Decision No …/2024 of the Trade Committee established by the Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru and Ecuador, of the other part of … modifying Appendices 2, 2A and 5 to Annex II to that Agreement

Official Journal EN of the European Union L series 2025/456 10.3.2025 DRAFT DECISION NO …/2024 OF THE TRADE COMMITTEE ESTABLISHED BY THE TRADE AGREEMENT BETWEEN THE EUROPEAN UNION AND ITS MEMBER STATES, OF THE ONE PART, AND COLOMBIA, PERU AND ECUADOR, OF THE OTHER PART of … modifying Appendices 2, 2A and 5 to Annex II to that Agreement THE TRADE COMMITTEE, Having regard to the Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru and Ecuador, of the other part, and in particular Article 37 of Annex II and point (iii) of paragraph 2(g) of Article 13 thereof, Whereas: (1) Article 13(2)(g)(iii) of the Trade Agreement between the European Union and its Member States, of the one part, and Colombia, Peru and Ecuador, of the other part(1) (the ‘Agreement’) and Article 37 of Annex II to the Agreement provide that the Trade Committee may modify that Annex. (2) The current Appendix 2 (List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status), Appendix 2A (Addendum to the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status) and Appendix 5 (Products to which subparagraph (b) of the Declaration of the European Union concerning Article 5 in relation to originating products from Colombia, Ecuador and Peru applies) to Annex II (Concerning definition of the concept of ‘originating products’ and methods of administrative cooperation) to the Agreement are currently based on nomenclature under the 2012 and 2017 versions of the Harmonized System (‘HS’) governed by the International Convention on the Harmonized Commodity Description and Coding System(2), as amended. (3) Amendments to the HS were introduced on 1 January 2022. The Parties to the Agreement have therefore agreed to update Appendices 2, 2A and 5 to reflect the 2022 version of the HS (‘HS 2022’). (4) Appendices 2, 2A and 5 to Annex II to the Agreement are to be modified to reflect changes in the wording of the HS 2022 chapters, headings or sub-headings, and to correct minor errors such as spelling mistakes and incorrect drafting styles in those Appendices. (5) The changes to Appendix 2 to take account of HS 2022 also concern the product-specific rules for HS headings 1601, 1602, 2404, 3006, 3816, 3822, 3827, 8479, 8524, 8529, 8539, 8541, 8548, 8549, 8806 and 9021. For those headings, which now include products from other headings because of the changes to the HS, the product-specific rule of origin needs to be modified to keep the rule unchanged for the products moving to those HS headings. (6) The changes to Appendix 5 concern updating the description and codes of certain products under headings 0303, 0307 and 1605 to the latest version of the EU Combined Nomenclature and TARIC codes. (7) Appendices 2, 2A and 5 to Annex II to the Agreement should therefore be modified. Those modifications do not constitute substantive changes to the negotiated rules of origin, HAS ADOPTED THIS DECISION: Article 1 Appendix 2 to Annex II to the Agreement containing the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status is replaced by Appendix 2 set out in Annex 1 to this Decision. (1) OJ EU L 354, 21.12.2012, p. 3. (2) OJ EC L 198, 20.7.1987, p. 3. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 1/106EN OJ L, 10.3.2025 Article 2 Appendix 2A to Annex II to the Agreement containing the Addendum to the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status is replaced by Appendix 2A set out in Annex 2 to this Decision. Article 3 Appendix 5 to Annex II to the Agreement containing the list of products to which subparagraph (b) of the Declaration of the European Union concerning Article 5 in relation to originating products from Colombia, Ecuador and Peru applies is replaced by Appendix 5 set out in Annex 3 to this Decision. Article 4 This Decision shall enter into force on … [60 days after the date of adoption of this Decision]. Done at …, … For the Trade Committee, For the Colombia Party, For the Peru Party, For the Ecuador Party, For the EU Party, 2/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 ANNEX 1 ‘Appendix 2 LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS The products mentioned in this list might not be all covered by this Agreement. It is therefore necessary to consult the other parts of this Agreement. Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) Chapter 01 Live animals All the animals of Chapter 1 shall be wholly obtained Chapter 02 Meat and edible meat offal Manufacture in which all the mater- ials of Chapters 1 and 2 used are wholly obtained Chapter 03 Fish and crustaceans, molluscs and Manufacture in which all the mater- other aquatic invertebrates ials of Chapter 3 used are wholly obtained ex Chapter 04 Dairy produce; birds’ eggs; natural Manufacture in which all the mater- honey; edible products of animal ials of Chapter 4 used are wholly origin, not elsewhere specified or obtained included; except for: 0403 Yogurt; buttermilk, curdled milk and Manufacture in which: cream, kephir and other fermented or – all the materials of Chapter 4 used acidified milk and cream, whether or are wholly obtained, and not concentrated or containing added sugar or other sweetening matter or – the value of all the materials of flavoured or containing added fruit, Chapter 17 used does not exceed nuts or cocoa 30 per cent of the ex-works price of the product ex Chapter 05 Products of animal origin, not else- Manufacture in which all the mater- where specified or included; except ials of Chapter 5 used are wholly for: obtained(1) ex 0502 Prepared pigs’, hogs’ or boars’ bristles Cleaning, disinfecting, sorting and and hair straightening of bristles and hair (1) In the case of products of heading 0504, the rule of Article 5(1)(c) applies. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 3/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) Chapter 06 Live trees and other plants; bulbs, All the products of Chapter 6 shall be roots and the like; cut flowers and wholly obtained ornamental foliage Chapter 07 Edible vegetables and certain roots Manufacture in which all the mater- and tubers ials of Chapter 7 used are wholly obtained Chapter 08 Edible fruit and nuts; peel of citrus Manufacture in which: fruits or melons – all the materials of Chapter 8 used are wholly obtained, and – the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product ex Chapter 09 Coffee, tea, mate and spices; except Manufacture from materials of any for: heading 0901 Coffee, whether or not roasted or Manufacture in which all the mater- decaffeinated; coffee husks and skins; ials of Chapter 9 used are wholly coffee substitutes containing coffee in obtained(2) any proportion Chapter 10 Cereals Manufacture in which all the mater- ials of Chapter 10 used are wholly obtained ex Chapter 11 Products of the milling industry; Manufacture in which all edible malt; starches; inulin; wheat gluten; vegetables, roots and tubers of Chap- except for: ter 7, fruits of Chapter 8 and cereals of Chapter 10 used are wholly obtained 1101 Wheat flour Manufacture from materials of any heading, except that of the product (2) See Note 1 of Appendix 2A. 4/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 1102 Maize (corn) flour Manufacture: – from materials of any heading, except that of the product, and – in which the weight of white maize of heading 1005 used does not exceed 50 per cent of the total weight of the product ex 1106 Flour, meal and powder of the dried, Manufacture from materials of any shelled leguminous vegetables of heading, except that of the product heading 0713 ex 1108 Maize (corn) starch Manufacture: – from materials of any heading, except that of the product, and – in which the weight of yellow maize of heading 1005 used does not exceed 20 per cent of the total weight of the product Chapter 12 Oil seeds and oleaginous fruits; mis- Manufacture in which all the mater- cellaneous grains, seeds and fruit; ials of Chapter 12 used are wholly industrial or medicinal plants; straw obtained and fodder 1301 Lac; natural gums, resins, gum-resins Manufacture in which the value of all and oleoresins(for example, balsams) the materials of heading 1301 used does not exceed 50 per cent of the ex-works price of the product 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: – Mucilages and thickeners, modi- Manufacture from non-modified mu- fied, derived from vegetable prod- cilages and thickeners ucts – Pectic substances, pectinates and Manufacture in which the value of all pectates the materials used does not exceed 50 per cent of the ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 5/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Other Manufacture from materials of any Manufacture in which the value of all heading, except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product Chapter 14 Vegetable plaiting materials; vegeta- Manufacture in which all the mater- ble products not elsewhere specified ials of Chapter 14 used are wholly or included obtained ex Chapter 15 Animal, vegetable or microbial fats Manufacture from materials of any and oils and their cleavage products; heading, except that of the product prepared edible fats; animal or vege- table waxes; except for: 1507 to 1508 Soya-bean oil, ground nut oil, and Manufacture from materials of any their fractions, but not chemically heading, except that of the product(3) modified 1509 to 1511 Olive oil, other oils obtained solely Manufacture in which all the vegeta- from olives, palm oil and their ble materials used are wholly ob- fractions, but not chemically modi- tained fied 1512 to 1515 Sunflower-seed, safflower or cotton- Manufacture from materials of any seed, coconut (copra), palm kernel, heading, except that of the product(4) babassu, rape, colza, mustard, other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, but not chemically modi- fied 1516 Animal, vegetable or microbial fats Manufacture in which the value of all and oils and their fractions, partly or the materials used does not exceed wholly hydrogenated, inter-esterified, 20 per cent of the ex-works price of re-esterified or elaidinised, whether or the product(5) not refined, but not further prepared 1517 Margarine; edible mixtures or prep- Manufacture in which: arations of animal, vegetable or – at least 40 per cent by weight of all microbial fats or oils or of fractions the materials of Chapter 4 used are of different fats or oils of this originating, and Chapter, other than edible fats or oils or their fractions of heading 1516 – the value of all the materials used does not exceed 20 per cent of the ex-works price of the product(6) (3) See Note 2 of Appendix 2A. (4) See Note 2 of Appendix 2A. (5) See Note 2 of Appendix 2A. (6) See Note 2 of Appendix 2A. 6/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex Chapter 16 Preparations of meat, of fish of Manufacture: crustaceans, molluscs or other aqua- – from animals of Chapter 1, and tic invertebrates, or of insects; except for: – in which all the materials of Chapter 3 used are wholly obtained ex 1601 to Sausages and similar products; food Manufacture in which insects of ex 1602 preparations; homogenised prepar- Chapter 1 and 4 used are wholly ations, other prepared or preserved obtained products, of insects ex Chapter 17 Sugars and sugar confectionery; ex- Manufacture from materials of any cept for: other chapter, except that of the product 1702 Other sugars, including chemically Manufacture from materials of any pure lactose, maltose, glucose and other chapter, except that of the fructose, in solid form; sugar syrups product and Chapter 11 not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel 1704 Sugar confectionery (including white Manufacture: chocolate), not containing cocoa – from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17 used does not exceed 50 per cent of the ex-works price of the product ex Chapter 18 Cocoa and cocoa preparations; ex- Manufacture in which all the mater- cept for: ials of Chapter 18 used are wholly obtained 1803 to 1805 Cocoa paste, whether or not defatted; Manufacture: cocoa butter, fat and oil; cocoa – from materials of any heading, powder, not containing added sugar except that of the product, and or other sweetening matter – in which the weight of cocoa of headings 1801 and 1802 used does not exceed 50 per cent of the total weight of the product(7) (7) See Note 3 of Appendix 2A. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 7/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 1806 Chocolate and other food prepar- Manufacture: ations containing cocoa – from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 per cent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 per cent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: – Malt extract Manufacture from cereals of Chap- ter 10 – “Dulce de leche” (“arequipe” or Manufacture: “manjar blanco”) – from materials of any heading, except that of the product, and – in which the weight of all the materials of Chapter 4 used does not exceed 50 per cent of the total weight of the product – Other dairy preparations contain- Manufacture from materials of any ing more than 10 per cent by heading, except that of the product weight of milk solids – Other Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product 8/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 1902 Pasta, whether or not cooked or stuffed (with meat or other sub- stances) or otherwise prepared, such as spaghetti, macaroni, noodles, la- sagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: – Containing 20 per cent or less by Manufacture in which all the mater- weight of meat, meat offal, fish, ials of Chapter 11 used are originat- crustaceans or molluscs ing. However, durum wheat and its derivatives of Chapter 11 may be used – Containing more than 20 per cent Manufacture in which: by weight of meat, meat offal, fish, – all the materials of Chapter 11 used crustaceans or molluscs are originating. However, durum wheat and its derivatives of Chap- ter 11 may be used, and – all the materials of Chapters 2 and 3 used are wholly obtained 1903 Tapioca and substitutes therefore Manufacture from materials of any prepared from starch, in the form of heading, except from potato starch of flakes, grains, pearls, siftings or heading 1108 similar forms 1904 Prepared foods obtained by the swel- Manufacture: ling or roasting of cereals or cereal – from materials of any heading, products (for example, corn flakes); except those of heading 1806, cereals (other than maize (corn)) in grain form or in the form of flakes or – in which all the materials of other worked grains (except flour, Chapter 11 used are originating. groats and meal), pre-cooked or However, durum wheat and Zea otherwise prepared, not elsewhere indurate maize, and their deriva- specified or included tives of Chapter 11 may be used, and – in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product 1905 Bread, pastry, cakes, biscuits and Manufacture: other bakers’ wares, whether or not – from materials of any heading, containing cocoa; communion wa- except those of Chapter 11, and fers, empty cachets of a kind suitable for pharmaceutical use, sealing wa- – in which mixes and doughs for the fers, rice paper and similar products preparation of bakers’ wares classi- fied in heading 1901 do not exceed 20 per cent of the ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 9/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex Chapter 20 Preparations of vegetables, fruit, nuts Manufacture in which all the vegeta- or other parts of plants; except for: bles, fruits and nuts of Chapters 7 and 8 used are wholly obtained ex 2001 Yams, sweet potatoes and similar Manufacture from materials of any edible parts of plants containing heading, except that of the product 5 per cent or more by weight of starch, prepared or preserved by vinegar or acetic acid 2006 Vegetables, fruit, nuts, fruit-peel and Manufacture in which: other parts of plants, preserved by – the weight of all the materials of sugar(drained, glacé or crystallised) Chapter 7 and 8 used does not exceed 50 per cent of the total weight of the product, and – the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product 2007 Jams, fruit jellies, marmalades, fruit Manufacture in which: or nut purée and fruit or nut pastes, – the weight of all the materials of obtained by cooking, whether or not Chapter 7 and 8 used does not containing added sugar or other exceed 50 per cent of the total sweetening matter weight of the product, and – the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product ex 2008 Fruit, nuts and other edible parts of Manufacture in which: plants, otherwise prepared or pre- – the weight of all the materials of served, whether or not containing Chapter 7 and 8 used does not added sugar or other sweetening exceed 50 per cent of the total matter or spirit, not elsewhere speci- weight of the product, and fied or included, except for: – the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product – Nuts, not containing added sugar Manufacture in which the value of all or spirits the nuts and oil seeds of head- ings 0801, 0802 and 1202 to 1207 used does not exceed 40 per cent of the ex-works price of the product 10/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Peanut butter; mixtures based on Manufacture from materials of any cereals; maize(corn) heading, except that of the product – Palm hearts Manufacture in which all the mater- ials of Chapter 12 used are wholly obtained 2009 Fruit or nut juices (including grape Manufacture: must and coconut water) and vege- – from materials of any heading, table juices, unfermented and not except that of the product containing added spirit, whether or not containing added sugar or other – the weight of all the materials of sweetening matter Chapter 7 and 8 used does not exceed 50 per cent of the total weight of the product, and – in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product ex Chapter 21 Miscellaneous edible preparations; Manufacture from materials of any except for: heading, except that of the product 2103 Sauces and preparations therefore; mixed condiments and mixed season- ings; mustard flour and meal and prepared mustard: – Sauces and preparations therefore; Manufacture from materials of any mixed condiments and mixed sea- heading, except that of the product. sonings However, mustard flour or meal or prepared mustard may be used – Mustard flour and meal and pre- Manufacture from materials of any pared mustard heading ex 2104 Soups and broths and preparations Manufacture from materials of any therefore heading, except prepared or pre- served vegetables of headings 2002 to 2005 2105 Ice cream and other edible ice, Manufacture in which the weight of whether or not containing cocoa all the materials of Chapter 4 used does not exceed 50 per cent of the total weight of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 11/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 2106 – Food preparations not elsewhere Manufacture: specified or included, except for – from materials of any heading, sugar syrups and sugar prepar- except that of the product, and ations in packages greater than 2 kilograms, not put up for retail sale – in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product – Sugar syrups and sugar prepar- Manufacture: ations in packages greater than 2 – from materials of any heading, kilograms, not put up for retail sale except that of the product, and – in which all the materials of head- ings 1701 and 1702 used are wholly obtained ex Chapter 22 Beverages, spirits and vinegar; except Manufacture: for: – from materials of any heading, except that of the product, and – in which all the grapes or materials derived from grapes used are wholly obtained 2202 Waters, including mineral waters and Manufacture: aerated waters, containing added – from materials of any heading, sugar or other sweetening matter or except that of the product, flavoured, and other non-alcoholic beverages, not including fruit, nut or – in which the value of all the vegetable juices of heading 2009 materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product, and – in which all the materials of head- ings 0401 to 0406 used are wholly obtained 12/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 2207 Undenatured ethyl alcohol of an Manufacture: alcoholic strength by volume of – from materials of any heading, 80 per cent vol or higher; ethyl except those of heading alcohol and other spirits, denatured, 1703, 2207 or 2208, and of any strength – in which all the grapes or materials derived from grapes used are wholly obtained 2208 Undenatured ethyl alcohol of an Manufacture: alcoholic strength by volume of less – from materials of any heading, than 80 per cent vol; spirits, liqueurs except those of heading 2207 and other spirituous beverages or 2208, and – in which all the grapes or materials derived from grapes used are wholly obtained ex Chapter 23 Residues and waste from the food Manufacture from materials of any industries; prepared animal fodder; heading, except that of the product except for: ex 2301 Whale meal; flours, meals and pellets Manufacture in which all the mater- of fish or of crustaceans, molluscs or ials of Chapters 2 and 3 used are other aquatic invertebrates, unfit for wholly obtained human consumption ex 2303 Residues from the manufacture of Manufacture in which all the maize starch from maize (excluding con- used is wholly obtained centrated steeping