Decision No 2/2019 of the EPA Committee established under the stepping stone Economic Partnership Agreement between Côte d’Ivoire, of the one part, and the European Community and its Member States, of the other part of 2 December 2019 as regards the adoption of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation [2020/…]

21 .2 .2020 EN Official Journal of the European Union L 49/1 II (Non-legislative acts) DECISIONS DECISION NO 2/2019 OF THE EPA COMMITTEE ESTABLISHED UNDER THE STEPPING STONE ECONOMIC PARTNERSHIP AGREEMENT BETWEEN CÔTE D’IVOIRE, OF THE ONE PART, AND THE EUROPEAN COMMUNITY AND ITS MEMBER STATES, OF THE OTHER PART of 2 December 2019 as regards the adoption of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation [2020/195] THE EPA COMMITTEE, Having regard to the stepping stone Economic Partnership Agreement between Côte d’Ivoire, of the one part, and the European Community and its Member States, of the other part (‘the Agreement’), signed in Abidjan on 26 November 2008 and applied on a provisional basis since 3 September 2016, in particular Articles 14 and 82 thereof, Whereas: (1) The Agreement applies, on the one hand, to the territories in which the Treaty on the Functioning of the European Union is applicable and under the conditions laid down in that Treaty and, on the other hand, to the territory of Côte d’Ivoire . (2) In accordance with Article 14(2) of the Agreement, the parties are to establish a reciprocal common regime governing the rules of origin, based on the rules of origin set out in the Cotonou Agreement and providing for their simplification, in view of the Ivorian party’s development objectives . This regime will be incorporated into the Agreement by decision of the EPA Committee . (3) The parties have agreed on Protocol 1 to the Agreement concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation . (4) In accordance with Article 82 of the Agreement, the Protocol to this Agreement shall form an integral part of the Agreement, HAS ADOPTED THIS DECISION: Article 1 The text of Protocol 1 to the Agreement concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation set out in the Annex to this Decision is hereby adopted .L 49/2 EN Official Journal of the European Union 21 .2 .2020 Article 2 This Decision shall enter into force upon its signature . Done at Abidjan, 2 December 2019 . For the Republic of Côte d’Ivoire For the European Union Ally COULIBALY Cecilia MALMSTRÖM Minister of African Integration and European Commissioner for Trade Ivorians Abroad21 .2 .2020 EN Official Journal of the European Union L 49/3 ANNEX Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation CONTENTS TITLE I: General provisions Articles 1 . Definitions TITLE II: Definition of the concept of ‘originating products’ Articles 2 . General requirements 3 . Wholly obtained products 4 . Sufficiently worked or processed products 5 . Insufficient working or processing operations 6 . Working or processing of materials imported into the European Union free of duty 7 . Cumulation of origin Cumulation with other countries benefiting from duty-free quota-free access to the market of the 8 . European Union 9 . Unit of qualification 10 . Accessories, spare parts and tools 11 . Sets 12 . Neutral elements 13 . Accounting segregation TITLE III: Territorial requirements Articles 14 . Principle of territoriality 15 . Non-alteration 16 . Exhibitions TITLE IV: Proof of origin Articles 17 . General requirements 18 . Procedure for the issue of a movement certificate EUR .1 19 . Movement certificates EUR .1 issued retrospectivelyL 49/4 EN Official Journal of the European Union 21 .2 .2020 20 . Issue of a duplicate movement certificate EUR .1 21 . Conditions for making out an origin declaration 22 . Approved exporter 23 . Validity of proof of origin 24 . Submission of proof of origin 25 . Importation by instalments 26 . Exemptions from proof of origin 27 . Information procedure for cumulation purposes 28 . Supporting documents 29 . Preservation of proof of origin and supporting documents 30 . Discrepancies and clerical errors 31 . Amounts expressed in euro TITLE V: Administrative cooperation Articles 32 . Administrative conditions for products to benefit from the Agreement 33 . Notification of customs authorities 34 . Other methods of administrative cooperation 35 . Verification of proof of origin 36 . Verification of suppliers’ declarations 37 . Dispute settlement 38 . Penalties 39 . Free zones 40 . Derogations TITLE VI: Ceuta and Melilla Articles 41 . Special conditions 42 . Specific conditions TITLE VII: Final provisions Articles 43 . Revision and application of rules of origin 44 . Annexes 45 . Implementation of the Protocol 46 . Transitional provisions for goods in transit or storage21 .2 .2020 EN Official Journal of the European Union L 49/5 ANNEX TO PROTOCOL 1 ANNEX I: Introductory notes to the list in Annex II to the Protocol List of working or processing to be carried out on non-originating materials in order for the product ANNEX II: manufactured to acquire originating status Derogations from the list of working or processing to be carried out on non-originating materials in ANNEX II-A: order for the product manufactured to acquire originating status ANNEX III: Form for movement certificate EUR .1 ANNEX IV: Origin declaration ANNEX V-A: Supplier declaration for products having preferential origin status ANNEX V-B: Supplier declaration for products not having preferential origin status ANNEX VI: Information certificate ANNEX VII: Form for application for a derogation ANNEX VIII: Overseas Countries and Territories ANNEX IX: Products referred to in Article 7(4) of the Protocol JOINT DECLARATION concerning the Principality of Andorra JOINT DECLARATION concerning the Republic of San Marino TITLE I GENERAL PROVISIONS Article 1 Definitions For the purposes of this Protocol: (a) ‘manufacture’ means any kind of working or processing including assembly or specific operations; (b) ‘material’ means any ingredient, raw material, component or part, etc ., used in the manufacture of the product; (c) ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation; (d) ‘goods’ means both materials and products; (e) ‘customs value’ means the value as determined in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 (WTO Agreement on customs valuation); (f) ‘ex-works price’ means the price paid for the product ex works to the manufacturer in the European Union or in Côte d’Ivoire in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes paid which are, or may be, repaid when the product obtained is exported; (g) ‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the European Union or in Côte d’Ivoire;L 49/6 EN Official Journal of the European Union 21 .2 .2020 (h) ‘value of originating materials’ means the value of such materials as defined in (g) applied mutatis mutandis; (i) ‘value added’ means the ex-works price of the products minus the customs value of materials imported from third countries into the European Union, the African States, the Caribbean and the Pacific (hereafter called the ‘ACP countries’) having applied an Economic Partnership Agreement (EPA) at least on a provisional basis, or OCTs; if the customs value is not known or cannot be ascertained, account shall be taken of the first ascertainable price paid for the materials in the European Union or in Côte d’Ivoire; (j) ‘chapters’ and ‘headings’ mean the chapters and the four-digit headings used in the nomenclature which makes up the Harmonised Commodity Description and Coding System (‘Harmonised System’ or ‘HS’); (k) ‘classified’ refers to the classification of a product or material under a particular heading; (l) ‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice; (m) ‘territories’ includes territorial waters; (n) ‘OCTs’ means the Overseas Countries and Territories as defined in Annex VIII to this Protocol; (o) ‘Committee’ means the Special Committee on Customs and Trade Facilitation referred to in Article 34 of the stepping stone Economic Partnership Agreement between Côte d’Ivoire, of the one part, and the European Community and its Member States, of the other part, unless otherwise provided for . TITLE II DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ Article 2 General requirements 1 . For the purposes of the Agreement, the following products shall be considered as originating in the European Union: (a) products wholly obtained in the European Union within the meaning of Article 3 of this Protocol; (b) products obtained in the European Union incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the European Union within the meaning of Article 4 of this Protocol . 2 . For the purposes of this Agreement, the following products shall be considered as originating in Côte d’Ivoire: (a) products wholly obtained in Côte d’Ivoire within the meaning of Article 3 of this Protocol; (b) products obtained in Côte d’Ivoire incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Côte d’Ivoire within the meaning of Article 4 of this Protocol . Article 3 Wholly obtained products 1 . The following shall be considered as wholly obtained in Côte d’Ivoire or in the European Union: (a) live animals born and raised there;21 .2 .2020 EN Official Journal of the European Union L 49/7 (b) mineral products extracted from their soil or from their seabed; (c) vegetable products harvested there; (d) products from live animals raised there; (e) (i) products obtained by hunting or fishing conducted there; (ii) products of aquaculture, including mariculture, where the animals are raised from eggs, spawn, larvae or fry; (f) products of sea fishing and other products taken from the sea outside the territorial waters of the European Union or of Côte d’Ivoire by their vessels; (g) products made aboard their factory ships exclusively from the products referred to in point (f); (h) used articles fit only for the recovery of raw materials; (i) waste and scrap resulting from manufacturing operations conducted there; (j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil; (k) goods produced there exclusively from the products specified in (a) to (j) . 2 . The terms ‘their vessels’ and ‘their factory ships’ in points (f) and (g) of paragraph 1 shall apply only to vessels and factory ships: (a) which are registered or recorded in a Member State of the European Union or in Côte d’Ivoire; and (b) which sail under the flag of a Member State of the European Union or of Côte d’Ivoire; and (c) which meet one of the following conditions: (i) they are at least 50 % owned by nationals of a Member States of the European Union and/or of Côte d’Ivoire; or (ii) they are owned by companies which: — have their head office and their main place of business in one of the Member States of the European Union or in Côte d’Ivoire, and — are at least 50 % owned by one or more Member States of the European Union and/or by Côte d’Ivoire, or by public entities or nationals of one or more of those States . 3 . Notwithstanding paragraph 2 of this Article, further to a request from Côte d’Ivoire, vessels chartered or leased by Côte d’Ivoire to undertake fisheries activities in its exclusive economic zone shall be treated as ‘its vessel’ or ‘its vessels’, provided that an offer was made to the economic operators of the European Union in advance and that the implementing rules laid down in advance by the Committee are complied with . The Committee shall ensure that the conditions laid down in this paragraph are complied with .L 49/8 EN Official Journal of the European Union 21 .2 .2020 4 . The conditions referred to in paragraph 2 of this Article may be fulfilled in Côte d’Ivoire and in States belonging to different Economic Partnership Agreements with which cumulation is applicable . In such cases, the products shall be deemed to have the origin of the flag State . Article 4 Sufficiently worked or processed products 1 . For the purposes of Article 2 of this Protocol, products which are not wholly obtained shall be considered to be sufficiently worked or processed when the conditions set out in the list in Annex II to this Protocol are fulfilled . 2 . For the purposes of Article 2 of this Protocol, and notwithstanding paragraph 1 of this Article, the products listed in Annex II-A to this Protocol may be considered to be sufficiently worked or processed when the conditions set out in that Annex are fulfilled . Without prejudice to the provisions of Article 43(2) of this Protocol, Annex II-A to this Protocol shall apply only to exports from Côte d’Ivoire, for a period of five (5) years from the date of entry into force of this Protocol . 3 . The conditions referred to in paragraphs 1 and 2 of this Article indicate, for all products covered by the Agreement, the working or processing which must be carried out on non-originating materials used in the manufacturing of these products and apply only to such materials . Accordingly, if a product which has acquired originating status by fulfilling the conditions set out in one of the lists for that product is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated shall not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture . 4 . By way of derogation from paragraphs 1 and 2 of this Article, non-originating materials which, in accordance with the conditions set out in Annex II and Annex II-A to this Protocol for a given product, should not be used in the manufacture of that product, may nevertheless be used, provided that: (a) their total value does not exceed 10 % of the ex-works price of the product for products of the European Union, and 15 % of the ex-works price of the product for products of Côte d’Ivoire; (b) none of the percentages given in the list for the maximum value of non-originating materials are exceeded by virtue of the application of this paragraph . 5 . Paragraph 4 of this Article shall not apply to products of Chapters 50 to 63 of the Harmonised System . 6 . Paragraphs 1 to 5 of this Article shall apply subject to Article 5 of this Protocol . Article 5 Insufficient working or processing operations 1 . The following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 4 of this Protocol are satisfied: (a) preserving operations to ensure that the products remain in good condition during transport and storage; (b) simple operations consisting of the removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, cleaning, painting, polishing, cutting up; (c) removal of oxide, oil, paint or other coverings; (d) (i) changes of packaging and breaking up and assembly of packages;21 .2 .2020 EN Official Journal of the European Union L 49/9 (ii) simple placing in bottles, flasks, cans, bags, cases, boxes, fixing on cards or boards, etc ., and all other simple packaging operations; (e) affixing marks, labels, logos and other like distinguishing signs on products or their packaging; (f) simple mixing of products, whether or not of different kinds; mixing of sugar with any material; (g) simple assembly of parts to constitute a complete product; (h) simple disassembly of products into parts; (i) ironing or pressing of textiles; (j) husking, partial or total bleaching, polishing and glazing of cereals and rice; (k) operations to colour or flavour sugar or form sugar lumps; partial or total milling of granulated sugar; (l) peeling, stoning and shelling of fruits, nuts and vegetables; (m) sharpening, simple grinding or simple cutting; (n) a combination of two or more operations specified in points (a) to (m); (o) slaughter of animals . 2 . All operations carried out either in the European Union or in Côte d’Ivoire on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1 of this Article . Article 6 Working or processing of materials imported into the European Union free of duty 1 . Without prejudice to Article 2 of this Protocol, non-originating materials which can be imported into the European Union free of customs duties in application of the conventional tariffs of the most-favoured nation (MFN) system, in accordance with its Common Customs Tariff as defined in Annex I of Council Regulation (EEC) No 2658/87 (1), shall be considered as materials originating in Côte d’Ivoire when incorporated into a product obtained there, provided that they have undergone working or processing there which goes beyond the operations referred to in Article 5(1) of this Protocol . 2 . Movement certificates EUR .1 (box 7) or origin declarations issued pursuant to paragraph 1 of this Article shall bear the following entry: — ‘Application de l’art . 6, para . 1, du protocole n° 1 à l’APE Côte d’Ivoire-UE’ . 3 . The European Union shall, every year, notify the Committee of the list of materials to which the provisions of this Article apply . Once notification has been given, the list shall be published by the European Commission in the Official Journal of the European Union (C series), and by Côte d’Ivoire in accordance with its own procedures . 4 . The cumulation provided for in this Article shall not apply to materials which, on importation into the European Union, are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties . (1) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7 .9 .1987, p . 1), including all subsequent amendments .L 49/10 EN Official Journal of the European Union 21 .2 .2020 Article 7 Cumulation of origin 1 . Without prejudice to Article 2 of this Protocol, materials originating in one of the parties, in other West African countries (2) that benef from duty-free and quota-free access to the market of the European Union, in other ACP States which have applied an EPA at least on a provisional basis, or in OCTs shall be considered as materials originating in the other party when incorporated into a product obtained there, provided that working or processing they have undergone in that party goes beyond the operations referred to in Article 5(1) of this Protocol . Where the working or processing carried out in the party concerned does not go beyond the operations referred to in Article 5(1) of this Protocol, the product obtained shall be considered as originating in that party only if the value added there is greater than the value of the materials used originating in any one of the other countries or territories . If that is not the case, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture of the final product . The origin of the materials originating in other ACP States which have applied an EPA at least on a provisional basis and in OCTs shall be determined in accordance with the rules of origin applicable under the preferential agreements between the European Union and those countries and in accordance with Article 28 of this Protocol . 2 . Without prejudice to Article 2 of this Protocol, working and processing carried out in one of the parties, in other ACP States which have applied an EPA at least on a provisional basis or in OCTs shall be considered as having been carried out in the other party provided that the materials undergo subsequent working or processing going beyond the operations referred to in Article 5(1) of this Protocol . Where the working or processing carried out in one of the parties does not go beyond the operations referred to in Article 5(1) of this Protocol, the product obtained shall be considered as originating in that party only if the value added there is greater than the value of the materials used in any one of the said countries or territories . If that is not the case, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture of the final product . The origin of the finished product shall be determined in accordance with the rules of origin of this Protocol and the provisions of Article 28 of this Protocol . 3 . The cumulation provided for in paragraphs 1 and 2 of this Article may be applied in respect of the other countries of West Africa which have duty-free and quota-free access to the European Union market, of the other ACP States which have applied a EPA at least on a provisional basis and of the OCTs only if: (a) the receiving party and all the countries or territories involved in the acquisition of the originating status have entered into an arrangement or agreement on administrative cooperation with each other which ensures the correct implementation of this Article and includes a reference to the use of appropriate proof of origin; (b) Côte d’Ivoire and the European Union provide each other, through the European Commission and the National EPA Commission, with the details of agreements on administrative cooperation with the other countries or territories referred to in this Article . The European Commission shall publish in the Official Journal of the European Union (C series), and Côte d’Ivoire shall publish in accordance with its own procedures, the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements . (2) The other West African countries are: Benin, Burkina Faso, Cape Verde, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Mauritania, Niger, Nigeria, Senegal, Sierra Leone and Togo .21 .2 .2020 EN Official Journal of the European Union L 49/11 4 . The cumulation provided for in this Article may only be applied after 1 October 2015 to the products listed in Annex IX of this Protocol, where the materials used in the manufacture of those products are originating or the working or processing takes place in another ACP State which has applied an EPA at least provisionally . 5 . The cumulation provided for in this Article shall not apply to: (a) materials of Harmonised System headings 1604 and 1605 originating in the EPA Pacific States pursuant to Article 6(6) of Protocol II to the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part (3); (b) materials of Harmonised System headings 1604 and 1605 originating in the EPA Pacific States pursuant to any future provision of an EPA between the European Union and Pacific ACP States; (c) materials originating in the Republic of South Africa which cannot be directly imported into the European Union duty free and quota free . 6 . The European Union shall, every year, notify the Committee of the list of materials to which paragraph 5(c) of this Article applies . Once notification has been given, the list shall be published by the European Commission in the Official Journal of the European Union (C series), and by Côte d’Ivoire in accordance with its own procedures . Article 8 Cumulation with other countries benefiting from duty-free quota-free access to the market of the European Union 1 . Without prejudice to Article 2 of this Protocol, materials originating in countries and territories: (a) benefiting from the ‘special arrangements for least developed countries’ under the EU scheme of generalised tariff preferences (‘the GSP’); or (b) benefiting from duty-free quota-free access to the market of the European Union under the general provisions of the GSP, shall be considered as materials originating in Côte d’Ivoire when incorporated into a product obtained there . It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing beyond that referred to in Article 5(1) of this Protocol . If it also contains non-originating materials, any product to which these materials are incorporated must undergo sufficient working or processing in accordance with Article 4 of this Protocol in order to be considered as originating in Côte d’Ivoire . 1 .2 . The origin of the materials from the other countries or territories concerned shall be determined in accordance with the rules of origin applicable under the GSP of the European Union and in accordance with Article 27 of this Protocol . 1 .3 . The cumulation provided for in this paragraph shall not apply to: (a) materials which, on importation into the European Union, are subject to antidumping or countervailing duties when originating in a country which is subject to these antidumping or countervailing duties; (b) materials of tariff subheadings 3302 10 and 3501 10 of the Harmonised System; (c) materials of tuna products classified in Chapter 3 of the Harmonised System and covered by the GSP of the European Union; (3) See Council Decision 2009/729/EC of 13 July 2009 on the signature and provisional application of the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part (OJ L 272, 16 .10 .2009, p . 1) .L 49/12 EN Official Journal of the European Union 21 .2 .2020 (d) materials in respect of which tariff preferences are removed (graduation) or suspended (safeguard clause) under the GSP of the European Union . 2 . Upon notification by Côte d’Ivoire, without prejudice to Article 2 of this Protocol and in accordance with paragraphs 2 .1, 2 .2 and 5 of this Article, materials originating in countries or territories benefiting from agreements or arrangements providing for duty-free quota-free access to the market of the European Union shall be considered as materials originating in Côte d’Ivoire . The notification shall be transmitted by Côte d’Ivoire to the European Union via the European Commission . Cumulation shall remain applicable until the conditions for granting it are fulfilled . It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing beyond that referred to in Article 5(1) of this Protocol . 2 .1 . The origin of the materials of the other countries or territories concerned shall be determined in accordance with the rules of origin applicable under the EU’s preferential agreements or arrangements with those countries and territories and in accordance with Article 28 of this Protocol . 2 .2 . The cumulation provided for in this paragraph shall not apply to: (a) materials of Chapters 1 to 24 of the Harmonised System or listed in paragraph 1(ii) of Annex 1 to the WTO Agreement on Agriculture included in the GATT 1994; (b) materials which, on importation into the European Union, are subject to antidumping or countervailing duties when originating in a country which is subject to these antidumping or countervailing duties; (c) materials which, pursuant to a free trade agreement between the European Union and a third country, are subject to trade measures and safeguard measures or any other measure denying such products duty-free quota-free access to the EU market . 3 . The European Union shall notify the Committee each year of the list of materials and countries to which paragraph 1 of this Article applies . Once notification has been given, the list shall be published by the European Commission in the Official Journal of the European Union (C series), and by Côte d’Ivoire in accordance with its own procedures . Côte d’Ivoire shall notify the Committee each year of the materials to which the cumulation provided for in paragraphs 1 and 2 of this Article has been applied . 4 . Movement certificates EUR .1 (box 7) or origin declarations issued pursuant to paragraphs 1 and 2 of this Article shall bear the following entry: — ‘Application de l’art . 8, para . 1 ou 2, du protocole n°1 à l’APE Côte d’Ivoire-UE’ . 5 . The cumulation provided for in paragraphs 1 and 2 of this Article may only be applied provided that: (a) all the countries involved in the acquisition of the originating status have entered into an arrangement or agreement on administrative cooperation with each other which ensures the correct implementation of this Article and includes a reference to the use of appropriate proof of origin; (b) Côte d’Ivoire provides the European Union, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article . The European Commission shall publish in the Official Journal of the European Union (C series) the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements .21 .2 .2020 EN Official Journal of the European Union L 49/13 Article 9 Unit of qualification 1 . The unit of qualification for the application of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System . This means that: (a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole shall constitute the unit of qualification; (b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product shall be taken individually when applying this Protocol . 2 . Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it must be included for the purposes of determining origin . Article 10 Accessories, spare parts and tools Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as forming a whole with the piece of equipment, machine, apparatus or vehicle in question . Article 11 Sets Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating . Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set . Article 12 Neutral elements In order to determine whether a product is originating, it shall not be necessary to determine the origin of the following which might be used in its manufacture: (a) energy and fuel; (b) plant and equipment; (c) machines and tools; (d) goods which do not enter and which are not intended to enter into the final composition of the product . Article 13 Accounting segregation 1 . Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating fungible materials, the customs authorities may, on a written request from the interested parties, authorise the ‘accounting segregation’ method (the ‘method’) to be used for managing such stocks .L 49/14 EN Official Journal of the European Union 21 .2 .2020 2 . The method shall also apply to raw sugar not containing added flavouring or colouring matter and intended for refining, originating and non-originating, of subheadings 1701 12, 1701 13 and 1701 14 of the Harmonised System, which is physically combined or mixed in Côte d’Ivoire or in the European Union prior to export to the European Union or to Côte d’Ivoire, respectively . 3 . The method shall ensure that, at any time, the number of products obtained which could be considered as originating in Côte d’Ivoire or in the EU is the same as that which would have been obtained had there been physical segregation of the stocks . 4 . The customs authorities may make the granting of the authorisation referred to in paragraphs 1 and 2 of this Article subject to any conditions deemed appropriate . 5 . The method shall be applied and its use shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured . 6 . The beneficiary of the method may make out or apply for proof of origin, as the case may be, for the quantity of products which may be considered as originating . At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed . 7 . The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol . 8 . For the purposes of paragraphs 1 and 2 of this Article, ‘fungible materials’ or ‘fungible products’ mean materials or products that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another for origin purposes . TITLE III TERRITORIAL REQUIREMENTS Article 14 Principle of territoriality 1 . The conditions for acquiring originating status set out in Title II of this Protocol shall be fulfilled without interruption in Côte d’Ivoire or in the European Union, subject to Articles 6, 7 and 8 of this Protocol . 2 . Except as provided for in Articles 6, 7, and 8, where originating goods exported from Côte d’Ivoire or from the European Union to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that: (a) the returning goods are the same goods as those exported; and (b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported . 3 . The acquisition of originating status in accordance with the conditions set out in Title II of this Protocol shall not be affected by working or processing done outside the European Union or Côte d’Ivoire on products exported from the European Union or from Côte d’Ivoire and subsequently re-imported there, provided that: (a) those products are wholly obtained in the European Union or in Côte d’Ivoire or have undergone working or processing which goes beyond the operations referred to in Article 5 of this Protocol prior to being exported; and21 .2 .2020 EN Official Journal of the European Union L 49/15 (b) it can be demonstrated to the satisfaction of the customs authorities that: (i) any working or processing done outside the European Union or outside Côte d’Ivoire has been done under the outward processing arrangements, or similar arrangements; (ii) the re-imported goods have been obtained by working or processing the exported materials; and (iii) all costs arising outside Côte d’Ivoire or the European Union, including the value of the materials incorporated there, do not exceed 10 % of the ex-works price of the end product for which originating status is claimed . 4 . For goods meeting the conditions of paragraph 3 of this Article, all costs arising outside Côte d’Ivoire or the European Union, including the value of the materials incorporated there, shall be treated as non-originating materials . The originating status of the goods shall then be determined by applying the rules laid down in Annex II to this Protocol by combining the total value of the non-originating materials used both inside and outside the European Union or Côte d’Ivoire . 5 . Paragraphs 3 and 4 of this Article shall not apply to products which can be considered sufficiently worked or processed only if the general tolerance referred to in Article 4(4) of this Protocol is applied . 6 . Paragraphs 3 and 4 of this Article shall not apply to products of Chapters 50 to 63 of the Harmonised System . Article 15 Non-alteration 1 . Products declared for release for free circulation in one party shall be the same products as exported from the other party in which they are considered to originate . They shall not have been altered or transformed in any way or subjected to operations other than operations to preserve them in good condition or to add or affix marks, labels, seals or any other documentation to ensure compliance with the national requirements of the importing party, prior to being declared for release for free circulation . 2 . Storage of products or consignments may take place when they remain under customs supervision in the country or countries of transit . 3 . Without prejudice to Title V, consignments may be split when this is done by the exporter or under the exporter’s responsibility, and the products remain under customs supervision in the country or countries of transit . 4 . Compliance with paragraphs 1 to 3 shall be assumed unless the customs authorities have reason to believe otherwise; in such cases, the customs authorities may ask the declarant to provide evidence of compliance with those paragraphs, which may be given by any means, including contractual transport documents such as bills of lading or factual evidence based on the marking or numbering of packages or any evidence related to the goods themselves . Article 16 Exhibitions 1 . Originating products sent for exhibition in a country or territory other than those referred to in Articles 6, 7 and 8 of this Protocol with which cumulation is applicable and sold after the exhibition for importation into the European Union or Côte d’Ivoire shall benefit on importation from the provisions of the Agreement, provided that it is shown to the satisfaction of the customs authorities that: (a) an exporter has consigned these products from Côte d’Ivoire or from the European Union to the country in which the exhibition is held and has exhibited them there;L 49/16 EN Official Journal of the European Union 21 .2 .2020 (b) the products have been sold or otherwise disposed of by that exporter to a person in Côte d’Ivoire or in the European Union; (c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and (d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition . 2 . A proof of origin shall be issued or made out in accordance with the provisions of Title IV of this Protocol and submitted to the customs authorities of the importing country in the normal manner . The name and address of the exhibition shall be indicated thereon . Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required . 3 . Paragraph 1 of this Article shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products and during which the products remain under customs control . TITLE IV PROOF OF ORIGIN Article 17 General requirements 1 . Products originating in the European Union shall, on importation into Côte d’Ivoire, benefit from the Agreement upon the submission of an origin declaration, in the cases specified in Article 22(1) of this Protocol, given by the exporter on an invoice, delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (an ‘origin declaration’) . The text of the origin declaration appears in Annex IV . 2 . Products originating in Côte d’Ivoire shall, on importation into the European Union, benefit from the provisions of this Agreement upon submission of either: (a) a movement certificate EUR .1, a specimen of which appears in Annex III to this Protocol; (b) in the cases specified in Article 22(1) of this Protocol, an origin declaration, the text of which appears in Annex IV to this Protocol . 3 . Point (a) of paragraph 2 shall apply for a period of three years from the entry into force of this Protocol . At the expiry of that period, only point (b) of paragraph 2 shall apply . 4 . By way of derogation from paragraphs 1 and 2 of this Article, originating products within the meaning of this Protocol shall, in the cases specified in Article 26, benefit from the Agreement without it being necessary to submit any of the documents referred to in paragraphs 1 or 2 . 5 . For the purposes of applying the provisions of this Title, exporters shall endeavour to use a language shared by Côte d’Ivoire and the European Union . Article 18 Procedure for the issue of a movement certificate EUR.1 1 . A movement certificate EUR .1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter’s responsibility, by the authorised representative of the exporter .21 .2 .2020 EN Official Journal of the European Union L 49/17 2 . For this purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR .1 and the application form, specimens of which appear in Annex III to this Protocol . These forms shall be completed in accordance with the provisions of this Protocol . If they are handwritten, they shall be completed in ink in printed characters . The description of the products must be given in the box reserved for this purpose without leaving any blank lines . Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through . 3 . The exporter applying for the issue of a movement certificate EUR .1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR .1 is issued, all appropriate documents proving the originating status of the products concerned as well as compliance with the other requirements of this Protocol . 4 . A movement certificate EUR .1 shall be issued by the customs authorities of a Member State of the European Union or of Côte d’Ivoire if the products concerned can be considered as products originating in the European Union, in Côte d’Ivoire or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol . 5 . The issuing customs authorities shall take any steps necessary to verify the originating status of the products and compliance with the other requirements of this Protocol . For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate . The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 of this Article are duly completed . In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions . 6 . The date of issue of the movement certificate EUR .1 shall be indicated in box 11 of the certificate . 7 . A movement certificate EUR .1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured . Article 19 Movement certificates EUR.1 issued retrospectively 1 . Notwithstanding Article 18(7) of this Protocol, a movement certificate EUR .1 may exceptionally be issued after exportation of the products to which it relates if: (a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or (b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR .1 was issued but was not accepted at importation for technical reasons . 2 . For the implementation of paragraph 1 of this Article, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR .1 relates, and state the reasons for his request . 3 . The customs authorities may issue a movement certificate EUR .1 retrospectively only after verifying that the information supplied in the exporter’s application complies with that in the corresponding file . 4 . Movement certificates EUR .1 issued retrospectively shall be endorsed with the following entry: ‘DÉLIVRÉ A POSTERIORI’ . 5 . The endorsement referred to in paragraph 4 of this Article shall be inserted in the ‘Remarks’ box of the movement certificate EUR .1 .L 49/18 EN Official Journal of the European Union 21 .2 .2020 Article 20 Issue of a duplicate movement certificate EUR.1 1 . In the event of theft, loss or destruction of a movement certificate EUR .1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession . 2 . The duplicate issued in this way shall be endorsed with the following entry: ‘DUPLICATA’ 3 . The entry referred to in paragraph 2 of this Article shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR .1 . 4 . The duplicate, which must bear the date of issue of the original movement certificate EUR .1, shall take effect as from that date . Article 21 Conditions for making out an origin declaration 1 . An origin declaration may be made out: (a) in the cases referred to in Article 17(1), by an exporter registered in accordance with the relevant provisions of EU law; (b) in the cases referred to in point (b) of Article 17(2): — within a period of three years from the entry into force of this Protocol, by an exporter within the meaning of Article 22, — after the expiry of that period, by an exporter registered in accordance with the relevant provisions of Ivorian law; (c) by any exporter, for any consignment consisting of one or more packages containing originating products, the total value of which does not exceed EUR 6 000 . 2 . An origin declaration may be made out if the products concerned can be considered as products originating in Côte d’Ivoire, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol . 3 . The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as compliance with the other requirements of this Protocol . 4 . An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV to this Protocol, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country . If the declaration is handwritten, it shall be written in ink in printed characters .21 .2 .2020 EN Official Journal of the European Union L 49/19 5 . Origin declarations shall bear the original signature of the exporter in manuscript . However, a registered exporter as defined in paragraph 1 of this Article, or an approved exporter within the meaning of Article 22 of this Protocol shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him . 6 . An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two (2) years after the importation of the products to which it relates . Article 22 Approved exporter 1 . The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the trade cooperation provisions of the Agreement to make out origin declarations irrespective of the value of the products concerned . An exporter seeking such authorisation shall offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as compliance with the other requirements of this Protocol . 2 . The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate . 3 . The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration . 4 . The customs authorities shall monitor the use of the authorisation by the approved exporter . 5 . The customs authorities may withdraw the authorisation at any time . They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 of this Article or otherwise makes incorrect use of the authorisation . Article 23 Validity of proof of origin 1 . Proof of origin shall be valid for ten (10) months from the date of issue in the exporting country and shall be submitted within that period to the customs authorities of the importing country . 2 . Proof of origin submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 of this Article may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances . 3 . In other cases of belated presentation, the customs authorities of the importing country may accept the proof of origin where the products have been submitted before the final date . Article 24 Submission of proof of origin Proof of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country . Those authorities may require proof of origin to be translated . They may also require that the import declaration be accompanied by a statement from the importer to the effect that the products meet the requisite conditions for implementation of the Agreement .L 49/20 EN Official Journal of the European Union 21 .2 .2020 Article 25 Importation by instalments Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment . Article 26 Exemptions from proof of origin 1 . Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the submission of proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration . In the case of products sent by post, that declaration can be made on customs declaration CN22/CN23 or on a sheet of paper annexed to that document . 2 . Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view . 3 . Furthermore, the total value of those products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers’ personal luggage . Article 27 Information procedure for cumulation purposes 1 . When Article 7(1) of this Protocol is applied, the evidence of originating status within the meaning of this Protocol of the materials from Côte d’Ivoire, from the European Union, from another ACP State having applied an EPA at least on a provisional basis or from an OCTs shall be provided by a movement certificate EUR .1, an origin declaration or the supplier’s declaration, a specimen of which appears in Annex V-A, given by the exporter in Côte d’Ivoire or in the European Union from which the materials came . 2 . When Article 7(1) of this Protocol is applied, the evidence of the working or processing carried out in Côte d’Ivoire, in the European Union, in another ACP State having applied an EPA at least on a provisional basis or in an OCTs shall be given by the supplier’s declaration, a specimen of which appears in Annex V-B to this Protocol, given by the exporter in Côte d’Ivoire or in the European Union from which the materials came . 3 . When Article 8(1) of this Protocol is applied, the supporting documents required to prove origin shall be determined in accordance with the rules applicable to GSP beneficiary countries (4) . 4 . When Article 8(2) of this Protocol is applied, the supporting documents required to prove origin shall be determined in accordance with the rules laid down in the arrangements or agreements concerned . 5 . A separate supplier’s declaration shall be made out by the supplier for each consignment of goods on the commercial invoice related to that consignment or in an annex to that invoice, or on a delivery note or any other commercial document related to that consignment which describes the materials concerned in sufficient detail to enable them to be identified . 6 . The supplier’s declaration may be made out on a pre-printed form . (4) See Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code (OJ L 253, 11 .10 .1993, p . 1) .21 .2 .2020 EN Official Journal of the European Union L 49/21 7 . The suppliers’ declarations shall bear the original signature of the supplier in manuscript . However, where the invoice and the supplier’s declaration are established using electronic data processing methods, the supplier’s declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State in which the supplier’s declaration is drawn up . Those customs authorities may lay down conditions for the implementation of this paragraph . 8 . The supplier’s declarations shall be submitted to the customs authorities in the exporting country that has been requested to issue the movement certificate EUR .1 . 9 . The supplier making out a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on this declaration is correct . 10 . Suppliers’ declarations made and information certificates issued before the date of entry into force of this Protocol in accordance with Article 26 of Protocol 1 to the Cotonou Agreement shall remain valid . Article 28 Supporting documents The documents referred to in Articles 18(3) and 21(3) of this Protocol used for the purpose of proving that products covered by a movement certificate EUR .1 or an origin declaration can be considered as products originating in Côte d’Ivoire, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol may consist, inter alia, of the following: (a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping; (b) documents proving the originating status of materials used, issued or made out in Côte d’Ivoire, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol where these documents are used in accordance with domestic law; (c) documents proving the working or processing of materials in Côte d’Ivoire, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol, issued or made out in Côte d’Ivoire, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 where these documents are used in accordance with domestic law; (d) movement certificates EUR .1 or origin declarations proving the originating status of materials used, issued or made out in Côte d’Ivoire, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol, and in accordance with this Protocol . Article 29 Preservation of proof of origin and supporting documents 1 . The exporter applying for the issue of a movement certificate EUR .1 shall keep the documents referred to in Article 18(3) of this Protocol for at least three (3) years . 2 . Exporters making out an origin declaration shall keep a copy of that origin declaration as well as the documents referred to in Article 21(3) of this Protocol for at least three (3) years . 3 . Suppliers making out an origin declaration shall keep copies of the declaration and of the invoice, delivery notes or other commercial documents to which this declaration is annexed, as well as the documents referred to in Article 27(9) of this Protocol, for at least three (3) years .L 49/22 EN Official Journal of the European Union 21 .2 .2020 4 . The customs authorities of the exporting country issuing a movement certificate EUR .1 shall keep the application form referred to in Article 18(2) of this Protocol for at least three (3) years . 5 . The customs authorities of the importing country shall keep the movement certificates EUR .1 and the origin declarations submitted to them for at least three (3) years . Article 30 Discrepancies and clerical errors 1 . The discovery of slight discrepancies between the entries made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted . 2 . Obvious clerical errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the accuracy of the entries made in this document . Article 31 Amounts expressed in euro 1 . For the application of Article 21(1)(b) and Article 26(3) of this Protocol in cases where products are invoiced in a currency other than euro, amounts in the national currencies of Côte d’Ivoire, of the Member States of the European Union or of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned . 2 . A consignment shall benefit from the provisions of Article 22(1)(b) or Article 27(3) of this Protocol by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned . 3 . The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October . The amounts shall be communicated to the European Commission by 15 October at the latest and shall apply from 1 January the following year . The European Commission shall notify all countries concerned of the relevant amounts . 4 . A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro . The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 % . A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3 of this Article, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 % in the national currency equivalent . The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value . 5 . The amounts expressed in euro shall be reviewed by the Committee at the request of the European Union or of Côte d’Ivoire . When carrying out this review, the Committee shall consider the desirability of preserving the effects of the limits concerned in real terms . For this purpose, it may decide to modify the amounts expressed in euro . TITLE V ADMINISTRATIVE COOPERATION Article 32 Administrative conditions for products to benefit from the Agreement Products originating, within the meaning of this Protocol, in Côte d’Ivoire or in the European Union shall benefit, at the time of the customs import declaration, from the preferences resulting from the Agreement only on condition that they were exported on or after the date on which the exporting country complies with Articles 33, 34 and 45 of this Protocol . The Contracting Parties shall convey the information referred to in Article 33 of this Protocol .21 .2 .2020 EN Official Journal of the European Union L 49/23 Article 33 Notification of customs authorities 1 . Côte d’Ivoire and the Member States of the European shall provide each other, via the European Commission and the National EPA Commission, with the addresses of the customs authorities competent to issue and verify movement certificates EUR .1, origin declarations and supplier’s declarations, and with specimens of the stamps used in the customs offices for the issue of those certificates . Movement certificates EUR .1 and origin declarations or supplier’s declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the European Commission and the National EPA Commission . 2 . Côte d’Ivoire and the Member States of the European Union shall immediately inform each other of any change in the information referred to in paragraph 1 of this Article . 3 . The authorities referred to in paragraph 1 of this Article shall act under the authority of the government of the country concerned . The authorities in charge of control and verification shall be part of the governmental authorities of the country concerned . Article 34 Other methods of administrative cooperation 1 . In order to ensure the proper application of this Protocol, the European Union, Côte d’Ivoire and the other countries referred to in Articles 6, 7 and 8 of this Protocol shall ensure, through their competent customs authorities, that the authenticity of the movement certificates EUR .1, the origin declarations or the supplier’s declarations and the accuracy of the information given in these documents are checked . Côte d’Ivoire and the Member States of the European Union shall also: (a) provide each other with the necessary administrative cooperation in the event of a request for the monitoring of the proper management and control of this Protocol in the country concerned, including on-site visits; (b) check, in accordance with Article 35 of this Protocol, the originating status of the products and compliance with the other requirements of this Protocol . 2 . The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating in particular the conditions under which the rules of origin have been complied with in Côte d’Ivoire, in the European Union and in the other countries referred to in Articles 6, 7 and 8 of this Protocol . Article 35 Verification of proof of origin 1 . Subsequent verifications of proof of origin shall be carried out on the basis of a risk analysis, by random sampling or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or compliance with the other requirements of this Protocol . 2 . For the purposes of implementing paragraph 1 of this Article, the customs authorities of the importing country shall return the movement certificate EUR .1 and the invoice, if it has been submitted, the origin declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request for verification . Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification .L 49/24 EN Official Journal of the European Union 21 .2 .2020 3 . The verification shall be carried out by the customs authorities of the exporting country . For that purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate . 4 . If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures deemed necessary . 5 . The customs authorities requesting the verification shall be informed of the results thereof as soon as possible . Those results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in Côte d’Ivoire, in the European Union or in one of the other countries referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol . 6 . If in cases of reasonable doubt there is no reply within ten (10) months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences . 7 . The parties shall refer to Article 7 of Protocol 2 to the Agreement on mutual administrative assistance in customs matters for joint investigations concerning proof of origin . Article 36 Verification of suppliers’ declarations 1 . Verification of suppliers’ declarations shall be carried out on the basis of risk analysis, by random sampling or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR .1 or to make out an origin declaration have reasonable doubts as to the authenticity of the document or the accuracy of the information given in this document . 2 . The customs authorities to which a supplier’s declaration is submitted may request the customs authorities of the State where the declaration was made out to issue an information certificate, a specimen of which appears in Annex VI to this Protocol . Alternatively, the certifying authorities to which a supplier’s declaration is submitted may request that the exporter produce an information certificate issued by the customs authorities of the State where the declaration was made out . A copy of the information certificate shall be preserved by the office which has issued it for at least three (3) years . 3 . The customs authorities requesting the verification shall be informed of the results thereof as soon as possible . The results must indicate clearly whether the information given in the supplier’s declaration is correct and make it possible for them to determine whether and to what extent this supplier’s declaration could be taken into account for issuing a movement certificate EUR .1 or for making out an origin declaration . 4 . The verification shall be carried out by the customs authorities of the country where the supplier’s declaration was made out . For this purpose, they shall have the right to call for any evidence or to carry out any inspection of the supplier’s account or any other check which they consider appropriate in order to verify the accuracy of the supplier’s declaration . 5 . Any movement certificate EUR .1 or origin declaration issued or made out on the basis of an inaccurate supplier’s declaration shall be considered null and void .21 .2 .2020 EN Official Journal of the European Union L 49/25 Article 37 Dispute settlement 1 . Where disputes arise in relation to the verification procedures of Articles 35 and 36 of this Protocol which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question of interpretation of this Protocol, they shall be submitted to the Committee . 2 . In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country . Article 38 Penalties Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains inaccurate information for the purpose of obtaining preferential treatment for products . Article 39 Free zones 1 . Côte d’Ivoire and the European Union shall take all necessary steps to ensure that products traded under cover of a proof of origin or a supplier’s declaration and which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration . 2 . By way of derogation from paragraph 1 of this Article, when products originating in Côte d’Ivoire or in the European Union are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR .1 at the exporter’s request if the treatment or processing undergone complies with the provisions of this Protocol . Article 40 Derogations 1 . Derogations from this Protocol may be adopted by the Committee where the development of existing industries or the creation of new industries in Côte d’Ivoire justifies them . To that end, Côte d’Ivoire shall, before or when it submits the matter to the Committee, notify the European Union of its request together with the reasons for the request in accordance with paragraph 2 of this Article . The European Union shall respond positively to all requests by Côte d’Ivoire which are duly justified in accordance with this Article and which cannot cause serious injury to an established EU industry . 2 . In order to facilitate the examination by the Committee of requests for derogation, Côte d’Ivoire shall, by means of the form set out in Annex VII to this Protocol, furnish in support of its request the fullest possible information covering in particular the points listed below: (a) description of the finished product; (b) nature and quantity of materials originating in a third country; (c) nature and quantity of materials originating in Côte d’Ivoire or in the States or territories referred to in Article 7 of this Protocol or the materials which have been processed there; (d) manufacturing processes; (e) value added;L 49/26 EN Official Journal of the European Union 21 .2 .2020 (f) number of employees in the undertaking concerned; (g) anticipated volume of exports to the European Union; (h) other possible sources of supply for raw materials; (i) reasons for the duration requested in the light of efforts made to find new sources of supply; (j) other observations . The same rules shall apply to any requests for extension . The Committee may modify the form . 3 . The examination of requests shall in particular take into account: (a) the level of development or the geographical situation of Côte d’Ivoire; (b) cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in Côte d’Ivoire to continue exporting to the European Union, with particular reference to cases where this could lead to cessation of its activities; (c) specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the implementation of an investment programme would enable these rules to be complied with in stages . 4 . In all cases, an examination shall be carried out to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem . 5 . In the examination of requests, special account shall be taken, on a case-by-case basis, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, least-developed countries or developing countries with which Côte d’Ivoire has special relations, provided that administrative cooperation can be established . 6 . The Committee shall take all the necessary steps to ensure that a decision is reached as soon as possible and in any case not later than seventy five (75) working days after the request is received by the EU Co-Chair of the Committee . If the European Union does not inform Côte d’Ivoire of its position on the request within this period, the request shall be deemed to have been accepted . 