nails, staples
(other than those of heading 8305) and similar
articles, of iron or steel, whether or not with heads of
other material, but excluding such articles with heads
of copper
– Threaded articles and non-threaded articles of iron or Manufacture from materials of any heading, except that
steel, excluding coach screws, wood screws, screw of the product
hooks and screw rings, spring washers and other lock
washers, rivets
– Articles of titanium Manufacture in which the value of all the materials of
the same heading as the product used does not exceed
50 per cent of the ex-works price of the product.
9024 Machines and appliances for testing the hardness, Manufacture in which the value of all the materials used
strength, compressibility, elasticity or other mechanical does not exceed 40 per cent of the ex-works price of the
properties of materials(for example, metals, wood, product
textiles, paper, plastics)
9025 – Hydrometers and similar floating instruments, Manufacture in which the value of all the materials used
thermometers (except for electric or electronic does not exceed 40 per cent of the ex-works price of the
thermometers for vehicles), pyrometers, barometers, product
hygrometers and psychrometers, recording or not,
and any combination of these instruments
– Electric or electronic thermometers for vehicles Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 55 per cent of the ex-works price of the
product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
9026 – Instruments and apparatus for measuring or checking Manufacture in which the value of all the materials used
the flow, level, or other variables of liquids or gases does not exceed 40 per cent of the ex-works price of the
(for example, flow meters, level gauges, manometers, product
heat meters), excluding electric or electronic fuel
gauges for vehicles instruments and apparatus of
heading 9014, 9015, 9028 or 9032
– Others Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 55 per cent of the ex-works price of the
product
9027 Instruments and apparatus for physical or chemical Manufacture in which the value of all the materials used
analysis (for example, polarimeters, refractometers, does not exceed 40 per cent of the ex-works price of the
spectrometers, gas or smoke analysis apparatus); product
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
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 per cent of the ex-works price of the
product
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27.3.2025HS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other Manufacture in which: Manufacture in which the value of all the materials used
does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– the value of all the non-originating materials used
does not exceed the value of all the originating
materials used
9029 Revolution counters, production counters, taximeters, Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
mileometers, pedometers and the like; speed indicators of the product does not exceed 55 per cent of the ex-works price of the
and tachometers, other than those of heading 9014 or product
9015; stroboscopes
9030 Oscilloscopes, spectrum analysers and other Manufacture in which the value of all the materials used
instruments and apparatus for measuring or checking does not exceed 40 per cent of the ex-works price of the
electrical quantities, excluding meters of heading 9028; product
instruments and apparatus for measuring or detecting
alpha, beta, gamma, X-ray, cosmic or other ionising
radiations
9031 Measuring or checking instruments, appliances and Manufacture in which the value of all the materials used
machines, not specified or included elsewhere in this does not exceed 40 per cent of the ex-works price of the
chapter; profile projectors product
9032 Automatic regulating or controlling instruments and Manufacture in which the value of all the materials used
apparatus does not exceed 40 per cent of the ex-works price of the
product
9033 Parts and accessories (not specified or included Manufacture in which the value of all the materials used
elsewhere in this chapter) for machines, appliances, does not exceed 40 per cent of the ex-works price of the
instruments or apparatus of Chapter 90 product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
ex Chapter 91 Clocks and watches and parts thereof; except for: Manufacture in which the value of all the materials used
does not exceed 40 per cent of the ex-works price of the
product
ex 9104 Instrument panel clocks and clocks of a similar type for Manufacture in which the value of all the materials used
vehicles of Chapter 87 does not exceed 60 per cent of the ex-works price of the
product
9105 Other clocks Manufacture in which: Manufacture in which the value of all the materials used
does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– the value of all the non-originating materials used
does not exceed the value of all the originating
materials used
9109 Clock movements, complete and assembled Manufacture in which: Manufacture in which the value of all the materials used
does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
product
40 per cent of the ex-works price of the product, and
– the value of all the non-originating materials used
does not exceed the value of all the originating
materials used
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(1) (2) (3) or (4)
9110 Complete watch or clock movements, unassembled or Manufacture in which: Manufacture in which the value of all the materials used
partly assembled (movement sets); incomplete watch or does not exceed 30 per cent of the ex-works price of the
– the value of all the materials used does not exceed
clock movements, assembled; rough watch or clock product
40 per cent of the ex-works price of the product, and
movements
– within the above limit, the value of all the materials of
heading 9114 used does not exceed 10 per cent of the
ex-works price of the product
9111 Watch cases and parts thereof Manufacture: Manufacture in which the value of all the materials used
does not exceed 30 per cent of the ex-works price of the