liquors), of a pro- tein content, calculated on the dry product, exceeding 40 per cent by weight 2304 Oil-cake and other solid residues, Manufacture from materials of any whether or not ground or in the heading, except those of headings form of pellets resulting from the 1201, 1204, 1205, 1206 and 1207 extraction of soya-bean oil 2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 2304 or 2305: – Oil cake and other solid residues Manufacture in which all the olives of resulting from the extraction of Chapter 7 used are wholly obtained olive oil, containing more than 3 per cent by weight of olive oil ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 13/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Other Manufacture from materials of any heading, except those of headings 1201, 1204, 1205, 1206 and 1207 2309 Preparations of a kind used in animal Manufacture in which: feeding – the weight of all the materials from heading 1006, Chapter 11 and headings 2302 and 2303 used does not exceed 20 per cent of the total weight of the product, – all the sugar, molasses or milk used are originating, and – all the materials of Chapter 3 used are wholly obtained ex Chapter 24 Tobacco and manufactured tobacco- Manufacture in which all the mater- substitutes; products, whether or not ials of Chapter 24 used are wholly containing nicotine, intended for obtained inhalation without combustion; other nicotine containing products in- tended for the intake of nicotine into the human body; except for: 2402 Cigars, cheroots, cigarillos and cigar- Manufacture in which at least 70 per ettes, of tobacco or of tobacco cent by weight of the unmanufac- substitutes tured tobacco or tobacco refuse of heading 2401 used is originating ex 2403 Smoking tobacco Manufacture in which at least 70 per cent by weight of the unmanufac- tured tobacco or tobacco refuse of heading 2401 used is originating 2404.11 Products intended for inhalation Manufacture in which all the mater- without combustion containing to- ials of Chapter 24 used are wholly bacco or reconstituted tobacco obtained 2404.12 Products intended for inhalation Manufacture in which the value of all without combustion containing nico- the materials used does not exceed 50 tine per cent of the ex-works price of the product 14/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 2404.19 Products intended for inhalation Manufacture in which all the mater- without combustion containing: ials of Chapter 24 used are wholly obtained – tobacco substitutes Manufacture in which the value of all – other the materials used does not exceed 50 per cent of the ex-works price of the product 2404.91 Other nicotine containing products Manufacture intended for the intake of nicotine – from materials of any heading into the human body for oral appli- except that of the product, and cation – in which the value of all the materials of Chapter 17 used does not exceed 30 per cent of the ex-works price of the product 2404.92 Other nicotine containing products Manufacture in which the value of all intended for the intake of nicotine the materials used does not exceed 50 into the human body for transdermal per cent of the ex-works price of the application product 2404.99 Other nicotine containing products Manufacture in which the value of all intended for the intake of nicotine the materials used does not exceed 50 into the human body other than per cent of the ex-works price of the inhalation without combustion, oral product or transdermal application ex Chapter 25 Salt; sulphur; earths and stone; plas- Manufacture from materials of any tering materials, lime and cement, heading, except that of the product except for: ex 2504 Natural crystalline graphite, with Enriching of the carbon content, enriched carbon content, purified purifying and grinding of crude and ground crystalline graphite ex 2515 Marble, merely cut, by sawing or Cutting, by sawing or otherwise, of otherwise, into blocks or slabs of marble (even if already sawn) of a rectangular (including square) a thickness exceeding25 cm shape, of a thickness not exceed- ing25 cm ex 2516 Granite, porphyry, basalt, sandstone Cutting, by sawing or otherwise, of and other monumental or building stone (even if already sawn) of stone, merely cut, by sawing or a thickness exceeding25 cm otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceed- ing25 cm ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 15/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 2518 Calcined dolomite Calcination of dolomite not calcined ex 2519 Crushed natural magnesium carbo- Manufacture from materials of any nate (magnesite), in hermetically- heading, except that of the product. sealed containers, and magnesium However, natural magnesium carbo- oxide, whether or not pure, other nate (magnesite) may be used than fused magnesia or dead-burned (sintered) magnesia ex 2520 Plasters specially prepared for den- Manufacture in which the value of all tistry the materials used does not exceed 50 per cent of the ex-works price of the product ex 2524 Natural asbestos fibres Manufacture from asbestos concen- trate ex 2525 Mica powder Grinding of mica or mica waste ex 2530 Earth colours, calcined or powdered Calcination or grinding of earth colours Chapter 26 Ores, slag and ash Manufacture from materials of any heading, except that of the product ex Chapter 27 Mineral fuels, mineral oils and prod- Manufacture from materials of any ucts of their distillation; bituminous heading, except that of the product substances; mineral waxes; except for: ex 2707 Oils in which the weight of the Operations of refining and/or one or aromatic constituents exceeds that more specific process(es)(8) of the non-aromatic constituents, or being oils similar to mineral oils obtained by distillation of high tem- Other operations in which all the perature coal tar, of which more than materials used are classified within 65 per cent by volume distils at a heading other than that of the a temperature of up to 250 oC product. However, materials of the (including mixtures of petroleum same heading as the product may be spirit and benzole), for use as power used, provided that their total value or heating fuels does not exceed 50 per cent 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. 16/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 2709 Crude oils obtained from bituminous Destructive distillation of bituminous minerals materials 2710 Petroleum oils and oils obtained from Operations of refining and/or one or bituminous minerals, other than more specific process(es)(9) crude; preparations not elsewhere or specified or included, containing by weight 70 per cent or more of Other operations in which all the petroleum oils or of oils obtained materials used are classified within from bituminous minerals, these oils a heading other than that of the being the basic constituents of the product. However, materials of the preparations; waste oils same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product 2711 Petroleum gases and other gaseous Operations of refining, liquefaction hydrocarbons and/or one or more specific process (es)(10) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product 2712 Petroleum jelly; paraffin wax, micro- Operations of refining and/or one or crystalline petroleum wax, slack wax, more specific process(es)(11) ozokerite, lignite wax, peat wax, or other mineral waxes, and similar products obtained by synthesis or Other operations in which all the by other processes, whether or not materials used are classified within coloured a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product (9) For the special conditions relating to “specific processes”, see Introductory Note 7.2. (10) For the special conditions relating to “specific processes”, see Introductory Note 7.2. (11) For the special conditions relating to “specific processes”, see Introductory Note 7.2. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 17/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 2713 Petroleum coke, petroleum bitumen Operations of refining and/or one or and other residues of petroleum oils more specific process(es)(12) or of oils obtained from bituminous or minerals Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product 2714 Bitumen and asphalt, natural; Operations of refining and/or one or bituminous or oil shale and tar sands; more specific process(es)(13) asphaltites and asphaltic rocks or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product 2715 Bituminous mixtures based on natur- Operations of refining and/or one or al asphalt, on natural bitumen, on more specific process(es)(14) petroleum bitumen, on mineral tar or or on mineral tar pitch(for example, bituminous mastics, cut-backs) Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product ex Chapter 28 Inorganic chemicals; organic or in- Manufacture from materials of any Manufacture in which the value of all organic compounds of precious me- heading, except that of the product. the materials used does not exceed 50 tals, of rare-earth metals, of However, materials of the same head- per cent of the ex-works price of the radioactive elements or of isotopes, ing as the product may be used, product except for: provided that their total value does not exceed 20 per cent 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. (13) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3. (14) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3. 18/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 2805 “Mischmetall” Manufacture by electrolytic or ther- mal treatment in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product ex 2811 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product ex 2833 Aluminium sulphate Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product ex 2840 Sodium perborate Manufacture from disodium tetrabo- Manufacture in which the value of all rate pentahydrate the materials used does not exceed 40 per cent of the ex-works price of the product ex 2852 – Mercury compounds of internal Manufacture from materials of any Manufacture in which the value of all ethers and their halogenated, sul- heading. However, the value of all the the materials used does not exceed 40 phonated, nitrated or nitrosated materials of heading 2909 used shall per cent of the ex-works price of the derivatives not exceed 20 per cent of the product ex-works price of the product – Mercury compounds of nucleic Manufacture from materials of any Manufacture in which the value of all acids and their salts, whether or heading. However, the value of all the the materials used does not exceed 40 not chemically defined; other het- materials of headings 2852, 2932, per cent of the ex-works price of the erocyclic mercury compounds 2933 and 2934 used shall not exceed product 20 per cent of the ex-works price of the product – Other albumines, albuminates and Manufacture from materials of any Manufacture in which the value of all other albumin derivatives, contain- heading except that of the product. the materials used does not exceed 50 ing mercury compounds However, materials of the same head- per cent of the ex-works price of the ing as the product may be used product provided that their total value does not exceed 20 per cent of the ex-works price of the product – Other chemical products and prep- Manufacture from materials of any Manufacture in which the value of all arations of the chemical or allied heading, except that of the product. the materials used does not exceed 40 industries (including those consist- However, materials of the same head- per cent of the ex-works price of the ing of mixtures of natural prod- ing as the product may be used, product ucts), not elsewhere specified or provided that their total value does included, containing mercury com- not exceed 20 per cent of the pounds ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 19/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex Chapter 29 Organic chemicals; except for: Manufacture from materials of any Manufacture in which the value of all heading, except that of the product. the materials used does not exceed 50 However, materials of the same head- per cent of the ex-works price of the ing as the product may be used, product provided that their total value does not exceed 20 per cent of the ex-works price of the product ex 2901 Acyclic hydrocarbons for use as Operations of refining and/or one or power or heating fuels more specific process(es)(15) or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product ex 2902 Cyclanes and cyclenes (other than Operations of refining and/or one or azulenes), benzene, toluene, xylenes, more specific process(es)(16) for use as power or heating fuels or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product ex 2905 Metal alcoholates of alcohols of this Manufacture from materials of any Manufacture in which the value of all heading and of ethanol heading, including other materials of the materials used does not exceed 50 heading 2905. However, metal alco- per cent of the ex-works price of the holates of this heading may be used, product provided that their total value does not exceed 20 per cent of the ex-works price of the product 2915 Saturated acyclic monocarboxylic Manufacture from materials of any Manufacture in which the value of all acids and their anhydrides, halides, heading. However, the value of all the the materials used does not exceed 50 peroxides and peroxyacids; their ha- materials of headings 2915 and 2916 per cent of the ex-works price of the logenated, sulphonated, nitrated or used shall not exceed 20 per cent of product nitrosated derivatives the ex-works price of the product (15) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3. (16) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3. 20/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 2930 Dithiocarbonates (xanthates and Manufacture from materials of any xanthogenates) heading, except that of the product. However, materials of the same head- ing as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product ex 2932 – Internal ethers and their haloge- Manufacture from materials of any Manufacture in which the value of all nated, sulphonated, nitrated or heading. However, the value of all the the materials used does not exceed nitrosated derivatives materials of heading 2909 used shall 40 per cent of the ex-works price of not exceed 20 per cent of the the product ex-works price of the product – Cyclic acetals and internal hemi- Manufacture from materials of any Manufacture in which the value of all acetals and their halogenated, sul- heading the materials used does not exceed phonated, nitrated or nitrosated 40 per cent of the ex-works price of derivatives the product 2933 Heterocyclic compounds with nitro- Manufacture from materials of any Manufacture in which the value of all gen hetero-atom(s) only heading. However, the value of all the the materials used does not exceed materials of headings 2932 and 2933 40 per cent of the ex-works price of used shall not exceed 20 per cent of the product the ex-works price of the product 2934 Nucleic acids and their salts, whether Manufacture from materials of any Manufacture in which the value of all or not chemically defined; other heading. However, the value of all the the materials used does not exceed heterocyclic compounds materials of headings 2932, 2933 40 per cent of the ex-works price of and 2934 used shall not exceed the product 20 per cent of the ex-works price of the product ex 2939 Concentrates of poppy straw contain- Manufacture in which the value of all ing not less than 50 per cent by the materials used does not exceed weight of alkaloids 50 per cent of the ex-works price of the product ex Chapter 30 Pharmaceutical products; except for: Manufacture from materials of any heading, except that of the product. However, materials of the same head- ing as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 21/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 3002 Human blood; animal blood pre- pared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnologi- cal processes; vaccines, toxins, cul- tures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified: – Products consisting of two or more Manufacture from materials of any constituents which have been heading, including other materials of mixed together for therapeutic or heading 3002. However, materials of prophylactic uses or unmixed the same description as the product products for these uses, put up in may be used, provided that their total measured doses or in forms or value does not exceed 20 per cent of packings for retail sale the ex-works price of the product – Other: – – Human blood Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product – – Animal blood prepared for ther- Manufacture from materials of any apeutic or prophylactic uses heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product – – Blood fractions other than anti- Manufacture from materials of any sera, haemoglobin, blood globu- heading, including other materials of lins and serum globulins heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product 22/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – – Haemoglobin, blood globulins Manufacture from materials of any and serum globulins heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product – – Other Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product – Other carboxyimide-function com- Manufacture from materials of any Manufacture in which the value of all pounds (including saccharin and its heading except that of the product. the materials used does not exceed 50 salts) and imine-function com- However, materials of the same head- per cent of the ex-works price of the pounds, complying with Note 2 ing as the product may be used product to Chapter 30 of the Harmonized provided that their total value does System not exceed 20 per cent of the ex-works price of the product – Other heterocyclic compounds Manufacture from materials of any Manufacture in which the value of all with nitrogen hetero-atom(s) only, heading. However, the value of all the the materials used does not exceed 40 containing an unfused imidazole materials of headings 2932 and 2933 per cent of the ex-works price of the ring (whether or not hydrogenated) used shall not exceed 20 per cent of product in the structure, complying with the ex-works price of the product Note 2 to Chapter 30 of the Harmonized System – Other nucleic acids and their salts, Manufacture from materials of any Manufacture in which the value of all whether or not chemically defined, heading. However, the value of all the the materials used does not exceed 40 complying with Note 2 to Chap- materials of headings 2932, 2933 per cent of the ex-works price of the ter 30 of the Harmonized System; and 2934 used shall not exceed 20 product other heterocyclic compounds, per cent of the ex-works price of the complying with Note 2 to Chap- product ter 30 of the Harmonized System ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 23/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Other hormones, prostaglandins, Manufacture from materials of any Manufacture in which the value of all thromboxanes and leukotrienes, heading, except that of the product. the materials used does not exceed 50 natural or reproduced by synthesis, However, materials of the same head- per cent of the ex-works price of the complying with Note 2 to Chap- ing as the product may be used, product ter 30 of the Harmonized System; provided that their total value does derivatives and structural analo- not exceed 20 per cent of the gues thereof, including chain mo- ex-works price of the product dified polypeptides, used primarily as hormones, complying with Note 2 to Chapter 30 of the Harmo- nized System – Other polyethers, in primary Manufacture from materials of any Manufacture in which the value of all forms, complying with Note 2 to heading, except that of the product. the materials used does not exceed 50 Chapter 30 of the Harmonized However, materials of the same head- per cent of the ex-works price of the System ing as the product may be used, product provided that their total value does not exceed 20 per cent of the ex-works price of the product, or Manufacture from polycarbonate of tetrabromo (bisphenol A) of subhead- ing 3907.40 3003 and 3004 Medicaments (excluding products of heading 3002, 3005 or 3006): – Obtained from amikacin of head- Manufacture from materials of any ing 2941 heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product – Other Manufacture: – from materials of any heading, except that of the product. How- ever, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product, and – in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product 24/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 3006 – Waste pharmaceuticals specified in The origin of the product in its note 4(k) to this Chapter original classification shall be re- tained – Sterile surgical or dental adhesion barriers, whether or not absorb- able: – – made of plastics Manufacture in which the value of all Manufacture in which the value of all the materials of Chapter 39 used does the materials used does not exceed not exceed 20 per cent of the 25 per cent of the ex-works price of ex-works price of the product the product – – made of fabrics Manufacture from(17): – natural fibres – man-made staple fibres, not carded or combed or otherwise processed for spinning, or – chemical materials or textile pulp – Appliances identifiable for ostomy Manufacture in which the value of all use the materials used does not exceed 50 per cent of the ex-works price of the product Placebos and blinded (or double- blinded) clinical trial kits for a recog- nised clinical trial, put up in mea- sured doses: – if made of sugar, Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials of Chapter 17 used does not exceed 50 per cent of the ex-works price of the product – if made of starch or other foodstuff Manufacture from materials of any heading, except that of the product (17) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 25/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – if in liquid form for oral intake Manufacture: – from materials of any heading, except that of the product, and – in which all the materials of head- ings 0401 to 0406 used are wholly obtained – if kits containing medicaments; Manufacture: and – from materials of any heading, except that of the product. How- ever, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 per cent of the ex works price of the product, and – in which the value of all the materials used does not exceed 50 per cent of the ex works price of the product – if containing other chemicals. Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product Chapter 31 Fertilisers Manufacture from materials of any Manufacture in which the value of all heading, except that of the product. the materials used does not exceed 50 However, materials of the same head- per cent of the ex-works price of the ing as the product may be used, product provided that their total value does not exceed 20 per cent of the ex-works price of the product ex Chapter 32 Tanning or dyeing extracts; tannins Manufacture from materials of any Manufacture in which the value of all and their derivatives; dyes, pigments heading, except that of the product. the materials used does not exceed 50 and other colouring matter; paints However, materials of the same head- per cent of the ex-works price of the and varnishes; putty and other mas- ing as the product may be used, product tics; inks; except for: provided that their total value does not exceed 20 per cent of the ex-works price of the product 26/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 3204 Synthetic organic colouring matter, Manufacture from materials of any whether or not chemically defined; heading preparations as specified in note 3 to this chapter based on synthetic or- ganic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not che- mically defined 3206 Other colouring matter; preparations Manufacture from materials of any as specified in note 3 to this chapter, heading other than those of heading 3203, 3204 or 3205; inorganic products of a kind used as luminophores, whether or not chemically defined ex Chapter 33 Essential oils and resinoids; perfum- Manufacture from materials of any Manufacture in which the value of all ery, cosmetic or toilet preparations; heading, except that of the product. the materials used does not exceed 50 except for: However, materials of the same head- per cent of the ex-works price of the ing as the product may be used, product provided that their total value does not exceed 20 per cent of the ex-works price of the product 3301 Essential oils (terpeneless or not), Manufacture from materials of any Manufacture in which the value of all including concretes and absolutes; heading, including materials of a dif- the materials used does not exceed resinoids; extracted oleoresins; con- ferent “group”(18) in this heading. 40 per cent of the ex-works price of centrates of essential oils in fats, in However, materials of the same the product fixed oils, in waxes or the like, group as the product may be used, obtained by enfleurage or macera- provided that their total value does tion; terpenic by-products of the not exceed 20 per cent of the deterpenation of essential oils; aque- ex-works price of the product ous distillates and aqueous solutions of essential oils ex 3302 Preparations based on odoriferous Manufacture from materials of any substances that contain more than heading, except that of the product. 5 per cent of weight in sugar, of However, materials of the same head- a kind used in the food or drink ing as the product may be used, industries provided that their total value does not exceed 20 per cent of the ex-works price of the product (18) “A group” is regarded as any part of the heading separated from the rest by a semicolon. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 27/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex Chapter 34 Soap, organic surface-active agents, Manufacture from materials of any Manufacture in which the value of all washing preparations, lubricating heading, except that of the product. the materials used does not exceed 50 preparations, artificial waxes, pre- However, materials of the same head- per cent of the ex-works price of the pared waxes, polishing or scouring ing as the product may be used, product preparations, candles and similar provided that their total value does articles, modelling pastes, “dental not exceed 20 per cent of the waxes” and dental preparations with ex-works price of the product a basis of plaster; except for: ex 3403 Lubricating preparations containing Operations of refining and/or one or less than 70 per cent by weight of more specific process(es)(19) petroleum oils or oils obtained from or bituminous minerals Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product 3404 Artificial waxes and prepared waxes: – With a basis of paraffin, petroleum Manufacture from materials of any waxes, waxes obtained from heading, except that of the product. bituminous minerals, slack wax or However, materials of the same head- scale wax ing as the product may be used, provided that their total value does not exceed 50 per cent of the ex-works price of the product – Other Manufacture from materials of any Manufacture in which the value of all heading, except for: the materials used does not exceed 40 per cent of the ex-works price of – hydrogenated oils having the char- the product acter of waxes of heading 1516, – fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of head- ing 3823, and – materials of heading 3404. However, these materials may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product (19) For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3. 28/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex Chapter 35 Albuminoidal substances; modified Manufacture from materials of any Manufacture in which the value of all starches; glues; enzymes; except for: heading, except that of the product. the materials used does not exceed 50 However, materials of the same head- per cent of the ex-works price of the ing as the product may be used, product provided that their total value does not exceed 20 per cent of the ex-works price of the product ex 3502 Egg albumin Manufacture from materials of any heading, except that of the product. However, materials of the same head- ing as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product 3505 Dextrins and other modified starches Manufacture from materials of any Manufacture in which the value of all (for example, pregelatinised or ester- heading, including other materials of the materials used does not exceed ified starches); glues based on heading 3505 40 per cent of the ex-works price of starches, or on dextrins or other the product modified starches ex 3507 Prepared enzymes not elsewhere Manufacture from materials of any Manufacture in which the value of all specified or included heading, except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product Chapter 36 Explosives; pyrotechnic products; Manufacture from materials of any Manufacture in which the value of all matches; pyrophoric alloys; certain heading, except that of the product. the materials used does not exceed 50 combustible preparations However, materials of the same head- per cent of the ex-works price of the ing as the product may be used, product provided that their total value does not exceed 20 per cent of the ex-works price of the product ex Chapter 37 Photographic or cinematographic Manufacture from materials of any Manufacture in which the value of all goods; except for: heading, except that of the product. the materials used does not exceed However, materials of the same head- 40 per cent of the ex-works price of ing as the product may be used, the product provided that their total value does not exceed 20 per cent of the ex-works price of the product 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paper- board or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs: ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 29/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Instant print film for colour photo- Manufacture from materials of any Manufacture in which the value of all graphy, in packs heading, except those of head- the materials used does not exceed ings 3701 and 3702. However, 40 per cent of the ex-works price of materials of heading 3702 may be the product used, provided that their total value does not exceed 30 per cent of the ex-works price of the product – Other Manufacture from materials of any Manufacture in which the value of all heading, except those of head- the materials used does not exceed ings 3701 and 3702. However, 40 per cent of the ex-works price of materials of headings 3701 and 3702 the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product 3702 Photographic film in rolls, sensitised, Manufacture from materials of any Manufacture in which the value of all unexposed, of any material other heading, except those of head- the materials used does not exceed than paper, paperboard or textiles; ings 3701 and 3702 40 per cent of the ex-works price of instant print film in rolls, sensitised, the product unexposed 3704 Photographic plates, film paper, pa- Manufacture from materials of any Manufacture in which the value of all perboard and textiles, exposed but heading, except those of head- the materials used does not exceed not developed ings 3701 to 3704 40 per cent of the ex-works price of the product ex Chapter 38 Miscellaneous chemical products; ex- Manufacture from materials of any Manufacture in which the value of all cept for: heading, except that of the product. the materials used does not exceed 50 However, materials of the same head- per cent of the ex-works price of the ing as the product may be used, product provided that their total value does not exceed 20 per cent of the ex-works price of the product ex 3801 – Colloidal graphite in suspension in Manufacture in which the value of all oil and semi-colloidal graphite; the materials used does not exceed carbonaceous pastes for electrodes 50 per cent of the ex-works price of the product – Graphite in paste form, being Manufacture in which the value of all Manufacture in which the value of all a mixture of more than 30 per the materials of heading 3403 used the materials used does not exceed cent by weight of graphite with does not exceed 20 per cent of the 40 per cent of the ex-works price of mineral oils ex-works price of the product the product ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product 30/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 3805 Spirits of sulphate turpentine, pur- Purification by distillation or refining Manufacture in which the value of all ified of raw spirits of sulphate turpentine the materials used does not exceed 40 per cent of the ex-works price of the product ex 3806 Salts of rosin, of resin acids or of Manufacture from rosins and resin Manufacture in which the value of all derivatives of rosin or resin acids, acids the materials used does not exceed 40 (other than salts of rosin adducts); per cent of the ex-works price of the ester gums product ex 3807 Wood pitch(wood tar pitch) Distillation of wood tar Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product 3808 Insecticides, rodenticides, fungicides, Manufacture from materials of any Manufacture in which the value of all herbicides, anti-sprouting products heading, except that of the product the materials used does not exceed 50 and plant-growth regulators, disin- per cent of the ex-works price of the fectants and similar products, put up product in forms or packings for retail sale or as preparations or articles(for exam- ple, sulphur-treated bands, wicks and candles, and fly-papers) 3809 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like indus- tries, not elsewhere specified or included: – With a basis of amylaceous sub- Manufacture in which the value of all stances the materials used does not exceed 50 per cent of the ex-works price of the product – Other Manufacture from materials of any Manufacture in which the value of all heading, except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product 3810 Pickling preparations for metal sur- Manufacture from materials of any Manufacture in which the value of all faces; fluxes and other auxiliary heading, except that of the product the materials used does not exceed preparations for soldering, brazing 50 per cent of the ex-works price of or welding; soldering, brazing or the product welding powders and pastes consist- ing of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 31/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive prepar- ations 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 Manufacture in which the value of all oil, containing petroleum oils or the materials of heading 3811 used oils obtained from bituminous does not exceed 50 per cent of the minerals ex-works price of the product – Other Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product 3812 Prepared rubber accelerators; com- Manufacture from materials of any Manufacture in which the value of all pound plasticisers for rubber or heading, except that of the product the materials used does not exceed plastics, not elsewhere specified or 50 per cent of the ex-works price of included; anti-oxidising preparations the product and other compound stabilizers for rubber or plastics 3813 Preparations and charges for fire- Manufacture in which the value of all extinguishers; charged fire-extin- the materials used does not exceed guishing grenades 50 per cent of the ex-works price of the product 3814 Organic composite solvents and thin- Manufacture from materials of any Manufacture in which the value of all ners, not elsewhere specified or heading, except that of the product the materials used does not exceed included; prepared paint or varnish 50 per cent of the ex-works price of removers the product ex 3816 Dolomite ramming mix Manufacture from materials of any heading, except that of the product 3818 Chemical elements doped for use in Manufacture in which the value of all electronics, in the form of discs, the materials used does not exceed wafers or similar forms; chemical 50 per cent of the ex-works price of compounds doped for use in electro- the product nics 32/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 3819 Hydraulic brake fluids and other Manufacture from materials of any Manufacture in which the value of all prepared liquids for hydraulic trans- heading, except that of the product the materials used does not exceed mission, not containing or containing 50 per cent of the ex-works price of less than 70 per cent by weight of the product petroleum oils or oils obtained from bituminous minerals 3820 Anti-freezing preparations and pre- Manufacture in which the value of all pared de-icing fluids the materials used does not exceed 50 per cent of the ex-works price of the product ex 3821 Prepared culture media for the devel- Manufacture in which the value of all opment or maintenance of micro- the materials used does not exceed organisms (including viruses and the 50 per cent of the ex-works price of like) or of plant, human or animal the product cells 3822 Diagnostic or laboratory reagents on Manufacture in which the value of all a backing, prepared diagnostic or the materials used does not exceed laboratory reagents whether or not 50 per cent of the ex-works price of on a backing, whether or not put up the product in the form of kits, other than those of heading 3006; certified reference materials, except for: – – For malaria Manufacture from materials of any heading, except that of the product. – – For blood-grouping However, materials of the same head- ing as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product – – For Zika and other diseases Manufacture from materials of any Manufacture in which the value of all transmitted by mosquitoes of heading, except that of the product. the materials used does not exceed 50 the genus Aedes However, materials of the same head- per cent of the ex-works price of the ing as the product may be used, product – – Other provided that their total value does not exceed 20 per cent of the ex-works price of the product 3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: – Industrial monocarboxylic fatty Manufacture from materials of any acids, acid oils from refining heading, except that of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 33/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – 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: – The following of this heading: Manufacture from materials of any Manufacture in which the value of all heading, except that of the product. the materials used does not exceed – – Prepared binders for foundry However, materials of the same head- 40 per cent of the ex-works price of moulds or cores based on natural ing as the product may be used, the product resinous products provided that their total value does – – Naphthenic acids, their water- not exceed 20 per cent of the insoluble salts and their esters ex-works price of the product – – Sorbitol other than that of head- ing 2905 – – Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sul- phonic acids of oils obtained from bituminous minerals, and their salts – – Ion exchangers – – Getters for vacuum tubes – – Alkaline iron oxide for the pur- ification of gas – – Ammoniacal gas liquors and spent oxide produced in coal gas purification – – Sulphonaphthenic acids, their water-insoluble salts and their esters – – Fusel oil and Dippel’s oil – – Mixtures of salts having different anions – – Copying pastes with a basis of gelatin, whether or not on a paper or textile backing 34/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Other Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product 3826 – Biodiesel: mixtures of mono alkyl Manufacture esters of the fatty acids of the long – from materials of any heading, chain of sub products of vegetable except that of the product, and and animal oils. For greater cer- tainty, the mono alkyl ester makes – in which all the materials of reference to methyl ester or ethyl Chapter 15 used are wholly ob- ester of fatty acids tained(20) – Other Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product 3827 Mixtures containing halogenated de- Manufacture in which the value of all rivatives of methane, ethane or the materials used does not exceed 50 propane, not elsewhere specified or per cent of the ex-works price of the included. product ex Chapter 39 Plastics and articles thereof Manufacture from materials of any Manufacture in which the value of all heading, except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product 3907 – Copolymer, made from polycarbo- Manufacture from materials of any Manufacture in which the value of all nate and acrylonitrile-butadiene-s- heading the materials used does not exceed tyrene copolymer (ABS); 50 per cent of the ex-works price of polyethers of subheading 3907.20 the product except polyacetals; epoxide resins of subheading 3907.30; polycar- bonates of subheading 3907.40; unsaturated polyesters of subhead- ing 3907.91 – Other Manufacture from materials of any Manufacture in which the value of all heading, except that of the product. the materials used does not exceed However, materials of the same head- 50 per cent of the ex-works price of ing as the product may be used, the product provided that their total value does not exceed 20 per cent of the ex-works price of the product, or Manufacture from polycarbonate of tetrabromo (bisphenol A) of subhead- ing 3907.40 (20) See Note 4 of Appendix 2 A. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 35/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 3915 Waste, parings and scrap, of plastics Manufacture from materials of any heading, except that of the product 3920 Other plates, sheets, film, foil and Manufacture from materials of any Manufacture in which the value of all strip, of plastics, non-cellular and not heading, except that of the pro- the materials used does not exceed reinforced, laminated, supported or duct(21) 50 per cent of the ex-works price of similarly combined with other ma- the product terials ex Chapter 40 Rubber and articles thereof; except Manufacture from materials of any Manufacture in which the value of all for: heading, except that of the product the materials used does not exceed 60 per cent of the ex works price of the product ex 4001 Laminated slabs of crepe rubber for Lamination of sheets of natural shoes rubber 4004 Waste, parings and scrap of rubber Manufacture from materials of any (other than hard rubber) and pow- heading, except that of the product ders and granules obtained therefrom 4005 Compounded rubber, unvulcanised, Manufacture in which the value of all in primary forms or in plates, sheets the materials used, except natural or strip rubber, does not exceed 50 per cent 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 Retreading of used tyres cushion tyres, of rubber – Other Manufacture from materials of any heading, except those of head- ings 4011 and 4012 ex 4017 Articles of hard rubber Manufacture from hard rubber ex Chapter 41 Raw hides and skins (other than Manufacture from materials of any furskins) and leather; except for: heading, except that of the product (21) See Note 5 of Appendix 2A. 36/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 4102 Raw skins of sheep or lambs, without Removal of wool from sheep or lamb wool on skins, with wool on 4104 to 4106 Tanned or crust hides and skins, Retanning of tanned leather without wool or hair on, whether or or not split, but not further prepared Manufacture from materials of any heading, except that of the product ex 4114 Patent leather and patent laminated Manufacture from materials of head- leather; metallised leather ings 4104 to 4106, 4107, 4112 or 4113, provided that their total value does not exceed 50 per cent of the ex works price of the product Chapter 42 Articles of leather; saddlery and Manufacture from materials of any harness; travel goods, handbags and heading, except that of the product similar containers; articles of animal gut(other than silk worm gut) ex Chapter 43 Furskins and artificial fur; manufac- Manufacture from materials of any tures thereof; except for: heading, except that of the product ex 4302 Tanned or dressed furskins, as- sembled: – Plates, crosses and similar forms Bleaching or dyeing, in addition to cutting and assembly of non-as- sembled tanned or dressed furskins – Other Manufacture from non-assembled, tanned or dressed furskins 4303 Articles of apparel, clothing acces- Manufacture from non-assembled sories and other articles of furskin tanned or dressed furskins of head- ing 4302 ex Chapter 44 Wood and articles of wood; wood Manufacture from materials of any Manufacture in which the value of all charcoal; except for: heading, except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product ex 4403 Wood roughly squared Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 37/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 4407 Wood sawn or chipped lengthwise, Planing, sanding or end-jointing sliced or peeled, of a thickness ex- ceeding 6 mm, planed, sanded or end-jointed ex 4408 Sheets for veneering (including those Splicing, planing, sanding or end- obtained by slicing laminated wood) jointing and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed ex 4409 Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: – Sanded or end-jointed Sanding or end-jointing – Beadings and mouldings Beading or moulding ex 4410 to Beadings and mouldings, including Beading or moulding ex 4413 moulded skirting and other moulded boards ex 4415 Packing cases, boxes, crates, drums Manufacture from boards not cut to and similar packings, of wood size ex 4416 Casks, barrels, vats, tubs and other Manufacture from riven staves, not coopers’ products and parts thereof, further worked than sawn on the two of wood principal surfaces ex 4418 – Builders’ joinery and carpentry of Manufacture from materials of any wood heading, except that of the product. However, cellular wood panels, shin- gles and shakes may be used – Beadings and mouldings Beading or moulding ex 4421 Match splints; wooden pegs or pins Manufacture from wood of any head- for footwear ing, except drawn wood of head- ing 4409 38/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex Chapter 45 Cork and articles of cork; except for: Manufacture from materials of any heading, except that of the product 4503 Articles of natural cork Manufacture from cork of head- ing 4501 Chapter 46 Manufactures of straw, of esparto or Manufacture from materials of any of other plaiting materials; basket- heading, except that of the product ware and wickerwork Chapter 47 Pulp of wood or of other fibrous Manufacture from materials of any cellulosic material; recovered (waste heading, except that of the product and scrap) paper or paperboard ex Chapter 48 Paper and paperboard; articles of Manufacture from materials of any paper pulp, of paper or of paper- heading, except that of the product board; except for: ex 4811 Paper and paperboard, ruled, lined or Manufacture from paper-making ma- squared only terials of Chapter 47 4816 Carbon paper, self-copy paper and Manufacture from paper-making ma- other copying or transfer papers terials of Chapter 47 (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes 4817 Envelopes, letter cards, plain post- Manufacture: cards and correspondence cards, of – from materials of any heading, paper or paperboard; boxes, pouches, except that of the product, and wallets and writing compendiums, of paper or paperboard, containing an – in which the value of all the assortment of paper stationery materials used does not exceed 50 per cent of the ex-works price of the product ex 4818 Toilet paper Manufacture from paper-making ma- terials of Chapter 47 ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 39/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 4819 Cartons, boxes, cases, bags and other Manufacture: packing containers, of paper, paper- – from materials of any heading, board, cellulose wadding or webs of except that of the product, and cellulose fibres – in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product ex 4820 Letter pads Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product ex 4823 Other paper, paperboard, cellulose Manufacture from paper-making ma- wadding and webs of cellulose fibres, terials of Chapter 47 cut to size or shape ex Chapter 49 Printed books, newspapers, pictures Manufacture from materials of any and other products of the printing heading, except that of the product industry; manuscripts, typescripts and plans; except for: 4909 Printed or illustrated postcards; Manufacture from materials of any printed cards bearing personal greet- heading, except those of head- ings, messages or announcements, ings 4909 and 4911 whether or not illustrated, with or without envelopes or trimmings 4910 Calendars of any kind, printed, in- cluding calendar blocks: – Calendars of the “perpetual” type Manufacture: or with replaceable blocks – from materials of any heading, mounted on bases other than except that of the product, and paper or paperboard – in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product – Other Manufacture from materials of any heading, except those of head- ings 4909 and 4911 40/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex Chapter 50 Silk; except for: Manufacture from materials of any heading, except that of the product ex 5003 Silk waste (including cocoons unsui- Carding or combing of silk waste table for reeling, yarn waste and garnetted stock), carded or combed 5004 to ex 5006 Silk yarn and yarn spun from silk Manufacture from(22): waste – raw silk or silk waste, carded or combed or otherwise prepared for spinning, – other natural fibres, not carded or combed or otherwise prepared for spinning, – chemical materials or textile pulp, or – paper-making materials 5007 Woven fabrics of silk or of silk waste: – Incorporating rubber thread Manufacture from single yarn(23) – Other Manufacture from(24): – coir yarn, – natural fibres, – man-made staple fibres, not carded or combed or otherwise prepared for spinning, – elastomeric yarns from headings 5402 and 5404 – chemical materials or textile pulp, or – paper (22) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (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. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 41/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercer- ising, heat setting, raising, calender- ing, shrink resistance processing, permanent finishing, decatising, im- pregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex-works price of the product ex Chapter 51 Wool, fine or coarse animal hair; Manufacture from materials of any horsehair yarn and woven fabric; heading, except that of the product except for: 5106 to 5110 Yarn of wool, of fine or coarse animal Manufacture from(25): hair or of horsehair – raw silk or silk waste, carded or combed or otherwise prepared for spinning, – natural fibres, not carded or combed or otherwise prepared for spinning, – chemical materials or textile pulp, or – paper-making materials 5111 to 5113 Woven fabrics of wool, of fine or coarse animal hair or of horsehair: – Incorporating rubber thread Manufacture from single yarn(26) – Other Manufacture from(27): – coir yarn, – natural fibres, – tops of wool, of fine or coarse animal hair or of horsehair of heading 5105 (25) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (26) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (27) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 42/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – man-made staple fibres, not carded or combed or otherwise prepared for spinning, – elastomeric yarns from headings 5402 and 5404 – chemical materials or textile pulp, or – paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercer- ising, heat setting, raising, calender- ing, shrink resistance processing, permanent finishing, decatising, im- pregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex-works price of the product ex Chapter 52 Cotton; except for: Manufacture from materials of any heading, except that of the product 5204 to 5207 Yarn and thread of cotton Manufacture from(28): – raw silk or silk waste, carded or combed or otherwise prepared for spinning, – natural fibres, not carded or combed or otherwise prepared for spinning, – chemical materials or textile pulp, or – paper-making materials 5208 to 5212 Woven fabrics of cotton: – Incorporating rubber thread Manufacture from single yarn(29) (28) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (29) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 43/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Other Manufacture from(30): – coir yarn, – natural fibres, – man-made staple fibres, not carded or combed or otherwise prepared for spinning, – elastomeric yarns from headings 5402 and 5404 – chemical materials or textile pulp, or – paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercer- ising, heat setting, raising, calender- ing, shrink resistance processing, permanent finishing, decatising, im- pregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex-works price of the product ex Chapter 53 Other vegetable textile fibres; paper Manufacture from materials of any yarn and woven fabrics of paper heading, except that of the product yarn; except for: 5306 to 5308 – Yarn of other vegetable textile Manufacture from(31): fibres; paper yarn – raw silk or silk waste, carded or combed or otherwise prepared for spinning, – natural fibres, not carded or combed or otherwise prepared for spinning, – chemical materials or textile pulp, or – paper-making materials 5309 to 5311 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: (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. 44/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Incorporating rubber thread Manufacture from single yarn(32): – Other Manufacture from(33): – coir yarn, – natural fibres, – man-made staple fibres, not carded or combed or otherwise prepared for spinning, – elastomeric yarns from headings 5402 and 5404, – chemical materials or textile pulp, or – paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercer- ising, heat setting, raising, calender- ing, shrink resistance processing, permanent finishing, decatising, im- pregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex-works price of the product 5401 to 5406 Yarn, monofilament and thread of Manufacture from(34): man-made filaments – raw silk or silk waste, carded or combed or otherwise prepared for spinning, – natural fibres, not carded or combed or otherwise prepared for spinning, – chemical materials or textile pulp, or – paper-making materials 5407 and 5408 Woven fabrics of synthetic or artifi- cial filament yarn: – Incorporating rubber thread Manufacture from single yarn(35) (32) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (33) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (34) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (35) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 45/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Other Manufacture from(36): – coir yarn, – natural fibres, – man-made staple fibres, not carded or combed or otherwise prepared for spinning, – elastomeric yarns from headings 5402 and 5404, – chemical materials or textile pulp, or – paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercer- ising, heat setting, raising, calender- ing, shrink resistance processing, permanent finishing, decatising, im- pregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex-works price of the product 5501 to 5507 Man-made staple fibres Manufacture from chemical materials or textile pulp 5508 to 5511 Yarn and sewing thread of man-made Manufacture from(37): staple fibres – raw silk or silk waste, carded or combed or otherwise prepared for spinning, – natural fibres, not carded or combed or otherwise prepared for spinning, – chemical materials or textile pulp, or – paper-making materials 5512 to 5516 Woven fabrics of man-made staple fibres: – Incorporating rubber thread Manufacture from single yarn(38): (36) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (37) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (38) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 46/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Other Manufacture from(39): – coir yarn, – natural fibres, – man-made staple fibres, not carded or combed or otherwise prepared for spinning, – elastomeric yarns from headings 5402 and 5404, – chemical materials or textile pulp, or – paper or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercer- ising, heat setting, raising, calender- ing, shrink resistance processing, permanent finishing, decatising, im- pregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex-works price of the product ex Chapter 56 Wadding, felt and non-wovens; spe- Manufacture from(40): cial yarns; twine, cordage, ropes and – coir yarn, cables and articles thereof; except for: – natural fibres, – elastomeric yarns from headings 5402 and 5404, – chemical materials or textile pulp, or – paper-making materials 5602 Felt, whether or not impregnated, coated, covered or laminated: – Needleloom felt Manufacture from(41): – natural fibres, or (39) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (40) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (41) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 47/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – chemical materials or textile pulp However: – polypropylene filament of head- ing 5402, – polypropylene fibres of head- ing 5503 or 5506, or – polypropylene filament tow of heading 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 per cent of the ex-works price of the product – Other Manufacture from(42): – natural fibres, – man-made staple fibres made from casein, or – chemical materials or textile pulp 5604 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: – Rubber thread and cord, textile Manufacture from rubber thread or covered cord, not textile covered – Other Manufacture from(43): – natural fibres, not carded or combed or otherwise processed for spinning, – chemical materials or textile pulp, or – paper-making materials (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. 48/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 5605 Metallised yarn, whether or not Manufacture from(44): gimped, being textile yarn, or strip – natural fibres, or the like of heading 5404 or 5405, combined with metal in the form of – man-made staple fibres, not carded thread, strip or powder or covered or combed or otherwise processed with metal for spinning, – chemical materials or textile pulp, or – paper-making materials 5606 – Gimped yarn, and strip and the like Manufacture from(45): of heading 5404 or 5405, gimped – natural fibres, (other than those of heading 5605 and gimped horsehair yarn); che- – man-made staple fibres, not carded nille yarn (including flock chenille or combed or otherwise processed yarn); loop wale-yarn for spinning, – chemical materials or textile pulp, or – paper-making materials – Gimped yarn associated to elasto- Manufacture from yarn meric yarn ex 5607.50 and Twine and nets Manufacture from(46)(47): 5608 – coir yarn, – natural fibres, – elastomeric yarns from headings 5402 and 5404, – chemical materials or textile pulp, or – paper-making materials Chapter 57 Carpets and other textile floor cover- ings: (44) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (45) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (46) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (47) See Note 6 of Appendix 2A. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 49/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Of needleloom felt Manufacture from(48): – natural fibres, or – chemical materials or textile pulp However: – polypropylene filament of head- ing 5402, – polypropylene fibres of head- ing 5503 or 5506, or – polypropylene filament tow of heading 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 per cent of the ex-works price of the product Jute fabric may be used as a backing – Of other felt Manufacture from(49): – natural fibres, not carded or combed or otherwise processed for spinning, or – chemical materials or textile pulp – Other Manufacture from(50): – coir yarn or jute yarn, – synthetic or artificial filament yarn, – natural fibres, or – man-made staple fibres, not carded or combed or otherwise processed for spinning Jute fabric may be used as a backing ex Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery, except for: (48) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (49) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (50) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 50/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Combined with rubber thread Manufacture from single yarn(51) – Other Manufacture from(52): – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, or – elastomeric yarns from headings 5402 and 5404, – chemical materials or textile pulp or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercer- ising, heat setting, raising, calender- ing, shrink resistance processing, permanent finishing, decatising, im- pregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex-works price of the product 5805 Hand-woven tapestries of the types Manufacture from materials of any Gobelins, Flanders, Aubusson, Beau- heading, except that of the product vais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up 5810 Embroidery in the piece, in strips or Manufacture: in motifs – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product 5901 Textile fabrics coated with gum or Manufacture from yarn amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations (51) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (52) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 51/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polye- sters or viscose rayon: – Containing not more than 90 per Manufacture from yarn cent by weight of textile materials – Other Manufacture from chemical materials or textile pulp. However, elastomeric yarns from headings 5402 and 5404 may be used 5903 Textile fabrics impregnated, coated, Manufacture from yarn covered or laminated with plastics, or other than those of heading 5902 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercer- ising, heat setting, rasing, calender- ing, shrink resistance processing, permanent finishing, decatising, im- pregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex-works price of the product 5904 Linoleum, whether or not cut to Manufacture from yarn(53) shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape 5905 Textile wall coverings: – Impregnated, coated, covered or Manufacture from yarn laminated with rubber, plastics or other materials – Other Manufacture from(54): (53) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (54) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 52/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – coir yarn, – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, or – chemical materials or textile pulp or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercer- ising, heat setting, raising, calender- ing, shrink resistance processing, permanent finishing, decatising, im- pregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex-works price of the product 5906 Rubberised textile fabrics, other than those of heading 5902: – Knitted or crocheted fabrics Manufacture from(55): – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, or – chemical materials or textile pulp – Other fabrics made of synthetic Manufacture from chemical materials filament yarn, containing more than 90 per cent by weight of textile materials – Other Manufacture from yarn 5907 Textile fabrics otherwise impreg- Manufacture from yarn nated, coated or covered; painted or canvas being theatrical scenery, stu- dio back-cloths or the like (55) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 53/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercer- ising, heat setting, rasing, calender- ing, shrink resistance processing, permanent finishing, decatising, im- pregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 per cent of the ex-works price of the product 5908 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: – Incandescent gas mantles, impreg- Manufacture from tubular knitted nated gas-mantle fabric – Other Manufacture from materials of any heading, except that of the product 5909 to 5911 Textile articles of a kind suitable for industrial use: – Polishing discs or rings other than Manufacture from yarn or waste of felt of heading 5911 fabrics or rags of heading 6310 – Woven fabrics, of a kind com- Manufacture from(56): monly used in papermaking or – coir yarn, other technical uses, felted or not, whether or not impregnated or – the following materials: coated, tubular or endless with single or multiple warp and/or – – yarn of polytetrafluoroethy- weft, or flat woven with multiple lene(57), warp and/or weft of heading 5911 – – yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin, (56) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (57) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. 