Decision No 1/2023 of the EU-Central America Association Council of 29 June 2023 modifying 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) and Appendix 2A (Addendum to the list of working and processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) to Annex II (Concerning the Definition of the Concept of Originating Products and Methods of Administrative Cooperation) to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other [2023/2442]

Official Journal EN of the European Union L series 2023/2442 10.11.2023 DECISION No 1/2023 OF THE EU-CENTRAL AMERICA ASSOCIATION COUNCIL of 29 June 2023 modifying 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) and Appendix 2A (Addendum to the list of working and processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) to Annex II (Concerning the Definition of the Concept of ‘Originating Products’ and Methods of Administrative Cooperation) to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other [2023/2442] THE EU-CENTRAL AMERICA ASSOCIATION COUNCIL, Having regard to the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other, and in particular Article 345, paragraph 2(a)(iv) thereof and Article 36 of Annex II thereto, Whereas: (1) Article 345, paragraph 2(a)(iv) of the Agreement establishing an Association between the European Union and its Member States, on the one hand, and Central America on the other (the ‘Agreement’) and Article 36 of Annex II to the Agreement provide that the Association Council may modify Appendix 2 and Appendix 2A to Annex II to the Agreement. (2) The current Appendix 2 and Appendix 2A to Annex II to the Agreement contain product-specific rules of origin that reflect the Harmonised Systems (‘HS’) 2012 and 2017. (3) Amendments were introduced on 1 January 2022into the Nomenclature governed by the International Convention on the Harmonized Commodity Description and Coding System.The Parties to the Agreement (the ‘Parties’) have therefore agreed upon updating the product-specific rules of origin in the Agreement to reflect the HS 2022. (4) Because of the large number of products moving to HS headings 8524, 8529, 8549 and to HS sub-headings 8541.51 to 8541.59, it would be difficult to update the product-specific rules of origin without having complex rules. Therefore, the Parties agree that there should be a simpler and more flexible rule of origin for those products, which is ‘Manufacture from materials of any heading, except that of the product’, with an alternative rule in which the value of all the non-originating materials used does not exceed 50 % of the ex-works price of the product. (5) The transposition of rules of origin provided for HS heading 9620(Monopods, bipods, tripods and similar articles) following the update of the HS 2017 led to the application of the product-specific rule of origin for those products following the rule of Chapter 96, which is a change of tariff classification, and the deletion of the alternative rule allowing for a percentage of non-originating materials to be used. The Parties have agreed to reintroduce the alternative rule which allows for the use of non-originating materials provided they do not exceed 50 % of the ex-works price of the product. (6) The Parties have agreed that in order to reflect the HS 2022 adjustments, it is necessary to adjust the tariff codes of the products of Chapters 61 and 62 within the annual quotas set out in Note 4 of Appendix 2A concerning the addendum to the list of working and processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status. (7) Appendix 2 and Note 4, paragraph 1(c) and (d) of Appendix 2A to Annex II to the Agreement should therefore be modified accordingly. Those modifications do not constitute substantive changes to the negotiated rules of origin set out in the Agreement, ELI: http://data.europa.eu/eli/dec/2023/2442/oj 1/104EN OJ L, 10.11.2023 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 hereby replaced by the text set out in Annex 1 to this Decision. Article 2 Note 4 of Appendix 2A to Annex II to the Agreement concerning the addendum to the list of working and processing required to be carried out on non-originating materials in order that the products of Chapters 61 and 62 within the annual country quotas can obtain originating status is hereby replaced by the text set out in Annex 2 to this Decision. Article 3 This Decision shall enter into force 180 days after the date of its adoption. Done at Brussels, 29 June 2023. For the Association Council For the CA Party For the EU Party 2/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 ANNEX 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 the list may not be all covered by this Agreement. It is therefore necessary to consult the other parts of this Agreement. Working or processing, carried out on non-originating materials, which confers HS code 2022 Description of product originating status (1) (2) (3) (4) Chapter 01 Live animals All the animals of Chapter 01 are wholly obtained Chapter 02 Meat and edible meat offal Manufacture in which all the materials of Chapters 01 and 02 used are wholly obtained Chapter 03 Fish and crustaceans, molluscs and other Manufacture in which all the materials of aquatic invertebrates Chapter 03 used are wholly obtained ex Chapter 04 Dairy produce; birds’ eggs; natural Manufacture in which all the materials of honey; edible products of animal origin, Chapter 04 used are wholly obtained not elsewhere specified or included; except for: 0403 Yogurt; buttermilk, curdled milk and Manufacture in which: cream, kephir and other fermented or — all the materials of Chapter 04 used acidified milk and cream, whether or are wholly obtained, not concentrated or containing added sugar or other sweetening matter or — all the fruit juice (except that of pine­ flavoured or containing added fruit, apple, lime or grapefruit) of heading nuts or cocoa 2009used is originating, and — the value of all the materials of Chap­ ter 17 used does not exceed 30 % of the ex-works price of the product 0410 Insects and other edible products of Manufacture in which all the materials of animal origin, not elsewhere specified Chapters 01 and 04 used are wholly or included obtained ex Chapter 05 Products of animal origin, not elsewhere Manufacture in which all the materials of specified or included; except for: Chapter 05 used are wholly obtained ex 0502 Prepared pigs’, hogs’ or boars’ bristles and Cleaning, disinfecting, sorting and hair straightening of bristles and hair Chapter 06(1) Live trees and other plants; bulbs, roots Manufacture from materials of any and the like; cut flowers and ornamental heading, except that of the product foliage Chapter 07(2) Edible vegetables and certain roots and Manufacture in which all the products of tubers Chapter 07 are wholly obtained ELI: http://data.europa.eu/eli/dec/2023/2442/oj 3/104EN OJ L, 10.11.2023 (1) (2) (3) (4) Chapter 08(3) Edible fruit and nuts; peel of citrus fruit or Manufacture in which: melons — all the fruit and nuts are wholly obtained, and — the value of all the materials of Chap­ ter 17 used does not exceed 30 % of the value of the ex-works price of the product ex Chapter 09(4) Coffee, tea, maté and spices; except for: Manufacture in which all the materials of Chapter 09 used are wholly obtained 0902 Tea, whether or not flavoured Manufacture from materials of any heading ex 0910 Mixtures of spices Manufacture from materials of any heading Chapter 10(5) Cereals Manufacture in which all the products of Chapter 10 are wholly obtained ex Chapter 11(6) Products of the milling industry; malt; Manufacture in which all the cereals, starches; inulin; wheat gluten; except for: edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained 1101 Wheat or meslin flour Manufacture from materials of any heading, except that of the product ex 1102and Corn flour, groats and meal of corn Manufacture from materials of any ex 1103 heading, except that of the product, in which at least 50 % by weight of maize of heading 1005is originating ex 1106 Flour, meal and powder of the dried, Drying and milling of leguminous shelled leguminous vegetables of heading vegetables of heading 0708 0713 Chapter 12(7) Oil seeds and oleaginous fruits; Manufacture in which all the materials of miscellaneous grains, seeds and fruit; Chapter 12 used are wholly obtained industrial or medicinal plants; straw and fodder 1301 Lac; natural gums, resins, gum-resins and Manufacture in which the value of all the oleoresins (for example, balsams) materials of heading 1301used does not exceed 50 % of the ex-works price of the product 4/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: — Mucilages and thickeners, modified, Manufacture from non-modified derived from vegetable products mucilages and thickeners — Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Chapter 14(8) Vegetable plaiting materials; vegetable Manufacture in which all the materials of products not elsewhere specified or Chapter 14 used are wholly obtained included ex Chapter 15 Animal, vegetable or microbial fats and Manufacture from materials of any oils and their cleavage products; prepared heading, except that of the product in edible fats; animal or vegetable waxes; which all the vegetal materials of heading except for: 1511and 1513used are wholly obtained 1501 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: — Fats from bones or waste Manufacture from materials of any heading, except those of heading 0203, 0206or 0207or bones of heading 0506 — Other Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207 1502 Fats of bovine animals, sheep or goats, other than those of heading 1503: — Fats from bones or waste Manufacture from materials of any heading, except those of heading 0201, 0202, 0204or 0206or bones of heading 0506 — Other Manufacture in which all the materials of Chapter 02 used are wholly obtained ELI: http://data.europa.eu/eli/dec/2023/2442/oj 5/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: — Solid fractions Manufacture from materials of any heading, including other materials of heading 1504 — Other Manufacture in which all the materials of Chapters 02 and 03 used are wholly obtained ex 1505 Refined lanolin Manufacture from crude wool grease of heading 1505 1506 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: — Solid fractions Manufacture from materials of any heading, including other materials of heading 1506 — Other Manufacture in which all the materials of Chapter 02 used are wholly obtained 1507to 1510 — Soya oil, groundnut oil and oils for Manufacture from materials of any technical or industrial uses other heading, except that of the product than the manufacture of foodstuffs for human consumption — Solid fractions Manufacture from other materials of headings 1507to 1510 — Other Manufacture in which all the vegetable materials used are wholly obtained 1511 Palm oil and its fractions, whether or not Manufacture in which all the vegetable refined but not chemically modified materials used are wholly obtained 1512 — Oils for technical or industrial uses Manufacture from materials of any other than the manufacture of food­ heading, except that of the product stuffs for human consumption — Solid fractions Manufacture from other materials of heading 1512 — Other Manufacture in which all the vegetable materials used are wholly obtained 6/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 1513 Coconut (copra), palm kernel or babassu Manufacture in which all the vegetable oil and fractions thereof, whether or not materials used are wholly obtained refined but not chemically modified 1514to 1515 — Tung and oiticica oil, myrtle wax and Manufacture from materials of any Japan wax, fractions of jojoba oil and heading, except that of the product oils for technical or industrial uses other than the manufacture of food­ stuffs for human consumption — Solid fractions, except for that of Manufacture from other materials of jojoba oil headings 1514to 1515 — Other Manufacture in which all the vegetable materials used are wholly obtained 1516 Animal, vegetable or microbial fats and Manufacture in which: oils and their fractions, partly or wholly — all the materials of Chapter 02 used hydrogenated, inter-esterified, are wholly obtained, and re-esterified or elaidinised, whether or not refined, but not further prepared — all the vegetable materials used are wholly obtained. However, materials of headings 1507and 1508may be used 1517 Margarine; edible mixtures or Manufacture in which: preparations of animal, vegetable or — all the materials of Chapters 02 microbial fats or oils or of fractions of and 04 used are wholly obtained, and different fats or oils of this Chapter, other than edible fats or oils or their — all the vegetable materials used are fractions of heading 1516 wholly obtained. However, materials of headings 1507and 1508may be used Chapter 16(9) Preparations of meat, of fish, crustaceans, Manufacture: molluscs or other aquatic invertebrates, — from animals of Chapter 01, and/or or of insects — in which all the materials of Chapter 03 used are wholly obtained 1701 Cane or beet sugar and chemically pure Manufacture in which all the materials of sucrose, in solid form Chapter 17 used are wholly obtained ELI: http://data.europa.eu/eli/dec/2023/2442/oj 7/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: — Chemically-pure maltose and fruc­ Manufacture from materials of any tose heading, including other materials of heading 1702 — Other sugars in solid form, contain­ Manufacture in which all the materials of ing added flavouring or colouring Chapter 17 used are wholly obtained matter — Other Manufacture in which all the materials used are originating 1703 Molasses resulting from the extraction or Manufacture in which all the materials of refining of sugar Chapter 17 used are wholly obtained 1704 Sugar confectionery (including white Manufacture: chocolate), not containing cocoa — from materials of any heading, except that of the product, and — in which the value of all the materials of Chapter 17, except of materials from subheading 1702 30, used does not exceed 30 % of the ex-works price of the product Chapter 18 Cocoa and cocoa preparations Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials of Chapter 17, except of materials from subheading 1702 30, used does not exceed 30 % of the ex-works price of the product 8/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: — Malt extract — Manufacture from cereals of Chapter 10 — 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 % of the ex-works price of the product 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: — Containing 20 % or less by weight of Manufacture in which all the cereals and meat, meat offal, fish, crustaceans or derivatives (except durum wheat and its molluscs derivatives) used are wholly obtained — Containing more than 20 % by Manufacture in which: weight of meat, meat offal, fish, crus­ — all the cereals and their derivatives taceans or molluscs (except durum wheat and its deriva­ tives) used are wholly obtained, and — all the materials of Chapters 02 and 03 used are wholly obtained 1903 Tapioca and substitutes therefor Manufacture from materials of any prepared from starch, in the form of heading, except potato starch of heading flakes, grains, pearls, siftings or similar 1108 forms ELI: http://data.europa.eu/eli/dec/2023/2442/oj 9/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 1904 Prepared foods obtained by the swelling Manufacture: or roasting of cereals or cereal products — from materials of any heading, except (for example, corn flakes); cereals (other those of headings 1006and 1806, than maize (corn)) in grain form or in the form of flakes or other worked grains — in which all the materials of Chapter (except flour, groats and meal), pre- 11 are originating, and cooked or otherwise prepared, not — in which the value of all the materials elsewhere specified or included of Chapter 17 used does not exceed 30 % of the ex-works price of the product 1905 Bread, pastry, cakes, biscuits and other Manufacture from materials of any bakers’ wares, whether or not heading, except those of Chapter 11 containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products ex Chapter 20 Preparations of vegetables, fruit, nuts or Manufacture in which all the vegetables, other parts of plants; except for: fruit or nuts used are wholly obtained. However, black split beans of heading ex 0713may be used ex 2001 Yams, sweet potatoes and similar edible Manufacture from materials of any parts of plants containing 5 % or more by heading, except that of the product weight of starch, prepared or preserved by vinegar or acetic acid ex 2004and Potatoes in the form of flour, meal or Manufacture from materials of any ex 2005 flakes, prepared or preserved otherwise heading, except that of the product than by vinegar or acetic acid 2006 Vegetables, fruit, nuts, fruit-peel and Manufacture: other parts of plants, preserved by — from materials of any heading, except sugar (drained, glacé or crystallized) that of the product, and — in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 2007 Jams, fruit jellies, marmalades, fruit or Manufacture: nut purée and fruit or nut pastes, — from materials of any heading, except obtained by cooking, whether or not that of the product, and containing added sugar or other sweetening matter — in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 10/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) ex 2008 — Nuts, not containing added sugar or Manufacture from materials of any spirits heading in which the value of all non originating materials of heading 1202 used does not exceed 40 % of the ex-works price of the product — Peanut butter; mixtures based on cer­ Manufacture from materials of any eals; palm hearts; maize (corn) heading in which the value of all non originating materials of heading 1202 used does not exceed 40 % of the ex-works price of the product — Other except for fruit and nuts Manufacture: cooked otherwise than by steaming — from materials of any heading, except or boiling in water, not containing that of the product, and added sugar, frozen — in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 2009 Fruit or nut juices (including grape must Manufacture: and coconut water) and vegetable juices, — from materials of any heading, except unfermented and not containing added that of the product, and spirit, whether or not containing added sugar or other sweetening matter — in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ex Chapter 21 Miscellaneous edible preparations; Manufacture from materials of any except for: heading, except that of the product 2101 Extracts, essences and concentrates, of Manufacture: coffee, tea or maté and preparations — from materials of any heading, except with a basis of these products or with a that of the product, and basis of coffee, tea or maté; roasted chicory and other roasted coffee — in which all the coffee of heading substitutes, and extracts, essences and 0901used is wholly obtained concentrates thereof 2103 Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: — Sauces and preparations therefore; Manufacture from materials of any mixed condiments and mixed sea­ heading, except that of the product. sonings However, mustard flour or meal or prepared mustard may be used — Mustard flour and meal and prepared Manufacture from materials of any mustard heading ELI: http://data.europa.eu/eli/dec/2023/2442/oj 