– from materials of any heading, except that of the
product
product, and
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
9112 Clock cases and cases of a similar type for other goods Manufacture: Manufacture in which the value of all the materials used
of this Chapter, and parts thereof does not exceed 30 per cent of the ex-works price of the
– from materials of any heading, except that of the
product
product, and
– in which the value of all the materials used does not
exceed 40 per cent of the ex-works price of the
product
9113 Watch straps, watch bands and watch bracelets, and
parts thereof:
– Of base metal, whether or not gold or silver-plated, or Manufacture in which the value of all the materials used
of metal clad with precious metal does not exceed 40 per cent of the ex-works price of the
product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
– Other Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
Chapter 92 Musical instruments; parts and accessories of such Manufacture in which the value of all the materials used
articles does not exceed 40 per cent of the ex-works price of the
product
Chapter 93 Arms and ammunition; parts and accessories thereof Manufacture in which the value of all the materials used
does not exceed 50 per cent of the ex-works price of the
product
ex Chapter 94 Furniture; bedding, mattresses, mattress supports, Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
cushions and similar stuffed furnishings; luminaires and of the product does not exceed 50 per cent of the ex-works price of the
lighting fittings, not elsewhere specified or included; product
illuminated signs, illuminated name-plates and the like;
prefabricated buildings; except for:
9401 Seats (other than those of heading 9402), whether or Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
not convertible into beds, and parts thereof of the product does not exceed 55 per cent of the ex-works price of the
product
9405 and 9406 Luminaires and lighting fittings including searchlights Manufacture in which the value of all the materials used
and spotlights and parts thereof, not elsewhere specified does not exceed 50 per cent of the ex-works price of the
or included; illuminated signs, illuminated name-plates product
and the like, having a permanently fixed light source,
and parts thereof not elsewhere specified or included;
prefabricated buildings
ex Chapter 95 Toys, games and sports requisites; parts and accessories Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
thereof; except for: of the product does not exceed 50 per cent of the ex-works price of the
product
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(1) (2) (3) or (4)
ex 9506 Golf clubs and parts thereof Manufacture from materials of any heading, except that
of the product. However, roughly-shaped blocks for
making golf-club heads may be used
ex Chapter 96 Miscellaneous manufactured articles; except for: Manufacture from materials of any heading, except that Manufacture in which the value of all the materials used
of the product does not exceed 50 per cent of the ex-works price of the
product
ex 9601 and Articles of animal, vegetable or mineral carving Manufacture from “worked” carving materials of the
ex 9602 materials same heading as the product
ex 9603 Brooms and brushes (except for besoms and the like and Manufacture in which the value of all the materials used
brushes made from marten or squirrel hair), does not exceed 50 per cent of the ex-works price of the
hand-operated mechanical floor sweepers, not product
motorised, paint pads and rollers, squeegees and mops
9605 Travel sets for personal toilet, sewing or shoe or clothes Each item in the set must satisfy the rule which would
cleaning apply to it if it were not included in the set. However,
non-originating articles may be incorporated, provided
that their total value does not exceed 15 per cent of the
ex-works price of the set
9606 Buttons, press-fasteners, snap-fasteners and press-studs, Manufacture:
button moulds and other parts of these articles; button
– from materials of any heading, except that of the
blanks
product, and
– in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
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ENHS heading 2022 Description of product Working or processing, carried out on non-originating materials, which confers originating status
(1) (2) (3) or (4)
9608 Ball-point pens; felt-tipped and other porous-tipped Manufacture from materials of any heading, except that
pens and markers; fountain pens, stylograph pens and of the product. However, nibs or nib-points of the same
other pens; duplicating stylos; propelling or sliding heading as the product may be used
pencils; pen-holders, pencil-holders and similar holders;
parts (including caps and clips) of the foregoing articles,
other than those of heading 9609
ex 9609 Pencils Manufacture from materials of any heading
9612 Typewriter or similar ribbons, inked or otherwise Manufacture:
prepared for giving impressions, whether or not on
– from materials of any heading, except that of the
spools or in cartridges; ink-pads, whether or not inked,
product, and
with or without boxes
– in which the value of all the materials used does not
exceed 50 per cent of the ex-works price of the
product
ex 9613 Lighters with piezo-igniter Manufacture in which the value of all the materials of
heading 9613 used does not exceed 30 per cent of the
ex-works price of the product
ex 9614 Smoking pipes and pipe bowls Manufacture from roughly-shaped blocks
Chapter 97 Works of art, collectors’ pieces and antiques Manufacture from materials of any heading, except that
of the product
’
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ANNEX 2
‘Appendix 2A
ADDENDUM TO THE LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING
MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS
Common provisions
1. For the products described below, the following rules may also apply instead of the rules set out in Appendix 2 for
products originating either in the European Union or in a signatory Andean Country, as the case may be.