7 . (a) Derogations shall be valid for a period, generally of five (5) years, to be determined by the Committee . (b) The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that Côte d’Ivoire submits, three (3) months before the end of each period, proof that it is still unable to meet the conditions of this Protocol which have been derogated from . If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to extend the derogation . The Committee shall proceed as provided for in paragraph 7 of this Article . All necessary measures shall be taken to avoid interruptions in the application of the derogation .21 .2 .2020 EN Official Journal of the European Union L 49/27 (c) In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation . On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of the derogation or any other condition previously laid down . 8 . Notwithstanding paragraphs 1 to 7 of this Article, the automatic derogations for canned tuna and tuna loins of HS heading 1604 shall be granted only for a period of two (2) years from the date of entry into force of this Protocol, within the limits of an annual degressive quota of 2 000 tonnes in the first year and 1 000 in the second year for canned products and an annual quota of 200 tonnes for tuna loins . TITLE VI CEUTA AND MELILLA Article 41 Special conditions 1 . The term ‘European Union’ used in this Protocol shall not cover Ceuta and Melilla . 2 . Products originating in Côte d’Ivoire, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the European Union under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities . Côte d’Ivoire shall grant to imports of products covered by this Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the European Union . 3 . For the purpose of applying paragraph 2 of this Article concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the specific conditions set out in Article 42 of this Protocol . Article 42 Specific conditions 1 . Provided that they have been transported in accordance with Article 15 of this Protocol, the following shall be considered as: (1) products originating in Ceuta and Melilla: (a) products wholly obtained in Ceuta and Melilla; (b) products obtained in Ceuta and Melilla, in the manufacture of which products other than those referred to in (a) are used, provided that: (i) such products have undergone sufficient working or processing within the meaning of Article 4 of this Protocol; or that (ii) those products originate in Côte d’Ivoire or in the European Union, provided that they have been subject to working or processing which goes beyond the operations referred to in Article 5 of this Protocol; (2) products originating in Côte d’Ivoire: (a) products wholly obtained in Côte d’Ivoire; (b) products obtained in Côte d’Ivoire, in the manufacture of which products other than those referred to in (a) are used, provided that: (i) such products have undergone sufficient working or processing within the meaning of Article 4 of this Protocol; or thatL 49/28 EN Official Journal of the European Union 21 .2 .2020 (ii) those products originate in Ceuta and Melilla or in the European Union within the meaning of this Protocol, provided that they have been subject to working or processing which goes beyond the operations referred to in Article 5 of this Protocol . 2 . Ceuta and Melilla shall be considered as a single territory . 3 . The exporter or its authorised representative shall enter ‘ . . . .’ and ‘Ceuta and Melilla’ in box 2 of movement certificates EUR .1 or on origin declarations . In addition, in the case of products originating in Ceuta and Melilla, originating status shall be indicated in box 4 of movement certificates EUR .1 or on origin declarations . 4 . The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla . TITLE VII FINAL PROVISIONS Article 43 Revision and application of rules of origin 1 . In accordance with Article 73 of the Agreement, the EPA Committee may, each time Côte d’Ivoire or the European Union so requests, examine the application of the provisions of this Protocol and their economic effects with a view to making any necessary adjustments or amendments . The EPA Committee shall take into account, among other elements, the impact of technological developments on the rules of origin . 2 . Notwithstanding paragraph 1 of this Article, this Protocol and the Annexes thereto shall be reviewed and, if necessary, revised before the end of a period of five (5) years from the date of entry into force of this Protocol, in accordance with the obligations of Article 14 of the Agreement . This review shall also cover Annex II-A to this Protocol in order to establish whether or not to renew it . 3 . In accordance with Article 34 of the Agreement, the Committee shall monitor the implementation and management of this Protocol and take decisions concerning, inter alia: (a) cumulation, under the conditions laid down in Article 8 of this Protocol; (b) the derogations to the provisions of this Protocol, under the conditions laid down in Article 40 thereof; (c) the automatic derogation for canned tuna and tuna loins provided for in Article 40(8) of this Protocol, under the conditions laid down in Article 40 of this Protocol; (d) an extension of the three-year period referred to in point (b) Article 21(1) of this Protocol based on evidence that Côte d’Ivoire is not ready to implement the legislation on registered exporters; (e) the threshold of EUR 6 000 referred to in Article 21(1)(c) of this Protocol . Article 44 Annexes The Annexes to this Protocol shall form an integral part of this Protocol .21 .2 .2020 EN Official Journal of the European Union L 49/29 Article 45 Implementation of the Protocol The European Union and Côte d’Ivoire shall, each on its own behalf, take the measures necessary for the implementation of this Protocol, including: (a) the national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, in particular the arrangements necessary for the application of the articles on cumulation; (b) the establishment of the administrative structures and systems necessary for the appropriate management and verification of the origin of products . Article 46 Transitional provisions for goods in transit or storage The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of this Protocol are either in transit or are in the European Union or in Côte d’Ivoire in temporary storage, in customs warehouses or in free zones, subject to the submission to the customs authorities of the importing country, within ten (10) months of that date, of a movement certificate EUR .1 made out retrospectively by the customs authorities of the exporting country together with the evidence of compliance with Article 15 of this Protocol .L 49/30 EN Official Journal of the European Union 21 .2 .2020 ANNEX I INTRODUCTORY NOTES TO THE LIST IN ANNEX II TO THE PROTOCOL Note 1: The list in Annex II to this Protocol sets out, for all products, the requisite conditions for the products to be considered as sufficiently worked or processed within the meaning of Article 4 of the Protocol . Note 2: 1 . The first two columns in the list describe the product obtained . The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter . For each entry in the first two columns, a rule is specified in columns 3 or 4 . Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in columns 3 or 4 apply only to the part of that heading as described in column 2 . 2 . Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1 . 3 . Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in columns 3 or 4 . 4 . Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt to apply either the rule set out in column 3 or that set out in column 4 . If no origin rule is given in column 4, the rule set out in column 3 has to be applied . Note 3: 1 . The provisions of Article 4 of this Protocol, concerning products having acquired originating status which are used in the manufacture of other products, apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the European Union or in Côte d’Ivoire . For example: An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading ex 7224 . If that forging has been forged in the European Union from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list . The forging can then count as originating in the value calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the European Union . The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used . 2 . The rule in the list represents the minimum amount of working or processing required, and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status . In other words, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not .21 .2 .2020 EN Official Journal of the European Union L 49/31 3 . Without prejudice to Note 3 .2, where a rule states that ‘materials of any heading’ may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule . However, the expression ‘manufacture from materials of any heading, including other materials of heading …’ means that only materials classified in the same heading as the product of a description other than that of the product as given in column 2 of the list may be used . 4 . When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used . It does not require that all be used . For example: The rule for fabrics of headings 5208 to 5212 indicates that natural fibres may be used and that chemical materials, among other materials, may also be used . This does not mean that both have to be used; it is possible to use one or the other or both . 5 . Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule (see also Note 6 .3 below in relation to textiles) . For example: The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals . However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture . For example: In the case of an article of apparel of ex Chapter 62 of the Harmonised System made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn . In such cases, the starting material would normally be at the stage before yarn — that is the fibre stage . 6 . Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then those percentages may not be added together . In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given . Furthermore, the individual percentages must not be exceeded in relation to the particular materials to which they apply . Note 4: 1 . The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres . It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun . 2 . The term ‘natural fibres’ includes horsehair of heading 0511, silk of headings 5002 and 5003 as well as wool fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203 and other vegetable fibres of headings 5301 to 5305 .L 49/32 EN Official Journal of the European Union 21 .2 .2020 3 . The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials not classified in Chapters 50 to 63 of the Harmonised System which can be used to manufacture artificial, synthetic or paper fibres or yarns . 4 . The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507 . Note 5: 1 . Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product, which, taken together, represent 10 % or less of the total weight of all the basic textile materials used (see also Notes 5 .3 and 5 .4 below .) 2 . However, the tolerance mentioned in Note 5 .1 may only be applied to mixed products which have been made from two or more basic textile materials . The following are the basic textile materials: — silk, — wool, — coarse animal hair, — fine animal hair, — horsehair, — cotton, — paper-making materials and paper, — flax, — true hemp, — jute and other textile bast fibres, — sisal and other textile fibres of the genus Agave, — coconut, abaca, ramie and other vegetable textile fibres, — synthetic man-made filaments, — artificial man-made filaments, — current conducting filaments, — synthetic man-made staple fibres of polypropylene, — synthetic man-made staple fibres of polyester, — synthetic man-made staple fibres of polyamide, — synthetic man-made staple fibres of polyacrylonitrile,21 .2 .2020 EN Official Journal of the European Union L 49/33 — synthetic man-made staple fibres of polyimide, — synthetic man-made staple fibres of polytetrafluoroethylene, — synthetic man-made staple fibres of polyphenylene sulphide, — synthetic man-made staple fibres of polyvinyl chloride, — other synthetic man-made staple fibres, — artificial man-made staple fibres of viscose, — other artificial man-made staple fibres, — yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped, — yarn made of polyurethane segmented with flexible segments of polyester whether or not gimped, — products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film, — other products of heading 5605 . For example: A yarn of heading 5205 made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506 is a mixed yarn . Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 % of the yarn . For example: A woollen fabric of heading 5112 made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509 is a mixed fabric . Therefore, synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn which does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used, provided that their total weight does not exceed 10 % of the weight of the fabric . For example: Tufted textile fabric of heading 5802 made from cotton yarn of heading 5205 and cotton fabric of heading 5210 is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures . For example: If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product . 3 . In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’, the tolerance is 20 % in respect of this yarn .L 49/34 EN Official Journal of the European Union 21 .2 .2020 4 . In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic film’, the tolerance is 30 % in respect of the strip . Note 6: 1 . In the case of those textile products which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made up products concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials incorporated . The textile trimmings and accessories concerned are those classified in Chapters 50 to 63 of the Harmonised System . Linings and interlinings are not be regarded as trimmings or accessories . 2 . Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3 .5 . 3 . In accordance with Note 3 .5, any non-originating non-textile trimmings and accessories or other product which do not contain any textiles may, in all cases, be used freely where they cannot be made from the materials listed in column 3 . For example (1), if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials . 4 . Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated . Note 7: 1 . For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes’ are as follows: (a) vacuum distillation; (b) redistillation by a very thorough fractionation process (2); (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride, neutralisation with alkaline agents, decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite; (g) polymerisation; (h) alkylation; (i) isomerisation . (1) This example is given for explanatory purposes only . It is not legally binding . (2) See Additional Explanatory Note 5(b) to Chapter 27 of the Combined Nomenclature .21 .2 .2020 EN Official Journal of the European Union L 49/35 2 . For the purposes of headings 2710 to 2712, the ‘specific processes’ are as follows: (a) vacuum distillation; (b) redistillation by a very thorough fractionation process (3); (c) cracking; (d) reforming; (e) extraction by means of selective solvents; (f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride, neutralisation with alkaline agents, decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite; (g) polymerisation; (h) alkylation; (i) isomerisation; (j) in respect of heavy oils falling within heading ex 2710 only, desulphurisation with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method); (k) in respect of products falling within heading 2710 only, deparaffining by a process other than filtering; (l) in respect of heavy oils falling within heading ex 2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction . Further treatment with hydrogen of lubricating oils falling within heading ex 2710 (e .g . hydrofinishing or decolourisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process; (m) in respect of fuel oils falling within heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method; (n) in respect of heavy oils other than gas oils and fuel oils falling within heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge . 3 . For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations do not confer origin . (3) See Additional Explanatory Note 5(b) to Chapter 27 of the Combined Nomenclature .L 49/36 EN Official Journal of the European Union 21 .2 .2020 ANNEX II List of working or processing to be carried out on non-originating materials in order for the product manufactured to acquire originating status The products mentioned in the list below may not all be covered by the Agreement . It is, therefore, necessary to consult the other parts of the Agreement . Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) Chapter 1 Live animals All the animals of Chapter 1 used must be wholly obtained Chapter 2 Meat and edible meat offal Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained ex Chapter 3 Fish and crustaceans, molluscs and other aquatic Manufacture in which all the invertebrates materials of Chapter 3 used must be wholly obtained 0304 Fish fillets and other fish meat (whether or not Manufacture in which the value minced), fresh, chilled or frozen of all the materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product 0305 Fish, dried, salted or in brine; smoked fish, Manufacture in which the value whether or not cooked before or during the of all the materials of Chapter 3 smoking process; flours, meals and pellets of used does not exceed 15 % of the fish, fit for human consumption ex-works price of the product 0306 Crustaceans, whether in shell or not, live, fresh, Manufacture in which the value chilled, frozen, dried, salted or in brine; smoked of all the materials of Chapter 3 crustaceans, whether in shell or not, whether used does not exceed 15 % of the or not cooked before or during the smoking ex-works price of the product process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption 0307 Molluscs, whether in shell or not, live, fresh, Manufacture in which the value chilled, frozen, dried, salted or in brine; smoked of all the materials of Chapter 3 molluscs, whether in shell or not, whether or not used does not exceed 15 % of the cooked before or during the smoking process; ex-works price of the product flours, meals and pellets of molluscs, fit for human consumption 0308 Aquatic invertebrates other than crustaceans and Manufacture in which the value molluscs, live, fresh, chilled, frozen, dried, salted of all the materials of Chapter 3 or in brine; smoked aquatic invertebrates other used does not exceed 15 % of the than crustaceans and molluscs, whether or not ex-works price of the product cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption21 .2 .2020 EN Official Journal of the European Union L 49/37 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 4 Dairy produce; birds’ eggs; natural honey; Manufacture in which all the edible products of animal origin, not elsewhere materials of Chapter 4 used must specified or included; except for: be wholly obtained 0403 Buttermilk, curdled milk and cream, yoghurt, Manufacture in which: kephir and other fermented or acidified milk and cream, whether or not concentrated or — all the materials of Chapter 4 containing added sugar or other sweetening used must be wholly matter or flavoured or containing added fruit, obtained, nuts or cocoa — any fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used must already be originating, and — the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product ex Chapter 5 Products of animal origin, not elsewhere Manufacture in which all the specified or included; except for: materials of Chapter 5 used must be wholly obtained ex 0502 Prepared pigs’, hogs’ or boars’ bristles and hair Cleaning, disinfecting, sorting and straightening of bristles and hair Chapter 6 Live trees and other plants Manufacture in which: — all the materials of Chapter 6 used must be wholly obtained, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product Chapter 7 Edible vegetables and certain roots and tubers Manufacture in which all the materials of Chapter 7 used must be wholly obtained Chapter 8 Edible fruit and nuts; peel of citrus fruits or Manufacture in which: melons — all the fruit and nuts used must be wholly obtained, and — the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the productL 49/38 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 9 Coffee, tea, maté and spices; except for: Manufacture in which all the materials of Chapter 9 used must be wholly obtained 0901 Coffee, whether or not roasted or decaffeinated; Manufacture from materials of coffee husks and skins; coffee substitutes any heading containing coffee in any proportion 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 Cereals Manufacture in which all the materials of Chapter 10 used must be wholly obtained ex Chapter 11 Products of the milling industry; malt; starches; Manufacture in which all the inulin; wheat gluten; except for: cereals, edible vegetables, roots and tubers of heading 0714 or fruit used must be wholly obtained ex 1106 Flour, meal and powder of the dried, shelled Drying and milling of leguminous vegetables of heading 0713 leguminous vegetables of heading 0708 Chapter 12 Oil seeds and oleaginous fruits; miscellaneous Manufacture in which all the grains, seeds and fruit; industrial or medicinal materials of Chapter 12 used plants; straw and fodder must be wholly obtained 1301 Lac; natural gums, resins, gum-resins and Manufacture in which the value oleoresins (for example, balsams) of any materials of heading 1301 used may not exceed 50 % of the ex-works price of the product 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: - mucilages and thickeners, modified, derived Manufacture from non-modified 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 products Chapter 14 Vegetable plaiting materials; vegetable products Manufacture in which all the not elsewhere specified or included materials of Chapter 14 used must be wholly obtained21 .2 .2020 EN Official Journal of the European Union L 49/39 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 15 Animal or vegetable fats and oils and their Manufacture in which all the cleavage products; prepared edible fats; animals materials used are classified or vegetable waxes; except for: within a heading other than that of the product 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, 0206 or 0207 or 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, 0204 or 0206 or bones of heading 0506 - other Manufacture in which all the materials of Chapter 2 used must be wholly obtained 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: - solid fractions Manufacture from materials of any heading, including other materials of heading 1504 - other Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained ex 1505 Refined lanolin Manufacture from crude wool grease of heading 1505 1506 Other animals 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 1506L 49/40 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) - other Manufacture in which all the materials of Chapter 2 used must be wholly obtained 1507 to 1515 Vegetable oils and their fractions: - soya, ground nut, palm, copra, palm kernel, Manufacture in which all the babassu, tung and oiticica oil, myrtle wax materials used are classified and Japan wax, fractions of jojoba oil and within a heading other than that oils for technical or industrial uses other than of the product the manufacture of foodstuffs for human consumption - solid fractions, except for that of jojoba oil Manufacture from other materials of headings 1507 to 1515 - other Manufacture in which all the vegetable materials used must be wholly obtained 1516 Animal or vegetable fats and oils and their Manufacture in which: fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elaidinised, whether or — all the materials of Chapter 2 not refined, but not further prepared used must be wholly obtained, and — all the vegetable materials used must be wholly obtained . However, materials of headings 1507, 1508, 1511 and 1513 may be used 1517 Margarine; edible mixtures or preparations of Manufacture in which: animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than — all the materials of Chapters 2 edible fats or oils or their fractions of heading and 4 used must be wholly 1516 obtained, and — all the vegetable materials used must be wholly obtained . However, materials of headings 1507, 1508, 1511 and 1513 may be used Chapter 16 Preparations of meat, of fish or of crustaceans, Manufacture from animals of molluscs or other aquatic invertebrates Chapter 1 1604 and 1605 Prepared or preserved fish; caviar and caviar Manufacture in which the value substitutes prepared from fish eggs; of all the materials of Chapter 3 used does not exceed 15 % of the Crustaceans, molluscs and other aquatic ex-works price of the product invertebrates, prepared or preserved ex Chapter 17 Sugars and sugar confectionery; except for: Manufacture in which all the materials used are classified within a heading other than that of the product21 .2 .2020 EN Official Journal of the European Union L 49/41 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex 1701 Cane or beet sugar and chemically pure sucrose, Manufacture in which the value in solid form, flavoured or coloured of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: - chemically pure maltose and fructose Manufacture from materials of any heading, including other materials of heading 1702 - other sugars in solid form, flavoured or Manufacture in which the value coloured of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product - other Manufacture in which all the materials used must already be originating ex 1703 Molasses resulting from the extraction or Manufacture in which the value refining of sugar, flavoured or coloured of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 1704 Sugar confectionery (including white chocolate), Manufacture in which: not containing cocoa — all the materials used are classified within a heading other than that of the product, and — the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product Chapter 18 Cocoa and cocoa preparations Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the productL 49/42 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (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 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: - malt extract Manufacture from cereals of Chapter 10 - other Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: - containing 20 % or less by weight of meat, Manufacture in which all the meat offal, fish, crustaceans or molluscs cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained - containing more than 20 % by weight of meat, Manufacture in which: meat offal, fish, crustaceans or molluscs — all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained, and — all the materials of Chapters 2 and 3 used must be wholly obtained 1903 Tapioca and substitutes therefor prepared from Manufacture from materials of starch, in the form of flakes, grains, pearls, any heading, except potato starch siftings or in similar forms of heading 110821 .2 .2020 EN Official Journal of the European Union L 49/43 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 1904 Prepared foods obtained by the swelling or Manufacture: roasting of cereals or cereal products (for example, corn flakes); cereals other than maize — from materials of any (corn) in grain form or in the form of flakes or heading, except those of other worked grains (except flour, groats and heading 1806, meal), pre-cooked, or otherwise prepared, not elsewhere specified or included — in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained, and — in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 1905 Bread, pastry, cakes, biscuits and other bakers’ Manufacture from materials wares, whether or not containing cocoa; of any heading except those of communion wafers, empty cachets of a kind Chapter 11 suitable for pharmaceutical use, sealing wafers, rice paper and similar products ex Chapter 20 Preparations of vegetables, fruit, nuts or other Manufacture in which all the parts of plants; except for: fruit, nuts or vegetables used must be wholly obtained ex 2001 Yams, sweet potatoes and similar edible parts Manufacture in which all the of plants containing 5 % or more by weight materials used are classified of starch, prepared or preserved by vinegar or within a heading other than that acetic acid of the product ex 2004 and Potatoes in the form of flour, meal or flakes, Manufacture in which all the prepared or preserved otherwise than by vinegar materials used are classified or acetic acid within a heading other than that ex 2005 of the product 2006 Vegetables, fruit, nuts, fruit-peel and other parts Manufacture in which the value of plants, preserved by sugar (drained, glacé or of any materials of Chapter 17 crystallised) used does not exceed 30 % of the ex-works price of the product 2007 Jams, fruit jellies, marmalades, fruit or nut Manufacture in which: purée and fruit or nut pastes, being cooked preparations, whether or not containing added — all the materials used are sugar or other sweetening matter classified within a heading other than that of the product, and — the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the productL 49/44 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex 2008 - Nuts, not containing added sugar or spirit Manufacture in which the value of the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product - Peanut butter; mixtures based on cereals; palm Manufacture in which all the hearts; maize (corn) materials used are classified within a heading other than that of the product - Other except for fruit and nuts cooked Manufacture in which: otherwise than by steaming or boiling in water, not containing added sugar, frozen — all the materials used are classified within a heading other than that of the product, and — the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product 2009 Fruit juices (including grape must) and vegetable Manufacture in which: juices, unfermented and not containing added spirit, whether or not containing added sugar or — all the materials used are other sweetening matter classified within a heading other than that of the product, and — the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product ex Chapter 21 Miscellaneous edible preparations; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 2101 Extracts, essences and concentrates, of coffee, Manufacture in which: tea or maté and preparations with a basis of these products or with a basis of coffee, tea — all the materials used are or maté; roasted chicory and other roasted classified within a heading coffee substitutes, and extracts, essences and other than that of the product, concentrates thereof and — all the chicory used must be wholly obtained 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:21 .2 .2020 EN Official Journal of the European Union L 49/45 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) - sauces and preparations therefor; mixed Manufacture in which all the condiments and mixed seasonings materials used are classified within a heading other than that of the product . However, mustard flour or meal or prepared mustard may be used - mustard flour and meal and prepared mustard Manufacture from materials of any heading ex 2104 Soups and broths and preparations