11/104EN OJ L, 10.11.2023 (1) (2) (3) (4) ex 2104 Soups and broths and preparations Manufacture from materials of any therefore heading, except prepared or preserved vegetables of headings 2002to 2005 2106 Food preparations not elsewhere Manufacture: specified or included — from materials of any heading, except that of the product, and — in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture: — from materials of any heading, except that of the product, and — in which all the grapes or materials derived from grapes used are wholly obtained 2202 Waters, including mineral waters and Manufacture: aerated waters, containing added sugar — from materials of any heading, except or other sweetening matter or that of the product, and flavoured, and other non-alcoholic beverages, not including fruit, nut or — in which the value of all the materials vegetable juices of heading 2009 of Chapter 17 used does not exceed 30 % of the ex-works price of the product 2207 Undenatured ethyl alcohol of an Manufacture: alcoholic strength by volume of 80 % — from materials of any heading, except vol or higher; ethyl alcohol and other heading 1005, 1007, 1703, 2207or spirits, denatured, of any strength 2208, and — in which all the grapes or materials derived from grapes used are wholly obtained 12/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages: — Rum and other spirits obtained by Manufacture from materials of any distilling fermented sugar-cane pro­ heading, except that of the product and ducts: heading 1703or 2207 — Other Manufacture: — from materials of any heading, except heading 2207or 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 Manufacture from materials of any industries; prepared animal fodder; heading, except that of the product except for: ex 2301 Whale meal; flours, meals and pellets of Manufacture in which all the materials of fish or of crustaceans, molluscs or other Chapters 02 and 03 used are wholly aquatic invertebrates, unfit for human obtained consumption ex 2303 Residues from the manufacture of starch Manufacture in which all the maize used from maize (excluding concentrated is wholly obtained steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight ex 2306 Oil cake and other solid residues resulting Manufacture in which all the vegetable from the extraction of olive oil, materials used are wholly obtained containing more than 3 % of olive oil ex 2308 Other Manufacture in which all the vegetable materials used are wholly obtained ELI: http://data.europa.eu/eli/dec/2023/2442/oj 13/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 2309 Preparations of a kind used in animal feeding: — Dog or cat food, put up for retail sale Manufacture in which: — the value of all cereals of Chapter 10 used does not exceed 50 % of the ex-works price of the product, and — sugar, molasses, meat or milk used are originating, and — all the materials of Chapter 03 used are wholly obtained — Other Manufacture in which: — all the cereals, sugar or molasses, meat or milk used are originating, and — all the materials of Chapter 03 used are wholly obtained ex Chapter 24 Tobacco and manufactured tobacco Manufacture in which all the materials of substitutes; products, whether or not Chapter 24 used are wholly obtained containing nicotine, intended 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, Manufacture in which at least 70 % by of tobacco or of tobacco substitutes weight of the unmanufactured tobacco or tobacco refuse of heading 2401used is originating ex 2403 Smoking tobacco Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401used is originating 2404.11 Products intended for inhalation without Manufacture in which all the materials of combustion containing tobacco or Chapter 24 used are wholly obtained reconstituted tobacco 2404.12 Products intended for inhalation without Manufacture in which the value of all the combustion containing nicotine materials used does not exceed 50 % of the ex-works price of the product 14/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 2404.19 Products intended for inhalation without Manufacture in which all the materials of combustion: Chapter 24 used are wholly obtained Manufacture in which the value of all the — Containing tobacco substitutes materials used does not exceed 50 % of — Other the ex-works price of the product 2404.91 Other nicotine containing products Manufacture intended for the intake of nicotine into — from materials of any heading except the human body for oral application that of the product, and — in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 2404.92 Other nicotine containing products Manufacture in which the value of all the intended for the intake of nicotine into materials used does not exceed 50 % of the human body for transdermal the ex-works price of the product application 2404.99 Other nicotine containing products Manufacture in which the value of all the intended for the intake of nicotine into materials used does not exceed 50 % of the human body other than inhalation the ex-works price of the product without combustion, oral or transdermal application ex Chapter 25 Salt; sulphur; earths and stone; plastering Manufacture from materials of any materials, lime and cement; except for: heading, except that of the product ex 2504 Natural crystalline graphite, with Enriching of the carbon content, enriched carbon content, purified and purifying and grinding of crude ground crystalline graphite ex 2515 Marble, merely cut, by sawing or Cutting, by sawing or otherwise, of otherwise, into blocks or slabs of a marble (even if already sawn) of a rectangular (including square) shape, of thickness exceeding 25 cm a thickness not exceeding 25 cm ex 2516 Granite, porphyry, basalt, sandstone and Cutting, by sawing or otherwise, of stone other monumental or building stone, (even if already sawn) of a thickness merely cut, by sawing or otherwise, into exceeding 25 cm blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm ELI: http://data.europa.eu/eli/dec/2023/2442/oj 15/104EN OJ L, 10.11.2023 (1) (2) (3) (4) ex 2518 Calcined dolomite Calcination of dolomite not calcined ex 2519 Crushed natural magnesium carbonate Manufacture from materials of any (magnesite), in hermetically-sealed heading, except that of the product. containers, and magnesium oxide, However, natural magnesium carbonate whether or not pure, other than fused (magnesite) may be used magnesia or 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 % 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 Manufacture from materials of any of their distillation; bituminous heading, except that of the product substances; mineral waxes; except for: ex 2707 Oils in which the weight of the aromatic Operations of refining and/or one or constituents exceeds that of the non- more specific process(es)(10) aromatic constituents, being oils similar or to mineral oils obtained by distillation of Other operations in which all the high temperature coal tar, of which more materials used are classified within a than 65 % by volume distils at a heading other than that of the product. temperature of up to 250 °C (including However, materials of the same heading mixtures of petroleum spirit and as the product may be used, provided that benzole), for use as power or heating their total value does not exceed 50 % of fuels the ex-works price of the product 16/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) ex 2709 Crude oils obtained from bituminous Destructive distillation of bituminous minerals materials 2710 Petroleum oils and oils obtained from Operations of refining and/or one or bituminous minerals, other than crude; more specific process(es)(11) preparations not elsewhere specified or included, containing by weight 70 % or or more of petroleum oils or of oils obtained from bituminous minerals, these oils Other operations in which all the being the basic constituents of the materials used are classified within a preparations; waste oils heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2711 Petroleum gases and other gaseous Operations of refining and/or one or hydrocarbons more specific process(es)(12) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2712 Petroleum jelly; paraffin wax, Operations of refining and/or one or microcrystalline petroleum wax, slack more specific process(es)(13) wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar or products obtained 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 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 17/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 2713 Petroleum coke, petroleum bitumen and Operations of refining and/or one or other residues of petroleum oils or of oils more specific process(es)(14) obtained from 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 % of the ex-works price of the product 2714 Bitumen and asphalt, natural; Operations of refining and/or one or bituminous or oil shale and tar sands; more specific process(es)(15) asphaltites and asphaltic rocks or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product 2715 Bituminous mixtures based on natural Operations of refining and/or one or asphalt, on natural bitumen, on more specific process(es)(16) petroleum bitumen, on mineral tar or or on mineral tar pitch (for example, bituminous mastics, 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 % of the ex-works price of the product ex Chapter 28 Inorganic chemicals; organic or Manufacture from materials of any Manufacture in which the inorganic compounds of precious heading, except that of the product. value of all the materials metals, of rare-earth metals, of However, materials of the same heading used does not exceed 40 % radioactive elements or of isotopes; as the product may be used, provided that of the ex-works price of the except for: their total value does not exceed 20 % of product the ex-works price of the product 18/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) ex 2805 “Mischmetall” Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 2811 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 2833 Aluminium sulphate Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 2840 Sodium perborate Manufacture from disodium tetraborate Manufacture in which the pentahydrate value of all the materials used does not exceed 40 % of the ex-works price of the product ex 2852 — Mercury compounds of internal Manufacture from materials of any Manufacture in which the ethers and their halogenated, sulpho­ heading. However, the value of all the value of all the materials nated, nitrated or nitrosated deriva­ materials of heading 2909 used shall used does not exceed 40 % tives not exceed 20 % of the ex-works price of the ex-works price of the of the product product — Mercury compounds of nucleic acids Manufacture from materials of any Manufacture in which the and their salts, whether or not chemi­ heading. However, the value of all the value of all the materials cally defined; other heterocyclic mer­ materials of headings 2852, 2932, used does not exceed 40 % cury compounds 2933 and 2934 used shall not exceed of the ex-works price of the 20 % of the ex-works price of the product product — Diagnostic or laboratory reagents on Manufacture in which the value of all the a backing, prepared diagnostic or materials used does not exceed 50 % of laboratory reagents whether or not the ex-works price of the product on a backing, other than those of heading 3002 or 3006; certified reference materials ex Chapter 29 Organic chemicals; except for: Manufacture from materials of any Manufacture in which the heading, except that of the product. value of all the materials However, materials of the same heading used does not exceed 40 % as the product may be used, provided that of the ex-works price of the their total value does not exceed 20 % of product the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 19/104EN OJ L, 10.11.2023 (1) (2) (3) (4) ex 2901 Acyclic hydrocarbons for use as power or Operations of refining and/or one or heating fuels more specific process(es)(17) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product ex 2902 Cyclanes and cyclenes (other than Operations of refining and/or one or azulenes), benzene, toluene, xylenes, for more specific process(es)(18) use as power or heating fuels or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product ex 2905 Metal alcoholates of alcohols of this Manufacture from materials of any Manufacture in which the heading and of ethanol heading, including other materials of value of all the materials heading 2905. However, metal used does not exceed 40 % alcoholates of this heading may be used, of the ex-works price of the provided that their total value does not product exceed 20 % of the ex-works price of the product 2915 Saturated acyclic monocarboxylic acids Manufacture from materials of any Manufacture in which the and their anhydrides, halides, peroxides heading. However, the value of all the value of all the materials and peroxyacids; their halogenated, materials of headings 2915 and 2916 used does not exceed 40 % sulphonated, nitrated or nitrosated used shall not exceed 20 % of the of the ex-works price of the derivatives ex-works price of the product product ex 2932 — Internal ethers and their halogenated, Manufacture from materials of any Manufacture in which the sulphonated, nitrated or nitrosated heading. However, the value of all the value of all the materials derivatives materials of heading 2909 used shall used does not exceed 40 % not exceed 20 % of the ex-works price of the ex-works price of the of the product product — Cyclic acetals and internal hemiace­ Manufacture from materials of any Manufacture in which the tals and their halogenated, sulpho­ heading value of all the materials nated, nitrated or nitrosated deriva­ used does not exceed 40 % tives of the ex-works price of the product 20/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 2933 Heterocyclic compounds with nitrogen Manufacture from materials of any Manufacture in which the hetero-atom(s) only heading. However, the value of all the value of all the materials materials of headings 2932 and 2933 used does not exceed 40 % used shall not exceed 20 % of the of the ex-works price of the ex-works price of the product product 2934 Nucleic acids and their salts, whether or Manufacture from materials of any Manufacture in which the not chemically defined; other heading. However, the value of all the value of all the materials heterocyclic compounds materials of headings 2932, 2933 and used does not exceed 40 % 2934used shall not exceed 20 % of the of the ex-works price of the ex-works price of the product product ex 2939 Concentrates of poppy straw containing Manufacture in which the value of all the not less than 50 % by weight of alkaloids materials used does not exceed 50 % of the ex-works price of the product ex Chapter 30 Pharmaceutical products; except for: Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product 3001 Glands and other organs for organo Manufacture from materials of any therapeutic uses, dried, whether or not heading powdered; extracts of glands or other organs or their secretions for organo- therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included ELI: http://data.europa.eu/eli/dec/2023/2442/oj 21/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 3002 Human blood; animal blood prepared for Manufacture from materials of any therapeutic, prophylactic or diagnostic heading uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified: — Other carboxyimide-function com­ Manufacture from materials of any Manufacture in which the pounds (including saccharin and its heading except that of the product. value of all the materials salts) and imine-function com­ However, materials of the same heading used does not exceed 40% of pounds, in the form of peptides and as the product may be used provided that the ex-works price of the proteins which are directly involved their total value does not exceed 20% of product in the regulation of immunological the ex-works price of the product processes — Other hormones, prostaglandins, thromboxanes and leukotrienes, nat­ ural or reproduced by synthesis, in the form of peptides and proteins (other than goods of heading 2937) which are directly involved in the reg­ ulation of immunological processes; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hor­ mones, in the form of peptides and proteins (other than goods of head­ ing 2937) which are directly involved in the regulation of immunological processes — Other heterocyclic compounds with Manufacture from materials of any Manufacture in which the nitrogen hetero-atom(s) only, con­ heading. However, the value of all the value of all the materials taining an unfused imidazole ring materials of headings 2932 and 2933 used does not exceed 40% of (whether or not hydrogenated) in used shall not exceed 20 % of the the ex-works price of the the structure, in the form of peptides ex-works price of the product product and proteins which are directly involved in the regulation of immu­ nological processes 22/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) — Other nucleic acids and their salts, Manufacture from materials of any Manufacture in which the whether or not chemically defined, heading. However, the value of all the value of all the materials in the form of peptides and proteins materials of headings 2932, 2933 and used does not exceed 40% of which are directly involved in the reg­ 2934used shall not exceed 20 % of the the ex-works price of the ulation of immunological processes; ex-works price of the product product other heterocyclic compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes — Other polyethers, in primary forms, Manufacture in which the value of all the Manufacture in which the in the form of peptides and proteins materials of Chapter 39 used does not value of all the materials which are directly involved in the reg­ exceed 20 % of the ex-works price of used does not exceed 25 % ulation of immunological processes the product of the ex-works price of the product 3003and 3004 Medicaments (excluding goods of Manufacture from materials of any heading 3002, 3005or 3006) heading, except that of the product and heading 3003 ex 3006 — Waste pharmaceuticals specified in The origin of the product in its original note 4(k) to this Chapter classification shall be retained — Sterile surgical or dental adhesion barriers, whether or not absorbable: — made of plastics Manufacture in which the value of all the Manufacture in which the materials of Chapter 39 used does not value of all the materials exceed 20 % of the ex-works price of used does not exceed 25 % the product of the ex-works price of the product — made of fabrics Manufacture from(19): — natural fibres — man-made staple fibres, not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp — Appliances identifiable for ostomy Manufacture in which the value of all the use materials used does not exceed 50 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 23/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 3006.93 Placebos and blinded (or double-blinded) Manufacture: clinical trial kits for a recognised clinical — from materials of any heading, except trial, put up in measured doses: that of the product, and — If made of sugar — in which the value of all the materials of Chapter 17, except of materials from subheading 1702 30, used does not exceed 