2. When a product is covered by a rule of origin that is subject to quotas, the proof of origin for that product shall contain
the following statement in English: “Product originating in accordance with Appendix 2A of Annex II”.
3. The quotas indicated below will be managed on a first-come, first-served basis. The quantities exported to a Party shall
be calculated on the basis of the imports of the Party concerned.
4. In the European Union, any quota referred to in this Appendix shall be managed by the European Commission.
Note 1
The following rule shall confer origin for products exported from the European Union to Colombia, Ecuador or Peru within
the annual quotas per country indicated below:
Working or processing carried out on non-originating materials that confers originating
HS heading Description of product
status
(1) (2) (3) or (4)
ex 0901 Roasted coffee of the variety Arabica Manufacture from materials of any
heading
Colombia Ecuador Peru
120 Metric Tonnes 110 Metric Tonnes 30 Metric Tonnes
Note 2
The following rule shall confer origin for products exported from the European Union to Peru and from Peru to the
European Union:
Working or processing carried out on non-originating materials that confers originating
HS heading Description of product
status
(1) (2) (3) or (4)
1507 to 1508 Soya-bean oil, peanut (groundnut) Manufacture from materials of any
oil, and their fractions, but not subheading, except that of the
chemically modified product
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Working or processing carried out on non-originating materials that confers originating
HS heading Description of product
status
(1) (2) (3) or (4)
1512 to 1515 Sunflower-seed, safflower or Manufacture from materials of any
cotton-seed, coconut (copra), palm subheading, except that of the
kernel, babassu, rape, colza, mustard, product
other fixed vegetable or microbial fats
and oils (including jojoba oil) and
their fractions, but not chemically
modified
1516 Animal, vegetable or microbial fats Manufacture from materials of any
and oils and their fractions, partly or heading, except that of the product
wholly hydrogenated, inter-esterified,
re-esterified or elaidinised, whether or
not refined, but not further prepared
1517 Margarine; edible mixtures or Manufacture:
preparations of animal, vegetable or
— from materials of any heading,
microbial fats or oils or of fractions
except that of the product, and
of different fats or oils of this
Chapter, other than edible fats or — in which at least 40 per cent by
oils or their fractions of weight of all the materials of
heading 1516 Chapter 4 used are originating
Note 3
The following rule shall confer origin for products exported from the European Union to Colombia, Ecuador or Peru within
the annual quotas per country indicated below:
Working or processing carried out on non-originating materials that confers originating
HS heading Description of product
status
(1) (2) (3) or (4)
1805 Cocoa powder, not containing added Manufacture from materials of any
sugar or other sweetening matter heading, except that of the product
Colombia Ecuador Peru
100 Metric Tonnes 120 Metric Tonnes 450 Metric Tonnes
Note 4
The following rule shall confer origin for products exported from the European Union to Peru and from Peru to the
European Union:
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Working or processing carried out on non-originating materials that confers originating
HS heading Description of product
status
(1) (2) (3) or (4)
ex 3826 Biodiesel: mixtures of mono alkyl Manufacture from materials of any Manufacture in which the value of all
esters of the fatty acids of the long heading, except that of the product. the materials used does not exceed
chain of sub products of vegetable However, materials of the same 40 per cent of the ex-works price of
and animal oils. For greater certainty, heading as the product may be used, the product
the mono alkyl ester makes reference provided that their total value does
to methyl ester or ethyl ester of fatty not exceed 20 per cent of the
acids ex-works price of the product
Note 5
The following rule shall confer origin for products exported from Colombia, Ecuador and Peru to the European Union
within the annual quotas per country indicated below:
Working or processing carried out on non-originating materials that confers originating
HS heading Description of product
status
(1) (2) (3) or (4)
3920 Other plates, sheets, film, foil and Manufacture from materials of any Manufacture in which the value of all
strip, of plastics, non-cellular and heading except that of the product. the materials used does not exceed 55
not-reinforced, laminated, supported However, materials of the same per cent of the ex-works price of the
or similarly combined with other heading as the product may be used, product
materials provided that their total value does
not exceed 50 percent of the
ex-works price of the product
Colombia Ecuador Peru
15 000 Metric Tonnes 15 000 Metric Tonnes 15 000 Metric Tonnes
If more than 75 per cent of the above-stated quota quantities is used during a given year, those quantities shall be reviewed,
with a view to agree on their increase, within the Subcommittee.