therefor Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005 2106 Food preparations not elsewhere specified or Manufacture in which: included — all the materials used are classified within a heading other than that of the product, and — the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — all the grapes or any material derived from grapes used must be wholly obtained 2202 Waters, including mineral waters and aerated Manufacture in which: waters, containing added sugar or other sweetening matter or flavoured, and other — all the materials used are non-alcoholic beverages, not including fruit or classified within a heading vegetable juices of heading 2009 other than that of the product, — the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product, and — any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originatingL 49/46 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 2207 Undenatured ethyl alcohol of an alcoholic Manufacture: strength by volume of 80 % vol or higher ethyl alcohol and other spirits, denatured, of any — from materials not classified strength within heading 2207 or 2208, and — in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume 2208 Undenatured ethyl alcohol of an alcoholic Manufacture: strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages — from materials not classified within heading 2207 or 2208, and — in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume ex Chapter 23 Residues and waste from the food industries; Manufacture in which all the prepared animal fodder; except for: materials used are classified within a heading other than that of the product ex 2301 Whale meal; flours, meals and pellets of fish Manufacture in which all the or of crustaceans, molluscs or other aquatic materials of Chapters 2 and 3 invertebrates, unfit for human consumption used must be wholly obtained ex 2303 Residues from the manufacture of starch from Manufacture in which all the maize (excluding concentrated steeping liquors), maize used must be wholly of a protein content, calculated on the dry obtained product, exceeding 40 % by weight ex 2306 Oil cake and other solid residues resulting from Manufacture in which all the the extraction of olive oil, containing more than olives used must be wholly 3 % of olive oil obtained 2309 Preparations of a kind used in animal feeding Manufacture in which: — all the cereals, sugar or molasses, meat or milk used must already be originating, and — all the materials of Chapter 3 used must be wholly obtained21 .2 .2020 EN Official Journal of the European Union L 49/47 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 24 Tobacco and manufactured tobacco substitutes; Manufacture in which all the except for: materials of Chapter 24 used must be wholly obtained ex 2402 Cigars, cheroots, cigarillos and cigarettes, of Manufacture in which at tobacco or of tobacco substitutes least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating ex 2403 Smoking tobacco Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating ex Chapter 25 Salt; sulphur; earths and stone; plastering Manufacture in which all the materials, lime and cement; except for: materials used are classified within a heading other than that of the product ex 2504 Natural crystalline graphite, with enriched Enriching of the carbon content, carbon content, purified and ground purifying and grinding of crude crystalline graphite ex 2515 Marble, merely cut, by sawing or otherwise, into Cutting, by sawing or otherwise, blocks or slabs of a rectangular (including square) of marble (even if already sawn) shape, of a thickness not exceeding 25 cm of a thickness exceeding 25 cm ex 2516 Granite, porphyry, basalt, sandstone and other Cutting, by sawing or otherwise, monumental and building stone, merely cut, of stone (even if already sawn) of by sawing or otherwise, into blocks or slabs a thickness exceeding 25 cm of a rectangular (including square) shape, of a thickness not exceeding 25 cm ex 2518 Calcined dolomite Calcination of uncalcined dolomite ex 2519 Crushed natural magnesium carbonate Manufacture in which all the (magnesite), in hermetically-sealed containers, materials used are classified and magnesium oxide, whether or not pure, within a heading other than other than fused magnesia or dead-burned that of the product . However, (sintered) magnesia natural magnesium carbonate (magnesite) may be used ex 2520 Plasters specially prepared for dentistry Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products ex 2524 Natural asbestos fibres Manufacture from asbestos concentrate ex 2525 Mica powder Grinding of mica or mica wasteL 49/48 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex 2530 Earth colours, calcined or powdered Calcination or grinding of earth colours Chapter 26 Ores, slag and ash Manufacture in which all the materials used are classified within a heading other than that of the product ex Chapter 27 Mineral fuels, mineral oils and products of their Manufacture in which all the distillation; bituminous substances; mineral materials used are classified waxes; except for: within a heading other than that of the product ex 2707 Oils in which the weight of the aromatic Operations of refining and/ Other operations in which constituents exceeds that of the non-aromatic or one or more specific all the materials used are constituents, being oils similar to mineral oils process(es) (1) classified within a heading obtained by distillation of high temperature coal other than that of the tar, of which more than 65 % by volume distils product . However, materials at a temperature of up to 250 °C (including classified within the same mixtures of petroleum spirit and benzole), for heading may be used use as power or heating fuels provided their value does not exceed 50 % of the ex- works price of the product ex 2709 Crude oils obtained from bituminous minerals Destructive distillation of bituminous materials 2710 Petroleum oils and oils obtained from Operations of refining and/ Other operations in which bituminous minerals, other than crude; or one or more specific all the materials used are preparations not elsewhere specified or process(es) (2) classified within a heading included, containing by weight 70 % or more other than that of the of petroleum oils or of oils obtained from product . However, materials bituminous materials, these oils being the basic classified within the same constituents of the preparations heading may be used provided their value does not exceed 50 % of the ex- works price of the product 2711 Petroleum gases and other gaseous Operations of refining and/ Other operations in which hydrocarbons or one or more specific all the materials used are process(es) (3) classified within a heading other than that of the product . However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex- works price of the product (1) For the special conditions relating to ‘specific processes’, see Introductory Notes 7 .1 and 7 .3 . (2) For the special conditions relating to ‘specific processes’, see Introductory Note 7 .2 . (3) For the special conditions relating to ‘specific processes’, see Introductory Note 7 .2 .21 .2 .2020 EN Official Journal of the European Union L 49/49 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 2712 Petroleum jelly; paraffin wax, microcrystalline Operations of refining and/ Other operations in which petroleum wax, slack wax, ozokerite, lignite or one or more specific all the materials used are wax, peat wax, other mineral waxes and similar process(es) (4) classified within a heading products obtained by synthesis or by other other than that of the processes, whether or not coloured product . However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex- works price of the product 2713 Petroleum coke, petroleum bitumen and other Operations of refining and/ Other operations in which residues of petroleum oils or of oils obtained or one or more specific all the materials used are from bituminous materials process(es) (5) classified within a heading other than that of the product . However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex- works price of the product 2714 Bitumen and asphalt, natural; bituminous or Operations of refining and/ Other operations in which oil shale and tar sands; asphaltites and asphaltic or one or more specific all the materials used are rocks process(es) (6) classified within a heading other than that of the product . However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex- works price of the product 2715 Bituminous mixtures based on natural asphalt, Operations of refining and/ Other operations in which on natural bitumen, on petroleum bitumen, on or one or more specific all the materials used are mineral tar or on mineral tar pitch (for example, process(es) (7) classified within a heading bituminous mastics, cut-backs) other than that of the product . However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex- works price of the product (4) For the special conditions relating to ‘specific processes’, see Introductory Note 7 .2 . (5) For the special conditions relating to ‘specific processes’, see Introductory Notes 7 .1 and 7 .3 . (6) For the special conditions relating to ‘specific processes’, see Introductory Notes 7 .1 and 7 .3 . (7) For the special conditions relating to ‘specific processes’, see Introductory Notes 7 .1 and 7 .3 .L 49/50 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 28 Inorganic chemicals; organic or inorganic Manufacture in which all the Manufacture in which the compounds of precious metals, of rare-earth materials used are classified value of all the materials metals, of radioactive elements or of isotopes; within a heading other than used does not exceed 40 % except for: that of the product . However, of the ex-works price of the materials classified within the products same heading may be used provided their value does not exceed 20 % of the ex-works price of the product ex 2805 ‘Mischmetall’ Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex- works price of the product ex 2811 Sulphur trioxide Manufacture from sulphur Manufacture in which the dioxide value of all the materials used does not exceed 40 % of the ex-works price of the products 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 products ex 2840 Sodium perborate Manufacture from disodium Manufacture in which the tetraborate pentahydrate value of all the materials used does not exceed 40 % of the ex-works price of the products ex 2852 Mercury compounds of internal ethers and their Manufacture from materials of Manufacture in which the halogenated, sulphonated, nitrated or nitrosated any heading . However, the value value of all the materials derivatives of all the materials of heading used does not exceed 40 % 2909 used may not exceed 20 % of the ex-works price of the of the ex-works price of the products product Mercury compounds of nucleic acids and their Manufacture from materials of Manufacture in which the salts, whether or not chemically defined; other any heading . However, the value value of all the materials heterocyclic compounds of all the materials of headings used does not exceed 40 % 2932, 2933 and 2934 used may of the ex-works price of the not exceed 20 % of the ex-works products price of the product Mercury compounds of diagnostic or laboratory Manufacture in which the value reagents on a backing, prepared diagnostic of all the materials used does or laboratory reagents, whether or not on a not exceed 50 % of the ex-works backing, other than those of heading 3002 or price of the products 3006; certified reference materials21 .2 .2020 EN Official Journal of the European Union L 49/51 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) Nucleic acids and their salts, whether or Manufacture from materials of Manufacture in which the not chemically defined; other heterocyclic any heading . However, the value value of all the materials compounds of all the materials of headings used does not exceed 40 % 2932, 2933 and 2934 used may of the ex-works price of the not exceed 20 % of the ex-works products price of the product Mercury compounds of chemical products and Manufacture in which the value preparations of the chemical or allied industries of all the materials used does (including those consisting of mixtures of natural not exceed 50 % of the ex-works products), not elsewhere specified or included price of the products ex Chapter 29 Organic chemicals; except for: Manufacture in which all the Manufacture in which the materials used are classified value of all the materials within a heading other than used does not exceed 40 % that of the product . However, of the ex-works price of the materials classified within the products same heading may be used provided their value does not exceed 20 % of the ex-works price of the product ex 2901 Acyclic hydrocarbons for use as power or Operations of refining and/ Other operations in which heating fuels or one or more specific all the materials used are process(es) (8) classified within a heading other than that of the product . However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex- works price of the product ex 2902 Cyclanes and cyclenes (other than azulenes), Operations of refining and/ Other operations in benzene, toluene, xylenes, for use as power or or one or more specific which all the materials heating fuels process(es) (9) used are classified within a heading other than that of the product . However, materials classified within the same heading may be used, provided that their value does not exceed 50 % of the ex-works price of the product (8) For the special conditions relating to ‘specific processes’, see Introductory Notes 7 .1 and 7 .3 . (9) For the special conditions relating to ‘specific processes’, see Introductory Notes 7 .1 and 7 .3 .L 49/52 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex 2905 Metal alcoholates of alcohols of this heading and Manufacture from materials of Manufacture in which the of ethanol any heading, including other value of all the materials materials of heading 2905 . used does not exceed 40 % However, metal alcoholates of the ex-works price of the of this heading may be used, products provided their value does not exceed 20 % of the ex-works price of the product 2915 Saturated acyclic monocarboxylic acids and their Manufacture from materials of Manufacture in which the anhydrides, halides, peroxides and peroxyacids; any heading . However, the value value of all the materials their halogenated, sulphonated, nitrated or of all the materials of headings used does not exceed 40 % nitrosated derivatives 2915 and 2916 used may not of the ex-works price of the exceed 20 % of the ex-works products price of the product ex 2932 Internal ethers and their halogenated, sulpho- Manufacture from materials of Manufacture in which the nated, nitrated or nitrosated derivatives any heading . However, the value value of all the materials of all the materials of heading used does not exceed 40 % 2909 used may not exceed 20 % of the ex-works price of the of the ex-works price of the products product Cyclic acetals and internal hemiacetals and their Manufacture from materials of Manufacture in which the halogenated, sulphonated, nitrated or nitrosated any heading value of all the materials derivatives used does not exceed 40 % of the ex-works price of the products 2933 Heterocyclic compounds with nitrogen hetero- Manufacture from materials of Manufacture in which the atom(s) only any heading . However, the value value of all the materials of all the materials of headings used does not exceed 40 % 2932 and 2933 used may not of the ex-works price of the exceed 20 % of the ex-works products price of the product 2934 Nucleic acids and their salts; other heterocyclic Manufacture from materials of Manufacture in which the compounds any heading . However, the value value of all the materials of all the materials of headings used does not exceed 40 % 2932, 2933 and 2934 used may of the ex-works price of the not exceed 20 % of the ex-works products price of the product 293980 Alkaloids of non-plant origin Heterocyclic compounds with nitrogen hetero- Manufacture from materials of Manufacture in which the atom(s) only any heading . However, the value value of all the materials of all the materials of headings used does not exceed 40 % 2932 and 2933 used may not of the ex-works price of the exceed 20 % of the ex-works products price of the product21 .2 .2020 EN Official Journal of the European Union L 49/53 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) Nucleic acids and their salts; other heterocyclic Manufacture from materials of Manufacture in which the compounds any heading . However, the value value of all the materials of all the materials of headings used does not exceed 40 % 2932, 2933 and 2934 used may of the ex-works price of the not exceed 20 % of the ex-works products price of the product ex Chapter 30 Pharmaceutical products; except for: Manufacture in which all the materials used are classified within a heading other than that of the product . However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product ex3002 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro- organisms (excluding yeasts) and similar products: - products consisting of two or more Manufacture from materials of constituents which have been mixed together any heading, including other for therapeutic or prophylactic uses or unmixed materials of heading 3002 . The products for these uses, put up in measured materials of this description may doses or in forms or packings for retail sale also be used, provided their value does not exceed 20 % of the ex- works price of the product - other: -- human blood Manufacture from materials of any heading, including other materials of heading 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex- works price of the product -- animal blood prepared for therapeutic or Manufacture from materials of prophylactic uses any heading, including other materials of heading 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex- works price of the productL 49/54 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) -- blood fractions other than antisera, Manufacture from materials of haemoglobin, blood globulins and serum any heading, including other globulins materials of heading 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex- works price of the product -- haemoglobin, blood globulins and serum Manufacture from materials of globulins any heading, including other materials of heading 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex- works price of the product -- other Manufacture from materials of any heading, including other materials of heading 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex- works price of the product Heterocyclic compounds with nitrogen hetero- Manufacture from materials of Manufacture in which the atom(s) only any heading . However, the value value of all the materials of all the materials of headings used does not exceed 40 % 2932 and 2933 used may not of the ex-works price of the exceed 20 % of the ex-works products price of the product Nucleic acids and their salts, whether or Manufacture from materials of Manufacture in which the not chemically defined; other heterocyclic any heading . However, the value value of all the materials compounds of all the materials of headings used does not exceed 40 % 2932, 2933 and 2934 used may of the ex-works price of the not exceed 20 % of the ex-works products price of the product 3003 and 3004 Medicaments (excluding goods of headings 3002, 3005 or 3006): - obtained from amikacin of heading 2941 Manufacture in which all the materials used are classified within a heading other than that of the product . However, materials of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product21 .2 .2020 EN Official Journal of the European Union L 49/55 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) - other Manufacture in which: — all the materials used are classified within a heading other than that of the product . However, materials of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex- works price of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 3006 Appliances identifiable for ostomy use made of Manufacture in which the value plastic of all the materials used does not exceed 50 % of the ex-works price of the products ex Chapter 31 Fertilisers; except for: Manufacture in which all the Manufacture in which the materials used are classified value of all the materials within a heading other than used does not exceed 40 % that of the product . However, of the ex-works price of the materials classified within the products same heading may be used provided their value does not exceed 20 % of the ex-works price of the product ex 3105 Mineral or chemical fertilizers containing two Manufacture in which: Manufacture in which the or three of the fertilizing elements nitrogen, value of all the materials phosphorus and potassium other fertilisers; used does not exceed 40 % goods of this Chapter, in tablets or similar forms — all the materials used are of the ex-works price of the or in packages of a gross weight not exceeding classified within a heading products 10 kg, except for: other than that of the product . However, materials classified within the same heading - sodium nitrate may be used provided their value does not exceed 20 % of the ex-works price of the - calcium cyanamide product, and - potassium sulphate — the value of all the materials used does not exceed 50 % of the ex-works price of the - magnesium potassium sulphate productL 49/56 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 32 Tanning or dyeing extracts; tannins and their Manufacture in which all the Manufacture in which the derivatives; dyes, pigments and other colouring materials used are classified value of all the materials matter; paints and varnishes; putty and other within a heading other than used does not exceed 40 % mastics; inks; except for: that of the product . However, of the ex-works price of the materials classified within the products same heading may be used provided their value does not exceed 20 % of the ex-works price of the product ex 3201 Tannins and their salts, ethers, esters and other Manufacture from tanning Manufacture in which the derivatives extracts of vegetable origin value of all the materials used does not exceed 40 % of the ex-works price of the products 3205 Colour lakes; preparations as specified in Note 3 Manufacture from materials of Manufacture in which the to this Chapter based on colour lakes (10) any heading, except headings value of all the materials 3203, 3204 and 3205 . However, used does not exceed 40 % materials from heading 3205 of the ex-works price of the may be used provided their value products does not exceed 20 % of the ex- works price of the product ex Chapter 33 Essential oils and resinoids; perfumery, cosmetic Manufacture in which all the Manufacture in which the or toilet preparations; except for: materials used are classified value of all the materials within a heading other than used does not exceed 40 % that of the product . However, of the ex-works price of the materials classified within the products same heading may be used provided their value does not exceed 20 % of the ex-works price of the product 3301 Essential oils (terpeneless or not), including Manufacture from materials of Manufacture in which the concretes and absolutes; resinoids; extracted any heading, including materials value of all the materials oleoresins; concentrates of essential oils in fats, of a different ‘group’ (11) in this used does not exceed 40 % in fixed oils, in waxes or the like, obtained by heading . However, materials of of the ex-works price of the enfleurage or maceration; terpenic by-products the same group may be used, products of the deterpenation of essential oils; aqueous provided their value does not distillates and aqueous solutions of essential oils exceed 20 % of the ex-works price of the product (10) 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 they are not classified in another heading in Chapter 32 . (11) A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon .21 .2 .2020 EN Official Journal of the European Union L 49/57 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 34 Soap, organic surface-active agents, washing Manufacture in which all the Manufacture in which the preparations, lubricating preparations, artificial materials used are classified value of all the materials waxes, prepared waxes, polishing or scouring within a heading other than used does not exceed 40 % preparations, candles and similar articles, that of the product . However, of the ex-works price of the modelling pastes, ‘dental waxes’ and dental materials classified within the products preparations with a basis of plaster; except for: same heading may be used provided their value does not exceed 20 % of the ex-works price of the product ex 3403 Lubricating preparations containing petroleum Operations of refining and/ Other operations in which oils or oils obtained from bituminous minerals, or one or more specific all the materials used are provided they represent less than 70 % by weight process(es) (12) classified within a heading other than that of the product . However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex- works price of the product 3404 Artificial waxes and prepared waxes: - with a basis of paraffin, petroleum waxes, Manufacture in which all the waxes obtained from bituminous minerals, materials used are classified slack wax or scale wax within a heading other than that of the product . However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product - other Manufacture from materials of Manufacture in which the any heading, except: value of all the materials used does not exceed 40 % of the ex-works price of the — hydrogenated oils having the products character of waxes of heading 1516, — fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and — materials of heading 3404 However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product (12) For the special conditions relating to ‘specific processes’, see Introductory Notes 7 .1 and 7 .3 .L 49/58 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 35 Albuminoidal substances; modified starches; Manufacture in which all the Manufacture in which the enzymes; except for: materials used are classified value of all the materials within a heading other than used does not exceed 40 % that of the product . However, of the ex-works price of the materials classified within the products same heading may be used provided their value does not exceed 20 % of the ex-works price of the product 3505 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches: - starch ethers and esters Manufacture from materials of Manufacture in which the any heading, including other value of all the materials materials of heading 3505 used does not exceed 40 % of the ex-works price of the products - other Manufacture from materials of Manufacture in which the any heading, except those of value of all the materials heading 1108 used does not exceed 40 % of the ex-works price of the products ex 3507 Prepared enzymes not elsewhere specified or Manufacture in which the value included of all the materials used does not exceed 50 % of the ex-works price of the products Chapter 36 Explosives; pyrotechnic products; matches; Manufacture in which all the Manufacture in which the pyrophoric alloys; certain combustible materials used are classified value of all the materials preparations within a heading other than used does not exceed 40 % that of the product . However, of the ex-works price of the materials classified within the products same heading may be used provided their value does not exceed 20 % of the ex-works price of the product ex Chapter 37 Photographic or cinematographic goods; except Manufacture in which all the Manufacture in which the for: materials used are classified value of all the materials within a heading other than used does not exceed 40 % that of the product . However, of the ex-works price of the materials classified within the products same heading may be used provided their value does not exceed 20 % of the ex-works price of the product21 .2 .2020 EN Official Journal of the European Union L 49/59 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs: - Instant print film for colour photography Manufacture in which all the Manufacture in which the materials used are classified in value of all the materials a heading other than headings used does not exceed 40 % 3701 or 3702 . However, of the ex-works price of the materials from heading 3702 products may be used provided their value does not exceed 30 % of the ex- works price of the product - other Manufacture in which all the Manufacture in which the materials used are classified in value of all the materials a heading other than heading used does not exceed 40 % 3701 or 3702 . However, of the ex-works price of the materials from headings 3701 products and 3702 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product; 3702 Photographic film in rolls, sensitised, unexposed, Manufacture in which all the Manufacture in which the of any material other than paper, paperboard materials used are classified value of all the materials or textiles; instant print film in rolls, sensitised, within a heading other than used does not exceed 40 % unexposed heading 3701 or 3702 of the ex-works price of the products 3704 Photographic plates, film paper, paperboard and Manufacture in which all the Manufacture in which the textiles, exposed but not developed materials used are classified value of all the materials within a heading other than used does not exceed 40 % headings 3701 to 3704 of the ex-works price of the products ex Chapter 38 Miscellaneous chemical products; except for: Manufacture in which all the Manufacture in which the materials used are classified value of all the materials within a heading other than used does not exceed 40 % that of the product . However, of the ex-works price of the materials classified within the products same heading may be used provided their value does not exceed 20 % of the ex-works price of the product ex 3801 - Colloidal graphite in suspension in oil and Manufacture in which the value semi-colloidal graphite; carbonaceous pastes of all the materials used does for electrodes not exceed 50 % of the ex-works price of the productsL 49/60 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) - Graphite in paste form, being a mixture of Manufacture in which the value Manufacture in which the more than 30 % by weight of graphite with of all the materials of heading value of all the materials mineral oils 3403 used does not exceed 20 % used does not exceed 40 % of the ex-works price of the of the ex-works price of the product products 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 products ex 3805 Spirits of sulphate turpentine, purified Purification by distillation or Manufacture in which the refining of raw spirits of sulphate value of all the materials turpentine used does not exceed 40 % of the ex-works price of the products 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 products 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 products 3808 Insecticides, rodenticides, fungicides, herbicides, Manufacture in which the value anti-sprouting products and plant-growth of all the materials used does regulators, disinfectants and similar