30 % of the ex-works price of the product — If made of starch or other foodstuff; Manufacture: or if in liquid form for oral intake; — from materials of any heading, except that of the product, and — in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product — If kits containing medicaments Manufacture from materials of any heading, except that of the product and heading 3003 — If containing other chemicals Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 31 Fertilizers; except for: Manufacture from materials of any Manufacture in which the heading, except that of the product. value of all the materials However, materials of the same heading used does not exceed 50 % as the product may be used, provided that of the ex-works price of the their total value does not exceed 20 % of product the ex-works price of the product ex 3105 Mineral or chemical fertilizers containing Manufacture from materials of any Manufacture in which the two or three of the fertilizing elements heading, except that of the product. value of all the materials nitrogen, phosphorous and potassium; However, materials of the same heading used does not exceed 50 % other fertilizers; goods of this chapter, as the product may be used, provided that of the ex-works price of the in tablets or similar forms or in their total value does not exceed 30 % of product packages of a gross weight not the ex-works price of the product exceeding 10 kg, except for: — sodium nitrate — calcium cyanamide — potassium sulphate — magnesium potassium sulphate 24/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) ex Chapter 32 Tanning or dyeing extracts; tannins and Manufacture from materials of any Manufacture in which the their derivatives; dyes, pigments and heading, except that of the product. value of all the materials other colouring matter; paints and However, materials of the same heading used does not exceed 40 % varnishes; putty and other mastics; inks; as the product may be used, provided that of the ex-works price of the except for: their total value does not exceed 20 % of product the ex-works price of the product ex 3201 Tannins and their salts, ethers, esters and Manufacture from tanning extracts of Manufacture in which the other derivatives vegetable origin value of all the materials used does not exceed 40 % of the ex-works price of the product 3205 Colour lakes; preparations as specified in Manufacture from materials of any Manufacture in which the note 3 to this chapter based on colour heading, except headings 3203, 3204 value of all the materials lakes(20) and 3205. However, materials of heading used does not exceed 40 % 3205 may be used, provided that their of the ex-works price of the total value does not exceed 20 % of the product ex-works price of the product ex Chapter 33 Essential oils and resinoids; perfumery, Manufacture from materials of any Manufacture in which the cosmetic or toilet preparations; except heading, except that of the product. value of all the materials for: However, materials of the same heading used does not exceed 40 % as the product may be used, provided that of the ex-works price of the their total value does not exceed 20 % of product the ex-works price of the product 3301 Essential oils (terpeneless or not), Manufacture from materials of any Manufacture in which the including concretes and absolutes; heading, including materials of a value of all the materials resinoids; extracted oleoresins; different “group” (21) in this heading. used does not exceed 40 % concentrates of essential oils in fats, in However, materials of the same group of the ex-works price of the fixed oils, in waxes or the like, obtained as the product may be used, provided product by enfleurage or maceration; terpenic that their total value does not exceed 20 by-products of the deterpenation of % of the ex-works price of the product essential oils; aqueous distillates and aqueous solutions of essential oils ex Chapter 34 Soap, organic surface-active agents, Manufacture from materials of any Manufacture in which the washing preparations, lubricating heading, except that of the product. value of all the materials preparations, artificial waxes, prepared However, materials of the same heading used does not exceed 40 % waxes, polishing or scouring as the product may be used, provided that of the ex-works price of the preparations, candles and similar their total value does not exceed 20 % of product articles, modelling pastes, “dental the ex-works price of the product waxes” and dental preparations with a basis of plaster; except for: ELI: http://data.europa.eu/eli/dec/2023/2442/oj 25/104EN OJ L, 10.11.2023 (1) (2) (3) (4) ex 3403 Lubricating preparations containing less Operations of refining and/or one or than 70 % by weight of petroleum oils or more specific process(es)(22) oils obtained from 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 % of the ex-works price of the product 3404 Artificial waxes and prepared waxes: — With a basis of paraffin, petroleum Manufacture from materials of any waxes, waxes obtained from bitumi­ heading, except that of the product. nous minerals, slack wax or scale wax However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product — Other Manufacture from materials of any Manufacture in which the heading, except: value of all the materials used does not exceed 40 % — hydrogenated oils having the charac­ of the ex-works price of the ter of waxes of heading 1516, product — fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and — materials of heading 3404 However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product ex Chapter 35 Albuminoidal substances; modified Manufacture from materials of any Manufacture in which the starches; glues; enzymes; except for: heading, except that of the product. value of all the materials However, materials of the same heading used does not exceed 40 % as the product may be used, provided that of the ex-works price of the their total value does not exceed 20 % of product the ex-works price of the product 26/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches: — Starch ethers and esters Manufacture from materials of any Manufacture in which the heading, including other materials of value of all the materials heading 3505 used does not exceed 40 % of the ex-works price of the product — Other Manufacture from materials of any Manufacture in which the heading, except those of heading 1108 value of all the materials used does not exceed 40 % of the ex-works price of the product ex 3507 Prepared enzymes not elsewhere Manufacture in which the value of all the specified or included materials used does not exceed 50 % of the ex-works price of the product Chapter 36 Explosives; pyrotechnic products; Manufacture from materials of any Manufacture in which the matches; pyrophoric alloys; certain heading, except that of the product. value of all the materials combustible preparations However, materials of the same heading used does not exceed 40 % as the product may be used, provided that of the ex-works price of the their total value does not exceed 20 % of product the ex-works price of the product ex Chapter 37 Photographic or cinematographic goods; Manufacture from materials of any Manufacture in which the except for: heading, except that of the product. value of all the materials However, materials of the same heading used does not exceed 40 % as the product may be used, provided that of the ex-works price of the their total value does not exceed 20 % of product the ex-works price of the product 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 photo­ Manufacture from materials of any Manufacture in which the graphy, in packs heading, except those of headings 3701 value of all the materials and 3702. However, materials of heading used does not exceed 40 % 3702 may be used, provided that their of the ex-works price of the total value does not exceed 30 % of the product ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 27/104EN OJ L, 10.11.2023 (1) (2) (3) (4) — Other Manufacture from materials of any Manufacture in which the heading, except those of headings 3701 value of all the materials and 3702. However, materials of used does not exceed 40 % headings 3701 and 3702 may be used, of the ex-works price of the provided that their total value does not product exceed 20 % of the ex-works price of the product 3702 Photographic film in rolls, sensitised, Manufacture from materials of any Manufacture in which the unexposed, of any material other than heading, except those of headings 3701 value of all the materials paper, paperboard or textiles; instant and 3702 used does not exceed 40 % print film in rolls, sensitised, unexposed of the ex-works price of the product 3704 Photographic plates, film paper, Manufacture from materials of any Manufacture in which the paperboard and textiles, exposed but heading, except those of headings 3701 value of all the materials not developed to 3704 used does not exceed 40 % of the ex-works price of the product ex Chapter 38 Miscellaneous chemical products; except Manufacture from materials of any Manufacture in which the for: heading, except that of the product. value of all the materials However, materials of the same heading used does not exceed 40 % as the product may be used, provided that of the ex-works price of the their total value does not exceed 20 % of product the ex-works price of the product ex 3801 — Colloidal graphite in suspension in Manufacture in which the value of all the oil and semi-colloidal graphite; car­ materials used does not exceed 50 % of bonaceous pastes for electrodes the ex-works price of the product — Graphite in paste form, being a mix­ Manufacture in which the value of all the Manufacture in which the ture of more than 30 % by weight of materials of heading 3403used does not value of all the materials graphite with mineral oils exceed 20 % of the ex-works price of the used does not exceed 40 % product of the ex-works price of the product ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or refining of Manufacture in which the raw spirits of sulphate turpentine value of all the materials used does not exceed 40 % of the ex-works price of the product 28/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) ex 3806 Ester gums Manufacture from resin acids Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 3808 Insecticides, rodenticides, fungicides, Manufacture in which the value of all the herbicides, anti-sprouting products and materials used does not exceed 50 % of plant-growth regulators, disinfectants the ex-works price of the products and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) 3809 Finishing agents, dye carriers to Manufacture in which the value of all the accelerate the dyeing or fixing of materials used does not exceed 50 % of dyestuffs and other products and the ex-works price of the products preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included 3810 Pickling preparations for metal surfaces; Manufacture in which the value of all the fluxes and other auxiliary preparations materials used does not exceed 50 % of for soldering, brazing or welding; the ex-works price of the products soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods 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, Manufacture in which the value of all the containing petroleum oils or oils materials of heading 3811used does not obtained from bituminous minerals exceed 50 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 29/104EN OJ L, 10.11.2023 (1) (2) (3) (4) — Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 3812 Prepared rubber accelerators; compound Manufacture in which the value of all the plasticisers for rubber or plastics, not materials used does not exceed 50 % of elsewhere specified or included; anti- the ex-works price of the product oxidizing preparations and other compound stabilizers for rubber or plastics 3813 Preparations and charges for fire- Manufacture in which the value of all the extinguishers; charged fire- materials used does not exceed 50 % of extinguishing grenades the ex-works price of the product 3814 Organic composite solvents and Manufacture in which the value of all the thinners, not elsewhere specified or materials used does not exceed 50 % of included; prepared paint or varnish the ex-works price of the product removers ex 3816 Dolomite ramming mix Manufacture from materials of any heading, except that of the product 3818 Chemical elements doped for use in Manufacture in which the value of all the electronics, in the form of discs, wafers materials used does not exceed 50 % of or similar forms; chemical compounds the ex-works price of the product doped for use in electronics 3819 Hydraulic brake fluids and other Manufacture in which the value of all the prepared liquids for hydraulic materials used does not exceed 50 % of transmission, not containing or the ex-works price of the product containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals 3820 Anti-freezing preparations and prepared Manufacture in which the value of all the de-icing fluids materials used does not exceed 50 % of the ex-works price of the product 30/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) ex 3821 Prepared culture media for maintenance Manufacture in which the value of all the of micro-organisms (including viruses materials used does not exceed 50 % of and the like) or of plant, human or the ex-works price of the product animal cells 3822 Diagnostic or laboratory reagents on a Manufacture in which the value of all the backing, prepared diagnostic or materials used does not exceed 50 % of laboratory reagents whether or not on a the ex-works price of the product backing, whether or not put up in the form of kits, other than those of heading 3006; certified reference materials; except: — For malaria Manufacture from materials of any heading — For blood-grouping reagents Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product 3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: — Industrial monocarboxylic fatty Manufacture from materials of any acids, acid oils from refining heading, except that of the product — Industrial fatty alcohols Manufacture from materials of any heading, including other materials of heading 3823 3824 Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: ELI: http://data.europa.eu/eli/dec/2023/2442/oj 31/104EN OJ L, 10.11.2023 (1) (2) (3) (4) — The following of this heading: Manufacture from materials of any Manufacture in which the heading, except that of the product. value of all the materials However, materials of the same heading used does not exceed 40 % — Prepared binders for foundry as the product may be used, provided that of the ex-works price of the moulds or cores based on natural their total value does not exceed 20 % of product resinous products the ex-works price of the product — Naphthenic acids, their water- insoluble salts and their esters — Sorbitol other than that of head­ ing 2905 — Petroleum sulphonates, exclud­ ing 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 puri­ fication 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 Dippels oil — Mixtures of salts having different anions — Copying pastes with a basis of gelatin, whether or not on a paper or textile backing — Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 3826 Biodiesel and mixtures thereof, not Manufacturing in which the value of all containing or containing less than 70 % the materials used does not exceed 50% of by weight of petroleum oils or oils the ex-works price of the product obtained from bituminous minerals 32/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 3827 Mixtures containing halogenated Manufacture in which the value of all the derivatives of methane, ethane or materials used does not exceed 50 % of propane, not elsewhere specified or the ex-works price of the product included 3901to 3915 Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907and 3912for which the rules are set out below: — Addition homopolymerisation pro­ Manufacture in which: Manufacture in which the ducts in which a single monomer value of all the materials — the value of all the materials used does contributes more than 99 % by used does not exceed 25 % not exceed 50 % of the ex-works price weight to the total polymer content of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product(23) — Other Manufacture in which the value of all the Manufacture in which the materials of Chapter 39 used does not value of all the materials exceed 20 % of the ex-works price of used does not exceed 25 % the product(24) of the ex-works price of the product ex 3907 — Copolymer, made from polycarbo­ Manufacture from materials of any nate and acrylonitrile-butadiene- heading, except that of the product. styrene copolymer (ABS) However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product(25) — Polyester Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A) 3912 Cellulose and its chemical derivatives, Manufacture in which the value of all the not elsewhere specified or included, in materials of the same heading as the primary forms product used does not exceed 20 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 33/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 3916to 3919 Semi-manufactures and articles of Manufacture from materials of any Manufacture in which the plastics heading, except that of the product value of all the materials used does not exceed 25 % of the ex-works price of the product 3920(26) Other plates, sheets, film, foil and strip, of Manufacture from materials of any Manufacture in which the plastics, non-cellular and not reinforced, heading, except that of the product value of all the materials laminated, supported or similarly used does not exceed 50 % combined with other materials of the ex-works price of the product 3921to 3926 Articles of plastics Manufacture from materials of any Manufacture in which the heading, except that of the product value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 40 Rubber and articles thereof; except for: Manufacture from materials of any heading, except that of the product 4005 Compounded rubber, unvulcanised, in Manufacture in which the value of all the primary forms or in plates, sheets or strip materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: — Retreaded pneumatic, solid or cush­ Retreading of used tyres ion tyres, of rubber — 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) Manufacture from materials of any and leather; except for: heading, except that of the product ex 4102 Raw skins of sheep or lambs, without Removal of wool from sheep or lamb wool on skins, with wool on 34/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 4104to 4106 Tanned or crust hides and skins, without Retanning of tanned leather wool or hair on, whether or not split, but or not further prepared Manufacture from materials of any heading, except that of the product 4107, 4112and Leather further prepared after tanning or Manufacture from materials of any 4113 crusting, including parchment-dressed heading, except headings 4104to 4113 leather, without wool or hair on, whether or not split, other than leather of heading 4114 ex 4114 Patent leather and patent laminated Manufacture from materials of headings leather; metallised leather 4104 to 4106, 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product Chapter 42 Articles of leather; saddlery and harness; Manufacture