Note 6
The following rule shall confer origin for products exported from Peru to the European Union within the annual quota
indicated below:
Working or processing carried out on non-originating materials that confers originating
HS heading Description of product
status
(1) (2) (3) or (4)
ex 5607.50 Twine and nets Manufacture from high tenacity
filament yarn classified in
and 5608
subheadings 5402.11, 5402.19 or
5402.20
ELI: http://data.europa.eu/eli/dec/2025/602/oj 121/128EN
OJ L, 27.3.2025
HS classification Peru
ex 5607.50 and 5608 650 Metric Tonnes
This quantity shall be subject to revision every three years, in a period of 12 years. If more than 75 per cent of the
above-stated quota quantity is used per year during that 3-year period, the quantity for the next three years will be increased
by the rate of growth over the same period of exports from Peru to the European Union of products of chapter 50 to 63 or
by 5 per cent, whichever is higher.
That revision will be made according to the data published by the statistical office of the European Union (Eurostat) as soon
as they are available. The European Commission shall publish the adjusted quotas in the Official Journal of the European
Union.
Note 7
The following rule shall confer origin for products exported from Colombia, Ecuador and Peru to the European Union
within the annual quotas, per country indicated below:
Working or processing carried out on non-originating materials that confers originating
HS heading Description of product
status
(1) (2) (3) or (4)
6108.22 Women’s or girls’ briefs and panties, Manufacture from nylon yarn or
knitted or crocheted of man-made elastomeric yarns from headings
fibres 5402 and 5404
6112.31 Men’s or boys’ swimwear knitted or Manufacture from nylon yarn or
crocheted of synthetic fibres elastomeric yarns from headings
5402 and 5404
6112.41 Women’s or girls’ swimwear knitted Manufacture from nylon yarn or
or crocheted of synthetic fibres elastomeric yarns from headings
5402 and 5404
6115.10 Graduated compression hosiery (for Manufacture from nylon yarn or
example, stockings for varicose elastomeric yarns from headings
veins), knitted or crocheted. 5402 and 5404
6115.21 Other pantyhose and tights of Manufacture from nylon yarn or
synthetic fibres measuring per single elastomeric yarns from headings
yarn less than 67 decitex, knitted or 5402 and 5404
crocheted
6115.22 Other pantyhose and tights of Manufacture from nylon yarn or
synthetic fibres measuring per single elastomeric yarns from headings
yarn 67 decitex or more, knitted or 5402 and 5404
crocheted
6115.30 Other women’s full-length or knee Manufacture from nylon yarn or
length hosiery, measuring per single elastomeric yarns from headings
yarn less than 67 decitex 5402 and 5404
122/128 ELI: http://data.europa.eu/eli/dec/2025/602/ojEN
OJ L, 27.3.2025
Working or processing carried out on non-originating materials that confers originating
HS heading Description of product
status
(1) (2) (3) or (4)
6115.96 Other, of synthetic fibres Manufacture from nylon yarn or
elastomeric yarns from headings
5402 and 5404
HS heading Colombia (Metric Tonnes) Ecuador (Metric Tonnes) Peru (Metric Tonnes)
6108.22 200 200 200
6112.31 25 25 25
6112.41 100 100 100
6115.10 25 25 25
6115.21 40 40 40
6115.22 15 15 15
6115.30 25 25 25
6115.96 175 175 175
If more than 75 per cent of the above-stated quota quantities is used during a given year, these quantities shall be reviewed,
with a view to agree on their increase, within the Subcommittee.