products, not exceed 50 % of the ex-works put up in forms or packings for retail sale or as price of the products preparations or articles (for example, sulphur- treated bands, wicks and candles, and fly-papers) 3809 Finishing agents, dye carriers to accelerate the Manufacture in which the value dyeing or fixing of dyestuffs and other products of all the materials used does and preparations (for example, dressings and not exceed 50 % of the ex-works mordants), of a kind used in the textile, paper, price of the products leather or like industries, not elsewhere specified or included 3810 Pickling preparations for metal surfaces; fluxes Manufacture in which the value and other auxiliary preparations for soldering, of all the materials used does brazing or welding; soldering, brazing or not exceed 50 % of the ex-works welding powders and pastes consisting of metal price of the products and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods21 .2 .2020 EN Official Journal of the European Union L 49/61 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 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 containing petroleum oils or oils obtained of all the materials of heading from bituminous minerals 3811 used does not exceed 50 % of the ex-works price of the product . - other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products 3812 Prepared rubber accelerators; compound Manufacture in which the value plasticisers for rubber or plastics, not elsewhere of all the materials used does specified or included; anti-oxidising preparations not exceed 50 % of the ex-works and other compound stabilizers for rubber or price of the products plastics 3813 Preparations and charges for fire-extinguishers; Manufacture in which the value charged fire-extinguishing grenades of all the materials used does not exceed 50 % of the ex-works price of the products 3814 Organic composite solvents and thinners, not Manufacture in which the value elsewhere specified or included; prepared paint of all the materials used does or vanish removers not exceed 50 % of the ex-works price of the products 3818 Chemical elements doped for use in electronics, Manufacture in which the value in the form of discs, wafers or similar forms; of all the materials used does chemical compounds doped for use in electronics not exceed 50 % of the ex-works price of the products 3819 Hydraulic brake fluids and other prepared liquids Manufacture in which the value for hydraulic transmission, not containing or of all the materials used does containing less than 70 % by weight of petroleum not exceed 50 % of the ex-works oils or oils obtained from bituminous minerals price of the products 3820 Anti-freezing preparations and prepared de- Manufacture in which the value icing fluids of all the materials used does not exceed 50 % of the ex-works price of the products ex 3821 Prepared culture media for the maintenance of Manufacture in which the value micro-organisms (including viruses and the like) of all the materials used does or of plant, human or animal cells . not exceed 50 % of the ex-works price of the productsL 49/62 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 3822 Diagnostic or laboratory reagents on a backing Manufacture in which the value and prepared diagnostic or laboratory reagents, of all the materials used does whether or not on a backing, other than those not exceed 50 % of the ex-works of heading 3002 or 3006; certified reference price of the products materials 3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: - industrial monocarboxylic fatty acids; acid oils Manufacture in which all the from refining materials used are classified within a heading other than 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; residual products of the chemical or allied industries, not elsewhere specified or included: - the following of this heading: Manufacture in which all the Manufacture in which the materials used are classified value of all the materials -- prepared binders for foundry moulds or cores within a heading other than used does not exceed 40 % based on natural resinous products that of the product . However, of the ex-works price of the materials classified within the products -- naphthenic acids, their water-insoluble salts same heading may be used and their esters provided their value does not exceed 20 % of the ex-works -- sorbitol other than that of heading 2905 price of the product -- petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts -- ion exchangers -- getters for vacuum tubes -- alkaline iron oxide for the purification of gas -- ammoniacal gas liquors and spent oxide produced in coal gas purification -- sulphonaphthenic acids, their water-insoluble salts and their esters -- fusel oil and Dippel’s oil -- mixtures of salts having different anions -- copying pastes with a basis of gelatin, whether or not on a paper or textile backing21 .2 .2020 EN Official Journal of the European Union L 49/63 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) - other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products 3826 Biodiesel and mixtures thereof, not containing Manufacture in which the value or containing less than 70 % by weight of of all the materials used does petroleum oils or oils obtained from bituminous not exceed 50 % of the ex-works minerals price of the products 3901 to 3915 Plastics in primary forms, waste, parings and scrap of plastics . except for headings ex 3907 and 3912 for which the rules are set out below: - addition homopolymerisation products in Manufacture in which: Manufacture in which the which a single monomer contributes more value of all the materials than 99 % by weight to the total polymer used does not exceed 25 % — the value of all the materials content of the ex-works price of the used does not exceed 50 % products of the ex-works price of the product, and — the value of any materials of Chapter 39 used does not exceed 20 % of the value of the ex-works price of the product (13) - other Manufacture in which the value Manufacture in which the of all the materials of Chapter 39 value of all the materials used does not exceed 20 % of the used does not exceed 25 % ex-works price of the product (14) of the ex-works price of the products ex 3907 - Copolymer, made from polycarbonate and Manufacture in which all the acrylonitrile-butadiene-styrene copolymer materials used are classified (ABS) within a heading other than that of the product . However, materials classified within the same heading may be used, provided their value does not exceed 50 % of the ex-works price of the product (15) - Polyester Manufacture in which the value of any 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) (13) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product . (14) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product . (15) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product .L 49/64 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 3912 Cellulose and its chemical derivatives, not Manufacture in which the value elsewhere specified or included, in primary of any materials classified in the forms same heading as the product does not exceed 20 % of the ex- works price of the product 3916 to 3921 Semi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below: - flat products, further worked than only Manufacture in which the value Manufacture in which the surface-worked or cut into forms other than of any materials of Chapter 39 value of all the materials rectangular (including square); other products, used does not exceed 50 % of the used does not exceed 25 % further worked than only surface-worked ex-works price of the product of the ex-works price of the products - other: -- addition homopolymerisation products in Manufacture in which: Manufacture in which the which a single monomer contributes more value of all the materials than 99 % by weight to the total polymer used does not exceed 25 % — the value of all the materials content of the ex-works price of the used does not exceed 50 % products of the ex-works price of the product, and — the value of any materials of Chapter 39 used does not exceed 20 % of the value of the ex-works price of the product (16) -- other Manufacture in which the value Manufacture in which the of all the materials of Chapter 39 value of all the materials used does not exceed 20 % of the used does not exceed 25 % ex-works price of the product (17) of the ex-works price of the products ex 3916 and ex Profile shapes and tubes Manufacture in which: Manufacture in which the 3917 value of all the materials used does not exceed 25 % — the value of all the materials of the ex-works price of the used does not exceed 50 % products of the ex-works price of the product, and — the value of any materials classified within the same heading as the product does not exceed 20 % of the ex- works price of the product (16) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product . (17) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product .21 .2 .2020 EN Official Journal of the European Union L 49/65 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex 3920 - Ionomer sheet or film Manufacture from a Manufacture in which the thermoplastic partial salt which value of all the materials is a copolymer of ethylene and used does not exceed 25 % metacrylic acid partly neutralised of the ex-works price of the with metal ions, mainly zinc and products sodium - Sheets of regenerated cellulose, polyamides or Manufacture in which the value polyethylene of any materials classified in the same heading as the product does not exceed 20 % of the ex- works price of the product ex 3921 Foils of plastic, metallised Manufacture from highly Manufacture in which the transparent polyester foils with value of all the materials a thickness of less than 23 used does not exceed 25 % micron (18) of the ex-works price of the products 3922 to 3926 Articles of plastics Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products ex Chapter 40 Rubber and articles thereof; except for: Manufacture in which all the materials used are classified within a heading other than that of the product ex 4001 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber 4005 Compounded rubber, unvulcanised, in primary Manufacture in which the value forms or in plates, sheets or strip of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product 4012 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: - retreaded pneumatic, solid or cushion tyres, of Retreading of used tyres rubber - other Manufacture from materials of any heading, except those of heading 4011 or 4012 (18) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i .e . Hazefactor), is less than 2 % .L 49/66 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex 4017 Articles of hard rubber Manufacture from hard rubber ex Chapter 41 Raw hides and skins (other than furskins) and Manufacture in which all the leather; except for: materials used are classified within a heading other than that of the product ex 4102 Raw skins of sheep or lambs, without wool on Removal of wool from sheep or lamb skins, with wool on 4104 to 4106 Tanned or crust hides and skins, without wool Retanning of pre-tanned leather Manufacture in which all the or hair on, whether or not split, but not further materials used are classified prepared within a heading other than that of the product 4107, 4112 Leather further prepared after tanning or Retanning of pre-tanned leather Manufacture in which all the and 4113 crusting, including parchment-dressed leather, materials used are classified without wool or hair on, whether or not split, within a heading other than other than leather of heading 4114 that of the product ex 4114 Patent leather and patent laminated leather; Manufacture from leather of metallised leather headings 4104 to 4107, 4112 or 4113, provided its value does not exceed 50 % of the ex-works price of the product Chapter 42 Articles of leather; saddlery and harness; Manufacture in which all the travel goods, handbags and similar containers; materials used are classified articles of animal gut (other than silk worm gut) within a heading other than that of the product ex Chapter 43 Furskins and artificial fur; manufactures thereof; Manufacture in which all the except for: materials used are classified within a heading other than that of the product ex 4302 Tanned or dressed furskins, assembled: - plates, crosses and similar forms Bleaching or dyeing, in addition to cutting and assembly of non- assembled tanned or dressed furskins - other Manufacture from non- assembled, tanned or dressed furskins 4303 Articles of apparel, clothing accessories and Manufacture from non- other articles of furskin assembled tanned or dressed furskins of heading 4302 ex Chapter 44 Wood and articles of wood; except for: Manufacture in which all the materials used are classified within a heading other than that of the product21 .2 .2020 EN Official Journal of the European Union L 49/67 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (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 or Planing, sanding or finger- peeled, of a thickness exceeding 6 mm, planed, jointing sanded or finger-jointed ex 4408 Veneer sheets and sheets for plywood, of a Splicing, planing, sanding or thickness not exceeding 6 mm, spliced, and finger-jointing other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed ex 4409 Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed: - sanded or finger-jointed Sanding or finger-jointing - beadings and mouldings Beading or moulding ex 4410 to Beadings and mouldings, including moulded Beading or moulding skirting and other moulded boards ex 4413 ex 4415 Packing cases, boxes, crates, drums and similar Manufacture from boards not cut packings, of wood to size ex 4416 Casks, barrels, vats, tubs and other coopers’ Manufacture from riven staves, products and parts thereof, of wood not further worked than sawn on the two principal surfaces ex 4418 - Builders’ joinery and carpentry of wood Manufacture in which all the materials used are classified within a heading other than that of the product . However, cellular wood panels, shingles and shakes may be used - Beadings and mouldings Beading or moulding ex 4421 Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading, except drawn wood of heading 4409 ex Chapter 45 Cork and articles of cork; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 4503 Articles of natural cork Manufacture from cork of heading 4501 Chapter 46 Manufactures of straw, of esparto or of other Manufacture in which all the plaiting materials; basketware and wickerwork materials used are classified within a heading other than that of the productL 49/68 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) Chapter 47 Pulp of wood or of other fibrous cellulosic Manufacture in which all the material; recovered (waste and scrap) paper or materials used are classified paperboard within a heading other than that of the product ex Chapter 48 Paper and paperboard; articles of paper pulp, of Manufacture in which all the paper or of paperboard; except for: materials used are classified within a heading other than that of the product ex 4811 Paper and paperboard, ruled, lined or squared Manufacture from paper-making only materials of Chapter 47 4816 Carbon paper, self-copy paper and other copying Manufacture from paper-making or transfer papers (other than those of heading materials of Chapter 47 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 4817 Envelopes, letter cards, plain postcards Manufacture in which: and correspondence cards, of paper or paperboard; boxes, pouches, wallets and — all the materials used are writing compendiums, of paper or paperboard, classified within a heading containing an assortment of paper stationery other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 4818 Toilet paper Manufacture from paper-making materials of Chapter 47 ex 4819 Cartons, boxes, cases, bags and other packing Manufacture in which: containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 4820 Letter pads Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products ex 4823 Other paper, paperboard, cellulose wadding and Manufacture from paper-making webs of cellulose fibres, cut to size or shape materials of Chapter 4721 .2 .2020 EN Official Journal of the European Union L 49/69 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 49 Printed books, newspapers, pictures and other Manufacture in which all the products of the printing industry; manuscripts, materials used are classified typescripts and plans; except for: within a heading other than that of the product 4909 Printed or illustrated postcards; printed cards Manufacture from materials of bearing personal greetings, messages or any heading, except those of announcements, whether or not illustrated, with heading 4909 or 4911 or without envelopes or trimmings 4910 Calendars of any kind, printed, including calendar blocks: - calendars of the ‘perpetual’ type or with Manufacture in which: replaceable blocks mounted on bases other than paper or paperboard — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product - other Manufacture from materials of any heading, except those of heading 4909 or 4911 ex Chapter 50 Silk; except for: Manufacture in which all the materials used are classified within a heading other than that of the product ex 5003 Silk waste (including cocoons unsuitable for Carding or combing of silk waste reeling, yarn waste and garnetted stock), carded or combed 5004 to ex Silk yarn and yarn spun from silk waste Manufacture from (19): 5006 — 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 (19) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 .L 49/70 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 5007 Woven fabrics of silk or of silk waste Manufacture from yarn (20) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex- works price of the product ex Chapter 51 Wool, fine or coarse animal hair; horsehair yarn Manufacture in which all the and woven fabric; except for: materials used are classified within a heading other than that of the product 5106 to 5110 Yarn of wool, of fine or coarse animal hair or of Manufacture from (21): horsehair — raw silk or silk waste carded or combed or otherwise prepared for spinning, — natural fibres, not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials 5111 to 5113 Woven fabrics of wool, of fine or coarse animal Manufacture from yarn (22) Printing accompanied by hair or of horsehair: at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex- works price of the product ex Chapter 52 Cotton; except for: Manufacture in which all the materials used are classified within a heading other than that of the product (20) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 . (21) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 . (22) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 .21 .2 .2020 EN Official Journal of the European Union L 49/71 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 5204 to 5207 Yarn and thread of cotton Manufacture from (23): — raw silk or silk waste carded or combed or otherwise prepared for spinning, — natural fibres, not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials 5208 to 5212 Woven fabrics of cotton Manufacture from yarn (24) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex- works price of the product ex Chapter 53 Other vegetable textile fibres; paper yarn and Manufacture in which all the woven fabrics of paper yarn; except for: materials used are classified within a heading other than that of the product 5306 to 5308 Yarn of other vegetable textile fibres; paper yarn Manufacture from (25): — raw silk or silk waste carded or combed or otherwise prepared for spinning, — natural fibres, not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials (23) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 . (24) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 . (25) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 .L 49/72 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 5309 to 5311 Woven fabrics of other vegetable textile fibres; Manufacture from yarn (26) Printing accompanied by woven fabrics of paper yarn at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex- works price of the product 5401 to 5406 Yarn, monofilament and thread of man-made Manufacture from (27): filaments — raw silk or silk waste carded or combed or otherwise prepared for spinning, — natural fibres, not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials 5407 and 5408 Woven fabrics of man-made filament yarn Manufacture from yarn (28) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex- works price of the product 5501 to 5507 Man-made staple fibres Manufacture from chemical materials or textile pulp (26) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 . (27) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 . (28) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 .21 .2 .2020 EN Official Journal of the European Union L 49/73 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 5508 to 5511 Sewing thread of man-made staple fibres Manufacture from (29): — raw silk or silk waste carded or combed or otherwise prepared for spinning, — natural fibres, not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials 5512 to 5516 Woven fabrics of man-made staple fibres: Manufacture from yarn (30) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex- works price of the product ex Chapter 56 Wadding, felt and nonwovens; special Manufacture from (31): yarns; twine, cordage, ropes and cables and articles thereof; except for: — coir yarn, — natural fibres, — chemical materials or textile pulp, or — paper-making materials 5602 Felt, whether or not impregnated, coated, covered or laminated: - needleloom felt Manufacture from (32): — natural fibres, or — chemical materials or textile pulp (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 .L 49/74 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) - other Manufacture from (33): — natural fibres, — man-made staple fibres, 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 covered Manufacture from rubber thread or cord, not textile covered - other Manufacture from (34): — natural fibres, not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials 5605 Metallised yarn, whether or not gimped, being Manufacture from (35): textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of — natural fibres, thread, strip or powder or covered with metal — man-made staple fibres not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials 5606 Gimped yarn, and strip and the like of heading Manufacture from (36): 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); — natural fibres, chenille yarn (including flock chenille yarn); loop wale-yarn — man-made staple fibres not carded or combed or otherwise processed for spinning, — chemical materials or textile pulp, or — paper-making materials (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 .21 .2 .2020 EN Official Journal of the European Union L 49/75 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) Chapter 57 Carpets and other textile floor coverings: - of needleloom felt Manufacture from (37): — natural fibres, or — chemical materials or textile pulp However, jute fabric may be used as a backing . - of other felt Manufacture from (38): — natural fibres not carded or combed or otherwise processed for spinning, or — chemical materials or textile pulp - Other Manufacture from yarn (39) However, jute fabric may be used as a backing . ex Chapter 58 special woven fabrics; tufted textile fabrics; Manufacture from yarn (40) Printing accompanied by tapestries; trimmings; embroidery; except for: at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex- works price of the product 5805 Hand-woven tapestries of the type Gobelins, Manufacture in which all the Flanders, Aubusson, Beauvais and the like, and materials used are classified needle-worked tapestries (for example, petit within a heading other than that point, cross stitch), whether or not made-up of the product 5810 Embroidery in the piece, in strips or in motifs Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products (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 .L 49/76 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 5901 Textile fabrics coated with gum or amylaceous Manufacture from yarn substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations 5902 Tyre cord fabric of high-tenacity yarn of nylon Manufacture from yarn or other polyamides, polyesters or viscose rayon 5903 Textile fabrics impregnated, coated, covered Manufacture from yarn Printing accompanied by or laminated with plastics, other than those of at least two preparatory or heading 5902 finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex- works price of the product 5904 Linoleum, whether or not cut to shape; floor Manufacture from yarn (41) coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 5905 Textile wall coverings . Manufacture from yarn Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, per- manent finishing, decatis- ing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5906 Rubberised textile fabrics, other than those of Manufacture from yarn heading 5902 (41) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 .21 .2 .2020 EN Official Journal of the European Union L 49/77 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 5907 Textile fabrics otherwise impregnated, coated or Manufacture from yarn Printing accompanied by covered; painted canvas, being theatrical scenery, at least two preparatory or studio back-cloths or the like finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, per- manent finishing, decatis- ing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product 5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: - incandescent gas mantles, impregnated Manufacture from tubular knitted gas mantle fabric - Other Manufacture in which all the materials used are classified within a heading other than that of the product 5909 to 5911 Textile articles of a kind suitable for industrial use: - Polishing discs or rings other than of felt of Manufacture from yarn or waste heading 5911 fabrics or rags of heading 6310 - Woven fabrics, of a kind commonly used in Manufacture from yarn (42) papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911 - Other Manufacture from yarn (43) Chapter 60 Knitted or crocheted fabrics Manufacture from yarn (44) (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 .L 49/78 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted: - obtained by sewing together or otherwise Manufacture from fabric assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form - other Manufacture from yarn (45) ex Chapter 62 Articles of apparel and clothing accessories, not Manufacture from fabric knitted or crocheted; except for: 6213 and Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: 6214 - embroidered Manufacture from yarn (46) Manufacture from unem- broidered fabric, provided the value of the unembroi- dered fabric used does not exceed 40 % of the ex-works price of the product (47) - other Manufacture from yarn (48) 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, per- manent finishing, decatis- ing, impregnating, mending and burling) where the value of 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 (49) Manufacture from unem- broidered fabric, provided the value of the unembroi- dered fabric used does not exceed 40 % of the ex-works price of the product (50) (45) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 . (46) See Introductory Note 6 . (47) See Introductory Note 6 . (48) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 . (49) See Introductory Note 6 . (50) See Introductory Note 6 .21 .2 .2020 EN Official Journal of the European Union L 49/79 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) - fire-resistant equipment of fabric covered with Manufacture from yarn (51) Manufacture from uncoated foil of aluminised polyester fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (52) - interlinings for collars and cuffs, cut out Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product ex Chapter 63 Other made-up textile articles; sets; worn Manufacture in which all the clothing and worn textile articles; except for: materials used are classified within a heading other than that of the product 6301 to 6304 Blankets, travelling rugs, bed linen, etc .; curtains etc .; other furnishing articles: - of felt, of non-wovens Manufacture from (53): — natural fibres, or — chemical materials or textile pulp - other: -- embroidered Manufacture from yarn (54), (55) Manufacture from unem- broidered fabric (other than knitted or crocheted), pro- vided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the prod- uct -- other Manufacture from yarn (56), (57) 6305 Sacks and bags, of a kind used for the packing of Manufacture from yarn (58) goods . (51) See Introductory Note 6 . (52) See Introductory Note 6 . (53) See Introductory Note 6 . (54) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 . (55) 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 . (56) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 . (57) 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 . (58) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 .L 49/80 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 6306 Tarpaulins, awnings and sunblinds; tents; sails Manufacture from fabric for boats, sailboards or landcraft; camping goods 6307 Other made-up articles, including dress patterns Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products 6308 Sets consisting of woven fabric and yarn, Each item in the set must satisfy whether or not with accessories, for making up the rule which would apply to into rugs, tapestries, embroidered tablecloths it if it were not included in the or serviettes, or similar textile articles, put up in set . However, non-originating packings for retail sale articles may be incorporated provided their total value does not exceed 25 % of the ex-works price of the set ex Chapter 64 Footwear, gaiters and the like; except for: Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 6406 Parts of footwear (including uppers whether Manufacture in which all the or not attached to soles other than outer soles); materials used are classified removable insoles, heel cushions and similar within a heading other than that articles; gaiters, leggings and similar articles, and of the product parts thereof ex Chapter 65 Headgear and parts thereof; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 6505 Hats and other headgear, knitted or crocheted, or Manufacture from yarn or textile made up from lace, felt or other textile fabric, in fibres (59) the piece (but not in strips), whether or not lined or trimmed; Hairnets of any material, whether or not lined or trimmed ex Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat- Manufacture in which all the sticks, whips, riding-crops, and parts thereof; materials used are classified except for: within a heading other than that of the product 6601 Umbrellas and sun umbrellas (including Manufacture in which the value walking-stick umbrellas, garden umbrellas and of all the materials used does similar umbrellas) not exceed 50 % of the ex-works price of the products (59) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 .21 .2 .2020 EN Official Journal of the European Union L 49/81 