from materials of any travel goods, handbags and similar heading, except that of the product containers; articles of animal gut (other than silk worm gut) ex Chapter 43 Furskins and artificial fur; manufactures Manufacture from materials of any thereof; except for: heading, except that of the product ex 4302 Tanned or dressed furskins, assembled: — Plates, crosses and similar forms Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins — Other Manufacture from non-assembled, tanned or dressed furskins 4303 Articles of apparel, clothing accessories Manufacture from non-assembled tanned and other articles of furskin or dressed furskins of heading 4302 ex Chapter 44 Wood and articles of wood; wood Manufacture from materials of any charcoal; except for: heading, except that of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 35/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 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 Planing, sanding or end-jointing or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed ex 4408 Sheets for veneering (including those Splicing, planing, sanding or end-jointing obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed 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 4410to Beadings and mouldings, including Beading or moulding ex 4413 moulded skirting and other moulded boards ex 4415 Packing cases, boxes, crates, drums and Manufacture from boards not cut to size similar packings, of wood ex 4416 Casks, barrels, vats, tubs and other Manufacture from riven staves, not coopers’ products and parts thereof, of further worked than sawn on the two wood principal surfaces ex 4418 — Builders’ joinery and carpentry of Manufacture from materials of any wood 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 Manufacture from wood of any heading, footwear except drawn wood of heading 4409 36/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) ex Chapter 45 Cork and articles of cork; except for: Manufacture from materials of any heading, except that of the product 4503 Articles of natural cork Manufacture from cork of heading 4501 Chapter 46 Manufactures of straw, of esparto or of Manufacture from materials of any other plaiting materials; basketware and heading, except that of the product wickerwork Chapter 47 Pulp of wood or of other fibrous Manufacture from materials of any cellulosic material; recovered (waste and heading, except that of the product scrap) paper or paperboard ex Chapter 48(27) Paper and paperboard; articles of paper Manufacture from materials of any pulp, of paper or of paperboard; except heading, except that of the product for: ex 4811 Paper and paperboard, ruled, lined or Manufacture from paper-making squared only materials of Chapter 47 4816 Carbon paper, self-copy paper and other Manufacture from paper-making copying or transfer papers (other than materials of Chapter 47 those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 4817 Envelopes, letter cards, plain postcards Manufacture: and correspondence cards, of paper or — from materials of any heading, except paperboard; boxes, pouches, wallets that of the product, and and writing compendiums, of paper or paperboard, containing an assortment — in which the value of all the materials of paper stationery used does not exceed 50 % of the ex-works price of the product ex 4818 Toilet paper Manufacture from paper-making materials of Chapter 47 ex 4819 Cartons, boxes, cases, bags and other Manufacture: packing containers, of paper, — from materials of any heading, except paperboard, cellulose wadding or webs that of the product, and of cellulose fibres — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 37/104EN OJ L, 10.11.2023 (1) (2) (3) (4) ex 4820 Letter pads Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 4823 Other paper, paperboard, cellulose Manufacture from paper-making wadding and webs of cellulose fibres, materials of Chapter 47 cut to size or shape ex Chapter 49 Printed books, newspapers, pictures and Manufacture from materials of any other products of the printing industry; heading, except that of the product manuscripts, typescripts and plans; except for: 4909 Printed or illustrated postcards; printed Manufacture from materials of any cards bearing personal greetings, heading, except those of headings 4909 messages or announcements, whether and 4911 or not illustrated, with or without envelopes or trimmings 4910 Calendars of any kind, printed, including calendar blocks: — Calendars of the “perpetual” type or Manufacture: with replaceable blocks mounted on — from materials of any heading, except bases other than paper or paperboard that of the product, and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product — 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 Carding or combing of silk waste for reeling, yarn waste and garnetted stock), carded or combed 38/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 5004to ex 5006 Silk yarn and yarn spun from silk waste Manufacture from(28): — raw silk or silk waste, carded or combed or otherwise prepared for spinning, — other natural fibres, not carded or combed or otherwise prepared for spinning, — chemical materials or textile pulp, or — paper-making materials 5007 Woven fabrics of silk or of silk waste: — Incorporating rubber thread Manufacture from single yarn(29) — Other Manufacture from(30): — coir yarn, — natural fibres, — man-made staple fibres, not carded or combed or otherwise prepared for spinning, — 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 % of the ex-works price of the product ex Chapter 51 Wool, fine or coarse animal hair; Manufacture from materials of any horsehair yarn and woven fabric; except heading, except that of the product for: ELI: http://data.europa.eu/eli/dec/2023/2442/oj 39/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 5106to 5110 Yarn of wool, of fine or coarse animal hair Manufacture from(31): or of 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 5111to 5113 Woven fabrics of wool, of fine or coarse animal hair or of horsehair: — 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, — 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 % 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 40/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 5204to 5207 Yarn and thread of cotton 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 5208to 5212 Woven fabrics of cotton: — 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, — 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 % of the ex-works price of the product ex Chapter 53 Other vegetable textile fibres; paper yarn Manufacture from materials of any and woven fabrics of paper yarn; except heading, except that of the product for: ELI: http://data.europa.eu/eli/dec/2023/2442/oj 41/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 5306to 5308 Yarn of other vegetable textile fibres; Manufacture from(37): paper yarn — 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 5309to 5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: — Incorporating rubber thread Manufacture from single yarn(38) — Other Manufacture from(39): — coir yarn, — jute yarn, — natural fibres, — man-made staple fibres, not carded or combed or otherwise prepared for spinning, — 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 % of the ex-works price of the product 42/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 5401to 5406 Yarn, monofilament and thread of man- Manufacture from(40): made filaments — 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 5407and 5408 Woven fabrics of man-made filament yarn: — Incorporating rubber thread Manufacture from single yarn(41) — Other Manufacture from(42): — coir yarn, — natural fibres, — man-made staple fibres, not carded or combed or otherwise prepared for spinning, — 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 % of the ex-works price of the product 5501to 5507 Man-made staple fibres Manufacture from chemical materials or textile pulp ELI: http://data.europa.eu/eli/dec/2023/2442/oj 43/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 5508to 5511 Yarn and sewing thread of man-made Manufacture from(43): staple fibres — 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 5512to 5516 Woven fabrics of man-made staple fibres: — Incorporating rubber thread Manufacture from single yarn(44) — Other Manufacture from(45): — coir yarn, — natural fibres, — man-made staple fibres, not carded or combed or otherwise prepared for spinning, — 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 % of the ex-works price of the product ex Chapter 56 Wadding, felt and non-wovens; special Manufacture from(46): yarns; twine, cordage, ropes and cables and articles thereof; except for: — coir yarn, — natural fibres, — chemical materials or textile pulp, or — paper-making materials 44/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 5602 Felt, whether or not impregnated, coated, covered or laminated: — Needleloom felt Manufacture from(47): — natural fibres, or — chemical materials or textile pulp However: — polypropylene filament of heading 5402, — polypropylene fibres of heading 5503or 5506, or — polypropylene filament tow of head­ ing 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product — Other Manufacture from(48): — 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: — Rubber thread and cord, textile cov­ Manufacture from rubber thread or cord, ered not textile covered — Other Manufacture from(49): — natural fibres, not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials ELI: http://data.europa.eu/eli/dec/2023/2442/oj 45/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 5605 Metallised yarn, whether or not gimped, Manufacture from(50): being textile yarn, or strip or the like of heading 5404 or 5405, combined with — natural fibres, 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 Manufacture from(51): heading 5404 or 5405, gimped (other than those of heading 5605 and — natural fibres, gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop — man-made staple fibres, not carded or wale-yarn combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials Chapter 57 Carpets and other textile floor coverings: — Of needleloom felt Manufacture from(52): — natural fibres, or — chemical materials or textile pulp However: — polypropylene filament of heading 5402, — polypropylene fibres of heading 5503or 5506, or — polypropylene filament tow of head­ ing 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product Jute fabric may be used as a backing — Of other felt Manufacture from(53): — natural fibres, not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp 46/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) — Other Manufacture from(54): — 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(55) — Other Manufacture from(56): — natural fibres, — man-made staple fibres, not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5805 Hand-woven tapestries of the types Manufacture from materials of any Gobelins, Flanders, Aubusson, Beauvais heading, except that of the product and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up ELI: http://data.europa.eu/eli/dec/2023/2442/oj 47/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 5810 Embroidery in the piece, in strips or in Manufacture: motifs — from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 5901 Textile fabrics coated with gum or Manufacture from yarn amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: — Containing not more than 90 % by Manufacture from yarn weight of textile materials — Other Manufacture from chemical materials or textile pulp 5903 Textile fabrics impregnated, coated, Manufacture from yarn covered or laminated with plastics, other than those of heading 5902 or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5904 Linoleum, whether or not cut to shape; Manufacture from yarn(57) floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 48/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 5905 Textile wall coverings: — Impregnated, coated, covered or Manufacture from yarn laminated with rubber, plastics or other materials — Other Manufacture from(58): — coir yarn, — natural fibres, — man-made staple fibres, not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5906 Rubberised textile fabrics, other than those of heading 5902: — Knitted or crocheted fabrics Manufacture from(59): — natural fibres, — man-made staple fibres, not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp — Other fabrics made of synthetic fila­ Manufacture from chemical materials ment yarn, containing more than 90 % by weight of textile materials — Other Manufacture from yarn ELI: http://data.europa.eu/eli/dec/2023/2442/oj 49/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 5907 Textile fabrics otherwise impregnated, Manufacture from yarn coated or covered; painted canvas being theatrical scenery, studio back-cloths or 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 % of the ex-works price of the product 5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated: — Incandescent gas mantles, impreg­ Manufacture from tubular knitted gas- nated mantle fabric — Other Manufacture from materials of any heading, except that of the product 5909to 5911 Textile articles of a kind suitable for industrial use: — Polishing discs or rings other than of Manufacture from yarn or waste fabrics felt of heading 5911 or rags of heading 6310 — Woven fabrics, of a kind commonly Manufacture from(60): used in papermaking or other tech­ nical uses, felted or not, whether or — coir yarn, not impregnated or coated, tubular or endless with single or multiple — the following materials: warp and/or weft, or flat woven with multiple warp and/or weft of — yarn of polytetrafluoroethy­ heading 5911 lene(61) — 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-phe­ nylenediamine and isophthalic acid, 50/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) — monofil of polytetrafluoroethy­ lene(62), — yarn of synthetic textile fibres of poly(p-phenylene terephthala­ mide), — glass fibre yarn, coated with phe­ nol resin and gimped with acrylic yarn(63), — copolyester monofilaments of a polyester and a resin of terephtha­ lic acid and 1,4-cyclohexane­ diethanol and isophthalic acid, — natural fibres, — man-made staple fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp — Other Manufacture from(64): — 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(65): — natural fibres, — man-made staple fibres, not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp Chapter 61(66) Articles of apparel and clothing accessories, knitted or crocheted: — Obtained by sewing together or Manufacture from yarn(67),(68) otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form ELI: http://data.europa.eu/eli/dec/2023/2442/oj 51/104EN OJ L, 10.11.2023 (1) (2) (3) (4) — Other Manufacture from(69): — natural fibres, — man-made staple fibres, not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp ex Chapter 62(70) Articles of apparel and clothing Manufacture from yarn(71),(72) accessories, not knitted or crocheted; except for: ex 6202, Women’s, girls’ and babies’ clothing and Manufacture from yarn(73) ex 6204, clothing accessories for babies, ex 6206, ex 6209 embroidered or and ex 6211 Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product(74) ex 6210and Fire-resistant equipment of fabric Manufacture from yarn(75) ex 6216 covered with foil of aluminised polyester or Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product(76) 6213and 6214 Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: — Embroidered Manufacture from unbleached single yarn(77),(78) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product(79) 52/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) — Other Manufacture from unbleached single yarn(80),(81) or Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product 6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: — Embroidered Manufacture from yarn(82) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product(83) — Fire-resistant equipment of fabric Manufacture from yarn(84) covered with foil of aluminised polyester or Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product(85) — Interlinings for collars and cuffs, cut Manufacture: out — from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product — Other Manufacture from yarn(86) ELI: http://data.europa.eu/eli/dec/2023/2442/oj 53/104EN OJ L, 10.11.2023 (1) (2) (3) (4) ex Chapter 63 Other made-up textile articles; sets; worn Manufacture from materials of any clothing and worn textile articles; rags; heading, except that of the product except for: 6301to 6304 Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: — Of felt, of nonwovens Manufacture from(87): — natural fibres, or — chemical materials or textile pulp — Other: — Embroidered Manufacture from unbleached single yarn(88),(89) or Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product — Other Manufacture from unbleached single yarn(90),(91) 6305 Sacks and bags, of a kind used for the Manufacture from(92): packing of goods — 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(93),(94): — natural fibres, or — chemical materials or textile pulp — Other Manufacture from unbleached single yarn(95),(96) 54/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 6307 Other made-up articles, including dress Manufacture in which the value of all the patterns materials used does not exceed 40 % of the ex-works price of the product 6308 Sets consisting of woven fabric and yarn, Each item in the set must satisfy the rule whether or not with accessories, for which would apply to it if it were not making up into rugs, tapestries, included in the set. However, non- embroidered table cloths or serviettes, originating articles may be or similar textile articles, put up in incorporated, provided that their total packings for retail sale value does not exceed 15 % of the ex-works price of the set 6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes — with customs value above 10 EUR Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 — with customs value of 10 EUR or less Manufacture from materials of any heading, except that of the product and uppers of heading 6406 6402 Other footwear with outer soles and uppers of rubber or plastics — with customs value above 8 EUR Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 — with customs value of 8 EUR or less Manufacture from materials of any heading, except that of the product and uppers of heading 6406 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather — with customs value above 24 EUR Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 — with customs value of 24 EUR or less Manufacture from materials of any heading, except that of the product and uppers of heading 6406 ELI: http://data.europa.eu/eli/dec/2023/2442/oj 55/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials — with customs value above 13 EUR Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 — with customs value of 13 EUR or less Manufacture from materials of any heading, except that of the product and uppers of heading 6406 6405 Other footwear — with customs value above 9 EUR Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 — with customs value of 9 EUR or less Manufacture from materials of any heading, except that of the product and uppers of heading 6406 6406 Parts of footwear (including uppers Manufacture from materials