Note 7a
The following rule shall confer origin for products exported from Ecuador to the European Union and from the European
Union to Ecuador:
Working or processing carried out on non-originating materials that confers originating
HS heading Description of product
status
(1) (2) (3) or (4)
ex 6504 Toquilla straw hats Manufacture in which the toquilla
straw of heading 1401 used is
originating
Note 8
The rules of origin provided for in Appendix 2 for the products listed below shall apply for as long as the European Union
maintains a 0 per cent WTO bound tariff for these products. If the European Union increases the WTO bound tariff
applicable to these products, the following rule shall confer origin for products exported from Colombia, Ecuador and Peru
to the European Union within the annual quotas per country, indicated below:
ELI: http://data.europa.eu/eli/dec/2025/602/oj 123/128EN
OJ L, 27.3.2025
Working or processing carried out on non-originating materials that confers originating
HS heading Description of product
status
(1) (2) (3) or (4)
7209 to 7214 Flat-rolled products of iron or Manufacture from materials of any Manufacture in which the value of all
non-alloy steel; bars and rods of heading, except that of the product the materials used does not exceed
iron or non-alloy steel 50 per cent of the ex-works price of
the product
7216 to 7217 Angles, shapes and sections of iron or Manufacture from materials of any Manufacture in which the value of all
non-alloy steel; wire of iron or heading, except that of the product the materials used does not exceed
non-alloy steel 50 per cent of the ex-works price of
the product
7304 to 7306 Tubes, pipes and hollow profiles, of Manufacture from materials of any Manufacture in which the value of all
iron or steel heading, except that of the product the materials used does not exceed
50 per cent of the ex-works price of
the product
7308 Structures and parts of structures, of Manufacture from materials of any Manufacture in which the value of all
iron or steel; plates, rods, angles, heading, except that of the product the materials used does not exceed
shapes, sections, tubes and the like, 50 per cent of the ex-works price of
prepared for use in structures, of iron the product
or steel
Colombia (Metric Ecuador (Metric
HS heading Description Peru (Metric Tonnes)
Tonnes) Tonnes)
7209 Flat-rolled products of iron or non-alloy steel, of a width of 100,000 100,000 100,000
600 mm or more, cold-rolled (cold-reduced), not clad, plated
or coated
7210 Flat-rolled products of iron or non-alloy steel, of a width of 100,000 100,000 100,000
600 mm or more, clad, plated or coated
7211 Flat-rolled products of iron or non-alloy steel, of a width of
less than 600 mm, not clad, plated or coated
7212 Flat-rolled products of iron or non-alloy steel, of a width of 100,000 100,000 100,000
less than 600 mm, clad, plated or coated
7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or 100,000 100,000 100,000
non-alloy steel
7214 Other bars and rods of iron or non-alloy steel, not further 100,000 100,000 100,000
worked than forged, hot-rolled, hot-drawn or hot-extruded,
but including those twisted after rolling
7216 Angles, shapes and sections of iron or non-alloy steel 100,000 100,000 100,000
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OJ L, 27.3.2025
Colombia (Metric Ecuador (Metric
HS heading Description Peru (Metric Tonnes)
Tonnes) Tonnes)
7217 Wire of iron or non-alloy steel 50,000 50,000 50,000
7304 Tubes, pipes and hollow profiles, seamless, of iron (other than 50,000 50,000 50,000
cast iron) or steel
7305 Other tubes and pipes (for example, welded, riveted or 50,000 50,000 50,000
similarly closed), having circular cross-sections, the external
diameter of which exceeds 406.4 mm, of iron or steel
7306 Other tubes, pipes and hollow profiles (for example, open 100,000 100,000 100,000
seam or welded, riveted or similarly closed), of iron or steel
7308 Structures and parts of structures, of iron or steel; plates, rods, 50,000 50,000 50,000
angles, shapes, sections, tubes and the like, prepared for use in
structures, of iron or steel
When 50 per cent of a quota entry is reached, during a given year, the annual tonnage shall increase by 50 per cent for the
following year. The basis for calculation shall be the quota quantity of the previous year. Those quantities, as well as the
basis for calculation may be revised at the request of any Party upon agreement with the other Parties.