54/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – – yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenyle- nediamine and isophthalic acid, – – monofil of polytetrafluoroethy- lene(58), – – yarn of synthetic textile fibres of poly (p-phenylene terephthala- mide), – – glass fibre yarn, coated with phenol resin and gimped with acrylic yarn(59), – – copolyester monofilaments of a polyester and a resin of ter- ephthalic acid and 1,4-cyclohex- anediethanol and isophthalic acid, – – natural fibres, – – man-made staple fibres not carded or combed or otherwise processed for spinning, or – – chemical materials or textile pulp – Other Manufacture from(60): – coir yarn, – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, or – chemical materials or textile pulp Chapter 60 Knitted or crocheted fabrics Manufacture from(61): – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, (58) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. (59) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper- making machinery. (60) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (61) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 55/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – elastomeric yarns from headings 5402 and 5404, or – chemical materials or textile pulp Chapter 61 Articles of apparel and clothing accessories, knitted or crocheted: – Obtained by sewing together or Manufacture from yarn(62)(63) otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form – Other Manufacture from(64)(65): – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, or – chemical materials or textile pulp ex Chapter 62 Articles of apparel and clothing Manufacture from yarn(66)(67) accessories, not knitted or crocheted; except for: ex 6202, Women’s, girls’ and babies’ clothing Manufacture from yarn(68) ex 6204, and clothing accessories for babies, or ex 6206, ex 6209 embroidered and ex 6211 Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the ex-works price of the product(69) (62) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (63) See Introductory Note 6. (64) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5 (65) See Note 7 of Appendix 2A. (66) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (67) See Introductory Note 6. (68) See Introductory Note 6. (69) See Introductory Note 6. 56/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 6210 and Fire-resistant equipment of fabric Manufacture from yarn(70) ex 6216 covered with foil of aluminised or polyester Manufacture from uncoated fabric, provided that the value of the un- coated fabric used does not exceed 40 per cent of the ex-works price of the product(71) 6213 and 6214 Handkerchiefs, shawls, scarves, muf- flers, mantillas, veils and the like: – Embroidered Manufacture from unbleached single yarn(72)(73) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the ex-works price of the product(74) – Other Manufacture from unbleached single yarn(75)(76) or Making up, followed by printing accompanied by at least two pre- paratory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, perma- nent finishing, decatising, impregnat- ing, mending and burling), provided that the value of all the unprinted products of headings 6213 and 6214 used does not exceed 47,5 per cent of the ex-works price of the product 6217 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of head- ing 6212: (70) See Introductory Note 6. (71) See Introductory Note 6. (72) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (73) See Introductory Note 6. (74) See Introductory Note 6. (75) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (76) See Introductory Note 6. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 57/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Embroidered Manufacture from yarn(77) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the ex-works price of the product(78) – Fire-resistant equipment of fabric Manufacture from yarn(79) covered with foil of aluminised or polyester Manufacture from uncoated fabric, provided that the value of the un- coated fabric used does not exceed 40 per cent of the ex-works price of the product(80) – Interlinings for collars and cuffs, Manufacture: cut out – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product – Other Manufacture from yarn(81) ex Chapter 63 Other made-up textile articles; sets; Manufacture from materials of any worn clothing and worn textile heading, except that of the product articles; rags; except for: 6301 to 6304 Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: – Of felt, of nonwovens Manufacture(82): – natural fibres, or – chemical materials or textile pulp – Other: (77) See Introductory Note 6. (78) See Introductory Note 6. (79) See Introductory Note 6. (80) See Introductory Note 6. (81) See Introductory Note 6. (82) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. 58/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – – Embroidered Manufacture from unbleached single yarn(83)(84) or Manufacture from unembroidered fabric (other than knitted or cro- cheted), provided that the value of the unembroidered fabric used does not exceed 40 per cent of the ex-works price of the product – – Other Manufacture from unbleached single yarn(85)(86) 6305 Sacks and bags, of a kind used for the Manufacture from(87): packing of goods – natural fibres, – man-made staple fibres, not carded or combed or otherwise processed for spinning, or – chemical materials or textile pulp 6306 Tarpaulins, awnings and sunblinds; tents (including temporary canopies and similar articles); sails for boats, sailboards or landcraft; camping goods: – Of nonwovens Manufacture from(88)(89): – natural fibres, or – chemical materials or textile pulp – Other Manufacture from unbleached single yarn(90)(91) (83) See Introductory Note 6. (84) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. (85) See Introductory Note 6. (86) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. (87) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (88) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (89) See Introductory Note 6. (90) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. (91) See Introductory Note 6. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 59/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 6307 Other made-up articles, including Manufacture in which the value of all dress patterns the materials used does not exceed 40 per cent of the ex-works price of the product 6308 Sets consisting of woven fabric and Each item in the set must satisfy the yarn, whether or not with acces- rule which would apply to it if it were sories, for making up into rugs, not included in the set. However, tapestries, embroidered table cloths non-originating articles may be in- or serviettes, or similar textile articles, corporated, provided that their total put up in packings for retail sale value does not exceed 15 per cent of the ex-works price of the set 6401 Waterproof footwear with outer soles Manufacture from materials of any and uppers of rubber or of plastics, heading, except from assemblies of the uppers of which are neither fixed uppers affixed to inner soles or to to the sole nor assembled by stitch- other sole components of head- ing, riveting, nailing, screwing, plug- ing 6406 ging or similar processes 6402 Other footwear with outer soles and uppers of rubber or plastics – Sports footwear; footwear with upper straps or thongs assembled to the sole by means of plugs – – With a customs value above 8 Manufacture from materials of any euros heading, except from assemblies of uppers affixed to inner soles or to other sole components of head- ing 6406 – – With a customs value of 8 euros Manufacture in which the uppers of or less footwear of heading 6406 used are originating – Other – – With a customs value above 11 Manufacture from materials of any euros heading, except from assemblies of uppers affixed to inner soles or to other sole components of head- ing 6406 60/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – – With a customs value of 11 euros Manufacture in which the uppers of or less footwear of heading 6406 used are originating 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather – With a customs value above 24 Manufacture from materials of any euros heading, except from assemblies of uppers affixed to inner soles or to other sole components of head- ing 6406 – With a customs value of 24 euros Manufacture in which the uppers of or less footwear of heading 6406 used are originating 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials – With a customs value above 14 Manufacture from materials of any euros heading, except from assemblies of uppers affixed to inner soles or to other sole components of head- ing 6406 – With a customs value of 14 euros Manufacture in which the uppers of or less footwear of heading 6406 used are originating 6405 Other footwear – With uppers of rubber or plastics – – With a customs value above 11 Manufacture from materials of any euros heading, except from assemblies of uppers affixed to inner soles or to other sole components of head- ing 6406 – – With a customs value of 11 euros Manufacture in which the uppers of or less footwear of heading 6406 used are originating – With uppers of leather or compo- sition leather ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 61/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – – With a customs value above 24 Manufacture from materials of any euros heading, except from assemblies of uppers affixed to inner soles or to other sole components of head- ing 6406 – – With a customs value of 24 euros Manufacture in which the uppers of or less footwear of heading 6406 used are originating – With uppers of textile materials – – With a customs value above 14 Manufacture from materials of any euros heading, except from assemblies of uppers affixed to inner soles or to other sole components of head- ing 6406 – – With a customs value of 14 euros Manufacture in which the uppers of or less footwear of heading 6406 used are originating – Others Manufacture in which the uppers of footwear of heading 6406 used are originating 6406 Parts of footwear (including uppers Manufacture from materials of any whether or not attached to soles heading, except that of the product other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof ex Chapter 65 Headgear and parts thereof; except Manufacture from materials of any for: heading, except that of the product 6505 Hats and other headgear, knitted or Manufacture from yarn or textile crocheted, or made up from lace, felt fibres(92) or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed ex Chapter 66 Umbrellas, sun umbrellas, walking- Manufacture from materials of any sticks, seat-sticks, whips, riding- heading, except that of the product crops, and parts thereof; except for: (92) See Introductory Note 6. 62/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 6601 Umbrellas and sun umbrellas(includ- Manufacture in which the value of all ing walking-stick umbrellas, garden the materials used does not exceed umbrellas and similar umbrellas) 50 per cent of the ex-works price of the product Chapter 67 Prepared feathers and down and Manufacture from materials of any articles made of feathers or of down; heading, except that of the product artificial flowers; articles of human hair ex Chapter 68 Articles of stone, plaster, cement, Manufacture from materials of any asbestos, mica or similar materials; heading, except that of the product except for: ex 6803 Articles of slate or of agglomerated Manufacture from worked slate slate ex 6812 Articles of asbestos; articles of mix- Manufacture from materials of any tures with a basis of asbestos or of heading mixtures with a basis of asbestos and magnesium carbonate ex 6814 Articles of mica, including agglomer- Manufacture from worked mica(in- ated or reconstituted mica, on a sup- cluding agglomerated or reconsti- port of paper, paperboard or other tuted mica) materials ex Chapter 69 Ceramic products; except for: Manufacture from materials of any heading, except that of the product ex 6907 Glazed ceramic flags and paving, Manufacture from materials of any Manufacture from unglazed ceramic hearth or wall tiles; glazed ceramic heading, except that of the product flags and paving, hearth or wall tiles, mosaic cubes and the like, whether or or unglazed ceramic mosaic cubes and not on a backing the like, whether or not on a backing ex Chapter 70 Glass and glassware; except for: Manufacture from materials of any heading, except that of the product ex 7003, ex 7004 Glass with a non-reflecting layer Manufacture from materials of head- and ex 7005 ing 7001 7006 Glass of heading 7003, 7004 or 7005, bent, edge-worked, en- graved, drilled, enamelled or other- wise worked, but not framed or fitted with other materials: ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 63/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Glass-plate substrates, coated with Manufacture from non-coated glass- a dielectric thin film, and of plate substrate of heading 7006 a semiconductor grade in accor- dance with SEMII-standards(93) – Other Manufacture from materials of head- ing 7001 7008 Multiple-walled insulating units of Manufacture from materials of head- glass ing 7001 7009 Glass mirrors, whether or not Manufacture from materials of any Manufacture in which the value of all framed, including rear-view mirrors heading, except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product 7010 Carboys, bottles, flasks, jars, pots, Manufacture from materials of any phials, ampoules and other contain- heading, except that of the product ers, of glass, of a kind used for the or conveyance or packing of goods; preserving jars of glass; stoppers, lids Cutting of glassware, provided that and other closures, of glass the total value of the uncut glassware used does not exceed 50 per cent of the ex-works price of the product 7013 Glassware of a kind used for table, Manufacture from materials of any kitchen, toilet, office, indoor decora- heading, except that of the product tion or similar purposes(other than or that of heading 7010 or 7018) Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 per cent of the ex-works price of the product or Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 per cent of the ex-works price of the product ex 7019 Articles (other than yarn) of glass Manufacture from: fibres – uncoloured slivers, rovings, yarn or chopped strands of heading 7019, or – glass wool (93) SEMII – Semiconductor Equipment and Materials Institute Incorporated. 64/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex Chapter 71 Natural or cultured pearls, precious Manufacture from materials of any or semi-precious stones, precious heading, except that of the product metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for: ex 7101 Natural or cultured pearls, graded and Manufacture in which the value of all temporarily strung for convenience the materials used does not exceed of transport 50 per cent of the ex-works price of the product ex 7102, ex 7103 Worked precious or semi-precious Manufacture from unworked pre- and ex 7104 stones(natural, synthetic or recon- cious or semi-precious stones structed) 7106, 7108 and Precious metals: 7110 – Unwrought Manufacture from materials of any heading, except those of head- ings 7106, 7108 and 7110 or Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110 or Alloying of precious metals of head- ing 7106, 7108 or 7110 with each other or with base metals – Semi-manufactured or in powder Manufacture from unwrought pre- form cious metals ex 7107, ex 7109 Metals clad with precious metals, Manufacture from metals clad with and ex 7111 semi-manufactured precious metals, unwrought 7113 to 7115 Articles of jewellery and other man- Manufacture from materials of any ufactures heading, except that of the product. However, materials of the same head- ing as the product may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 65/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 7116 Articles of natural or cultured pearls, Manufacture from materials of any Manufacture in which the value of all precious or semi-precious stones(nat- heading, except that of the product. the materials used does not exceed ural, synthetic or reconstructed) However, materials of the same head- 50 per cent of the ex-works price of ing as the product may be used, the product provided that their total value does not exceed 20 per cent of the ex-works price of the product 7117 Imitation jewellery Manufacture from materials of any heading, except that of the product or Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 per cent of the ex-works price of the product ex Chapter 72 Iron and steel; except for: Manufacture from materials of any heading, except that of the pro- duct(94) 7207 Semi-finished products of iron or Manufacture from materials of head- non-alloy steel ing 7201, 7202, 7203, 7204, 7205 or 7206 7208 to 7216 Flat-rolled products, bars and rods, Manufacture from ingots or other angles, shapes and sections of iron or primary forms or semi-finished prod- non-alloy steel ucts of heading 7206 or 7207 7217 Wire of iron or non-alloy steel Manufacture from semi-finished products of heading 7207 7218.91 and Semi-finished products Manufacture from materials of head- 7218.99 ing 7201, 7202, 7203, 7204, 7205 or 7218.10 7219 to 7222 Flat-rolled products, bars and rods, Manufacture from ingots or other angles, shapes and sections of stain- primary forms or semi-finished prod- less steel ucts of heading 7218 7223 Wire of stainless steel Manufacture from semi-finished products of heading 7218 (94) See Note 8 in Appendix 2A. 66/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 7224.90 Semi-finished products Manufacture from materials of head- ing 7201, 7202, 7203, 7204, 7205 or 7224.10 7225 to 7228 Flat-rolled products, hot rolled bars Manufacture from ingots or other and rods, in irregularly wound coils; primary forms or semi-finished prod- angles, shapes and sections, of other ucts of heading 7206, 7207, 7218 or alloy steel; hollow drill bars and rods, 7224 of alloy or non-alloy steel 7229 Wire of other alloy steel Manufacture from semi-finished products of heading 7224 ex Chapter 73 Articles of iron or steel; except for: Manufacture from materials of any heading, except that of the pro- duct(95) ex 7301 Sheet piling Manufacture from materials of head- ing 7206 7302 Railway or tramway track construc- Manufacture from materials of head- tion material of iron or steel, the ing 7206 following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails 7304, 7305 and Tubes, pipes and hollow profiles, of Manufacture from materials of head- 7306 iron (other than cast iron) or steel ing 7206, 7207, 7218 or 7224 ex 7307 Tube or pipe fittings of stainless steel Turning, drilling, reaming, threading, (ISO No X5CrNiMo 1712), consisting deburring and sandblasting of forged of several parts blanks, provided that the total value of the forged blanks used does not exceed 35 per cent of the ex-works price of the product (95) See Notes 8 and 9 in Appendix 2A. ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 67/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 7308 Structures (excluding prefabricated Manufacture from materials of any buildings of heading 9406) and parts heading, except that of the product. of structures (for example, bridges However, welded angles, shapes and and bridge-sections, lock-gates, sections of heading 7301 may not be towers, lattice masts, roofs, roofing used frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and col- umns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel ex 7315 Skid chain Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 per cent of the ex-works price of the product ex Chapter 74 Copper and articles thereof; except Manufacture from materials of any for: heading, except that of the product 7403 Refined copper and copper alloys, Manufacture from materials of any unwrought heading ex Chapter 75 Nickel and articles thereof; except for: Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product 7501 to 7503 Nickel mattes, nickel oxide sinters Manufacture from materials of any and other intermediate products of heading, except that of the product nickel metallurgy; unwrought nickel; nickel waste and scrap ex Chapter 76 Aluminium and articles thereof; ex- Manufacture from materials of any cept for: heading, except that of the product 68/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 7601 Unwrought aluminium Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product or Manufacture by thermal or electro- lytic treatment from unalloyed alu- minium or waste and scrap of aluminium 7604 to 7606 Aluminium bars, rods and profiles, Manufacture: wire, plates and sheets – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product 7607 Aluminium foil (whether or not Manufacture from materials of any Manufacture in which the value of all printed or backed with paper, paper- heading, except those of head- the materials used does not exceed board, plastics or similar backing ings 7606 and 7607 50 per cent of the ex-works price of materials) of a thickness (excluding the product any backing) not exceeding 0,2 mm. 7608 to 7609 Aluminium tubes and pipes, or tube Manufacture: or pipe fittings(for example, cou- – from materials of any heading, plings, elbows, sleeves) except that of the product, and – in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product ex 7616 Aluminium articles other than gauze, Manufacture: cloth, grill, netting, fencing, reinfor- – from materials of any heading, cing fabric and similar materials except that of the product. How- (including endless bands) of alumi- ever, gauze, cloth, grill, netting, nium wire, and expanded metal of fencing, reinforcing fabric and aluminium similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 69/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product Chapter 77 Reserved for possible future use in the HS ex Chapter 78 Lead and articles thereof; except for: Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product 7801 Unwrought lead: – Refined lead Manufacture from “bullion” or “work” lead – Other Manufacture from materials of any heading, except that of the product. However, waste and scrap of head- ing 7802 may not be used 7802 Lead waste and scrap Manufacture from materials of any heading, except that of the product ex 7806 Lead tubes, pipes and tube or pipe Manufacture from materials of any fittings heading, except that of the product ex Chapter 79 Zinc and articles thereof; except for: Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product 70/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 7901 Unwrought zinc Manufacture from materials of any heading, except that of the product. However, waste and scrap of head- ing 7902 may not be used 7902 Zinc waste and scrap Manufacture from materials of any heading, except that of the product ex 7907 Zinc tubes, pipes and tube or pipe Manufacture from materials of any fittings heading, except that of the product ex Chapter 80 Tin and articles thereof; except for: Manufacture: – from materials of any heading, except that of the product, and – in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product 8001 Unwrought tin Manufacture from materials of any heading, except that of the product. However, waste and scrap of head- ing 8002 may not be used 8002 and 8007 Tin waste and scrap; other articles of Manufacture from materials of any tin heading, except that of the product Chapter 81 Other base metals; cermets; articles thereof – Other base metals, wrought; arti- Manufacture in which the value of all cles thereof: the materials of the same heading as the product used does not exceed 50 per cent of the ex-works price of the product – Other Manufacture from materials of any heading, except that of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 71/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex Chapter 82 Tools, implements, cutlery, spoons Manufacture from materials of any and forks, of base metal; parts thereof heading, except that of the product of base metal; except for: 8206 Tools of two or more of the head- Manufacture from materials of any ings 8202 to 8205, put up in sets for heading, except those of head- retail sale ings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 per cent of the ex-works price of the set ex 8211 Knives with cutting blades, serrated Manufacture from materials of any or not (including pruning knives), heading, except that of the product. other than knives of heading 8208 However, knife blades and handles of base metal may be used 8214 Other articles of cutlery (for example, Manufacture from materials of any hair clippers, butchers’ or kitchen heading, except that of the product. cleavers, choppers and mincing kni- However, handles of base metal may ves, paper knives); manicure or be used pedicure sets and instruments(includ- ing nail files) 8215 Spoons, forks, ladles, skimmers, ca- Manufacture from materials of any ke-servers, fish-knives, butter-knives, heading, except that of the product. sugar tongs and similar kitchen or However, handles of base metal may tableware be used ex Chapter 83 Miscellaneous articles of base metal; Manufacture from materials of any except for: heading, except that of the product ex 8301 Locks Manufacture from materials of any Manufacture in which the value of all heading, except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product ex 8302 – Other mountings, fittings and si- Manufacture from materials of any milar articles suitable for buildings, heading, except that of the product. and automatic door closers However, other materials of head- ing 8302 may be used, provided that their total value does not exceed 20 per cent of the ex-works price of the product 72/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Other mountings, fittings and si- Manufacture from materials of any Manufacture in which the value of all milar articles suitable for motor heading, except that of the product the materials used does not exceed 50 vehicles per cent of the ex-works price of the product – Hinges and parts thereof designed Manufacture from materials of any Manufacture in which the value of all for motor vehicles heading, except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product ex 8306 Statuettes and other ornaments, of Manufacture from materials of any base metal heading, except that of the product. However, other materials of head- ing 8306 may be used, provided that their total value does not exceed 30 per cent of the ex-works price of the product ex Chapter 84 Nuclear reactors, boilers, machinery Manufacture from materials of any Manufacture in which the value of all and mechanical appliances; parts heading, except that of the product the materials used does not exceed 60 thereof, except for: per cent of the ex-works price of the product ex 8401 Nuclear fuel elements Manufacture from materials of any Manufacture in which the value of all heading, except that of the product the materials used does not exceed 30 per cent of the ex-works price of the product 8406 Steam turbines and other vapour Manufacture in which the value of all turbines the materials used does not exceed 40 per cent of the ex-works price of the product 8407 Spark-ignition reciprocating or rotary Manufacture in which the value of all internal combustion piston engines the materials used does not exceed 50 per cent of the ex-works price of the product 8408 Compression-ignition internal com- Manufacture in which the value of all bustion piston engines(diesel or the materials used does not exceed semi-diesel engines) 50 per cent of the ex-works price of the product 8412 Other engines and motors Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product 8417 Industrial or laboratory furnaces and Manufacture from materials of any Manufacture in which the value of all ovens, including incinerators, non-e- heading, except that of the product the materials used does not exceed 40 lectric per cent of the ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 73/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 8420 Calendering or other rolling ma- Manufacture in which: Manufacture in which the value of all chines, other than for metals or glass, the materials used does not exceed – the value of all the materials used and cylinders therefore 30 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – within the above limit, the value of all the materials of the same head- ing as the product used does not exceed 25 per cent of the ex-works price of the product 8423 Weighing machinery (excluding bal- Manufacture: Manufacture in which the value of all ances of a sensitivity of 5 cg or the materials used does not exceed – from materials of any heading, better), including weight operated 25 per cent of the ex-works price of except that of the product, and counting or checking machines; the product weighing machine weights of all – in which the value of all the kinds materials used does not exceed 40 per cent of the ex-works price of the product 8426 to 8428 Lifting, handling, loading or unload- Manufacture in which: Manufacture in which the value of all ing machinery the materials used does not exceed – the value of all the materials used 30 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – within the above limit, the value of all the materials of heading 8431 used does not exceed 10 per cent of the ex-works price of the product 8429 Self-propelled bulldozers, angledo- zers, graders, levellers, scrapers, me- chanical shovels, excavators, shovel loaders, tamping machines and road rollers: – Road rollers Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product – Other Manufacture in which: Manufacture in which the value of all the materials used does not exceed – the value of all the materials used 30 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and 74/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – within the above limit, the value of all the materials of heading 8431 used does not exceed 10 per cent of the ex-works price of the product 8430 Other moving, grading, levelling, Manufacture in which: Manufacture in which the value of all scraping, excavating, tamping, com- the materials used does not exceed – the value of all the materials used pacting, extracting or boring machin- 30 per cent of the ex-works price of does not exceed 40 per cent of the ery, for earth, minerals or ores; the product ex-works price of the product, and pile-drivers and pile-extractors; snow-ploughs and snow-blowers – within the above limit, the value of all the materials of heading 8431 used does not exceed 10 per cent of the ex-works price of the product ex 8431 – Parts suitable for use solely or Manufacture in which the value of all principally with road rollers the materials used does not exceed 40 per cent of the ex-works price of the product – Parts suitable for use solely or Manufacture in which the value of all principally with the machinery of the materials used does not exceed headings 8427 50 per cent of the ex-works price of the product 8439 Machinery for making pulp of fibrous Manufacture from materials of any Manufacture in which the value of all cellulosic material or for making or heading, except that of the product the materials used does not exceed 50 finishing paper or paperboard per cent of the ex-works price of the product ex 8443 Printers, for office machines(for ex- Manufacture in which the value of all ample automatic data processing the materials used does not exceed machines, word-processing ma- 40 per cent of the ex-works price of chines, etc.) the product 8444 to 8447 Machines of these headings for use in Manufacture in which the value of all the textile industry the materials used does not exceed 40 per cent of the ex-works price of the product ex 8448 Auxiliary machinery for use with Manufacture in which the value of all machines of headings 8444 and 8445 the materials used does not exceed 40 per cent of the ex-works price of the product 8452 Sewing machines, other than book- sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sew- ing machine needles: ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 75/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Sewing machines (lock stitch only) Manufacture in which: with heads of a weight not exceed- – the value of all the materials used ing 16 kg without motor or 17 kg does not exceed 40 per cent of the with motor ex-works price of the product, – the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originat- ing materials used, and – the thread-tension, crochet and zigzag mechanisms used are origi- nating – Other Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product ex 8456 to 8466 Machine tools and machines and Manufacture in which the value of all their parts and accessories of head- the materials used does not exceed 40 ings 8456 to 8466 per cent of the ex-works price of the product – Water-jet cutting machines and its Manufacture from materials of any Manufacture in which the value of all parts heading, except that of the product the materials used does not exceed 50per cent of the ex-works price of the product 8470 to 8472 Office machines(for example, type- Manufacture in which the value of all writers, calculating machines, auto- the materials used does not exceed matic data processing machines, 40 per cent of the ex-works price of duplicating machines, stapling ma- the product chines) ex 8479 Machines and mechanical appliances Manufacture from materials of any Manufacture in which the value of all having individual functions, not spe- heading, except that of the product the materials used does not exceed 50 cified or included elsewhere in this per cent of the ex-works price of the Chapter, except for: product – Machinery for the extraction or Manufacture from materials of any Manufacture in which the value of all preparation of microbial fats and heading, except that of the product the materials used does not exceed 60 oils per cent of the ex-works price of the product 76/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 8480 Moulding boxes for metal foundry; Manufacture from materials of any Manufacture in which the value of all mould bases; moulding patterns; heading, except that of the product the materials used does not exceed moulds for metal (other than ingot 50 per cent of the ex-works price of moulds), metal carbides, glass, miner- the product al materials, rubber or plastics 8481 Taps, cocks, valves and similar appli- Manufacture from materials of any Manufacture in which the value of all ances for pipes, boiler shells, tanks, heading, except that of the product the materials used does not exceed 50 vats or the like, including pressure-r- per cent of the ex-works price of the educing valves and thermostatically product controlled valves 8482 Ball or roller bearings; and parts Manufacture: Manufacture in which the value of all thereof the materials used does not exceed – from materials of any heading, 25 per cent of the ex-works price of except that of the product, and the product – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product ex 8486 – Machine tools for working any Manufacture in which the value of all material by removal of material, the materials used does not exceed by laser or other light or photon 40 per cent of the ex-works price of beam, ultrasonic, electrodischarge, the product electrochemical, electron beam, ionic-beam or plasma arc pro- cesses and parts and accessories thereof – machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof – machine tools for working stone, ceramics, concrete, asbestos-ce- ment or like mineral materials or for cold working glass and parts and accessories thereof – marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof – moulds, injection or compression Manufacture in which the value of all types the materials used does not exceed 50 per cent of the ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 77/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – lifting, handing, loading or unload- Manufacture in which: Manufacture in which the value of all ing machinery the materials used does not exceed – the value of all the materials used 30 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – within the above limit, the value of all the materials of heading 8431 used does not exceed 10 per cent of the ex-works price of the product ex Chapter 85 Electrical machinery and equipment Manufacture from materials of any Manufacture in which the value of all and parts thereof; sound recorders heading, except that of the product the materials used does not exceed 60 and reproducers, television image and per cent of the ex-works price of the sound recorders and reproducers, and product parts and accessories of such articles; except for: 8501 Electric motors and generators(ex- Manufacture in which: Manufacture in which the value of all cluding generating sets) the materials used does not exceed – the value of all the materials used 30 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – within the above limit, the value of all the materials of heading 8503 used does not exceed 10 per cent of the ex-works price of the product 8502 Electric generating sets and rotary Manufacture in which: Manufacture in which the value of all converters the materials used does not exceed – the value of all the materials used 30 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 per cent of the ex-works price of the product 8503 Parts suitable for use solely or Manufacture from materials of any Manufacture in which the value of all principally with the machines of heading, except that of the product the materials used does not exceed 50 heading 8501 or 8502 per cent of the ex-works price of the product ex 8504 Power supply units for automatic Manufacture in which the value of all data-processing machines the materials used does not exceed 40 per cent of the ex-works price of the product 78/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 8509 Electromechanical domestic appli- Manufacture from materials of any Manufacture in which the value of all ances, with self-contained electric heading, except that of the product the materials used does not exceed 50 motor other than vacuum cleaners per cent of the ex-works price of the of heading 8508; parts thereof product 8516 Electric instantaneous or storage Manufacture from materials of any Manufacture in which the value of all water heaters and immersion heaters; heading, except that of the product the materials used does not exceed 50 electric space heating apparatus and per cent of the ex-works price of the soil heating apparatus; electrothermic product hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electrother- mic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 ex 8517 Other apparatus for the transmission Manufacture in which: Manufacture in which the value of all or reception of voice, images or other the materials used does not exceed – the value of all the materials used data, including apparatus for com- 25 per cent of the ex-works price of does not exceed 40 per cent of the munication in a wireless network the product ex-works price of the product, and (such as a local or wide area net- work), other than transmission or – the value of all the non-originating reception apparatus of headings materials used does not exceed the 8443, 8525, 8527 or 8528 value of all the originating mater- ials used 8519 Sound recording or sound reprodu- Manufacture in which the value of all cing apparatus the materials used does not exceed 50 per cent of the ex-works price of the product 8521 Video recording or reproducing Manufacture in which: Manufacture in which the value of all apparatus, whether or not incorpor- the materials used does not exceed – the value of all the materials used ating a video tuner 30 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – the value of all the non-originating materials used does not exceed the value of all the originating mater- ials used 8522 Parts and accessories suitable for use Manufacture in which the value of all solely or principally with the appar- the materials used does not exceed atus of headings 8519 or 8521 40 per cent of the ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 79/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 8523 – Unrecorded discs, tapes, solid-state Manufacture in which the value of all non-volatile storage devices and the materials used does not exceed other media for the recording of 40 per cent of the ex-works price of sound or of other phenomena, but the product excluding products of Chapter 37; – recorded discs, tapes solid-state Manufacture in which the value of all non-volatile storage devices and the materials used does not exceed 50 other media for the recording of per cent of the ex-works price of the sound or of other phenomena, but product excluding products of Chapter 37 – matrices and masters for the pro- Manufacture in which: Manufacture in which the value of all duction of discs, but excluding the materials used does not exceed – the value of all the materials used products of Chapter 37; 30 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – within the above limit, the value of all the materials of heading 8523 used does not exceed 10 per cent of the ex-works price of the product – proximity cards and “smart cards” Manufacture: Manufacture in which the value of all with two or more electronic inte- the materials used does not exceed – from materials of any heading, grated circuits 30 per cent of the ex-works price of except that of the product, and the product – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product – “smart cards” with one electronic Manufacture in which: Manufacture in which the value of all integrated circuit the materials used does not exceed – the value of all the materials used 25 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 per cent of the ex-works price of the product 80/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) or The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appro- priate dopant, whether or not as- sembled and/or tested in a country other than those specified in Arti- cles 3 and 4 8524 Flat panel display modules, whether Manufacture from materials of any Manufacture in which the value of all or not incorporating touch-sensitive heading, except that of the product the materials used does not exceed