of any whether or not attached to soles other heading, except that of the product than outer soles); removable 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 6505 Hats and other headgear, knitted or Manufacture from yarn or textile crocheted, or made up from lace, felt or fibres(97) 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- Manufacture from materials of any sticks, seat-sticks, whips, riding-crops, heading, except that of the product and parts thereof; except for: 6601 Umbrellas and sun umbrellas (including Manufacture in which the value of all the walking-stick umbrellas, garden materials used does not exceed 50 % of umbrellas and similar umbrellas) the ex-works price of the product 56/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) Chapter 67 Prepared feathers and down and articles Manufacture from materials of any made of feathers or of down; artificial heading, except that of the product flowers; articles of human hair ex Chapter 68 Articles of stone, plaster, cement, Manufacture from materials of any asbestos, mica or similar materials; heading, except that of the product except for: ex 6802 Marble, travertine and alabaster Manufacture from materials of any heading, except that of the product and heading 2515 ex 6803 Articles of slate or of agglomerated slate Manufacture from worked slate ex 6812 Articles of asbestos; articles of mixtures Manufacture from materials of any with a basis of asbestos or of mixtures heading with a basis of asbestos and magnesium carbonate ex 6814 Articles of mica, including agglomerated Manufacture from worked mica or reconstituted mica, on a support of (including agglomerated or paper, paperboard or other materials reconstituted mica) Chapter 69 Ceramic products Manufacture from materials of any heading, except that of the product ex Chapter 70 Glass and glassware; except for: Manufacture from materials of any heading, except that of the product ex 7003, ex 7004 Glass with a non-reflecting layer Manufacture from materials of heading and ex 7005 7001 7006 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials: — Glass-plate substrates, coated with a Manufacture from non-coated glass-plate dielectric thin film, and of a semicon­ substrate of heading 7006 ductor grade in accordance with SEMII-standards(98) — Other Manufacture from materials of heading 7001 ELI: http://data.europa.eu/eli/dec/2023/2442/oj 57/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 7007 Safety glass, consisting of toughened Manufacture from materials of heading (tempered) or laminated glass 7001 7008 Multiple-walled insulating units of glass Manufacture from materials of heading 7001 7009 Glass mirrors, whether or not framed, Manufacture from materials of heading including rear-view mirrors 7001 7010 Carboys, bottles, flasks, jars, pots, phials, Manufacture from materials of any ampoules and other containers, of glass, heading, except that of the product of a kind used for the conveyance or packing of goods; preserving jars of or glass; stoppers, lids and other closures, of glass Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product 7013 Glassware of a kind used for table, Manufacture from materials of any kitchen, toilet, office, indoor decoration heading, except that of the product or similar purposes (other than that of heading 7010or 7018) or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product or Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product ex 7019 Articles (other than yarn) of glass fibres Manufacture from: — uncoloured slivers, rovings, yarn or chopped strands, or — glass wool ex Chapter 71 Natural or cultured pearls, precious or Manufacture from materials of any semi-precious stones, precious metals, heading, except that of the product metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for: 58/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) ex 7101 Natural or cultured pearls, graded and Manufacture in which the value of all the temporarily strung for convenience of materials used does not exceed 50 % of transport the ex-works price of the product ex 7102, ex 7103 Worked precious or semi-precious Manufacture from unworked precious or and ex 7104 stones (natural, synthetic or semi-precious stones reconstructed) 7106, 7108and Precious metals: 7110 — Unwrought Manufacture from materials of any heading, except those of headings 7106, 7108and 7110 or Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108or 7110 or Alloying of precious metals of heading 7106, 7108or 7110with each other or with base metals — Semi-manufactured or in powder Manufacture from unwrought precious form metals ex 7107, ex 7109 Metals clad with precious metals, semi- Manufacture from metals clad with and ex 7111 manufactured precious metals, unwrought 7116 Articles of natural or cultured pearls, Manufacture in which the value of all the precious or semi-precious stones materials used does not exceed 50 % of (natural, synthetic or reconstructed) the ex-works price of the product 7117 Imitation jewellery Manufacture from materials of any heading, except that of the product or Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 59/104EN OJ L, 10.11.2023 (1) (2) (3) (4) ex Chapter 72 Iron and steel; except for: Manufacture from materials of any heading, except that of the product 7207 Semi-finished products of iron or non- Manufacture from materials of heading alloy steel 7201, 7202, 7203, 7204, 7205or 7206 7208to 7216 Flat-rolled products, bars and rods, Manufacture from ingots or other angles, shapes and sections of iron or primary forms or semi-finished non-alloy steel materials of heading 7206or 7207 7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading 7207 ex 7218 91and Semi-finished products Manufacture from materials of heading ex 7218 99 7201, 7202, 7203, 7204, 7205 or 7218 10 7219to 7222 Flat-rolled products, bars and rods, Manufacture from ingots or other angles, shapes and sections of stainless primary forms or semi-finished steel materials of heading 7218 7223 Wire of stainless steel Manufacture from semi-finished materials of heading 7218 ex 7224 90 Semi-finished products Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or 7224 10 7225to 7228 Flat-rolled products, hot-rolled bars and Manufacture from ingots or other rods, in irregularly wound coils; angles, primary forms or semi-finished shapes and sections, of other alloy steel; materials of heading 7206, 7207, 7218 hollow drill bars and rods, of alloy or or 7224 non-alloy steel 7229 Wire of other alloy steel Manufacture from semi-finished materials of heading 7224 ex Chapter 73 Articles of iron or steel; except for: Manufacture from materials of any heading, except that of the product ex 7301 Sheet piling Manufacture from materials of heading 7206 60/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 7302 Railway or tramway track construction Manufacture from materials of heading material of iron or steel, the following: 7206 rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross- ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails 7304, 7305and Tubes, pipes and hollow profiles, of iron Manufacture from materials of heading 7306 (other than cast iron) or steel 7206, 7207, 7218or 7224 ex 7307 Tube or pipe fittings of stainless steel (ISO Turning, drilling, reaming, threading, No X5CrNiMo 1712), consisting of deburring and sandblasting of forged several parts blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product 7308 Structures (excluding prefabricated Manufacture from materials of any buildings of heading 9406) and parts of heading, except that of the product. structures (for example, bridges and However, welded angles, shapes and bridge-sections, lock-gates, towers, sections of heading 7301may not be used lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel ex 7315 Skid chain Manufacture in which the value of all the materials of heading 7315used does not exceed 50 % of the ex-works price of the product ex Chapter 74 Copper and articles thereof; except for: Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 61/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 7401 Copper mattes; cement copper Manufacture from materials of any (precipitated copper) heading, except that of the product 7402 Unrefined copper; copper anodes for Manufacture from materials of any electrolytic refining heading, except that of the product 7403 Refined copper and copper alloys, unwrought: — Refined copper Manufacture from materials of any heading, except that of the product — Copper alloys and refined copper Manufacture from refined copper, containing other elements unwrought, or waste and scrap of copper 7404 Copper waste and scrap Manufacture from materials of any heading, except that of the product 7405 Master alloys of copper Manufacture from materials of any heading, except that of the product 7413 Stranded wire, cables, plaited bands and Manufacture from materials of any the like, of copper, not electrically heading, except that of the product. insulated ex Chapter 75 Nickel and articles thereof; except for: Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 7501to 7503 Nickel mattes, nickel oxide sinters and Manufacture from materials of any other intermediate products of nickel heading, except that of the product metallurgy; unwrought nickel; nickel waste and scrap ex Chapter 76 Aluminium and articles thereof; except Manufacture: for: — from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 62/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 7601 Unwrought aluminium Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product or Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium 7602 Aluminium waste or scrap Manufacture from materials of any heading, except that of the product 7607(99) Aluminium foil (whether or not printed Manufacture from materials of any or backed with paper, paperboard, heading, except that of the product and plastics or similar backing materials) of heading 7606 a thickness (excluding any backing) not exceeding 0,2 mm 7610and 7614 Aluminium structures (excluding Manufacture from materials of any prefabricated buildings of heading 9406 heading, except that of the product ) and parts of structures (for example, bridges and bridge sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures; Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated ex 7616 Aluminium articles other than gauze, Manufacture: cloth, grill, netting, fencing, reinforcing fabric and similar materials (including — from materials of any heading, except endless bands) of aluminium wire, and that of the product. However, gauze, expanded metal of aluminium cloth, grill, netting, fencing, reinfor­ cing fabric and similar materials (including endless bands) of alumi­ nium wire, or expanded metal of alu­ minium may be used; and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 63/104EN OJ L, 10.11.2023 (1) (2) (3) (4) Chapter 77 Reserved for possible future use in the HS ex Chapter 78 Lead and articles thereof; except for: Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 7801 Unwrought lead: — Refined lead Manufacture from “bullion” or “work” lead — Other Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802may not be used 7802 Lead waste and scrap Manufacture from materials of any heading, except that of the product ex Chapter 79 Zinc and articles thereof; except for: Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 7901 Unwrought zinc Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902may not be used 7902 Zinc waste and scrap Manufacture from materials of any heading, except that of the product ex Chapter 80 Tin and articles thereof; except for: Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 64/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 8001 Unwrought tin Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002may not be used 8002and 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 Manufacture in which the value of all the thereof materials of the same heading as the product used does not exceed 50 % 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 Manufacture from materials of any forks, of base metal; parts thereof of heading, except that of the product base metal; except for: 8206 Tools of two or more of the headings Manufacture from materials of any 8202to 8205, put up in sets for retail sale heading, except those of headings 8202 to 8205. However, tools of headings 8202to 8205may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set 8207 Interchangeable tools for hand tools, Manufacture: whether or not power-operated, or for machine-tools (for example, for — from materials of any heading, except pressing, stamping, punching, tapping, that of the product, and threading, drilling, boring, broaching, milling, turning, or screwdriving), — in which the value of all the materials including dies for drawing or extruding used does not exceed 40 % of the metal, and rock drilling or earth boring ex-works price of the product tools 8208 Knives and cutting blades, for machines Manufacture: or for mechanical appliances — from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 65/104EN OJ L, 10.11.2023 (1) (2) (3) (4) ex 8211 Knives with cutting blades, serrated or Manufacture from materials of any not (including pruning knives), other heading, except that of the product. than knives of heading 8208 However, knife blades and handles of base metal may be used 8214 Other articles of cutlery (for example, Manufacture from materials of any hair clippers, butchers’ or kitchen heading, except that of the product. cleavers, choppers and mincing knives, However, handles of base metal may be paper knives); manicure or pedicure used sets and instruments (including nail files) 8215 Spoons, forks, ladles, skimmers, cake- Manufacture from materials of any servers, fish-knives, butter-knives, sugar heading, except that of the product. tongs and similar kitchen or tableware However, handles of base metal may be used ex Chapter 83 Miscellaneous articles of base metal; Manufacture from materials of any except for: heading, except that of the product ex 8302 Other mountings, fittings and similar Manufacture from materials of any articles suitable for buildings, and heading, except that of the product. automatic door closers However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product ex 8306 Statuettes and other ornaments, of base Manufacture from materials of any metal heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product ex Chapter 84 Nuclear reactors, boilers, machinery and Manufacture: Manufacture in which the mechanical appliances; parts thereof; value of all the materials except for: — from materials of any heading, except used does not exceed 30 % that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 66/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) ex 8401 Nuclear fuel elements Manufacture from materials of any Manufacture in which the heading, except that of the product value of all the materials used does not exceed 30 % of the ex-works price of the product 8402 Steam or other vapour generating boilers Manufacture: Manufacture in which the (other than central heating hot water value of all the materials boilers capable also of producing low — from materials of any heading, except used does not exceed 25 % pressure steam); super-heated water that of the product, and of the ex-works price of the boilers product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8403and Central heating boilers other than those Manufacture from materials of any Manufacture in which the ex 8404 of heading 8402and auxiliary plant for heading, except those of headings 8403 value of all the materials central heating boilers and 8404 used does not exceed 40 % of the ex-works price of the product 8406 Steam turbines and other vapour Manufacture in which the value of all the turbines materials used does not exceed 40 % of the ex-works price of the product 8407 Spark-ignition reciprocating or rotary Manufacture in which the value of all the internal combustion piston engines materials used does not exceed 40 % of the ex-works price of the product 8408 Compression-ignition internal Manufacture in which the value of all the combustion piston engines (diesel or materials used does not exceed 40 % of semi-diesel engines) the ex-works price of the product 8409 Parts suitable for use solely or principally Manufacture in which the value of all the with the engines of heading 8407 or materials used does not exceed 40 % of 8408 the ex-works price of the product 8411 Turbo-jets, turbo-propellers and other Manufacture: Manufacture in which the gas turbines value of all the materials — from materials of any heading, except used does not exceed 25 % that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 67/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 8412 Other engines and motors Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 8413 Rotary positive displacement pumps Manufacture: Manufacture in which the value of all the materials — from materials of any heading, except used does not exceed 25 % that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 8414 Industrial fans, blowers and the like Manufacture: Manufacture in which the value of all the materials — from materials of any heading, except used does not exceed 25 % that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8415 Air conditioning machines, comprising a Manufacture in which the value of all the motor-driven fan and elements for materials used does not exceed 40 % of changing the temperature and humidity, the ex-works price of the product including those machines in which the humidity cannot be separately regulated 8418 Refrigerators, freezers and other Manufacture from materials of any Manufacture in which the refrigerating or freezing equipment, heading, except that of the product. value of all the materials electric or other; heat pumps other than However materials of the same heading used does not exceed 50 % air conditioning machines of heading as the product may be used provided that of the ex-works price of the 8415 their total value does not exceed 20 % of product the ex-works price of the product ex 8419 Machines for wood, paper pulp, paper Manufacture in which: Manufacture in which the and paperboard industries value of all the materials — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product 68/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 8420 Calendering or other rolling machines, Manufacture in which: Manufacture in which the other than for metals or glass, and value of all the materials cylinders therefor — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product 8423 Weighing machinery (excluding balances Manufacture from materials of any Manufacture in which the of a sensitivity of 5 cg or better), including heading, except that of the product value of all the materials weight operated counting or checking used does not exceed 40 % machines; weighing machine weights of of the ex-works price of the all kinds product 8424 Mechanical appliances (whether or not Manufacture from materials of any Manufacture in which the hand-operated) for projecting, heading, except that of the product value of all the materials dispersing or spraying liquids or used does not exceed 40 % powders; fire extinguishers, whether or of the ex-works price of the not charged; spray guns and similar product appliances; steam or sand blasting machines and similar