Note 9
The following rule shall confer origin for products exported from Colombia, Ecuador and Peru to the European Union
within the annual quota per country indicated below:
Working or processing carried out on non-originating materials that confers originating
HS heading Description of product
status
(1) (2) (3) or (4)
7321 Stoves, ranges, grates, cookers Manufacture from materials of any Manufacture in which the value of all
(including those with subsidiary heading, except that of the product the materials used does not exceed 50
boilers for central heating), per cent of the ex-works price of the
barbecues, braziers, gas-rings, plate product
warmers and similar non-electric
domestic appliances, and parts
thereof, of iron or steel
7323 Table, kitchen or other household Manufacture from materials of any Manufacture in which the value of all
articles and parts thereof, of iron or heading, except that of the product the materials used does not exceed 50
steel; iron or steel wool; pot scourers per cent of the ex-works price of the
and scouring or polishing pads, product
gloves and the like, of iron or steel
7325 Other cast articles of iron or steel Manufacture from materials of any Manufacture in which the value of all
heading, except that of the product the materials used does not exceed 50
per cent of the ex-works price of the
product
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OJ L, 27.3.2025
HS heading Colombia Ecuador Peru
7321 20,000 units 20,000 units 20,000 units
7323 50,000 Metric Tonnes 50,000 Metric Tonnes 50,000 Metric Tonnes
7325 50,000 Metric Tonnes 50,000 Metric Tonnes 50,000 Metric Tonnes
Those quantities may be revised at the request of any Party upon agreement with the others Parties.’.
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OJ L, 27.3.2025
ANNEX 3
‘Appendix 5
PRODUCTS TO WHICH SUBPARAGRAPH (b) OF THE DECLARATION OF THE EUROPEAN UNION CONCERNING
ARTICLE 5 IN RELATION TO ORIGINATING PRODUCTS FROM COLOMBIA, ECUADOR AND PERU APPLIES
1. The conditions established in subparagraph (b) of the Declaration of the European Union concerning Article 5 in
relation to originating products from Colombia, Ecuador and Peru apply for determining the origin of the following
products exported from Peru to the European Union subject to the annual quotas established below:
Combined
Nomenclature 2024 and
Description Metric tons
(where necessary)
TARIC codes
0303 54 10 Frozen mackerel Scomber scombrus and Scomber japonicus 4 000
0303 59 10 Frozen anchovies Engraulis spp. 120
0303 55 10 Horse mackerel Trachurus trachurus, scad, Caranx trachurus, frozen 60
0303 55 90 10
0307 43 91 Frozen squid Ommastrephes spp., Nototodarus spp. and Sepioteuthis spp., with or 4 200
without shell (excl. Ommastrephes Sagittatus)
0307 43 99
0307 49 50 Squid Ommastrephes spp., Nototodarus spp., Sepioteuthis spp., dried, salted or in brine, 2 500
with or without shell (excl. Ommastrephes Sagittatus)
0307 49 80
1604 15 11 Fillets of mackerel of the species Scomber scombrus and Scomber japonicus, prepared 2 000
or preserved
1604 15 19 Mackerel of the species Scomber scombrus and Scomber japonicus, prepared or 800
preserved, whole or in pieces (excl. minced mackerel and fillets of mackerel)
1604 15 90 Prepared or preserved mackerel of species Scomber australasicus, whole or in pieces 20
(excl. minced)
1604 16 00 Prepared or preserved anchovies, whole or in pieces (excl. minced) 400
1604 20 40 Prepared or preserved anchovies (excl. whole or in pieces) 30
0307 19 00 10 Mussels, snails and other molluscs, prepared or preserved (excl. mussels of the 500
species Mytilus and of the species Perna)
0307 29 10 10
0307 29 90 10
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Combined
Nomenclature 2024 and
Description Metric tons
(where necessary)
TARIC codes
0307 49 20 10
0307 49 40 10
0307 49 50 10
0307 49 60 10
0307 49 80 10
0307 59 00 10
0307 79 00 10
0307 87 00 10
0307 88 00 10
0307 99 00 10
1605 51 00
1605 52 00
1605 53 10 95
1605 53 90 95
1605 54 00
1605 55 00
1605 56 00
1605 57 00
1605 59 00 10
1605 59 00 90
2. The proofs of origin issued or made out for products which use the quotas established in this Appendix shall bear the
following statement in English: “Product originating in accordance with Appendix 5 of Annex II”.
3. The quotas established in this Appendix shall be managed on a first-come, first-served basis. The quantities exported to
the European Union shall be calculated on the basis of the imports of the European Union.’.
128/128 ELI: http://data.europa.eu/eli/dec/2025/602/oj