screens 50 per cent of the ex-works price of the product 8525 Transmission apparatus for radio- Manufacture in which: Manufacture in which the value of all broadcasting or television, whether the materials used does not exceed – the value of all the materials used or not incorporating reception appar- 25 per cent of the ex-works price of does not exceed 40 per cent of the atus or sound recording or reprodu- the product ex-works price of the product, and cing apparatus; television cameras, digital cameras and video camera – the value of all the non-originating recorders materials used does not exceed the value of all the originating mater- ials used 8526 Radar apparatus, radio navigational Manufacture in which: Manufacture in which the value of all aid apparatus and radio remote the materials used does not exceed – the value of all the materials used control apparatus 25 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – the value of all the non-originating materials used does not exceed the value of all the originating mater- ials used 8527 Reception apparatus for radio-broad- Manufacture in which the value of all casting, whether or not combined, in the materials used does not exceed the same housing, with sound re- 50 per cent of the ex-works price of cording or reproducing apparatus or the product a clock 8528 Monitors and projectors, not incor- Manufacture in which the value of all porating television reception appar- the materials used does not exceed atus; reception apparatus for 50 per cent of the ex-works price of television, whether or not incorpor- the product ating radio-broadcast receivers or sound or video recording or reprodu- cing apparatus 8529.90 Parts suitable for use solely or Manufacture from materials of any Manufacture in which the value of all principally with the apparatus of heading, except that of the product the materials used does not exceed 50 headings 8524 to 8528 per cent of the ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 81/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 8531 Indicator panels incorporating liquid Manufacture from materials of any Manufacture in which the value of all crystal devices (LCD’s) or light-emit- heading, except that of the product the materials used does not exceed 50 ting diodes(LED’s) per cent of the ex-works price of the product 8535 Electrical apparatus for switching or Manufacture in which: Manufacture in which the value of all protecting electrical circuits, or for the materials used does not exceed – the value of all the materials used making connections to or in electric- 30 per cent of the ex-works price of does not exceed 40 per cent of the al circuits (for example, switches, the product ex-works price of the product, and fuses, lightning arresters, voltage limiters, surge suppressors, plugs – within the above limit, the value of and other connectors, junctions all the materials of heading 8538 boxes) for a voltage exceeding used does not exceed 10 per cent 1000 V of the ex-works price of the product 8537 Boards, panels, consoles, desks, cabi- Manufacture from materials of any nets and other bases, equipped with heading, except that of the product two or more apparatus of head- ing 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instru- ments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 8539.51 – – Light-emitting diode (LED) mod- Manufacture from materials of any Manufacture in which the value of all ules heading except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product ex 8540 Cathode-ray television picture tubes, Manufacture in which the value of all including video monitor cathode-ray the materials used does not exceed tubes 50 per cent of the ex-works price of the product ex 8541 Diodes, transistors and similar semi- Manufacture: Manufacture in which the value of all conductor devices, except wafers not the materials used does not exceed – from materials of any heading, yet cut into chips 25 per cent of the ex-works price of except that of the product, and the product – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product 8541.51 – Other semiconductor devices Manufacture from materials of any Manufacture in which the value of all 8541.59 heading except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product 82/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 8542 Electronic integrated circuits – monolithic integrated circuits Manufacture in which: Manufacture in which the value of all the materials used does not exceed – the value of all the materials used 25 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 per cent of the ex-works price of the product or The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appro- priate dopant, whether or not as- sembled and/or tested in a country other than those specified in Arti- cles 3 and 4 – multichips which are parts of Manufacture in which the value of all machinery or apparatus, not speci- the materials used does not exceed fied or included elsewhere in this 40 per cent of the ex-works price of Chapter the product – others Manufacture in which: Manufacture in which the value of all the materials used does not exceed – the value of all the materials used 25 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 per cent of the ex-works price of the product ex 8543 Electrical machines and apparatus, Manufacture from materials of any Manufacture in which the value of all having individual functions, not spe- heading, except that of the product the materials used does not exceed cified or included elsewhere in this 50 per cent of the ex-works price of Chapter except particle accelerators, the product signal generators, machines and apparatus for electroplating, electro- lysis or electrophoresis and parts thereof ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 83/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 8544 Insulated (including enamelled or Manufacture in which the value of all anodised) wire, cable (including coax- the materials used does not exceed ial cable) and other insulated electric 55 per cent of the ex-works price of conductors, whether or not fitted the product with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors 8545 Carbon electrodes, carbon brushes, Manufacture in which the value of all lamp carbons, battery carbons and the materials used does not exceed other articles of graphite or other 40 per cent of the ex-works price of carbon, with or without metal, of the product a kind used for electrical purposes 8546 Electrical insulators of any material Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product 8547 Insulating fittings for electrical ma- Manufacture in which the value of all chines, appliances or equipment, the materials used does not exceed being fittings wholly of insulating 50 per cent of the ex-works price of materials apart from any minor the product components of metal (for example, threaded sockets) incorporated dur- ing moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tub- ing and joints therefor, of base metal lined with insulating material 8548 – Electrical parts of machinery or Manufacture in which the value of all apparatus, not specified or in- the materials used does not exceed cluded elsewhere in this Chapter 40 per cent of the ex-works price of the product – Electronic microassemblies Manufacture in which: Manufacture in which the value of all the materials used does not exceed – the value of all the materials used 25 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 per cent of the ex-works price of the product ex 8549 Electrical and electronic waste and Manufacture in which the value of all scrap, except for: the materials used does not exceed 50 per cent of the ex-works price of the product 84/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Waste and scrap of primary cells, Manufacture in which the value of all primary batteries and electric ac- the materials used does not exceed 40 cumulators; spent primary cells, per cent of the ex works price of the spent primary batteries and spent product electric accumulators ex Chapter 86 Railway or tramway locomotives, Manufacture in which the value of all rolling-stock and parts thereof; rail- the materials used does not exceed way or tramway track fixtures and 40 per cent of the ex-works price of fittings and parts thereof; mechanical the product (including electro-mechanical) traffic signalling equipment of all kinds; except for: 8608 Railway or tramway track fixtures Manufacture: Manufacture in which the value of all and fittings; mechanical (including the materials used does not exceed – from materials of any heading, electromechanical) signalling, safety 30 per cent of the ex-works price of except that of the product, and or traffic control equipment for rail- the product ways, tramways, roads, inland water- – in which the value of all the ways, parking facilities, port materials used does not exceed installations or airfields; parts of the 40 per cent of the ex-works price foregoing of the product ex Chapter 87 Vehicles other than railway or tram- Manufacture in which the value of all way rolling-stock, and parts and the materials used does not exceed accessories thereof; except for: 50 per cent of the ex-works price of the product 8708 Parts and accessories of the motor Manufacture from materials of any Manufacture in which the value of all vehicles heading, except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product 8709 Works trucks, self-propelled, not Manufacture: Manufacture in which the value of all fitted with lifting or handling equip- the materials used does not exceed – from materials of any heading, ment, of the type used in factories, 30 per cent of the ex-works price of except that of the product, and warehouses, dock areas or airports the product for short distance transport of goods; – in which the value of all the tractors of the type used on railway materials used does not exceed station platforms; parts of the fore- 40 per cent of the ex-works price going vehicles of the product 8710 Tanks and other armoured fighting Manufacture: Manufacture in which the value of all vehicles, motorised, whether or not the materials used does not exceed – from materials of any heading, fitted with weapons, and parts of 30 per cent of the ex-works price of except that of the product, and such vehicles the product – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 85/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 8711 Motorcycles (including mopeds) and Manufacture from materials of any Manufacture in which the value of all cycles fitted with an auxiliary motor, heading, except that of the product the materials used does not exceed 50 with or without side-cars; side-cars per cent of the ex-works price of the product 8714 Parts and accessories of vehicles of Manufacture from materials of any Manufacture in which the value of all headings 8711 to 8713 heading, except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product 8715 Baby carriages and parts thereof Manufacture: Manufacture in which the value of all the materials used does not exceed – from materials of any heading, 30 per cent of the ex-works price of except that of the product, and the product – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product 8716 Trailers and semi-trailers; other vehi- Manufacture from materials of any Manufacture in which the value of all cles, not mechanically propelled; heading, except that of the product the materials used does not exceed 50 parts thereof per cent of the ex-works price of the product ex Chapter 88 Aircraft, spacecraft, and parts thereof; Manufacture from materials of any Manufacture in which the value of all except for: heading, except that of the product the materials used does not exceed 40 per cent of the ex-works price of the product ex 8804 Rotochutes Manufacture from materials of any Manufacture in which the value of all heading, including other materials of the materials used does not exceed heading 8804 40 per cent of the ex-works price of the product 8805 Aircraft launching gear; deck-arrestor Manufacture from materials of any Manufacture in which the value of all or similar gear; ground flying trai- heading, except that of the product the materials used does not exceed ners; parts of the foregoing articles 30 per cent of the ex-works price of the product ex 8806 Unmanned aircraft with television Manufacture in which: Manufacture in which the value of all cameras, digital cameras or video the materials used does not exceed 25 – the value of all the materials used camera recorders per cent of the ex-works price of the does not exceed 40 per cent of the product ex-works price of the product, and – the value of all the non originating materials used does not exceed the value of all the originating mater- ials used 86/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) Chapter 89 Ships, boats and floating structures Manufacture from materials of any Manufacture in which the value of all heading, except that of the product. the materials used does not exceed However, hulls of heading 8906 may 40 per cent of the ex-works price of not be used the product ex Chapter 90 Optical, photographic, cinemato- Manufacture: Manufacture in which the value of all graphic, measuring, checking, preci- the materials used does not exceed – from materials of any heading, sion, medical or surgical instruments 30 per cent of the ex-works price of except that of the product, and and apparatus; parts and accessories the product thereof; except for: – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product 9001 Optical fibres and optical fibre bun- Manufacture in which the value of all dles; optical fibre cables other than the materials used does not exceed those of heading 8544; sheets and 40 per cent of the ex-works price of plates of polarising material; lenses the product (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked 9002 Lenses, prisms, mirrors and other Manufacture in which the value of all optical elements, of any material, the materials used does not exceed mounted, being parts of or fittings 40 per cent of the ex-works price of for instruments or apparatus, other the product than such elements of glass not optically worked 9004 Spectacles, goggles and the like, Manufacture in which the value of all corrective, protective or other the materials used does not exceed 40 per cent of the ex-works price of the product ex 9005 Binoculars, monoculars, other optical Manufacture: Manufacture in which the value of all telescopes, and mountings therefor, the materials used does not exceed – from materials of any heading, except for astronomical refracting 30 per cent of the ex-works price of except that of the product, telescopes and mountings therefor the product – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product, and – in which the value of all the non-originating materials used does not exceed the value of all the originating materials used ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 87/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 9006 Photographic (other than cinemato- Manufacture: Manufacture in which the value of all graphic) cameras; photographic the materials used does not exceed – from materials of any heading, flashlight apparatus and flashbulbs 30 per cent of the ex-works price of except that of the product, other than electrically ignited flash- the product bulbs – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product, and – in which the value of all the non-originating materials used does not exceed the value of all the originating materials used 9007 Cinematographic cameras and Manufacture: Manufacture in which the value of all projectors, whether or not incorpor- the materials used does not exceed – from materials of any heading, ating sound recording or reproducing 30 per cent of the ex-works price of except that of the product, apparatus the product – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product, and – in which the value of all the non-originating materials used does not exceed the value of all the originating materials used 9011 Compound optical microscopes, in- Manufacture: Manufacture in which the value of all cluding those for photomicrography, the materials used does not exceed – from materials of any heading, cinephotomicrography or micropro- 30 per cent of the ex-works price of except that of the product, jection the product – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product, and – in which the value of all the non-originating materials used does not exceed the value of all the originating materials used ex 9014 Other navigational instruments and Manufacture in which the value of all appliances the materials used does not exceed 40 per cent of the ex-works price of the product 88/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 9015 Surveying (including photogramme- Manufacture in which the value of all trical surveying), hydrographic, ocea- the materials used does not exceed nographic, hydrological, 40 per cent of the ex-works price of meteorological or geophysical instru- the product ments and appliances, excluding compasses; rangefinders 9016 Balances of a sensitivity of 5 cg or Manufacture in which the value of all better, with or without weights the materials used does not exceed 40 per cent of the ex-works price of the product 9017 Drawing, marking-out or mathema- Manufacture in which the value of all tical calculating instruments (for ex- the materials used does not exceed ample, drafting machines, 40 per cent of the ex-works price of pantographs, protractors, drawing the product sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micro- meters, 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 instru- ments: – Dentists’ chairs incorporating den- Manufacture from materials of any Manufacture in which the value of all tal appliances or dentists’ spittoons heading, including other materials of the materials used does not exceed heading 9018 40 per cent of the ex-works price of the product – Other Manufacture: Manufacture in which the value of all the materials used does not exceed – from materials of any heading, 25 per cent of the ex-works price of except that of the product, and the product – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 89/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 9019 Mechano-therapy appliances; mas- Manufacture: Manufacture in which the value of all sage apparatus; psychological aptitu- the materials used does not exceed – from materials of any heading, de-testing apparatus; ozone therapy, 25 per cent of the ex-works price of except that of the product, and oxygen therapy, aerosol therapy, arti- the product ficial respiration or other therapeutic – in which the value of all the respiration apparatus materials used does not exceed 40 per cent of the ex-works price of the product 9020 Other breathing appliances and gas Manufacture: Manufacture in which the value of all masks, excluding protective masks the materials used does not exceed – from materials of any heading, having neither mechanical parts nor 25 per cent of the ex-works price of except that of the product, and replaceable filters the product – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product ex 9021 Articles for orthopaedic or fracture Manufacture from materials of any appliances and for dental fitting: heading, except that of the product – Nails, tacks, drawing pins, corru- gated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper – Threaded articles and non-threaded Manufacture from materials of any articles of iron or steel, excluding heading, except that of the product coach screws, wood screws, screw hooks and screw rings, spring washers and other lock washers, rivets – Articles of titanium Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 per cent of the ex-works price of the product. 