jet projecting machines 8425to 8428 Lifting, handling, loading or unloading Manufacture in which: Manufacture in which the machinery value of all the materials — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product 8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers: — Road rollers Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 69/104EN OJ L, 10.11.2023 (1) (2) (3) (4) — Other Manufacture in which: Manufacture in which the value of all the materials — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product 8430 Other moving, grading, levelling, Manufacture in which: Manufacture in which the scraping, excavating, tamping, value of all the materials compacting, extracting or boring — the value of all the materials used does used does not exceed 30 % machinery, for earth, minerals or ores; not exceed 40 % of the ex-works price of the ex-works price of the pile-drivers and pile-extractors; snow- of the product, and product ploughs and snow-blowers — within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product ex 8431 Parts suitable for use solely or principally Manufacture in which the value of all the with road rollers materials used does not exceed 40 % of the ex-works price of the product 8439 Machinery for making pulp of fibrous Manufacture in which: Manufacture in which the cellulosic material or for making or value of all the materials finishing paper or paperboard — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product 8441 Other machinery for making up paper Manufacture in which: Manufacture in which the pulp, paper or paperboard, including value of all the materials cutting machines of all kinds — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product 70/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) ex 8443 Printers, for office machines (for example Manufacture in which the value of all the automatic data processing machines, materials used does not exceed 40 % of word-processing machines, etc.) the ex-works price of the product 8444to 8447 Machines of these headings for use in the Manufacture in which the value of all the textile industry materials used does not exceed 40 % of the ex-works price of the product ex 8448 Auxiliary machinery for use with Manufacture in which the value of all the machines of headings 8444and 8445 materials used does not exceed 40 % of the ex-works price of the product 8452 Sewing machines, other than book- sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles: — Sewing machines (lock stitch only) Manufacture in which: with heads of a weight not exceeding 16 kg without motor or 17 kg with — the value of all the materials used does motor not exceed 40 % 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 materi­ als used, and — the thread-tension, crochet and zig­ zag mechanisms used are originating — Other Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8456to 8466 Machine-tools and machines and their Manufacture in which the value of all the parts and accessories of headings 8456 materials used does not exceed 40 % of to 8466, except for: the ex-works price of the product ex 8456 Water-jet cutting machines Manufacture: Manufacture in which the value of all the materials — from materials of any heading, except used does not exceed 30 % that of the product and heading 8466 of the ex-works price of the , and product — in which the value of all the materials used does not exceed 40% of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 71/104EN OJ L, 10.11.2023 (1) (2) (3) (4) ex 8466 Parts of water-jet cutting machines Manufacture: Manufacture in which the value of all the materials — from materials of any heading, except used does not exceed 30 % that of the product and heading 8456 of the ex-works price of the , and product — in which the value of all the materials used does not exceed 40% of the ex-works price of the product 8470to 8472 Office machines (for example, Manufacture in which the value of all the typewriters, calculating machines, materials used does not exceed 40 % of automatic data processing machines, the ex-works price of the product duplicating machines, stapling machines) 8480 Moulding boxes for metal foundry; Manufacture in which the value of all the mould bases; moulding patterns; materials used does not exceed 50 % of moulds for metal (other than ingot the ex-works price of the product moulds), metal carbides, glass, mineral materials, rubber or plastics 8482 Ball or roller bearings Manufacture: Manufacture in which the value of all the materials — from materials of any heading, except used does not exceed 25 % that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8484 Gaskets and similar joints of metal Manufacture in which the value of all the sheeting combined with other material materials used does not exceed 40 % of or of two or more layers of metal; sets the ex-works price of the product or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals ex 8485 Machines for additive manufacturing: Manufacture in which: Manufacture in which the value of all the materials — By paper pulp, paper, or paperboard — the value of all the materials used does used does not exceed 30 % deposit not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex works price of the product 72/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) — By metal deposit Manufacture in which the value of all the materials used does not exceed 40 % of — By wood, cork, bone, hard rubber, the ex-works price of the product hard plastics or similar hard materials deposit — Parts and accessories of machines for additive manufacturing by metal, metal carbides or cermets deposit ex 8486 — Machine tools for working any mate­ Manufacture in which the value of all the rial by removal of material, by laser or materials used does not exceed 40 % of other light or photon beam, ultraso­ the ex-works price of the product nic, electrodischarge, electrochemi­ cal, electron 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 acces­ sories thereof — Marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated sub­ strates; parts and accessories thereof — Moulds, injection or compression Manufacture in which the value of all the types materials used does not exceed 50 % of the ex-works price of the product — Lifting, handing, loading or unload­ Manufacture in which: Manufacture in which the ing machinery value of all the materials — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 73/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 8487 Machinery parts, not containing Manufacture in which the value of all the electrical connectors, insulators, coils, materials used does not exceed 40 % of contacts or other electrical features, not the ex-works price of the product specified or included elsewhere in this Chapter ex Chapter 85 Electrical machinery and equipment and Manufacture: Manufacture in which the parts thereof; sound recorders and value of all the materials reproducers, television image and — from materials of any heading, except used does not exceed 30 % sound recorders and reproducers, and that of the product, and of the ex-works price of the parts and accessories of such articles; product except for: — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8501 Electric motors and generators Manufacture in which: Manufacture in which the (excluding generating sets) value of all the materials — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product 8502 Electric generating sets and rotary Manufacture in which: Manufacture in which the converters value of all the materials — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product ex 8504 Power supply units for automatic data- Manufacture in which the value of all the processing machines materials used does not exceed 40 % of the ex-works price of the product 8506 Primary cells and primary batteries Manufacture from materials of any Manufacture in which the heading, except that of the product value of all the materials used does not exceed 40 % of the ex-works price of the product 74/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 8507 Electric accumulators, including Manufacture from materials of any Manufacture in which the separators therefore, whether or not heading, except that of the product value of all the materials rectangular (including square) used does not exceed 40 % of the ex-works price of the product 8510 Shavers, hair clippers and hair-removing Manufacture from materials of any Manufacture in which the appliances, with self-contained electric heading, except that of the product. value of all the materials motor However, other materials of the same used does not exceed 50 % heading may be used, provided that of the ex-works price of the their total value does not exceed 20 % of product the ex works price of the product 8516 Electric instantaneous or storage water Manufacture from materials of any Manufacture in which the heaters and immersion heaters; electric heading, except that of the product. value of all the materials space-heating apparatus and soil- However, other materials of the same used does not exceed 50 % heating apparatus; electrothermic heading may be used, provided that of the ex-works price of the hairdressing apparatus (for example, their total value does not exceed 20 % of product hairdryers hair curlers, curling tong the ex works price of the product. 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 Manufacture in which: Manufacture in which the reception of voice, images or other data, value of all the materials including apparatus for communication — the value of all the materials used does used does not exceed 25 % in a wireless network (such as a local or not exceed 40 % of the ex-works price of the ex-works price of the wide area network), other than of the product, and product transmission or reception apparatus of headings 8443, 8525, 8527or 8528 — the value of all the non-originating materials used does not exceed the value of all the originating materials used ex 8518 Microphones and stands therefor; Manufacture in which: Manufacture in which the loudspeakers, whether or not mounted value of all the materials in their enclosures; audio-frequency — the value of all the materials used does used does not exceed 25 % electric amplifiers; electric sound not exceed 40 % of the ex-works price of the ex-works price of the amplifier sets of the product, and product — the value of all the non-originating materials used does not exceed the value of all the originating materials used ELI: http://data.europa.eu/eli/dec/2023/2442/oj 75/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 8519 Sound recording and sound reproducing Manufacture in which: Manufacture in which the apparatus value of all the materials — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — the value of all the non-originating materials used does not exceed the value of all the originating materials used 8521 Video recording or reproducing Manufacture in which: Manufacture in which the apparatus, whether or not value of all the materials incorporating a video tuner — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — 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 Manufacture in which the value of all the solely or principally with the apparatus materials used does not exceed 40 % of of headings 8519or 8521 the ex-works price of the product 8523 — Unrecorded discs, tapes, solid-state Manufacture in which the value of all the non-volatile storage devices and materials used does not exceed 40 % of other media for the recording of the ex-works price of the product sound or of other phenomena, but excluding products of Chapter 37 — Recorded discs, tapes solid-state non- Manufacture in which: Manufacture in which the volatile storage devices and other value of all the materials media for the recording of sound or — the value of all the materials used does used does not exceed 30 % of other phenomena, but excluding not exceed 40 % of the ex-works price of the ex-works price of the products of Chapter 37 of the product, and product — within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product — Matrices and masters for the produc­ Manufacture in which: Manufacture in which the tion of discs, but excluding products value of all the materials of Chapter 37 — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product 76/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) — Proximity cards and “smart cards” Manufacture: Manufacture in which the with two or more electronic inte­ value of all the materials grated circuits — from materials of any heading, except used does not exceed 30 % that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product — “Smart cards” with one electronic Manufacture in which: Manufacture in which the integrated circuit value of all the materials — the value of all the materials used does used does not exceed 25 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product 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 Article 3 8524 Flat panel display modules, whether or Manufacture from materials of any Manufacture in which the not incorporating touch-sensitive screen heading, except that of the product value of all the materials used does not exceed 50 % of the ex-works price of the product 8525 Transmission apparatus for radio- Manufacture in which: Manufacture in which the broadcasting or television, whether or value of all the materials not incorporating reception apparatus — the value of all the materials used does used does not exceed 25 % or sound recording or reproducing not exceed 40 % of the ex-works price of the ex-works price of the apparatus; television cameras, digital of the product, and product 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 ELI: http://data.europa.eu/eli/dec/2023/2442/oj 77/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 8526 Radar apparatus, radio navigational aid Manufacture in which: Manufacture in which the apparatus and radio remote control value of all the materials apparatus — the value of all the materials used does used does not exceed 25 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — 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- Manufacture in which: Manufacture in which the broadcasting, whether or not value of all the materials combined, in the same housing, with — the value of all the materials used does used does not exceed 25 % sound recording or reproducing not exceed 40 % of the ex-works price of the ex-works price of the apparatus or a clock of the product, and product — the value of all the non-originating materials used does not exceed the value of all the originating materials used 8528 — Monitors and projectors, not incor­ Manufacture in which the value of all the porating television reception appara­ materials used does not exceed 40 % of tus, of a kind solely or principally the ex-works price of the product used in an automatic data-processing system of heading 8471 — Other monitors and projectors, not Manufacture in which: Manufacture in which the incorporating television reception value of all the materials apparatus; reception apparatus for — the value of all the materials used does used does not exceed 25 % television, whether or not incorpor­ not exceed 40 % of the ex-works price of the ex-works price of the ating radio broadcast receivers or of the product, and product sound or video recording or reprodu­ cing apparatus — the value of all the non-originating materials used does not exceed the value of all the originating materials used 8529 Parts suitable for use solely or principally Manufacture from materials of any Manufacture in which the with the apparatus of headings 8524to heading, except that of the product value of all the materials 8528 used does not exceed 50 % of the ex-works price of the product 8531 Electric sound or visual signalling Manufacture from materials of any Manufacture in which the apparatus (for example, bells, sirens, heading, except that of the product value of all the materials indicator panels, burglar or fire alarms), used does not exceed 40 % other than those of heading 8512 or of the ex-works price of the 8530 product 78/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 8535 Electrical apparatus for switching or Manufacture in which: Manufacture in which the protecting electrical circuits, or for value of all the materials making connections to or in electrical — the value of all the materials used does used does not exceed 30 % circuits (for example, switches, fuses, not exceed 40 % of the ex-works price of the ex-works price of the lightning arresters, voltage limiters, of the product, and product surge suppressors, plugs and other connectors, junction boxes), for a — within the above limit, the value of all voltage exceeding 1 000V the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product 8536 — Electrical apparatus for switching or Manufacture from materials of any Manufacture in which the protecting electrical circuits, or for heading, except that of the product value of all the materials making connections to or in electri­ used does not exceed 40 % cal circuits for a voltage not exceed­ of the ex-works price of the ing 1 000V product — Connectors for optical fibres, optical fibre bundles or cables: — of plastics Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product — of ceramics Manufacture from materials of any heading, except that of the product — of copper Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 8537 Boards, panels, consoles, desks, cabinets Manufacture from materials of any Manufacture in which the and other bases, equipped with two or heading, except that of the product value of all the materials more apparatus of heading 8535 or used does not exceed 40 % 8536, for electric control or the of the ex-works price of the distribution of electricity, including product those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 ELI: http://data.europa.eu/eli/dec/2023/2442/oj 79/104EN OJ L, 10.11.2023 (1) (2) (3) (4) ex 8539 Light-emitting diode (LED) light sources: Manufacture from materials of any Manufacture in which the heading except that of the product value of all the materials — Chandeliers and other electric ceiling used does not exceed 50 % or wall lighting fittings, excluding of the ex-works price of the those of a kind used for lighting pub­ product lic open spaces or thoroughfares — Electric table, desk, bedside or floor- standing lamps — Lighting sets of a kind used for Christ­ mas trees — Other electric lamps and lighting fit­ tings — Parts 8541.51 to Semiconductor-based transducers and Manufacture from materials of any Manufacture in which the 8541.59 other semiconductor devices heading, except that of the product value of all the materials used does not exceed 50 % of the ex-works price of the product ex 8542 Electronic integrated circuits: — Monolithic integrated circuits Manufacture in which: Manufacture in which the value of all the materials — the value of all the materials used does used does not exceed 25 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product 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 Article 3 — Multichips which are parts of Manufacture in which the value of all the machinery or apparatus, not speci­ materials used does not exceed 40 % of fied or included elsewhere in this the ex-works price of the product Chapter 80/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) — Others