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) Chapter 67 Prepared feathers and down and articles made of Manufacture in which all the feathers or of down; artificial flowers; articles of materials used are classified human hair within a heading other than that of the product ex Chapter 68 Articles of stone, plaster, cement, asbestos, mica Manufacture in which all the or similar materials; except for: materials used are classified within a heading other than that of the product ex 6803 Articles of slate or of agglomerated slate Manufacture from worked slate ex 6812 Articles of asbestos; articles of mixtures with a Manufacture from materials of basis of asbestos or of mixtures with a basis of any heading asbestos and magnesium carbonate ex 6814 Articles of mica, including agglomerated or Manufacture from worked mica reconstituted mica, on a support of paper, (including agglomerated or paperboard or other materials reconstituted mica) Chapter 69 Ceramic products Manufacture in which all the materials used are classified within a heading other than that of the product ex Chapter 70 Glass and glassware; except for: Manufacture in which all the materials used are classified within a heading other than that of the product ex 7003 Glass with a non-reflecting layer Manufacture from materials of heading 7001 ex 7004 and ex 7005 7006 Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials: - glass plate substrate coated with dielectric thin Manufacture from materials of film, semi-conductor grade, in accordance heading 7006 with SEMII standards (60) - other Manufacture from materials of heading 7001 7007 Safety glass, consisting of toughened (tempered) Manufacture from materials of or laminated glass heading 7001 7008 Multiple-walled insulating units of glass Manufacture from materials of heading 7001 (60) SEMII – Semiconductor Equipment and Materials Institute Incorporated .L 49/82 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 7009 Glass mirrors, whether or not framed, including Manufacture from materials of rear-view mirrors heading 7001 7010 Carboys, bottles, flasks, jars, pots, phials, Manufacture in which all the Cutting of glassware, ampoules and other containers, of glass, of a materials used are classified provided that the total value kind used for the conveyance or packing of within a heading other than that of the uncut glassware used goods; preserving jars of glass; stoppers, lids and of the product does not exceed 50 % of other closures, of glass . the ex-works price of the product 7013 Glassware of a kind used for table, kitchen, toilet, Manufacture in which all the Cutting of glassware, office, indoor decoration or similar purposes materials used are classified provided that the total value (other than that of heading 7010 or 7018) within a heading other than that of the uncut glassware used of the product does not exceed 50 % of the ex-works price of the product or Hand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the product ex 7019 Articles (other than yarn) of glass fibres Manufacture from: — uncoloured slivers, rovings, yarn or chopped strands, or — glass wool ex Chapter 71 Natural or cultured pearls, precious or semi- Manufacture in which all the precious stones, precious metals, metals clad materials used are classified with precious metal, and articles thereof; within a heading other than that imitation jewellery; coin; except for: of the product ex 7101 Natural or cultured pearls, graded and Manufacture in which the value temporarily strung for convenience of transport of all the materials used does not exceed 50 % of the ex-works price of the products ex 7102, Worked precious or semi-precious stones Manufacture from unworked (natural, synthetic or reconstructed) precious or semi-precious stones ex 7103 and ex 7104 7106 7108, Precious metals: and 711021 .2 .2020 EN Official Journal of the European Union L 49/83 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) - unwrought Manufacture from materials not Electrolytic, thermal or classified in heading 7106, 7108 chemical separation of or 7110 precious metals of heading 7106, 7108 or 7110 or Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals - semi-manufactured or in powder form Manufacture from unwrought precious metals ex 7107, Metals clad with precious metals, semi- Manufacture from metals clad manufactured with precious metals, unwrought ex 7109 and ex 7111 7116 Articles of natural or cultured pearls, precious Manufacture in which the value or semi-precious stones (natural, synthetic or of all the materials used does reconstructed) not exceed 50 % of the ex-works price of the products 7117 Imitation jewellery Manufacture in which all the Manufacture from base materials used are classified metal parts, not plated within a heading other than that or covered with precious of the product metals, provided the value of all the materials used does not exceed 50 % of the ex- works price of the product ex Chapter 72 Iron and steel; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 7207 Semi-finished products of iron or non-alloy steel Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205 7208 to 7216 Flat-rolled products, bars and rods, angles, Manufacture from ingots or shapes and sections of iron or non-alloy steel other primary forms of heading 7206 7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading 7207 ex 7218, 7219 Semi-finished products, flat-rolled products, Manufacture from ingots or to 7222 bars and rods, angles, shapes and sections of other primary forms of heading stainless steel 7218 7223 Wire of stainless steel Manufacture from semi-finished materials of heading 7218L 49/84 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex 7224, 7225 Semi-finished products, flat-rolled products, Manufacture from ingots or to 7228 hot-rolled bars and rods, in irregularly wound other primary forms of heading coils; hollow drill bars and rods, of alloy or non- 7206, 7218 or 7224 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 in which all the materials used are classified within a heading other than that of the product ex 7301 Sheet piling Manufacture from materials of heading 7206 7302 Railway or tramway track construction material Manufacture from materials of of iron or steel, the following: rails, check-rails heading 7206 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, 7305 Tubes, pipes and hollow profiles, of iron (other Manufacture from materials of and 7306 than cast iron) or steel heading 7206, 7207, 7218 or 7224 ex 7307 Tube or pipe fittings of stainless steel (ISO Turning, drilling, reaming, No X5CrNiMo 1712), consisting of several parts threading, deburring and sandblasting of forged blanks, the value of which does not exceed 35 % of the ex-works price of the product 7308 Structures (excluding prefabricated buildings Manufacture in which all the of heading 9406) and parts of structures (for materials used are classified example, bridges and bridge-sections, lock-gates, within a heading other than that towers, lattice masts, roofs, roofing frameworks, of the product . However, welded doors and windows and their frames and angles, shapes and sections of thresholds for doors, shutters, balustrades, heading 7301 may not be used pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel ex 7315 Skid chain Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product21 .2 .2020 EN Official Journal of the European Union L 49/85 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 74 Copper and articles thereof; except for: Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product 7401 Copper mattes; cement copper (precipitated Manufacture in which all the copper) materials used are classified within a heading other than that of the product 7402 Unrefined copper; copper anodes for electrolytic Manufacture in which all the refining materials used are classified within a heading other than that of the product 7403 Refined copper and copper alloys, unwrought: - refined copper Manufacture in which all the materials used are classified within a heading other than that of the product - copper alloys and refined copper containing Manufacture from refined other elements copper, unwrought, or waste and scrap of copper 7404 Copper waste and scrap Manufacture in which all the materials used are classified within a heading other than that of the product 7405 Master alloys of copper Manufacture in which all the materials used are classified within a heading other than that of the product ex Chapter 75 Nickel and articles thereof; except for: Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the productL 49/86 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 7501 to 7503 Nickel mattes, nickel oxide sinters and other Manufacture in which all the intermediate products of nickel metallurgy; materials used are classified unwrought nickel; nickel waste and scrap within a heading other than that of the product ex Chapter 76 Aluminium and articles thereof; except for: Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product 7601 Unwrought aluminium Manufacture in which: Manufacture by thermal or electrolytic treatment from unalloyed aluminium — all the materials used are or waste and scrap of classified within a heading aluminium other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product 7602 Aluminium waste and scrap Manufacture in which all the materials used are classified within a heading other than that of the product ex 7616 Aluminium articles other than gauze, cloth, grill, Manufacture in which: netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium — all the materials used are wire, and expanded metal of aluminium classified within a heading other than that of the product . However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and — the value of all the materials used does not exceed 50 % of the ex-works price of the product Chapter 77 Reserved for possible future use in the HS21 .2 .2020 EN Official Journal of the European Union L 49/87 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 78 Lead and articles thereof; except for: Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product 7801 Unwrought lead - refined lead Manufacture from ‘bullion’ or ‘work’ lead - other Manufacture in which all the materials used are classified within a heading other than that of the product . However, waste and scrap of heading 7802 may not be used 7802 Lead waste and scrap Manufacture in which all the materials used are classified within a heading other than that of the product ex Chapter 79 Zinc and articles thereof; except for: Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product 7901 Unwrought zinc Manufacture in which all the materials used are classified within a heading other than that of the product . However, waste and scrap of heading 7902 may not be used 7902 Zinc waste and scrap Manufacture in which all the materials used are classified within a heading other than that of the productL 49/88 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 80 Tin and articles thereof; except for: Manufacture in which: — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product 8001 Unwrought tin Manufacture in which all the materials used are classified within a heading other than that of the product . However, waste and scrap of heading 8002 may not be used 8002 and 8007 Tin waste and scrap; other articles of tin Manufacture in which all the materials used are classified within a heading other than that of the product Chapter 81 Other base metals; cermets; articles thereof: - other base metals, wrought; articles thereof Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product - other Manufacture in which all the materials used are classified within a heading other than that of the product ex Chapter 82 Tools, implements, cutlery, spoons and forks, of Manufacture in which all the base metal; parts thereof of base metal; except materials used are classified for: within a heading other than that of the product 8206 Tools of two or more of headings 8202 to 8205, Manufacture in which all the put up in sets for retail sale materials used are classified in a heading other than headings 8202 to 8205 . However, tools of headings 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % of the ex-works price of the set21 .2 .2020 EN Official Journal of the European Union L 49/89 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 8207 Interchangeable tools for hand tools, whether Manufacture in which: or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, — all the materials used are tapping, threading, drilling, boring, broaching, classified within a heading milling, turning, or screwdriving), including dies other than that of the product, for drawing or extruding metal, and rock drilling and or earth boring tools — the value of all the materials used does not exceed 40 % of the ex-works price of the product 8208 Knives and cutting blades, for machines or for Manufacture in which: mechanical appliances — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 8211 Knives with cutting blades, serrated or not Manufacture in which all the (including pruning knives), other than knives of materials used are classified heading 8208 within a heading other than that of the product . However, knife blades and handles of base metal may be used 8214 Other articles of cutlery (for example, hair Manufacture in which all the clippers, butchers’ or kitchen cleavers, choppers materials used are classified and mincing knives, paper knives); manicure or within a heading other than that pedicure sets and instruments (including nail of the product . However, handles files) of base metal may be used 8215 Spoons, forks, ladles, skimmers, cake-servers, Manufacture in which all the fish-knives, butter-knives, sugar tongs and materials used are classified similar kitchen or tableware within a heading other than that of the product . However, handles of base metal may be used ex Chapter 83 Miscellaneous articles of base metal; except for: Manufacture in which all the materials used are classified within a heading other than that of the product ex 8302 Other mountings, fittings and similar Manufacture in which all the articles suitable for buildings, and automatic materials used are classified door closers within a heading other than that of the product . However, the other materials of heading 8302 may be used provided their value does not exceed 20 % of the ex- works price of the productL 49/90 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex 8306 Statuettes and other ornaments, of base metal Manufacture in which all the materials used are classified within a heading other than that of the product . However, the other materials of heading 8306 may be used provided their value does not exceed 30 % of the ex- works price of the product ex Chapter 84 Nuclear reactors, boilers, machinery and Manufacture in which: Manufacture in which the mechanical appliances; parts thereof; except for: value of all the materials — all the materials used are used does not exceed 30 % classified within a heading of the ex-works price of the other than that of the product, products and — the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 8401 Nuclear fuel elements Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product 8402 Steam or other vapour generating boilers (other Manufacture in which: Manufacture in which the than central heating hot water boilers capable value of all the materials also of producing low pressure steam); super- — all the materials used are used does not exceed 25 % heated water boilers classified within a heading of the ex-works price of the other than that of the product, products and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 8403 and ex Central heating boilers other than those of Manufacture in which all the Manufacture in which the 8404 heading 8402 and auxiliary plant for central materials used are classified in value of all the materials heating boilers a heading other than heading used does not exceed 40 % 8403 or 8404 of the ex-works price of the products 8406 Steam turbines and other vapour turbines Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products 8407 Spark-ignition reciprocating or rotary internal Manufacture in which the value combustion piston engines of all the materials used does not exceed 40 % of the ex-works price of the products 8408 Compression-ignition internal combustion Manufacture in which the value piston engines (diesel or semi-diesel engines of all the materials used does not exceed 40 % of the ex-works price of the products21 .2 .2020 EN Official Journal of the European Union L 49/91 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 8409 Parts suitable for use solely or principally with Manufacture in which the value the engines of heading 8407 or 8408 of all the materials used does not exceed 40 % of the ex-works price of the products 8411 Turbo-jets, turbo-propellers and other gas Manufacture in which: Manufacture in which the turbines value of all the materials used does not exceed 25 % — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 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 products ex 8413 Rotary positive displacement pumps Manufacture in which: Manufacture in which the value of all the materials used does not exceed 25 % — all the materials used are of the ex-works price of the classified within a heading product other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product ex 8414 Industrial fans, blowers and the like Manufacture in which: Manufacture in which the value of all the materials used does not exceed 25 % — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 8415 Air-conditioning machines, comprising a Manufacture in which the value motor-driven fan and elements for changing of all the materials used does the temperature and humidity, including those not exceed 40 % of the ex-works machines in which the humidity cannot be price of the products separately regulatedL 49/92 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 8418 Refrigerators, freezers and other refrigerating Manufacture in which: Manufacture in which the or freezing equipment, electric or other; heat value of all the materials pumps other than air-conditioning machines of used does not exceed 25 % — all the materials used are heading 8415 of the ex-works price of the classified within a heading products other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product, and the value of all the non- originating materials used does not exceed the value of the originating materials used ex 8419 Machines for wood, paper pulp, paper and Manufacture: Manufacture in which the paperboard industries value of all the materials used does not exceed 30 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product 8420 Calendering or other rolling machines, other Manufacture: Manufacture in which the than for metals or glass, and cylinders therefor value of all the materials used does not exceed 30 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product 8423 Weighing machinery (excluding balances of a Manufacture in which: Manufacture in which the sensitivity of 5 cg or better), including weight- value of all the materials operated counting or checking machines; used does not exceed 25 % — all the materials used are weighing machine weights of all kinds of the ex-works price of the classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product21 .2 .2020 EN Official Journal of the European Union L 49/93 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 8425 to 8428 Lifting, handling, loading or unloading Manufacture: Manufacture in which the machinery value of all the materials used does not exceed 30 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified in heading 8431 are only used up to a value of 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 products - other Manufacture: Manufacture in which the value of all the materials used does not exceed 30 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified in heading 8431 are only used up to a value of 10 % of the ex-works price of the product 8430 Other moving, grading, levelling, scraping, Manufacture: Manufacture in which the excavating, tamping, compacting, extracting or value of all the materials boring machinery, for earth, minerals or ores; used does not exceed 30 % — in which the value of all pile-drivers and pile-extractors; snow-ploughs of the ex-works price of the the materials used does not and snow-blowers products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified in heading 8431 are only used up to a value of 10 % of the ex-works price of the product ex 8431 Parts suitable for use solely or principally with Manufacture in which the value road rollers of all the materials used does not exceed 40 % of the ex-works price of the productsL 49/94 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 8439 Machinery for making pulp of fibrous cellulosic Manufacture: Manufacture in which the material or for making or finishing paper or value of all the materials paperboard used does not exceed 30 % of the ex-works price of the — in which the value of all products the materials used does not exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product 8441 Other machinery for making up paper pulp, Manufacture: Manufacture in which the paper or paperboard, including cutting machines value of all the materials of all kinds used does not exceed 30 % of the ex-works price of the — in which the value of all products the materials used does not exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product ex 8443 Office machines (for example, typewriters, Manufacture in which the value calculating machines, automatic data processing of all the materials used does machines, duplicating machines, stapling not exceed 40 % of the ex-works machines) price of the products 8444 to 8447 Machines of these headings for use in the textile Manufacture in which the value industry of all the materials used does not exceed 40 % of the ex-works price of the products ex 8448 Auxiliary machinery for use with machines of Manufacture in which the value headings 8444 and 8445 of all the materials used does not exceed 40 % of the ex-works price of the products 8452 Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:21 .2 .2020 EN Official Journal of the European Union L 49/95 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) - sewing machines (lock stitch only) with heads Manufacture: of a weight not exceeding 16 kg without motor or 17 kg with motor — in which the value of all the materials used does not exceed 40 % of the ex-works price of the product, — where the value of all the non- originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used, and — the thread tension, crochet and zigzag mechanisms used are already originating - other Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products ex 8456, 8457 Machine-tools and machines and their parts and Manufacture in which the value to 8465 and ex accessories of headings 8456 to 8466; except: of all the materials used does 8466 not exceed 40 % of the ex-works price of the products - water-jet cutting machines Manufacture in which: Manufacture in which the value of all the materials used does not exceed 30 % - parts and accessories of water-jet cutting — all the materials used are of the ex-works price of the machines classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 8469 to 8472 Office machines (for example, typewriters, Manufacture in which the value calculating machines, automatic data processing of all the materials used does machines, duplicating machines, stapling not exceed 40 % of the ex-works machines) price of the products 8480 Moulding boxes for metal foundry; mould bases; Manufacture in which the value moulding patterns; moulds for metal (other than of all the materials used does ingot moulds), metal carbides, glass, mineral not exceed 50 % of the ex-works materials, rubber or plastics price of the productsL 49/96 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 8482 Ball or roller bearings Manufacture in which: Manufacture in which the value of all the materials used does not exceed 25 % — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 8484 Gaskets and similar joints of metal sheeting; Manufacture in which the value sets or assortments of gaskets and similar joints, of all the materials used does dissimilar in composition, put up in pouches, not exceed 40 % of the ex-works envelopes or similar packings; mechanical seals price of the products ex 8486 - Machine tools for working any material by Manufacture in which the value removal of material, by laser or other light or of all the materials used does photon beam, ultrasonic, electrodischarge, not exceed 40 % of the ex-works electrochemical, electron beam, ionic-beam or price of the products plasma arc processes, and parts and accessories thereof - Machine tools (including presses) for working Manufacture in which the value metal by bending, folding, straightening, of all the materials used does flattening, and parts and accessories thereof not exceed 40 % of the ex-works price of the products - Machine tools for working stone, ceramics, Manufacture in which the value concrete, asbestos-cement or like mineral of all the materials used does materials or for cold working glass, and parts not exceed 40 % of the ex-works and accessories thereof price of the products - Marking-out instruments which are pattern Manufacture in which the value generating apparatus of a kind used for of all the materials used does producing masks or reticles from photoresist not exceed 40 % of the ex-works coated substrates; parts and accessories thereof price of the products - Moulds, injection or compression types Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products - Lifting, handling, loading or unloading Manufacture: Manufacture in which the machinery value of all the materials used does not exceed 30 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified in heading 8431 are only used up to a value of 10 % of the ex-works price of the product21 .2 .2020 EN Official Journal of the European Union L 49/97 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 8487 Machinery parts, not containing electrical Manufacture in which the value connectors, insulators, coils, contacts or other of all the materials used does electrical features, not specified or included not exceed 40 % of the ex-works elsewhere in this Chapter price of the products ex Chapter 85 Electrical machinery and equipment and parts Manufacture in which: Manufacture in which the thereof; sound recorders and reproducers; value of all the materials television image and sound recorders and used does not exceed 30 % reproducers, and parts and accessories of such — all the materials used are of the ex-works price of the articles except for: classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 8501 Electric motors and generators (excluding Manufacture: Manufacture in which the generating sets) value of all the materials used does not exceed 30 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified in heading 8503 are only used up to a value of 10 % of the ex-works price of the product 8502 Electric generating sets and rotary converters Manufacture: Manufacture in which the value of all the materials used does not exceed 30 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within heading 8501 or 8503, taken together, are only used up to a value of 10 % of the ex-works price of the product ex 8504 Power supply units for automatic data- Manufacture in which the value processing machines of all the materials used does not exceed 40 % of the ex-works price of the productsL 49/98 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex 8517 Other apparatus for the transmission or Manufacture: Manufacture in which the reception of voice, images or other data, value of all the materials including apparatus for communication in a used does not exceed 25 % — in which the value of all wireless network (such as a local or wide area of the ex-works price of the the materials used does not network), other than transmission or reception products exceed 40 % of the ex-works apparatus of heading 8443, 8525, 8527 or price of the product, and 8528 — the value of all the non- originating materials used does not exceed the value of the originating materials used ex 8518 Microphones and stands therefor; loudspeakers, Manufacture: Manufacture in which the whether or not mounted in their enclosures; value of all the materials audi-frequency electric amplifiers; electric sound used does not exceed 25 % — in which the value of all amplifier sets of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used 8519 Sound recording or reproducing apparatus Manufacture: Manufacture in which the value of all the materials used does not exceed 30 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used 8521 Video recording or reproducing apparatus Manufacture: Manufacture in which the value of all the materials used does not exceed 30 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used 8522 Parts and accessories suitable for use solely or Manufacture in which the value principally with the apparatus of heading 8519 of all the materials used does or 8521 not exceed 40 % of the ex-works price of the products21 .2 .2020 EN Official Journal of the European Union L 49/99 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 8523 Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37: - Unrecorded discs, tapes, solid-state non- Manufacture in which the value volatile storage devices and other media for the of all the materials used does recording of sound or of other phenomena, not exceed 40 % of the ex-works but excluding products of Chapter 37; price of the products - Recorded discs, tapes, solid-state non-volatile Manufacture: Manufacture in which the storage devices and other media for the value of all the materials recording of sound or of other phenomena, used does not exceed 30 % — in which the value of all but excluding products of Chapter 37 of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified in heading 8523 are only used up to a value of 10 % of the ex-works price of the product - Matrices and masters for the production of Manufacture in which the value discs, but excluding products of Chapter 37 of all the materials used does not exceed 40 % of the ex-works price of the products - Proximity cards and ‘smart cards’ with two or Manufacture in which: Manufacture in which the more electronic integrated circuits value of all the materials used does not exceed 30 % — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product - ‘Smart cards’ with one electronic integrated Manufacture: Manufacture in which the circuit value of all the materials used does not exceed 25 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the productL 49/100 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 8525 Transmission apparatus for radio-broadcasting Manufacture: Manufacture in which the or television, whether or not incorporating value of all the materials reception apparatus or sound recording or — in which the value of all used does not exceed 25 % reproducing apparatus; television cameras; the materials used does not of the ex-works price of the digital cameras and video camera recorders; exceed 40 % of the ex-works products price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used 8526 Radar apparatus, radio navigational aid