Manufacture in which: Manufacture in which the value of all the materials — the value of all the materials used does used does not exceed 25 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product 8544(100) Insulated (including enamelled or Manufacture in which the value of all the anodised) wire, cable (including coaxial materials used does not exceed 50 % of cable) and other insulated electric the ex-works price of the product conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors 8545 Carbon electrodes, carbon brushes, lamp Manufacture in which the value of all the carbons, battery carbons and other materials used does not exceed 40 % of articles of graphite or other carbon, the ex-works price of the product with or without metal, of a kind used for electrical purposes 8546 Electrical insulators of any material Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8547 Insulating fittings for electrical machines, Manufacture in which the value of all the appliances or equipment, being fittings materials used does not exceed 40 % of wholly of insulating materials apart the ex-works price of the product from any minor components of metal (for 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 ELI: http://data.europa.eu/eli/dec/2023/2442/oj 81/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 8548 Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter: — Electronic microassemblies Manufacture in which: Manufacture in which the value of all the materials — the value of all the materials used does used does not exceed 25 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product — Others Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8549 Electrical and electronic waste and scrap Manufacture from materials of any Manufacture in which the heading, except that of the product value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 86 Railway or tramway locomotives, Manufacture in which the value of all the rolling-stock and parts thereof; railway materials used does not exceed 40 % of or tramway track fixtures and fittings the ex-works price of the product and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for: 8608 Railway or tramway track fixtures and Manufacture: Manufacture in which the fittings; mechanical (including value of all the materials electromechanical) signalling, safety or — from materials of any heading, except used does not exceed 30 % traffic control equipment for railways, that of the product, and of the ex-works price of the tramways, roads, inland waterways, product parking facilities, port installations or — in which the value of all the materials airfields; parts of the foregoing used does not exceed 40 % of the ex-works price of the product ex Chapter 87 Vehicles other than railway or tramway Manufacture in which the value of all the rolling-stock, and parts and accessories materials used does not exceed 50 % of thereof; except for: the ex-works price of the product 82/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 8709 Works trucks, self-propelled, not fitted Manufacture: Manufacture in which the with lifting or handling equipment, of value of all the materials the type used in factories, warehouses, — from materials of any heading, except used does not exceed 30 % dock areas or airports for short distance that of the product, and of the ex-works price of the transport of goods; tractors of the type product used on railway station platforms; parts — in which the value of all the materials of the foregoing vehicles used does not exceed 40 % of the ex-works price of the product 8710 Tanks and other armoured fighting Manufacture: Manufacture in which the vehicles, motorized, whether or not value of all the materials fitted with weapons, and parts of such — from materials of any heading, except used does not exceed 30 % vehicles that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8711 Motorcycles (including mopeds) and Manufacture from materials of any Manufacture in which the cycles fitted with an auxiliary motor, heading, except that of the product value of all the materials with or without side-cars; side-cars used does not exceed 50 % of the ex-works price of the product ex 8712 Bicycles without ball bearings Manufacture from materials of any Manufacture in which the heading, except those of heading 8714 value of all the materials used does not exceed 30 % of the ex-works price of the product 8715 Baby carriages and parts thereof Manufacture: Manufacture in which the value of all the materials — from materials of any heading, except used does not exceed 30 % that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 8716 Trailers and semi-trailers; other vehicles, Manufacture: Manufacture in which the not mechanically propelled; parts thereof value of all the materials — from materials of any heading, except used does not exceed 30 % that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 83/104EN OJ L, 10.11.2023 (1) (2) (3) (4) ex Chapter 88 Aircraft, spacecraft, and parts thereof; Manufacture from materials of any Manufacture in which the except for: heading, except that of the product value of all the materials used does not exceed 40 % of the ex-works price of the product ex 8804 Rotochutes Manufacture from materials of any Manufacture in which the heading, including other materials of value of all the materials heading 8804 used does not exceed 40 % of the ex-works price of the product 8805 Aircraft launching gear; deck-arrestor or Manufacture from materials of any Manufacture in which the similar gear; ground flying trainers; parts heading, except that of the product value of all the materials of the foregoing articles used does not exceed 30 % of the ex-works price of the product ex 8806 Unmanned aircraft with television Manufacture in which: Manufacture in which the cameras, digital cameras or video value of all the materials camera recorders — the value of all the materials used does used does not exceed 25 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — the value of all the non-originating materials used does not exceed the value of all the originating materials used Chapter 89 Ships, boats and floating structures Manufacture from materials of any Manufacture in which the heading, except that of the product. value of all the materials However, hulls of heading 8906 may used does not exceed 40 % not be used of the ex-works price of the product ex Chapter 90 Optical, photographic, cinematographic, Manufacture: Manufacture in which the measuring, checking, precision, medical value of all the materials or surgical instruments and apparatus; — from materials of any heading, except used does not exceed 30 % parts and accessories thereof; except for: that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 84/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 9001 Optical fibres and optical fibre bundles; Manufacture in which the value of all the optical fibre cables other than those of materials used does not exceed 40 % of heading 8544; sheets and plates of the ex-works price of the product polarizing material; lenses (including contact 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 Manufacture in which the value of all the elements, of any material, mounted, materials used does not exceed 40 % of being parts of or fittings for the ex-works price of the product instruments or apparatus, other than such elements of glass not optically worked 9004 Spectacles, goggles and the like, Manufacture in which the value of all the corrective, protective or other materials used does not exceed 40% of the ex-works price of the product ex 9005 Binoculars, monoculars, other optical Manufacture: Manufacture in which the telescopes, and mountings therefor, value of all the materials except for astronomical refracting — from materials of any heading, except used does not exceed 30 % telescopes and mountings therefor that of the product, of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product; and — in which the value of all the non-ori­ ginating materials used does not exceed the value of all the originating materials used ex 9006 Photographic (other than Manufacture: Manufacture in which the cinematographic) cameras; value of all the materials photographic flashlight apparatus and — from materials of any heading, except used does not exceed 30 % flashbulbs other than electrically ignited that of the product, of the ex-works price of the flashbulbs product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — in which the value of all the non-ori­ ginating materials used does not exceed the value of all the originating materials used ELI: http://data.europa.eu/eli/dec/2023/2442/oj 85/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 9007 Cinematographic cameras and Manufacture: Manufacture in which the projectors, whether or not value of all the materials incorporating sound recording or — from materials of any heading, except used does not exceed 30 % reproducing apparatus that of the product, of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — in which the value of all the non-ori­ ginating materials used does not exceed the value of all the originating materials used 9011 Compound optical microscopes, Manufacture: Manufacture in which the including those for photomicrography, value of all the materials cinephotomicrography or — from materials of any heading, except used does not exceed 30 % microprojection that of the product, of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — in which the value of all the non-ori­ ginating materials used does not exceed the value of all the originating materials used ex 9014 Other navigational instruments and Manufacture in which the value of all the appliances materials used does not exceed 40 % of the ex-works price of the product 9015 Surveying (including photogrammetrical Manufacture in which the value of all the surveying), hydrographic, materials used does not exceed 40 % of oceanographic, hydrological, the ex-works price of the product meteorological or geophysical instruments and appliances, excluding compasses; rangefinders 9016 Balances of a sensitivity of 5 cg or better, Manufacture in which the value of all the with or without weights materials used does not exceed 40 % of the ex-works price of the product 86/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 9017 Drawing, marking-out or mathematical Manufacture in which the value of all the calculating instruments (for example, materials used does not exceed 40 % of drafting machines, pantographs, the ex-works price of the product protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter 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 Manufacture from materials of any Manufacture in which the appliances or dentists’ spittoons heading, including other materials of value of all the materials heading 9018 used does not exceed 40 % of the ex-works price of the product — Other Manufacture: Manufacture in which the value of all the materials — from materials of any heading, except used does not exceed 25 % that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 9019 Mechano-therapy appliances; massage Manufacture: Manufacture in which the apparatus; psychological aptitude- value of all the materials testing apparatus; ozone therapy, — from materials of any heading, except used does not exceed 25 % oxygen therapy, aerosol therapy, that of the product, and of the ex-works price of the artificial respiration or other product therapeutic respiration apparatus — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 9020 Other breathing appliances and gas Manufacture: Manufacture in which the masks, excluding protective masks value of all the materials having neither mechanical parts nor — from materials of any heading, except used does not exceed 25 % replaceable filters that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 87/104EN OJ L, 10.11.2023 (1) (2) (3) (4) ex 9021 Materials for orthopaedic or fracture Manufacture from materials of any appliances and for dental fitting: heading, except that 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 exclud­ ing such articles with heads of copper — Threaded articles and non-threaded Manufacture from materials of any articles of iron or steel, excluding heading, except that of the product coach screws, wood screws, screw hooks and screw rings, spring washers and other lock washers, riv­ ets — Articles of titanium Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product. 9024 Machines and appliances for testing the Manufacture in which the value of all the hardness, strength, compressibility, materials used does not exceed 40 % of elasticity or other mechanical the ex-works price of the product properties of materials (for example, metals, wood, textiles, paper, plastics) 9025 Hydrometers and similar floating Manufacture in which the value of all the instruments, thermometers, materials used does not exceed 40 % of pyrometers, barometers, hygrometers the ex-works price of the product and psychrometers, recording or not, and any combination of these instruments 9026 Instruments and apparatus for Manufacture in which the value of all the measuring or checking the flow, level, materials used does not exceed 40 % of pressure or other variables of liquids or the ex-works price of the product gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028or 9032 88/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 9027 Instruments and apparatus for physical Manufacture in which the value of all the or chemical analysis (for example, materials used does not exceed 40 % of polarimeters, refractometers, the ex-works price of the product spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes 9028 Gas, liquid or electricity supply or production meters, including calibrating meters therefor: — Parts and accessories Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product — Other Manufacture in which: Manufacture in which the value of all the materials — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — the value of all the non-originating materials used does not exceed the value of all the originating materials used 9029 Revolution counters, production Manufacture in which the value of all the counters, taximeters, mileometers, materials used does not exceed 40 % of pedometers and the like; speed the ex-works price of the product indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes 9030 Oscilloscopes, spectrum analysers and Manufacture in which the value of all the other instruments and apparatus for materials used does not exceed 40 % of measuring or checking electrical the ex-works price of the product quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations ELI: http://data.europa.eu/eli/dec/2023/2442/oj 89/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 9031 Measuring or checking instruments, Manufacture in which the value of all the appliances and machines, not specified materials used does not exceed 40 % of or included elsewhere in this chapter; the ex-works price of the product profile projectors 9032 Automatic regulating or controlling Manufacture in which the value of all the instruments and apparatus materials used does not exceed 40 % of the ex-works price of the product 9033 Parts and accessories (not specified or Manufacture in which the value of all the included elsewhere in this chapter) for materials used does not exceed 40 % of machines, appliances, instruments or the ex-works price of the product apparatus of Chapter 90 ex Chapter 91 Clocks and watches and parts thereof; Manufacture in which the value of all the except for: materials used does not exceed 40 % of the ex-works price of the product 9105 Other clocks Manufacture in which: Manufacture in which the value of all the materials — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — 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 Manufacture in which: Manufacture in which the assembled value of all the materials — the value of all the materials used does used does not exceed 30 % not exceed 40 % of the ex-works price of the ex-works price of the of the product, and product — the value of all the non-originating materials used does not exceed the value of all the originating materials used 90/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) 9110 Complete watch or clock movements, Manufacture in which: Manufacture in which the unassembled or partly assembled value of all the materials (movement sets); incomplete watch or — the value of all the materials used does used does not exceed 30 % clock movements, assembled; rough not exceed 40 % of the ex-works price of the ex-works price of the watch or clock movements of the product, and product — within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product 9111 Watch cases and parts thereof Manufacture: Manufacture in which the value of all the materials — from materials of any heading, except used does not exceed 30 % that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product 9112 Clock cases and cases of a similar type for Manufacture: Manufacture in which the other goods of this chapter, and parts value of all the materials thereof — from materials of any heading, except used does not exceed 30 % that of the product, and of the ex-works price of the product — in which the value of all the materials used does not exceed 40 % 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- Manufacture in which the value of all the or silver-plated, or of metal clad with materials used does not exceed 40 % of precious metal the ex-works price of the product — Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Chapter 92 Musical instruments; parts and Manufacture in which the value of all the accessories of such articles materials used does not exceed 40 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 91/104EN OJ L, 10.11.2023 (1) (2) (3) (4) Chapter 93 Arms and ammunition; parts and Manufacture in which the value of all the accessories thereof materials used does not exceed 50 % of the ex-works price of the product ex Chapter 94 Furniture; bedding, mattresses, mattress Manufacture from materials of any Manufacture in which the supports, cushions and similar stuffed heading, except that of the product value of all the materials furnishings; luminaires and lighting used does not exceed 40 % fittings, not elsewhere specified or of the ex-works price of the included; illuminated signs, illuminated product name-plates and the like; prefabricated buildings; except for: ex 9401and Base metal furniture, incorporating Manufacture from materials of any Manufacture in which the ex 9403 unstuffed cotton cloth of a weight of heading, except that of the product value of all the materials 300 g/m2 or less used does not exceed 40 % or of the ex-works price of the product Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that: — the value of the cloth does not exceed 25 % of the ex-works price of the product, and — all the other materials used are origi­ nating and are classified in a heading other than heading 9401or 9403 9405 Luminaires and lighting fittings Manufacture from materials of any Manufacture in which the including searchlights and spotlights heading except that of the product value of all the materials and parts thereof, not elsewhere used does not exceed 50 % specified or included; illuminated signs, of the ex-works price of the illuminated name-plates and the like, product having a permanently fixed light source, and parts thereof not elsewhere specified or included 9406 Prefabricated buildings Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 92/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) (2) (3) (4) ex Chapter 95 Toys, games and sports requisites; parts Manufacture from materials of any and accessories thereof; except for: heading, except that of the product ex 9503 Other toys; reduced-size (“scale”) models Manufacture: and similar recreational models, working or not; puzzles of all kinds — from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 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; Manufacture from materials of any except for: heading, except that of the product ex 9601and Articles of animal, vegetable or mineral Manufacture from “worked” carving ex 9602 carving materials materials of the same heading as the product ex 9603 Brooms and brushes (except for besoms Manufacture in which the value of all the and the like and brushes made from materials used does not exceed 50 % of marten or squirrel hair), hand-operated the ex-works price of the product mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops 9605 Travel sets for personal toilet, sewing or Each item in the set must satisfy the rule shoe or clothes cleaning which would apply to it if it were not included in the set. However, non- originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set 9606 Buttons, press-fasteners, snap-fasteners Manufacture: and press-studs, button moulds and other parts of these articles; button — from materials of any heading, except blanks that of the product, and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ELI: http://data.europa.eu/eli/dec/2023/2442/oj 93/104EN OJ L, 10.11.2023 (1) (2) (3) (4) 9608 Ball-point pens; felt-tipped and other Manufacture from materials of any porous-tipped pens and markers; heading, except that of the product. fountain pens, stylograph pens and However, materials of subheading other pens; duplicating stylos; 9608 91or 9608 99may be used propelling or sliding pencils; pen- holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 9609 Pencils (other than pencils of heading Manufacture from materials of any 9608), crayons, pencils leads pastels, heading drawing charcoals, writing or drawing chalks and tailors’ chalks 9612 Typewriter or similar ribbons, inked or Manufacture: otherwise prepared for giving impressions, whether or not on spools — from materials of any heading, except or in cartridges; ink-pads, whether or that of the product, and not inked, with or without boxes — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 9613 Lighters with piezo-igniter Manufacture in which the value of all the materials of heading 9613used does not exceed 30 % of the ex-works price of the product ex 9614 Smoking pipes and pipe bowls Manufacture from roughly shaped blocks 9619 Sanitary towels (pads) and tampons, Manufacture from materials of any Manufacture in which the napkins (diapers), napkin liners and heading, except that of the product value of all the materials similar articles, of any material used does not exceed 50% of the ex-works price of the product 9620 Monopods, bipods, tripods and similar Manufacture from materials of any Manufacture in which the articles heading, except that of the product value of all the materials used does not exceed 50% of the ex-works price of the product Chapter 97 Works of art, collectors’ pieces and Manufacture from materials of any antiques heading, except that of the product 94/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojEN OJ L, 10.11.2023 (1) See introductory Note 8. (2) See introductory Note 8. (3) See introductory Note 8. (4) See introductory Note 8. (5) See introductory Note 8. (6) See introductory Note 8. (7) See introductory Note 8. (8) See introductory Note 8. (9) See Note 1 in Appendix 2A for heading ex 1604. (10)For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3. (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 Note 7.2. (13)For the special conditions relating to “specific processes”, see Introductory Note 7.2. (14)For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3. (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. (17)For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3. (18)For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3. (19)For special conditions relating to products made of a mixture of textile materials, see introductory Note 5. (20)Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32. (21)A “group” is regarded as any part of the heading separated from the rest by a semicolon. (22)For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3. (23)In the case of the products composed of materials classified within both headings 3901to 3906, on the one hand, and within headings 3907to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. (24)In the case of the products composed of materials classified within both headings 3901to 3906, on the one hand, and within headings 3907to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. (25)In the case of the products composed of materials classified within both headings 3901to 3906, on the one hand, and within headings 3907to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product. (26)See Note 2 in Appendix 2A for heading 3920. (27)See Note 3 in Appendix 2 A for headings 4810, ex 4811, 4816, 4817, ex 4818, ex 4819, ex 4820and ex 4823. (28)For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (29)For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (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. (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. (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. (37)For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (38)For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (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. (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. (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. (46)For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (47)For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (48)For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (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. ELI: http://data.europa.eu/eli/dec/2023/2442/oj 95/104EN OJ L, 10.11.2023 (53) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (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. (56) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (57) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (58) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (59) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (60) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (61) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. (62) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. (63) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. (64) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (65) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (66) See Note 4 in Appendix 2A for specific subheadings of Chapter 61. (67) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (68) See Introductory Note 6. (69) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (70) See Note 4 in Appendix 2A for specific subheadings of Chapter 62. (71) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (72) See Introductory Note 6. (73) See Introductory Note 6. (74) See Introductory Note 6. (75) See Introductory Note 6. (76) See Introductory Note 6. (77) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (78) See Introductory Note 6. (79) See Introductory Note 6. (80) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (81) See Introductory Note 6. (82) See Introductory Note 6. (83) See Introductory Note 6. (84) See Introductory Note 6. (85) See Introductory Note 6. (86) See Introductory Note 6. (87) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (88) See Introductory Note 6. (89) 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. (90) See Introductory Note 6. (91) 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. (92) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (93) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (94) See Introductory Note 6. (95) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (96) See Introductory Note 6. (97) See Introductory Note 6. (98) SEMII – Semiconductor Equipment and Materials Institute Incorporated. (99) See Note 5 in Appendix 2A for subheading 7607.20. (100)See Note 6 in Appendix 2A for subheadings 8544 30, 8544 42, 8544 49, and 8544 60.’. 96/104 ELI: http://data.europa.eu/eli/dec/2023/2442/ojELI: http://data.europa.eu/eli/dec/2023/2442/oj 97/104 ANNEX 2 ‘NOTE 4 1. The following rules shall confer origin for products of Chapters 61 and 62 within the following annual quotas per country: (a) For products of heading 6115 (Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted: Manufacture from materials of any heading except that of the product This rule shall confer origin to goods exported from Central America to the European Union within the following annual quotas per country: Country Units (pairs) Costa Rica 4 000 000 El Salvador 2 500 000 Honduras 7 000 000 Panama 1 500 000 (b) For products of Chapters 61 and 62 specified in this sub-paragraph and in sub-paragraphs (c) and (d): Manufacture from materials of any heading except that of the product This rule shall confer origin to goods exported from Central America to the European Union within the following annual quotas per country: Country Units Year 1 (entry into force) Year 2 Year 3 Year 4 Year 5 From year 6 Costa Rica 7 000 000 7 630 000 8 260 000 8 890 000 9 520 000 10 150 000 El Salvador 9 000 000 10 157 500 11 315 000 12 472 500 13 630 000 14 787 500 Guatemala 7 000 000 7 630 000 8 260 000 8 890 000 9 520 000 10 150 000 Honduras 54 750 000 59 130 000 63 510 000 67 890 000 72 270 000 76 650 000 Nicaragua 8 750 000 9 537 500 10 325 000 11 112 500 11 900 000 12 687 500 Panama 3 500 000 3 815 000 4 130 000 4 445 000 4 760 000 5 075 000 Total 90 000 000 97 900 000 105 800 000 113 700 000 121 600 000 129 500 000 OJ L, 10.11.2023 EN98/104 ELI: http://data.europa.eu/eli/dec/2023/2442/oj (c) The quantities indicated under paragraph 1(b) above will be distributed as stated in the following tables below for Costa Rica, Guatemala, Honduras and Panama: COSTA RICA HS Year 1 Year 2 Year 3 Year 4 Year 5 From year 6 Total Units per year 7 000 000 7 630 000 8 260 000 8 890 000 9 520 000 10 150 000 6103 43 200 000 218 000 236 000 254 000 272 000 290 000 6105 10 600 000 654 000 708 000 762 000 816 000 870 000 6105 90 120 000 130 800 141 600 152 400 163 200 174 000 6106 10 450 000 490 500 531 000 571 500 612 000 652 500 6107 11 235 000 256 150 277 300 298 450 319 600 340 750 6107 19 70 000 76 300 82 600 88 900 95 200 101 500 6108 21 47 000 51 230 55 460 59 690 63 920 68 150 6108 22 25 000 27 250 29 500 31 750 34 000 36 250 6109 10 1 860 000 2 027 400 2 194 800 2 362 200 2 529 600 2 697 000 6111 20 200 000 218 000 236 000 254 000 272 000 290 000 6112 41 50 000 54 500 59 000 63 500 68 000 72 500 6114 30 30 000 32 700 35 400 38 100 40 800 43 500 6117 80 20 000 21 800 23 600 25 400 27 200 29 000 ex 6201 40(101) 8 000 8 720 9 440 10 160 10 880 11 600 ex 6202 40(102) 15 000 16 350 17 700 19 050 20 400 21 750 6203 11 350 000 381 500 413 000 444 500 476 000 507 500 6203 12 350 000 381 500 413 000 444 500 476 000 507 500 6203 31 175 000 190 750 206 500 222 250 238 000 253 750 6203 33 265 000 288 850 312 700 336 550 360 400 384 250 6203 41 500 000 545 000 590 000 635 000 680 000 725 000 EN OJ L, 10.11.2023ELI: http://data.europa.eu/eli/dec/2023/2442/oj 99/104 COSTA RICA HS Year 1 Year 2 Year 3 Year 4 Year 5 From year 6 6203 43 520 000 566 800 613 600 660 400 707 200 754 000 6204 31 175 000 190 750 206 500 222 250 238 000 253 750 6204 33 165 000 179 850 194 700 209 550 224 400 239 250 6204 53 30 000 32 700 35 400 38 100 40 800 43 500 6204 61 70 000 76 300 82 600 88 900 95 200 101 500 6204 63 280 000 305 200 330 400 355 600 380 800 406 000 6211 33 45 000 49 050 53 100 57 150 61 200 65 250 6211 43 45 000 49 050 53 100 57 150 61 200 65 250 6212 10 100 000 109 000 118 000 127 000 136 000 145 000 (101)Ex 6201 40 : Overcoats, raincoats, car coats, capes, cloaks and similar articles of man made fibres (102)Ex 6202 40 : Overcoats, raincoats, car coats, capes, cloaks and similar articles of man made fibres GUATEMALA HS Year 1 Year 2 Year 3 Year 4 Year 5 From year 6 Total Units per year 7 000 000 7 630 000 8 260 000 8 890 000 9 520 000 10 150 000 6104 62 1 050 000 1 144 500 1 239 000 1 333 500 1 428 000 1 522 500 6105 20 3 500 000 3 815 000 4 130 000 4 445 000 4 760 000 5 075 000 6203 42 1 050 000 1 144 500 1 239 000 1 333 500 1 428 000 1 522 500 6203 43 700 000 763 000 826 000 889 000 952 000 1 015 000 6204 62 700 000 763 000 826 000 889 000 952 000 1 015 000 OJ L, 10.11.2023 EN100/104 ELI: http://data.europa.eu/eli/dec/2023/2442/oj HONDURAS HS Year 1 Year 2 Year 3 Year 4 Year 5 From year 6 Total Units per year 54 750 000 59 130 000 63 510 000 67 890 000 72 270 000 76 650 000 6205 20 11 000 000 11 880 000 12 760 000 13 640 000 14 520 000 15 400 000 6205 30 13 750 000 14 850 000 15 950 000 17 050 000 18 150 000 19 250 000 6205 90 1 000 000 1 080 000 1 160 000 1 240 000 1 320 000 1 400 000 6206 30 10 000 000 10 800 000 11 600 000 12 400 000 13 200 000 14 000 000 6206 40 13 000 000 14 040 000 15 080 000 16 120 000 17 160 000 18 200 000 6206 90 1 000 000 1 080 000 1 160 000 1 240 000 1 320 000 1 400 000 6212 10 5 000 000 5 400 000 5 800 000 6 200 000 6 600 000 7 000 000 PANAMA HS Year 1 Year 2 Year 3 Year 4 Year 5 From year 6 Total Units per year 3 500 000 3 815 000 4 130 000 4 445 000 4 760 000 5 075 000 6103 22 40 000 43 600 47 200 50 800 54 400 58 000 6104 22 40 000 43 600 47 200 50 800 54 400 58 000 6106 10 140 000 152 600 165 200 177 800 190 400 203 000 6108 21 770 000 839 300 908 600 977 900 1 047 200 1 116 500 6109 10 1 100 000 1 199 000 1 298 000 1 397 000 1 496 000 1 595 000 6110 20 800 000 872 000 944 000 1 016 000 1 088 000 1 160 000 6111 20 50 000 54 500 59 000 63 500 68 000 72 500 6203 22 10 000 10 900 11 800 12 700 13 600 14 500 6203 42 200 000 218 000 236 000 254 000 272 000 290 000 6203 43 100 000 109 000 118 000 127 000 136 000 145 000 EN OJ L, 10.11.2023ELI: http://data.europa.eu/eli/dec/2023/2442/oj 101/104 PANAMA HS Year 1 Year 2 Year 3 Year 4 Year 5 From year 6 6205 20 100 000 109 000 118 000 127 000 136 000 145 000 6206 30 100 000 109 000 118 000 127 000 136 000 145 000 6209 20 50 000 54 500 59 000 63 500 68 000 72 500 At the request of a Republic of the CA Party and when an agreement is reached with the EU Party, the yearly quantities assigned to each subheading of Chapters 61 and 62 indicated may be modified. (d) The quantities indicated under paragraph 1(b) above will be distributed for El Salvador and Nicaragua as stated in the following tables below. El Salvador and Nicaragua may distribute these quantities between the subheadings indicated in the following tables within the caps indicated therein for each individual subheading. EL SALVADOR HS Year 1 Year 2 Year 3 Year 4 Year 5 From year 6 Total Units per year (global quota per year, 9 000 000 10 157 500 11 315 000 12 472 500 13 630 000 14 787 500 caps per subheading) 6102 20 495 000 534 600 574 200 613 800 653 400 693 000 6102 30 770 000 831 600 893 200 954 800 1 016 400 1 078 000 6104 22 220 000 237 600 255 200 272 800 290 400 308 000 6104 42 220 000 237 600 255 200 272 800 290 400 308 000 6104 43 440 000 475 200 510 400 545 600 580 800 616 000 6104 44 220 000 237 600 255 200 272 800 290 400 308 000 6104 62 990 000 1 069 200 1 148 400 1 227 600 1 306 800 1 386 000 6104 63 330 000 356 400 382 800 409 200 435 600 462 000 6202 30 440 000 475 200 510 400 545 600 580 800 616 000 6202 40 880 000 950 400 1 020 800 1 091 200 1 161 600 1 232 000 OJ L, 10.11.2023 EN102/104 ELI: http://data.europa.eu/eli/dec/2023/2442/oj EL SALVADOR HS Year 1 Year 2 Year 3 Year 4 Year 5 From year 6 6203 42 550 000 594 000 638 000 682 000 726 000 770 000 6205 20 825 000 891 000 957 000 1 023 000 1 089 000 1 155 000 6205 30 1 100 000 1 188 000 1 276 000 1 364 000 1 452 000 1 540 000 6207 11 550 000 594 000 638 000 682 000 726 000 770 000 6207 19 440 000 475 200 510 400 545 600 580 800 616 000 6207 21 800 000 864 000 928 000 992 000 1 056 000 1 120 000 6207 22 550 000 594 000 638 000 682 000 726 000 770 000 6207 91 385 000 415 800 446 600 477 400 508 200 539 000 6207 99 220 000 237 600 255 200 272 800 290 400 308 000 6208 21 220 000 237 600 255 200 272 800 290 400 308 000 6208 22 440 000 475 200 510 400 545 600 580 800 616 000 6208 91 660 000 712 800 765 600 818 400 871 200 924 000 6208 92 275 000 297 000 319 000 341 000 363 000 385 000 6212 10 990 000 1 069 200 1 148 400 1 227 600 1 306 800 1 386 000 EN OJ L, 10.11.2023ELI: http://data.europa.eu/eli/dec/2023/2442/oj 103/104 NICARAGUA HS Year 1 Year 2 Year 3 Year 4 Year 5 From year 6 Total Units per year (global quota per year, 8 750 000 9 537 500 10 325 000 11 112 500 11 900 000 12 687 500 caps per subheading) 6104 23 50 000 54 000 58 000 62 000 66 000 70 000 6104 42 195 000 210 600 226 200 241 800 257 400 273 000 6104 43 75 000 81 000 87 000 93 000 99 000 105 000 6104 53 30 000 32 400 34 800 37 200 39 600 42 000 6104 63 300 000 324 000 348 000 372 000 396 000 420 000 6105 10 770 000 831 600 893 200 954 800 1 016 400 1 078 000 6106 10 590 000 637 200 684 400 731 600 778 800 826 000 6106 20 400 000 432 000 464 000 496 000 528 000 560 000 6107 11 3 590 000 3 877 200 4 164 400 4 451 600 4 738 800 5 026 000 6107 12 530 000 572 400 614 800 657 200 699 600 742 000 6108 22 2 780 000 3 002 400 3 224 800 3 447 200 3 669 600 3 892 000 6109 10 3 890 000 4 201 200 4 512 400 4 823 600 5 134 800 5 446 000 6109 90 1 000 000 1 080 000 1 160 000 1 240 000 1 320 000 1 400 000 6203 23 50 000 54 000 58 000 62 000 66 000 70 000 6203 42 1 000 000 1 080 000 1 160 000 1 240 000 1 320 000 1 400 000 6203 43 470 000 507 600 545 200 582 800 620 400 658 000 6204 43 245 000 264 600 284 200 303 800 323 400 343 000 OJ L, 10.11.2023 EN104/104 ELI: http://data.europa.eu/eli/dec/2023/2442/oj NICARAGUA HS Year 1 Year 2 Year 3 Year 4 Year 5 From year 6 6204 44 140 000 151 200 162 400 173 600 184 800 196 000 6204 62 1 370 000 1 479 600 1 589 200 1 698 800 1 808 400 1 918 000 6204 63 350 000 378 000 406 000 434 000 462 000 490 000 6205 20 330 000 356 400 382 800 409 200 435 600 462 000 6207 11 365 000 394 200 423 400 452 600 481 800 511 000 6207 19 55 000 59 400 63 800 68 200 72 600 77 000 6207 21 95 000 102 600 110 200 117 800 125 400 133 000 6207 22 20 000 21 600 23 200 24 800 26 400 28 000 6207 91 160 000 172 800 185 600 198 400 211 200 224 000 6208 21 100 000 108 000 116 000 124 000 132 000 140 000 6208 22 90 000 97 200 104 400 111 600 118 800 126 000 6208 91 10 000 10 800 11 600 12 400 13 200 14 000 6208 92 10 000 10 800 11 600 12 400 13 200 14 000 6212 10 30 000 32 400 34 800 37 200 39 600 42 000 6212 20 500 000 540 000 580 000 620 000 660 000 700 000 6212 30 20 000 21 600 23 200 24 800 26 400 28 000 6212 90 1 000 000 1 080 000 1 160 000 1 240 000 1 320 000 1 400 000 2. After the period of five years referred to in paragraph 1(b), the Parties shall review the system of quotas, with respect in particular to the quantities and their distribution. The Parties shall assess the feasibility of agreeing on an annual increase rate for subsequent years as well as its distribution between the products of Chapters 61 and 62.’. EN OJ L, 10.11.2023