Manufacture: Manufacture in which the apparatus and radio remote control apparatus value of all the materials — in which the value of all used does not exceed 25 % the materials used does not of the ex-works price of the exceed 40 % of the ex-works products price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used 8527 Reception apparatus for radio-broadcasting, Manufacture: Manufacture in which the whether or not combined, in the same housing, value of all the materials with sound recording or reproducing apparatus — in which the value of all used does not exceed 25 % or a clock the materials used does not of the ex-works price of the exceed 40 % of the ex-works products price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used 8528 Monitors and projectors, not incorporating television reception apparatus; Reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: - Monitors and projectors, not incorporating Manufacture in which the value television reception apparatus, of a kind solely of all the materials used does or principally used in an automatic data- not exceed 40 % of the ex-works processing system of heading 8471 price of the products - Other monitors and projectors, not Manufacture: Manufacture in which the incorporating television reception apparatus; value of all the materials reception apparatus for television, whether or — in which the value of all used does not exceed 25 % not incorporating radio-broadcast receivers the materials used does not of the ex-works price of the or sound or video recording or reproducing exceed 40 % of the ex-works products apparatus price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used21 .2 .2020 EN Official Journal of the European Union L 49/101 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: - suitable for use solely or principally with video Manufacture in which the value recording or reproducing apparatus of all the materials used does not exceed 40 % of the ex-works price of the products - suitable for use solely or principally with Manufacture in which: Manufacture in which the monitors and projectors, not incorporating value of all the materials television reception apparatus, of a kind solely used does not exceed 30 % or principally used in an automatic data- — all the materials used are of the ex-works price of the processing system of heading 8471 classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product - Other Manufacture: Manufacture in which the value of all the materials used does not exceed 25 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used 8535 Electrical apparatus for switching or protecting Manufacture: Manufacture in which the electrical circuits, or for making connections to value of all the materials or in electrical circuits, for a voltage exceeding used does not exceed 30 % 1 000 volts — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified in heading 8538 are only used up to a value of 10 % of the ex-works price of the product 8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000 V connectors for optical fibres, optical fibre bundles or cables:L 49/102 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) - Electrical apparatus for switching or protecting Manufacture: Manufacture in which the electrical circuits, or for making connections value of all the materials to or in electrical circuits for a voltage not used does not exceed 30 % exceeding 1 000 volts — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified in heading 8538 are only used up to a value of 10 % of the ex-works price of the 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 products -- of ceramics Manufacture in which all the materials used are classified within a heading other than that of the product -- of copper Manufacture in which: — all the materials used are classified within a heading other than that of the product, — 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: Manufacture in which the and other bases, equipped with two or more value of all the materials apparatus of heading 8535 or 8536, for used does not exceed 30 % electric control or the distribution of electricity, — in which the value of all of the ex-works price of the including those incorporating instruments or the materials used does not products apparatus of Chapter 90, and numerical control exceed 40 % of the ex-works apparatus, other than switching apparatus of price of the product, and heading 8517 — where, within the above limit, the materials classified in heading 8538 are only used up to a value of 10 % of the ex-works price of the product21 .2 .2020 EN Official Journal of the European Union L 49/103 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex 8541 Diodes, transistors and similar semi-conductor Manufacture in which: Manufacture in which the devices, except wafers not yet cut into chips value of all the materials used does not exceed 25 % — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 8542 Electronic integrated circuits: - monolithic integrated circuits Manufacture: Manufacture in which the value of all the materials used does not exceed 25 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product - multichips which are parts of machinery or Manufacture in which the value apparatus, not specified or included elsewhere of all the materials used does in this Chapter not exceed 40 % of the ex-works price of the products - other Manufacture: Manufacture in which the value of all the materials used does not exceed 25 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product 8544 Insulated (including enamelled or anodised) Manufacture in which the value wire, cable (including coaxial cable) and other of all the materials used does insulated electric conductors, whether or not not exceed 40 % of the ex-works fitted with connectors; optical fibre cables, made price of the products up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectorsL 49/104 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 8545 Carbon electrodes, carbon brushes, lamp Manufacture in which the value carbons, battery carbons and other articles of of all the materials used does graphite or other carbon, with or without metal, not exceed 40 % of the ex-works of a kind used for electrical purposes price of the products 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 products 8547 Insulating fittings for electrical machines, Manufacture in which the value appliances or equipment, being fittings wholly of all the materials used does of insulating material apart from any minor not exceed 40 % of the ex-works components of metal (for example, threaded price of the products sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material 8548 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter: - Electronic microassemblies Manufacture: Manufacture in which the value of all the materials used does not exceed 25 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product - Other Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products ex Chapter 86 Railway or tramway locomotives, rolling-stock Manufacture in which the value and parts thereof; mechanical (including electro- of all the materials used does mechanical) traffic signalling equipment of all not exceed 40 % of the ex-works kinds; except for: price of the products21 .2 .2020 EN Official Journal of the European Union L 49/105 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 8608 Railway or tramway track fixtures and fittings; Manufacture in which: Manufacture in which the mechanical (including electromechanical) value of all the materials signalling, safety or traffic control equipment — all the materials used are used does not exceed 30 % for railways, tramways, roads, inland waterways, classified within a heading of the ex-works price of the parking facilities, port installations or airfields; other than that of the product, products parts of the foregoing and — the value of all the materials used does not exceed 40 % of the ex-works price of the product ex Chapter 87 Vehicles other than railway or tramway rolling- Manufacture in which the value stock, and parts and accessories thereof; except of all the materials used does for: not exceed 40 % of the ex-works price of the products 8709 Works trucks, self-propelled, not fitted with Manufacture in which: Manufacture in which the lifting or handling equipment, of the type used value of all the materials in factories, warehouses, dock areas or airports — all the materials used are used does not exceed 30 % for short distance transport of goods; tractors of classified within a heading of the ex-works price of the the type used on railway station platforms; parts other than that of the product, products of the foregoing vehicles and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 8710 Tanks and other armoured fighting vehicles, Manufacture in which: Manufacture in which the motorised, whether or not fitted with weapons, value of all the materials and parts of such vehicles — all the materials used are used does not exceed 30 % classified within a heading of the ex-works price of the other than that of the product, products and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 8711 Motor-cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: - with reciprocating internal combustion piston engine of a cylinder capacity: -- not exceeding 50 cc Manufacture: Manufacture in which the value of all the materials — in which the value of all used does not exceed 20 % the materials used does not of the ex-works price of the exceed 40 % of the ex-works products price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials usedL 49/106 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) -- exceeding 50 cc Manufacture: Manufacture in which the value of all the materials used does not exceed 25 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used - other Manufacture: Manufacture in which the value of all the materials used does not exceed 30 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used ex 8712 Bicycles without ball bearings Manufacture from materials of Manufacture in which the any heading, except those of value of all the materials heading 8714 used does not exceed 30 % of the ex-works price of the products 8715 Baby carriages and parts thereof Manufacture in which: Manufacture in which the value of all the materials used does not exceed 30 % — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 8716 Trailers and semi-trailers; other vehicles, not Manufacture in which: Manufacture in which the mechanically propelled; parts thereof value of all the materials used does not exceed 30 % — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product21 .2 .2020 EN Official Journal of the European Union L 49/107 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 88 Aircraft, spacecraft, and parts thereof; except for: Manufacture in which all the Manufacture in which the materials used are classified value of all the materials within a heading other than that used does not exceed 40 % of the product of the ex-works price of the products ex 8804 Rotochutes Manufacture from materials of Manufacture in which the any heading, including other value of all the materials materials of heading 8804 used does not exceed 40 % of the ex-works price of the products 8805 Aircraft launching gear; deck-arrestor or Manufacture in which all the Manufacture in which the similar gear; ground flying trainers; parts of the materials used are classified value of all the materials foregoing articles within a heading other than that used does not exceed 30 % of the product of the ex-works price of the products Chapter 89 Ships, boats and floating structures Manufacture in which all the Manufacture in which the materials used are classified value of all the materials within a heading other than that used does not exceed 40 % of the product . However, hulls of of the ex-works price of the heading 8906 may not be used products ex Chapter 90 Optical, photographic, cinematographic, Manufacture in which: Manufacture in which the measuring, checking, precision, medical or value of all the materials surgical instruments and apparatus; parts and used does not exceed 30 % accessories thereof; except for: — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 9001 Optical fibres and optical fibre bundles; optical Manufacture in which the value fibre cables other than those of heading 8544; of all the materials used does sheets and plates of polarising material; lenses not exceed 40 % of the ex-works (including contact lenses), prisms, mirrors price of the products 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 elements, of any material, mounted, being parts of all the materials used does of or fittings for instruments or apparatus, other not exceed 40 % of the ex-works than such elements of glass not optically worked price of the products 9004 Spectacles, goggles and the like, corrective, Manufacture in which the value protective or other of all the materials used does not exceed 40 % of the ex-works price of the productsL 49/108 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex 9005 Binoculars, monoculars, other optical telescopes, Manufacture in which: Manufacture in which the and mountings therefor value of all the materials used does not exceed 30 % — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used ex 9006 Photographic (other than cinematographic) Manufacture in which: Manufacture in which the cameras; photographic flashlight apparatus value of all the materials and flashbulbs other than electrically ignited used does not exceed 30 % flashbulbs — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used 9007 Cinematographic cameras and projectors, Manufacture in which: Manufacture in which the whether or not incorporating sound recording value of all the materials or reproducing apparatus used does not exceed 30 % — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used21 .2 .2020 EN Official Journal of the European Union L 49/109 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 9011 Compound optical microscopes, including those Manufacture in which: Manufacture in which the for photomicrography, cinephotomicrography value of all the materials or microprojection used does not exceed 30 % of the ex-works price of the — all the materials used are products classified within a heading other than that of the product, — the value of all the materials used does not exceed 40 % of the ex-works price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used ex 9014 Other navigational instruments and appliances Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products 9015 Surveying (including photogrammetrical Manufacture in which the value surveying), hydrographic, oceanographic, of all the materials used does hydrological, meteorological or geophysical not exceed 40 % of the ex-works instruments and appliances, excluding price of the products compasses; rangefinders 9016 Balances of a sensitivity of 5 cg or better, with or Manufacture in which the value without weights of all the materials used does not exceed 40 % of the ex-works price of the products 9017 Drawing, marking-out or mathematical Manufacture in which the value calculating instruments (for example, drafting of all the materials used does machines, pantographs, protractors, drawing not exceed 40 % of the ex-works sets, slide rules, disc calculators); instruments price of the products 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:L 49/110 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) - Dentists’ chairs incorporating dental Manufacture from materials of Manufacture in which the appliances or dentists’ spittoons any heading, including other value of all the materials materials of heading 9018 used does not exceed 40 % of the ex-works price of the products - Other Manufacture in which: Manufacture in which the value of all the materials used does not exceed 25 % — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 9019 Mechano-therapy appliances; massage Manufacture in which: Manufacture in which the apparatus; psychological aptitude-testing value of all the materials apparatus; ozone therapy, oxygen therapy, used does not exceed 25 % aerosol therapy, artificial respiration or other — all the materials used are of the ex-works price of the therapeutic respiration apparatus classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 9020 Other breathing appliances and gas masks, Manufacture in which: Manufacture in which the excluding protective masks having neither value of all the materials mechanical parts nor replaceable filters used does not exceed 25 % — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 9024 Machines and appliances for testing the hardness, Manufacture in which the value strength, compressibility, elasticity or other of all the materials used does mechanical properties of materials (for example, not exceed 40 % of the ex-works metals, wood, textiles, paper, plastics) price of the products 9025 Hydrometers and similar floating instruments, Manufacture in which the value thermometers, pyrometers, barometers, of all the materials used does hygrometers and psychrometers, recording or not exceed 40 % of the ex-works not, and any combination of these instruments price of the products21 .2 .2020 EN Official Journal of the European Union L 49/111 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 9026 Instruments and apparatus for measuring Manufacture in which the value or checking the flow, level, pressure or other of all the materials used does variables of liquids or gases (for example, not exceed 40 % of the ex-works flow meters, level gauges, manometers, price of the products heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 9027 Instruments and apparatus for physical or Manufacture in which the value chemical analysis (for example, polarimeters, of all the materials used does refractometers, spectrometers, gas or smoke not exceed 40 % of the ex-works analysis apparatus); instruments and apparatus price of the products 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 products - Other Manufacture: Manufacture in which the value of all the materials used does not exceed 30 % — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used 9029 Revolution counters, production counters, Manufacture in which the value taximeters, milometers, pedometers and the like; of all the materials used does speed indicators and tachometers, other than not exceed 40 % of the ex-works those of heading 9014 or 9015; stroboscopes price of the products 9030 Oscilloscopes, spectrum analysers and other Manufacture in which the value instruments and apparatus for measuring or of all the materials used does checking electrical quantities; instruments and not exceed 40 % of the ex-works apparatus for measuring or detecting alpha, price of the products beta, gamma, X-ray, cosmic or other ionising radiationsL 49/112 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 9031 Measuring or checking instruments, appliances Manufacture in which the value and machines, not specified or included of all the materials used does elsewhere in this Chapter; profile projectors not exceed 40 % of the ex-works price of the products 9032 Automatic regulating or controlling instruments Manufacture in which the value and apparatus of all the materials used does not exceed 40 % of the ex-works price of the products 9033 Parts and accessories (not specified or included Manufacture in which the value elsewhere in this Chapter) for machines, of all the materials used does appliances, instruments or apparatus of not exceed 40 % of the ex-works Chapter 90 price of the products ex Chapter 91 Clocks and watches and parts thereof; except for: Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the products 9105 Other clocks Manufacture: Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the — in which the value of all products the materials used does not exceed 40 % of the ex-works price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used 9109 Clock movements, complete and assembled Manufacture: Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the — in which the value of all products the materials used does not exceed 40 % of the ex-works price of the product, and — the value of all the non- originating materials used does not exceed the value of the originating materials used21 .2 .2020 EN Official Journal of the European Union L 49/113 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 9110 Complete watch or clock movements, Manufacture: Manufacture in which the unassembled or partly assembled (movement value of all the materials sets); incomplete watch or clock movements, used does not exceed 30 % assembled; rough watch or clock movements — in which the value of all of the ex-works price of the the materials used does not products exceed 40 % of the ex-works price of the product, and — where, within the above limit, the materials classified in heading 9114 are only used up to a value of 10 % of the ex-works price of the product 9111 Watch cases and parts thereof Manufacture in which: Manufacture in which the value of all the materials used does not exceed 30 % — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 9112 Clock cases and cases of a similar type for other Manufacture in which: Manufacture in which the goods of this Chapter, and parts thereof value of all the materials used does not exceed 30 % — all the materials used are of the ex-works price of the classified within a heading products other than that of the product, and — the value of all the materials used does not exceed 40 % of the ex-works price of the product 9113 Watch straps, watch bands and watch bracelets, and parts thereof: - of base metal, whether or not gold- or silver- Manufacture in which the value plated, or of metal clad with precious metal of all the materials used does not exceed 40 % of the ex-works price of the products - Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the productsL 49/114 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) Chapter 92 Musical instruments; parts and accessories of Manufacture in which the value such articles of all the materials used does not exceed 40 % of the ex-works price of the products Chapter 93 Arms and ammunition; parts and accessories Manufacture in which the value thereof of all the materials used does not exceed 50 % of the ex-works price of the products ex Chapter 94 Furniture; bedding, mattresses, mattress Manufacture in which all the Manufacture in which the supports, cushions and similar stuffed materials used are classified value of all the materials furnishings; lamps and lighting fittings, not within a heading other than that used does not exceed 40 % elsewhere specified or included; illuminated of the product of the ex-works price of the signs, illuminated name-plates and the like; product prefabricated buildings; except for: ex 9401 and Base metal furniture, incorporating unstuffed Manufacture in which all the Manufacture in which the cotton cloth of a weight of 300 g/m2 or less materials used are classified value of all the materials within a heading other than that used does not exceed 40 % ex 9403 of the product of the ex-works price of the products or manufacture from cotton cloth already made up in a form ready for use of heading 9401 or 9403, provided: — its value does not exceed 25 % of the ex-works price of the product, and — all the other materials used are originating and are classified in a heading other than heading 9401 or 9403 9405 Lamps and lighting fittings including searchlights Manufacture in which the value and spotlights and parts thereof, not elsewhere of all the materials used does specified or included; illuminated signs, not exceed 50 % of the ex-works illuminated name-plates and the like, having a price of the products 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 products21 .2 .2020 EN Official Journal of the European Union L 49/115 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) ex Chapter 95 Toys, games and sports requisites; parts and Manufacture in which all the accessories thereof; except for: materials used are classified within a heading other than that of the product ex 9503 Other toys; reduced-size (‘scale’) models and Manufacture in which: similar recreational models, working or not; puzzles of all kinds — all the materials used are classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 9506 Golf clubs and parts thereof Manufacture in which all the materials used are classified within a heading other than that of the product . However, roughly-shaped blocks for making golf-club heads may be used ex Chapter 96 Miscellaneous manufactured articles; except for: Manufacture in which all the materials used are classified within a heading other than that of the product ex 9601 and Articles of animal, vegetable or mineral carving Manufacture from ‘worked’ materials carving materials of the same heading ex 9602 ex 9603 Brooms and brushes, (except for besoms and the Manufacture in which the value like and brushes made from marten or squirrel of all the materials used does hair), hand-operated mechanical floor sweepers, not exceed 50 % of the ex-works not motorised, paint pads and rollers; squeegees price of the products (other than roller squeegees) . 9605 Travel sets for personal toilet, sewing or shoe or Each item in the set must satisfy clothes cleaning the rule which would apply to it if it were not included in the set . However, non-originating articles may be incorporated, provided their total value does not exceed 15 % of the ex-works price of the setL 49/116 EN Official Journal of the European Union 21 .2 .2020 Working or processing carried out on non-originating materials that HS heading Product description confers originating status (1) (2) (3) or (4) 9606 Buttons, press-fasteners, snap-fasteners and Manufacture in which: press-studs, button moulds and other parts of — all the materials used are these articles button blanks classified within a heading other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product 9608 Ball-point pens; felt-tipped and other porous- Manufacture in which all the tipped pens and markers; fountain pens, materials used are classified stylograph pens and other pens; duplicating within a heading other than that stylos; propelling or sliding pencils; pen- of the product . holders, pencil-holders and similar holders; However, nibs or nib- parts (including caps and clips) of the foregoing points classified within the same articles, other than those of heading 9609 heading may be used 9612 Typewriter or similar ribbons, inked or otherwise Manufacture in which: prepared for giving impressions, whether or not — all the materials used are on spools or in cartridges; ink-pads, whether or classified within a heading not inked, with or without boxes other than that of the product, and — the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 9613 Lighters with piezo-igniter Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product ex 9614 Smoking pipes and pipe bowls Manufacture from roughly shaped blocks Chapter 97 Works of art, collectors’ pieces and antiques Manufacture in which all the materials used are classified within a heading other than that of the product21 .2 .2020 EN Official Journal of the European Union L 49/117 ANNEX II-A Derogations from the list of working or processing to be carried out on non-originating materials in order for the product manufactured to acquire originating status The products mentioned in the list may not all be covered by the Agreement . It is, therefore, necessary to consult the other parts of the Agreement . COMMON PROVISIONS 1 . For the products listed in the table below, the following rules may also apply instead of the rules set out in Annex II to this Protocol . 2 . A proof of origin issued or made out pursuant to this Annex shall bear the following entry in French: ‘Dérogation – Annexe II-A du protocole n° 1… – Matières de la position SH n° … originaires de … utilisées .’ . This entry shall be recorded in box 7 of the movement certificates EUR .1 referred to in Article 18 of this Protocol, or shall be added to the origin declaration referred to in Article 21 thereof . 3 . Côte d’Ivoire and the Member States of the European Union shall each take the steps necessary to implement this Annex . Special derogation concerning working or processing carried out on HS heading Product description non-originating materials that confers originating status Chapter 2 Meat and edible meat offal All meat and edible offal must be wholly obtained Chapter 4 Dairy produce; birds’ eggs, natural honey, Manufacture in which: edible products of animal origin, not elsewhere specified or included — all the materials of Chapter 4 used are wholly obtained — the content of materials of Chapter 17 used does not exceed 40 % of the weight of the final product Chapter 6 Live trees and other plants; bulbs, roots and the Manufacture in which all the materials of Chapter 6 used are like; cut flowers and ornamental foliage wholly obtained or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products 0812 - 0814 Fruit and nuts, provisionally preserved; fruit, Manufacture in which the content of materials of Chapter 8 dried, other than that of headings 0801 to used does not exceed 30 % of the weight of the final product 0806; Peel of citrus fruits or melonsL 49/118 EN Official Journal of the European Union 21 .2 .2020 Special derogation concerning working or processing carried out on HS heading Product description non-originating materials that confers originating status Chapter 9 Coffee, tea, maté and spices Manufacture from materials of any heading 1101 - 1104 Grain mill products Manufacture from materials of Chapter 10, except rice of heading 1006 1105 - 1109 Flour, meal, powder, flakes of potatoes, etc .; Manufacture in which the content of non-originating materials starches; inulin; wheat gluten does not exceed 20 % by weight or Manufacture from materials of Chapter 10, except materials of heading 1006, in which the materials of heading 0710 and of subheading 0710 10 used are wholly obtained Chapter 12 Oil seeds and oleaginous fruits; miscellaneous Manufacture from materials of any heading except that of the grains, seeds and fruit; industrial or medicinal product plants; straw and fodder 1301 Lac; natural gums, resins, gum-resins and Manufacture from materials of any heading oleoresins (for example, balsams) 1302 Vegetable saps and extracts; pectic substances, Manufacture in which the value of all the materials used does pectinates and pectates; agar-agar and other not exceed 70 % of the ex-works price of the products mucilages and thickeners, whether or not modified, derived from vegetable products: - Mucilages and thickeners, modified, derived from vegetable products 1506 Other animal fats and oils and their fractions, Manufacture from materials of any heading except that of the whether or not refined, but not chemically product modified ex 1507 to Vegetable oils and their fractions: Manufacture from materials of any subheading except that of the product 1515 - Soya-bean, ground-nut, palm, coconut (copra), palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption, except olive oils of headings 1509 and 1510 1516 Animal or vegetable fats and oils and their Manufacture from materials classified in a heading other than fractions, partly or wholly hydrogenated, inter- that of the product esterified, re-esterified or elaidinised, whether or not refined, but not further prepared21 .2 .2020 EN Official Journal of the European Union L 49/119 Special derogation concerning working or processing carried out on HS heading Product description non-originating materials that confers originating status Chapter 18 Cocoa and cocoa preparations Manufacture: — from materials of any heading except that of the product — in which the content of materials of Chapter 17 used does not exceed 40 % of the weight of the final product 1901 Food preparations of flour, groats, meal, starch Manufacture: or malt extract, not containing cocoa in more than 40 % by weight calculated on a totally defatted basis, not elsewhere specified or — from materials of any heading except that of the product included; food preparations of goods of heading 0401 to 0404, containing less than 5 % by — in which the content of materials of Chapter 17 used does weight of cocoa calculated on a totally defatted not exceed 40 % of the weight of the final product basis, not elsewhere specified or included 1902 Pasta, whether or not cooked or stuffed Manufacture in which: (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, — the content of materials of Chapter 11 used does not exceed whether or not prepared 20 % of the weight of the final product — the weight of the materials of Chapters 2 and 3 used does not exceed 20 % of the weight of the final product; 1903 Tapioca and substitutes therefor prepared from Manufacture from materials of any heading except that of the starch, in the form of flakes, grains, pearls, product siftings or in similar forms: - with a content of materials of subheading 1108 13 (potato starch) not more than 30 % by weight 1904 Prepared foods obtained by the swelling or Manufacture: roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of — from materials of any heading, except those of heading flakes or other worked grains (except flour and 1806 meal), pre-cooked or otherwise prepared, not elsewhere specified or included — in which the content of materials of Chapter 11 used does not exceed 20 % by weight — in which the content of materials of Chapter 17 used does not exceed 40 % of the weight of the final product 1905 Bread, pastry, cakes, biscuits and other bakers’ Manufacture in which the content of materials of Chapter 11 wares, whether or not containing cocoa; used does not exceed 20 % by weight communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar productsL 49/120 EN Official Journal of the European Union 21 .2 .2020 Special derogation concerning working or processing carried out on HS heading Product description non-originating materials that confers originating status ex Chapter 20 Preparations of vegetables, fruit, nuts or other Manufacture: parts of plants: — from materials of any heading except that of the product from materials other than of headings 2002 and 2003 — in which the content of materials of Chapter 17 used does not exceed 40 % of the weight of the final product or Manufacture: — in which the value of all the materials used does not exceed 70 % of the ex-works price of the product — in which the content of materials of Chapter 17 used does not exceed 40 % of the weight of the final product Chapter 21 Miscellaneous edible preparations Manufacture: — from materials of any heading except that of the product — in which the content of materials of Chapters 4 and 17 used does not exceed 40 % of the weight of the final product or Manufacture: — in which the value of all the materials used does not exceed 70 % of the ex-works price of the product — in which the content of materials of Chapters 4 and 17 used does not exceed 40 % of the weight of the final product Chapter 23 Residues and waste from the food industries; Manufacture: prepared animal fodder — from materials of any heading except that of the product — in which the maize (corn) content or the content of materials of Chapters 2, 4 and 17 used does not exceed 40 % of the weight of the final product or Manufacture: — in which the value of all the materials used does not exceed 70 % of the ex-works price of the product — in which the maize (corn) content or the content of materials of Chapters 2, 4 and 17 used does not exceed 40 % of the weight of the final product21 .2 .2020 EN Official Journal of the European Union L 49/121 Special derogation concerning working or processing carried out on HS heading Product description non-originating materials that confers originating status Chapter 32 Tanning or dyeing extracts; tannins and their Manufacture in which all the materials used are classified in derivatives; dyes, pigments and other colouring a heading other than that of the product . However, materials matter; paints and varnishes; putty and other classified within the same heading may be used provided their mastics; inks value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product Chapter 33 Essential oils and resinoids; perfumery, cosmetic Manufacture in which all the materials used are classified in or toilet preparations a heading other than that of the product . However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product ex Chapter 34 Soap, organic surface-active agents, washing Manufacture in which all the materials used are classified in preparations, lubricating preparations, artificial a heading other than that of the product . However, materials waxes, prepared waxes, polishing or scouring classified within the same heading may be used provided their preparations, candles and similar articles, value does not exceed 20 % of the ex-works price of the product modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except: or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product ex 3404 Artificial waxes and prepared waxes: Manufacture from materials of any heading - with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax Chapter 35 Albuminoidal substances; modified starches; Manufacture in which the value of all the materials used does glues; enzymes not exceed 60 % of the ex-works price of the product Chapter 36 Explosives; pyrotechnic products; matches; Manufacture in which the value of all the materials used does pyrophoric alloys; certain combustible not exceed 60 % of the ex-works price of the product preparations Chapter 37 Photographic or cinematographic goods Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the productL 49/122 EN Official Journal of the European Union 21 .2 .2020 Special derogation concerning working or processing carried out on HS heading Product description non-originating materials that confers originating status Chapter 38 Miscellaneous chemical products Manufacture in which all the materials used are classified in a heading other than that of the product . However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product ex 3922 to 3926 Articles of plastics Manufacture in which all the materials used are classified in a heading other than that of the product . ex Chapter 41 Raw hides and skins (other than furskins) and Manufacture in which all the materials used are classified in a leather heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product 4101 - 4103 Raw hides and skins of bovine (including Manufacture from materials of any heading buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other than those excluded by Notes 1(b) or 1(c) to Chapter 41 4104 - 4106 Tanned or crust hides and skins, without wool Retanning of pre-tanned leather or hair on, whether or not split, but not further prepared Chapter 42 Articles of leather; saddlery and harness; Manufacture in which all the materials used are classified in a travel goods, handbags and similar containers; heading other than that of the product articles of animal gut (other than silk worm gut) or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product21 .2 .2020 EN Official Journal of the European Union L 49/123 Special derogation concerning working or processing carried out on HS heading Product description non-originating materials that confers originating status Chapter 46 Manufactures of straw, of esparto or of other Manufacture in which all the materials used are classified in a plaiting materials; basketware and wickerwork heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product Chapter 48 Paper and paperboard; articles of paper pulp, of Manufacture in which all the materials used are classified in a paper or of paperboard heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product ex 6117 Other made-up clothing accessories; knitted Spinning of natural and/or man-made staple fibres, or extrusion or crocheted parts of garments or of clothing of man-made filament yarn, accompanied by knitting (knitted accessories to shape products) or Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape products) 6213 and 6214 Handkerchiefs, shawls, scarves, mufflers, Weaving accompanied by making-up (including cutting) mantillas, veils and the like: or - embroidered 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 (1) or Making-up preceded 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 the unprinted fabric used does not exceed 47,5 % of the ex- works price of the product Weaving accompanied by making-up (including cutting) or - other Making-up preceded by printing accompanied by at least two preparatory 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 (1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 .L 49/124 EN Official Journal of the European Union 21 .2 .2020 Special derogation concerning working or processing carried out on HS heading Product description non-originating materials that confers originating status 6307 Other made-up articles, including dress patterns Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product 6308 Sets consisting of woven fabric and yarn, Each item of the set must satisfy the rule which would apply whether or not with accessories, for making up to it if it were not included in the set . However, the value of the into rugs, tapestries, embroidered table cloths non-originating articles must not exceed 35 % of the ex-works or serviettes, or similar textile articles, put up in price of the set packings for retail sale ex Chapter 64 Footwear, gaiters and the like Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components Chapter 69 Ceramic products Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex Chapter 71 Natural or cultured pearls, precious or semi- Manufacture in which all the materials used are classified in a precious stones, precious metals, metals clad heading other than that of the product with precious metal, and articles thereof; imitation jewellery; coin, except for: or Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product 7106, 7108 and Precious metals: 7110 - unwrought Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110 or Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110 or Fusion and/or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals - semi-manufactured or in powder form Manufacture from unwrought precious metals 7115 Other articles of precious metal or of metal clad Manufacture from materials of any heading except that of the with precious metal product21 .2 .2020 EN Official Journal of the European Union L 49/125 Special derogation concerning working or processing carried out on HS heading Product description non-originating materials that confers originating status Chapter 83 Miscellaneous articles of base metal Manufacture in which all the materials used are classified in a heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product ex 8302 Other mountings, fittings and similar Manufacture in which all the materials used are classified in articles suitable for buildings, and automatic a heading other than that of the product . However, the other door closers materials of heading 8302 may be used provided their value does not exceed 30 % of the ex-works price of the product ex 8306 Statuettes and other ornaments, of base metal Manufacture in which all the materials used are classified in a heading other than that of the product . However, the other materials of heading 8306 may be used provided their value does not exceed 40 % of the ex-works price of the product Chapter 84 Nuclear reactors, boilers, machinery and Manufacture in which all the materials used are classified in a mechanical appliances; parts thereof heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Chapter 85 Electrical machinery and equipment and parts Manufacture in which the value of all the materials used does thereof; sound recorders and reproducers, not exceed 50 % of the ex-works price of the product television image and sound recorders and reproducers, and parts and accessories of such articles Chapter 87 Vehicles other than railway or tramway rolling Manufacture in which all the materials used are classified in a stock, and parts and accessories thereof heading other than that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Chapter 94 Furniture; bedding, mattresses, mattress Manufacture in which all the materials used are classified in a supports, cushions and similar stuffed heading other than that of the product furnishings; lamps and lighting fittings, not or elsewhere specified or included; illuminated Manufacture in which the value of all the materials used does signs, illuminated name-plates and the like; not exceed 60 % of the ex-works price of the product prefabricated buildingsL 49/126 EN Official Journal of the European Union 21 .2 .2020 ANNEX III FORM FOR MOVEMENT CERTIFICATE EUR.1 1 . Movement certificates EUR .1 shall be made out on the basis of the form of which a specimen appears in this Annex . This form shall be printed in one or more of the languages in which the Agreement is drawn up . Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State . If they are handwritten, they shall be completed in ink in printed characters . 2 . Each certificate shall measure 210 × 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed . The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 60 g/m² . It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye . 3 . The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers . In the latter case, each certificate must include a reference to such approval . Each certificate must bear the name and address of the printer or a mark by which the printer can be identified . It shall also bear a serial number, either printed or not, by which it can be identified .21 .2 .2020 EN Official Journal of the European Union L 49/127 MOVEMENT CERTIFICATEL 49/128 EN Official Journal of the European Union 21 .2 .202021 .2 .2020 EN Official Journal of the European Union L 49/129 APPLICATION FOR A MOVEMENT CERTIFICATEL 49/130 EN Official Journal of the European Union 21 .2 .2020 DECLARATION BY THE EXPORTER21 .2 .2020 EN Official Journal of the European Union L 49/131 ANNEX IV ORIGIN DECLARATION The origin declaration, the text of which is given below, must be made out in accordance with the footnotes . However, the footnotes do not have to be reproduced . Bulgarian version Износителят на продуктите, обхванати от този документ (митническо разрешение № …(1)) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход(2) . Spanish version El exportador de los productos incluidos en el presente documento (autorización aduanera n .°… …(1) .) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial . …(2) . Czech version Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v …(2) . Danish version Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr . …(1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i …(2) . German version Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr . …(1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte …(2) Ursprungswaren sind . Estonian version Käesoleva dokumendiga hõlmatud toodete eksportija (tolli luba nr . …(1)) deklareerib, et need tooted on …(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti . Greek version Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ΄αριθ. …(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής …(2) . English version The exporter of the products covered by this document (customs authorization No …(1)) declares that, except where otherwise clearly indicated, these products are of …(2) preferential origin . French version L’exportateur des produits couverts par le présent document (autorisation douanière n°…(1)) déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle …(2) . Croatian version Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. …(1)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi …(2) preferencijalnog podrijetla .L 49/132 EN Official Journal of the European Union 21 .2 .2020 Italian version L’esportatore delle merci contemplate nel presente documento (autorizzazione doganale n …(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale …(2) . Latvian version To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. …(1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme no …(2) . Lithuanian version Šiame dokumente išvardytų produktų eksportuotojas (muitinės liudijimo Nr …(1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinės kilmės produktai. Hungarian version A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy eltérő jelzés hiányában az áruk kedvezményes …(2) származásúak . Maltese version L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru . …(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali …(2) . Dutch version De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr . …(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële … oorsprong zijn(2) . Polish version Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie . Portuguese version O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n . …(1)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial …(2) . Romanian version Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. …(1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferenţială …(2) . Slovenian version Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo . Slovak version Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2) .21 .2 .2020 EN Official Journal of the European Union L 49/133 Finnish version Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o …(1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita (2) . Swedish version Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr . . . .(1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande . . . ursprung(2) . …………………………………………………………………(3) . (Place and date) …………………………………………………………………(4) . (Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script) (1) When the origin declaration is made out by an approved exporter within the meaning of Article 22 of this Protocol, the authorisation number of the approved exporter must be entered in this space . When the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank . (2) Origin of products to be indicated . When the origin declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 42 of this Protocol, the exporter must clearly indicate them in the document on which the declaration is made out by means of the indication ‘CM’ . (3) These indications may be omitted if the information is contained on the document itself . (4) See Article 22(4) of this Protocol . In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory .L 49/134 EN Official Journal of the European Union 21 .2 .2020 ANNEX V-A SUPPLIER DECLARATION FOR PRODUCTS HAVING PREFERENTIAL ORIGIN STATUS I, the undersigned, declare that the goods listed on this invoice ………………………………………………………………… (1) were produced in …………………(2) and satisfy the rules of origin governing preferential trade between Côte d’Ivoire and the European Union . I undertake to make available to the customs authorities, if required, evidence in support of this declaration . …………………………………………………………………………………………………………………………………… (3) …………………………………………………………………………………………………………………………………… (4) …………………………………………………………………………………………………………………………………… (5) Note The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration . The footnotes do not have to be reproduced . (1) — If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: ‘……… listed on this invoice and marked ……… were produced ………’; — If a document other than an invoice or an annex to the invoice is used (see Article 28(5) of this Protocol), the name of the document concerned shall be mentioned instead of the word ‘invoice’ . (2) The European Union, a Member State of the European Union, Côte d’Ivoire, an OCTs or another ACP State having applied a EPA at least on a provisional basis . Where Côte d’Ivoire, an OCTs or another ACP State having applied an EPA at least on a provisional basis is given, reference must also be made to the EU customs office holding any relevant movement certificate(s) EUR .1 or EUR .2, giving the reference number(s) of the certificate(s) or form(s) concerned and, if possible, the relevant customs entry number . (3) Place and date . (4) Name and function in company . (5) Signature .21 .2 .2020 EN Official Journal of the European Union L 49/135 ANNEX V-B SUPPLIER DECLARATION FOR PRODUCTS NOT HAVING PREFERENTIAL ORIGIN STATUS I, the undersigned, declare that the goods listed on this invoice …………………………(1) were produced ……………………… ………(2) and incorporate the following components or materials which do not originate in Côte d’Ivoire, in another ACP State having applied an EPA at least on a provisional basis, in an OCTs or in the European Union for preferential trade: ………………………………………………………………………(3) ……………………………………………………… (4) ………………………………(5) ……………………………………………………………………………………………………………………………………… …………………………………………………………………………………………………………………………………… (6) I undertake to make available to the customs authorities, if required, evidence in support of this declaration . ………………………………………………………………………(7) ……………………………………………………… (8) ………………………………………………………………………(9) Note The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration . The footnotes do not have to be reproduced . (1) — If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: ‘……………… listed on this invoice and marked ……………… were produced ………’ . — If a document other than an invoice or an annex to the invoice is used (see Article 28(5) of this Protocol), the name of the document concerned shall be mentioned instead of the word ‘invoice’ . (2) The European Union, a Member State of the European Union, Côte d’Ivoire, an OCTs or another ACP State having applied a EPA at least on a provisional basis . (3) A description of the product is to be given in all cases . The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined . (4) Customs values to be given only if required . (5) Country of origin to be given only if required . The origin to be given must be a preferential origin, all other origins to be given as ‘third country’ . (6) ‘and have undergone the following processing in [the European Union] [a Member State of the European Union] [Côte d’Ivoire] [an OCTs] [another ACP State having applied an EPA at least on a provisional basis] …………………’, to be added with a description of the processing carried out if this information is required . (7) Place and date . (8) Name and function in company . (9) Signature .L 49/136 EN Official Journal of the European Union 21 .2 .2020 ANNEX VI INFORMATION CERTIFICATE 1 . The form of the information certificate given in this Annex shall be used; it shall be printed in one or more of the official languages in which the Agreement is drawn up and shall be in accordance with the provisions of the domestic law of the exporting State . Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink in capital letters . They shall bear a serial number, whether or not printed, by which they can be identified . 2 . The information certificate shall measure 210 × 297 mm, a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed . The paper must be white, sized for writing, not containing mechanical pulp and weighing not less than 65 g/m² . 3 . The national administrations may reserve the right to print the forms themselves or may have them printed by printers approved by them . In the latter case, each certificate must include a reference to such approval . The forms shall bear the name and address of the printer or a mark by which the printer can be identified .21 .2 .2020 EN Official Journal of the European Union L 49/137L 49/138 EN Official Journal of the European Union 21 .2 .202021 .2 .2020 EN Official Journal of the European Union L 49/139L 49/140 EN Official Journal of the European Union 21 .2 .2020 ANNEX VII FORM FOR APPLICATION FOR A DEROGATION 1 . Commercial description of the finished product 2 . Anticipated annual quantity of exports to the European Union (weight, number of pieces, metres or other unit) 1 .1 Customs classification (HS heading) 3 . Commercial description of third country materials 4 . Anticipated annual quantity of third country materials to be used Customs classification (HS heading) 5 . Value of third country materials 6 . Ex-works value of finished product 7 . Origin of third country materials 8 . Reasons why the rule of origin for the finished product cannot be fulfilled 9 . Commercial description of materials originating in the 10 . Anticipated annual quantity of materials originating in the countries or territories referred to in Article 7 to be used countries or territories referred to in Article 7 to be used 11 . Value of materials of the countries or territories referred to 12 . Working or processing carried out in the countries or in Article 7 to be used territories referred to in Article 7 without obtaining origin 13 . Duration requested for derogation 14 . Detailed description of working or processing in Côte d’Ivoire from ………………………… to ………………………… 15 . Capital structure of the firm(s) concerned 16 . Amount of investments made/foreseen 17 . Staff employed/expected 18 . Value added by the working or processing in Côte d’Ivoire: 18 .1 Labour: 18 .2 Overheads: 18 .3 Other: 19 . Other possible sources of supply for materials 20 . Possible developments to overcome the need for a derogation in the future 21 . Remarks NOTES 1 . If the boxes in the form are not sufficient to contain all relevant information, additional pages may be attached to the form . In this case, ‘see annex’ must be indicated in the appropriate box . 2 . If possible, samples or other illustrative material (pictures, designs, catalogues, etc .) of the final product and of the materials used should accompany the form . 3 . A form shall be completed for each product covered by the request . Boxes 3, 4, 5, 7: ‘third country’ means any country which is not referred to in Article 7 of this Protocol . Box 12: If third country materials have been worked or processed in the countries or territories referred to in Article 7 of this Protocol without obtaining origin, before being further processed in Côte d’Ivoire which is requesting the derogation, indicate the working or processing carried out in the countries or territories referred to in Article 7 of this Protocol .21 .2 .2020 EN Official Journal of the European Union L 49/141 Box 13: The dates to be indicated are the start and end dates for the period in which EUR .1 certificates may be issued under the derogation . Box 18: Indicate either the percentage of value added in relation to the ex-works price of the product or the monetary amount of value added per unit of product . Box 19: If alternative sources of materials exist, indicate here what they are and, if possible, the reasons relating to cost or other reasons why they are not used . Box 20: Indicate possible investment or diversification of sources of supply which makes the derogation necessary for only a limited period of time .L 49/142 EN Official Journal of the European Union 21 .2 .2020 ANNEX VIII OVERSEAS COUNTRIES AND TERRITORIES Within the meaning of this Protocol ‘overseas countries and territories’ are the countries and territories referred to in Annex II to the Treaty on the Functioning of the European Union listed below: (This list is without prejudice to the status of these countries and territories, or to future changes in their status .) 1 . Overseas countries and territories of the Kingdom of Denmark: — Greenland . 2 . Overseas countries and territories of the French Republic: — New Caledonia and Dependencies, — French Polynesia, — Saint Pierre and Miquelon, — Saint Barthélemy, — French Southern and Antarctic Territories, — Wallis and Futuna Islands . 3 . Overseas countries and territories of the Kingdom of the Netherlands: — Aruba, — Bonaire, — Curacao, — Saba, — Sint Eustatius, — Sint Maarten . 4 . Overseas countries and territories of the United Kingdom of Great Britain and Northern Ireland: — Anguilla, — Bermuda, — Cayman Islands, — Falkland Islands, — South Georgia and South Sandwich Islands, — Montserrat, — Pitcairn, — Saint Helena and Dependencies, — British Antarctic Territory, — British Indian Ocean Territory, — Turks and Caicos Islands, — British Virgin Islands .21 .2 .2020 EN Official Journal of the European Union L 49/143 ANNEX IX PRODUCTS REFERRED TO IN ARTICLE 7(4) OF THE PROTOCOL CN code Description 1701 Cane or beet sugar and chemically pure sucrose, in solid form . 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 . 1704 90 99 Sugar confectionery (including white chocolate), not containing cocoa: - other: -- other: --- other: ---- other: ----- other: 1806 10 30 Chocolate and other food preparations containing cocoa: - cocoa powder, containing added sugar or other sweetening matter: -- containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 1806 10 90 Chocolate and other food preparations containing cocoa: - cocoa powder, containing added sugar or other sweetening matter: -- containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose 1806 20 95 Chocolate and other food preparations containing cocoa: - other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg: -- other: --- other 1901 90 99 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: - other: -- other: --- other 2101 12 98 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: - extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: -- preparations with a basis of these extracts, essences or concentrates or with a basis of coffee: --- otherL 49/144 EN Official Journal of the European Union 21 .2 .2020 CN code Description 2101 20 98 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: - extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté: -- preparations: --- other 2106 90 59 Food preparations not elsewhere specified or included: - other -- flavoured or coloured sugar syrups: --- other ---- other 2106 90 98 Food preparations not elsewhere specified or included: - other -- other --- other 3302 10 29 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: - of a kind used in the food or drink industries: -- of a kind used in the drink industries: --- preparations containing all flavouring agents characterising a beverage: ---- other ----- other21 .2 .2020 EN Official Journal of the European Union L 49/145 JOINT DECLARATION concerning the Principality of Andorra 1 . Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by Côte d’Ivoire as originating in the European Union within the meaning of this Agreement . 2 . Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products . JOINT DECLARATION concerning the Republic of San Marino 1 . Products originating in the Republic of San Marino shall be accepted by Côte d’Ivoire as originating in the European Union within the meaning of this Agreement . 2 . Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products .