9024 Machines and appliances for testing Manufacture in which the value of all the hardness, strength, compressibil- the materials used does not exceed ity, elasticity or other mechanical 40 per cent of the ex-works price of properties of materials(for example, the product metals, wood, textiles, paper, plastics) 90/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 9025 – Hydrometers and similar floating Manufacture in which the value of all instruments, thermometers (except the materials used does not exceed for electric or electronic thermo- 40 per cent of the ex-works price of meters for vehicles), pyrometers, the product barometers, hygrometers and psy- chrometers, recording or not, and any combination of these instru- ments – Electric or electronic thermometers Manufacture from materials of any Manufacture in which the value of all for vehicles heading, except that of the product the materials used does not exceed 55 per cent of the ex-works price of the product 9026 – Instruments and apparatus for Manufacture in which the value of all measuring or checking the flow, the materials used does not exceed level, or other variables of liquids 40 per cent of the ex-works price of or gases (for example, flow meters, the product level gauges, manometers, heat meters), excluding electric or elec- tronic fuel gauges for vehicles instruments and apparatus of heading 9014, 9015, 9028 or 9032 – Others Manufacture from materials of any Manufacture in which the value of all heading, except that of the product the materials used does not exceed 55 per cent of the ex-works price of the product 9027 Instruments and apparatus for physi- Manufacture in which the value of all cal or chemical analysis (for example, the materials used does not exceed polarimeters, refractometers, spectro- 40 per cent of the ex-works price of meters, gas or smoke analysis appar- the product atus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and appar- atus for measuring or checking quantities of heat, sound or light (including exposure meters); micro- tomes 9028 Gas, liquid or electricity supply or production meters, including cali- brating meters therefor: – Parts and accessories Manufacture in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 91/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) – Other Manufacture in which: Manufacture in which the value of all the materials used does not exceed – the value of all the materials used 30 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – the value of all the non-originating materials used does not exceed the value of all the originating mater- ials used 9029 Revolution counters, production Manufacture from materials of any Manufacture in which the value of all counters, taximeters, mileometers, heading, except that of the product the materials used does not exceed 55 pedometers and the like; speed in- per cent of the ex-works price of the dicators and tachometers, other than product those of heading 9014 or 9015; stroboscopes 9030 Oscilloscopes, spectrum analysers Manufacture in which the value of all and other instruments and apparatus the materials used does not exceed for measuring or checking electrical 40 per cent of the ex-works price of quantities, excluding meters of head- the product ing 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations 9031 Measuring or checking instruments, Manufacture in which the value of all appliances and machines, not speci- the materials used does not exceed fied or included elsewhere in this 40 per cent of the ex-works price of chapter; profile projectors the product 9032 Automatic regulating or controlling Manufacture in which the value of all instruments and apparatus the materials used does not exceed 40 per cent of the ex-works price of the product 9033 Parts and accessories (not specified or Manufacture in which the value of all included elsewhere in this chapter) the materials used does not exceed for machines, appliances, instruments 40 per cent of the ex-works price of or apparatus of Chapter 90 the product ex Chapter 91 Clocks and watches and parts thereof; Manufacture in which the value of all except for: the materials used does not exceed 40 per cent of the ex-works price of the product ex 9104 Instrument panel clocks and clocks Manufacture in which the value of all of a similar type for vehicles of the materials used does not exceed Chapter 87 60 per cent of the ex-works price of the product 92/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 9105 Other clocks Manufacture in which: Manufacture in which the value of all the materials used does not exceed – the value of all the materials used 30 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – the value of all the non-originating materials used does not exceed the value of all the originating mater- ials used 9109 Clock movements, complete and Manufacture in which: Manufacture in which the value of all assembled the materials used does not exceed – the value of all the materials used 30 per cent of the ex-works price of does not exceed 40 per cent of the the product ex-works price of the product, and – the value of all the non-originating materials used does not exceed the value of all the originating mater- ials used 9110 Complete watch or clock movements, Manufacture in which: Manufacture in which the value of all unassembled or partly assembled the materials used does not exceed – the value of all the materials used (movement sets); incomplete watch 30 per cent of the ex-works price of does not exceed 40 per cent of the or clock movements, assembled; the product ex-works price of the product, and rough watch or clock movements – within the above limit, the value of all the materials of heading 9114 used does not exceed 10 per cent of the ex-works price of the product 9111 Watch cases and parts thereof Manufacture: Manufacture in which the value of all the materials used does not exceed – from materials of any heading, 30 per cent of the ex-works price of except that of the product, and the product – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product 9112 Clock cases and cases of a similar Manufacture: Manufacture in which the value of all type for other goods of this Chapter, the materials used does not exceed – from materials of any heading, and parts thereof 30 per cent of the ex-works price of except that of the product, and the product – in which the value of all the materials used does not exceed 40 per cent of the ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 93/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) 9113 Watch straps, watch bands and watch bracelets, and parts thereof: – Of base metal, whether or not gold Manufacture in which the value of all or silver-plated, or of metal clad the materials used does not exceed with precious metal 40 per cent of the ex-works price of the product – Other Manufacture in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product Chapter 92 Musical instruments; parts and acces- Manufacture in which the value of all sories of such articles the materials used does not exceed 40 per cent of the ex-works price of the product Chapter 93 Arms and ammunition; parts and Manufacture in which the value of all accessories thereof the materials used does not exceed 50 per cent of the ex-works price of the product ex Chapter 94 Furniture; bedding, mattresses, mat- Manufacture from materials of any Manufacture in which the value of all tress supports, cushions and similar heading, except that of the product the materials used does not exceed 50 stuffed furnishings; luminaires and per cent of the ex-works price of the lighting fittings, not elsewhere speci- product fied or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for: 9401 Seats (other than those of head- Manufacture from materials of any Manufacture in which the value of all ing 9402), whether or not converti- heading, except that of the product the materials used does not exceed 55 ble into beds, and parts thereof per cent of the ex-works price of the product 9405 and 9406 Luminaires and lighting fittings in- Manufacture in which the value of all cluding searchlights and spotlights the materials used does not exceed and parts thereof, not elsewhere 50 per cent of the ex-works price of specified or included; illuminated the product signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included; pre- fabricated buildings ex Chapter 95 Toys, games and sports requisites; Manufacture from materials of any Manufacture in which the value of all parts and accessories thereof; except heading, except that of the product the materials used does not exceed 50 for: per cent of the ex-works price of the product 94/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 9506 Golf clubs and parts thereof Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used ex Chapter 96 Miscellaneous manufactured articles; Manufacture from materials of any Manufacture in which the value of all except for: heading, except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product ex 9601 and Articles of animal, vegetable or Manufacture from “worked” carving ex 9602 mineral carving materials materials of the same heading as the product ex 9603 Brooms and brushes (except for Manufacture in which the value of all besoms and the like and brushes the materials used does not exceed made from marten or squirrel hair), 50 per cent of the ex-works price of hand-operated mechanical floor the product sweepers, not motorised, paint pads and rollers, squeegees and mops 9605 Travel sets for personal toilet, sewing Each item in the set must satisfy the or shoe or clothes cleaning rule which would apply to it if it were not included in the set. However, non-originating articles may be in- corporated, provided that their total value does not exceed 15 per cent of the ex-works price of the set 9606 Buttons, press-fasteners, snap-fasten- Manufacture: ers and press-studs, button moulds – from materials of any heading, and other parts of these articles; except that of the product, and button blanks – in which the value of all the materials used does not exceed 50 per cent of the ex-works price of the product 9608 Ball-point pens; felt-tipped and other Manufacture from materials of any porous-tipped pens and markers; heading, except that of the product. fountain pens, stylograph pens and However, nibs or nib-points of the other pens; duplicating stylos; pro- same heading as the product may be pelling or sliding pencils; pen- used holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 95/106EN OJ L, 10.3.2025 Working or processing, carried out on non-originating materials, which confers HS heading 2022 Description of product originating status (1) (2) (3) or (4) ex 9609 Pencils Manufacture from materials of any heading 9612 Typewriter or similar ribbons, inked Manufacture: or otherwise prepared for giving – from materials of any heading, impressions, whether or not on except that of the product, and spools or in cartridges; ink-pads, whether or not inked, with or with- – in which the value of all the out boxes materials used does not exceed 50 per cent of the ex-works price of the product ex 9613 Lighters with piezo-igniter Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 per cent of the ex-works price of the product ex 9614 Smoking pipes and pipe bowls Manufacture from roughly-shaped blocks Chapter 97 Works of art, collectors’ pieces and Manufacture from materials of any antiques heading, except that of the product ’ 96/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 ANNEX 2 ‘Appendix 2A ADDENDUM TO THE LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS Common provisions 1. For the products described below, the following rules may also apply instead of the rules set out in Appendix 2 for products originating either in the European Union or in a signatory Andean Country, as the case may be. 2. When a product is covered by a rule of origin that is subject to quotas, the proof of origin for that product shall contain the following statement in English: “Product originating in accordance with Appendix 2A of Annex II”. 3. The quotas indicated below will be managed on a first-come, first-served basis. The quantities exported to a Party shall be calculated on the basis of the imports of the Party concerned. 4. In the European Union, any quota referred to in this Appendix shall be managed by the European Commission. Note 1 The following rule shall confer origin for products exported from the European Union to Colombia, Ecuador or Peru within the annual quotas per country indicated below: Working or processing carried out on non-originating materials that confers originating HS heading Description of product status (1) (2) (3) or (4) ex 0901 Roasted coffee of the variety Arabica Manufacture from materials of any heading Colombia Ecuador Peru 120 Metric Tonnes 110 Metric Tonnes 30 Metric Tonnes Note 2 The following rule shall confer origin for products exported from the European Union to Peru and from Peru to the European Union: Working or processing carried out on non-originating materials that confers originating HS heading Description of product status (1) (2) (3) or (4) 1507 to 1508 Soya-bean oil, peanut (groundnut) Manufacture from materials of any oil, and their fractions, but not subheading, except that of the pro- chemically modified duct ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 97/106EN OJ L, 10.3.2025 Working or processing carried out on non-originating materials that confers originating HS heading Description of product status (1) (2) (3) or (4) 1512 to 1515 Sunflower-seed, safflower or cotton- Manufacture from materials of any seed, coconut (copra), palm kernel, subheading, except that of the pro- babassu, rape, colza, mustard, other duct fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, but not chemically modi- fied 1516 Animal, vegetable or microbial fats Manufacture from materials of any and oils and their fractions, partly or heading, except that of the product wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared 1517 Margarine; edible mixtures or prep- Manufacture: arations of animal, vegetable or — from materials of any heading, microbial fats or oils or of fractions except that of the product, and of different fats or oils of this Chapter, other than edible fats or oils — in which at least 40 per cent by or their fractions of heading 1516 weight of all the materials of Chapter 4 used are originating Note 3 The following rule shall confer origin for products exported from the European Union to Colombia, Ecuador or Peru within the annual quotas per country indicated below: Working or processing carried out on non-originating materials that confers originating HS heading Description of product status (1) (2) (3) or (4) 1805 Cocoa powder, not containing added Manufacture from materials of any sugar or other sweetening matter heading, except that of the product Colombia Ecuador Peru 100 Metric Tonnes 120 Metric Tonnes 450 Metric Tonnes Note 4 The following rule shall confer origin for products exported from the European Union to Peru and from Peru to the European Union: 98/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing carried out on non-originating materials that confers originating HS heading Description of product status (1) (2) (3) or (4) ex 3826 Biodiesel: mixtures of mono alkyl Manufacture from materials of any Manufacture in which the value of all esters of the fatty acids of the long heading, except that of the product. the materials used does not exceed chain of sub products of vegetable However, materials of the same head- 40 per cent of the ex-works price of and animal oils. For greater certainty, ing as the product may be used, the product the mono alkyl ester makes reference provided that their total value does to methyl ester or ethyl ester of fatty not exceed 20 per cent of the acids ex-works price of the product Note 5 The following rule shall confer origin for products exported from Colombia, Ecuador and Peru to the European Union within the annual quotas per country indicated below: Working or processing carried out on non-originating materials that confers originating HS heading Description of product status (1) (2) (3) or (4) 3920 Other plates, sheets, film, foil and Manufacture from materials of any Manufacture in which the value of all strip, of plastics, non-cellular and heading except that of the product. the materials used does not exceed 55 not-reinforced, laminated, supported However, materials of the same head- per cent of the ex-works price of the or similarly combined with other ing as the product may be used, product materials provided that their total value does not exceed 50 percent of the ex- works price of the product Colombia Ecuador Peru 15 000 Metric Tonnes 15 000 Metric Tonnes 15 000 Metric Tonnes If more than 75 per cent of the above-stated quota quantities is used during a given year, those quantities shall be reviewed, with a view to agree on their increase, within the Subcommittee. Note 6 The following rule shall confer origin for products exported from Peru to the European Union within the annual quota indicated below: Working or processing carried out on non-originating materials that confers originating HS heading Description of product status (1) (2) (3) or (4) ex 5607.50 Twine and nets Manufacture from high tenacity fila- ment yarn classified in subheadings and 5608 5402.11, 5402.19 or 5402.20 ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 99/106EN OJ L, 10.3.2025 HS classification Peru ex 5607.50 and 5608 650 Metric Tonnes This quantity shall be subject to revision every three years, in a period of 12 years. If more than 75 per cent of the above-stated quota quantity is used per year during that 3-year period, the quantity for the next three years will be increased by the rate of growth over the same period of exports from Peru to the European Union of products of chapter 50 to 63 or by 5 per cent, whichever is higher. That revision will be made according to the data published by the statistical office of the European Union (Eurostat) as soon as they are available. The European Commission shall publish the adjusted quotas in the Official Journal of the European Union. Note 7 The following rule shall confer origin for products exported from Colombia, Ecuador and Peru to the European Union within the annual quotas, per country indicated below: Working or processing carried out on non-originating materials that confers originating HS heading Description of product status (1) (2) (3) or (4) 6108.22 Women’s or girls’ briefs and panties, Manufacture from nylon yarn or knitted or crocheted of man-made elastomeric yarns from headings fibres 5402 and 5404 6112.31 Men’s or boys’ swimwear knitted or Manufacture from nylon yarn or crocheted of synthetic fibres elastomeric yarns from headings 5402 and 5404 6112.41 Women’s or girls’ swimwear knitted Manufacture from nylon yarn or or crocheted of synthetic fibres elastomeric yarns from headings 5402 and 5404 6115.10 Graduated compression hosiery (for Manufacture from nylon yarn or example, stockings for varicose elastomeric yarns from headings veins), knitted or crocheted. 5402 and 5404 6115.21 Other pantyhose and tights of syn- Manufacture from nylon yarn or thetic fibres measuring per single elastomeric yarns from headings yarn less than 67 decitex, knitted or 5402 and 5404 crocheted 6115.22 Other pantyhose and tights of syn- Manufacture from nylon yarn or thetic fibres measuring per single elastomeric yarns from headings yarn 67 decitex or more, knitted or 5402 and 5404 crocheted 6115.30 Other women’s full-length or knee Manufacture from nylon yarn or length hosiery, measuring per single elastomeric yarns from headings yarn less than 67 decitex 5402 and 5404 100/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Working or processing carried out on non-originating materials that confers originating HS heading Description of product status (1) (2) (3) or (4) 6115.96 Other, of synthetic fibres Manufacture from nylon yarn or elastomeric yarns from headings 5402 and 5404 HS heading Colombia (Metric Tonnes) Ecuador (Metric Tonnes) Peru (Metric Tonnes) 6108.22 200 200 200 6112.31 25 25 25 6112.41 100 100 100 6115.10 25 25 25 6115.21 40 40 40 6115.22 15 15 15 6115.30 25 25 25 6115.96 175 175 175 If more than 75 per cent of the above-stated quota quantities is used during a given year, these quantities shall be reviewed, with a view to agree on their increase, within the Subcommittee. Note 7a The following rule shall confer origin for products exported from Ecuador to the European Union and from the European Union to Ecuador: Working or processing carried out on non-originating materials that confers originating HS heading Description of product status (1) (2) (3) or (4) ex 6504 Toquilla straw hats Manufacture in which the toquilla straw of heading 1401 used is originating Note 8 The rules of origin provided for in Appendix 2 for the products listed below shall apply for as long as the European Union maintains a 0 per cent WTO bound tariff for these products. If the European Union increases the WTO bound tariff applicable to these products, the following rule shall confer origin for products exported from Colombia, Ecuador and Peru to the European Union within the annual quotas per country, indicated below: ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 101/106EN OJ L, 10.3.2025 Working or processing carried out on non-originating materials that confers originating HS heading Description of product status (1) (2) (3) or (4) 7209 to 7214 Flat-rolled products of iron or non- Manufacture from materials of any Manufacture in which the value of all alloy steel; bars and rods of iron or heading, except that of the product the materials used does not exceed non-alloy steel 50 per cent of the ex-works price of the product 7216 to 7217 Angles, shapes and sections of iron or Manufacture from materials of any Manufacture in which the value of all non-alloy steel; wire of iron or heading, except that of the product the materials used does not exceed non-alloy steel 50 per cent of the ex-works price of the product 7304 to 7306 Tubes, pipes and hollow profiles, of Manufacture from materials of any Manufacture in which the value of all iron or steel heading, except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product 7308 Structures and parts of structures, of Manufacture from materials of any Manufacture in which the value of all iron or steel; plates, rods, angles, heading, except that of the product the materials used does not exceed shapes, sections, tubes and the like, 50 per cent of the ex-works price of prepared for use in structures, of iron the product or steel Colombia Ecuador Peru HS heading Description (Metric Tonnes) (Metric Tonnes) (Metric Tonnes) 7209 Flat-rolled products of iron or non-alloy steel, of a width of 100,000 100,000 100,000 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated 7210 Flat-rolled products of iron or non-alloy steel, of a width of 100,000 100,000 100,000 600 mm or more, clad, plated or coated 7211 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated 7212 Flat-rolled products of iron or non-alloy steel, of a width of 100,000 100,000 100,000 less than 600 mm, clad, plated or coated 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or 100,000 100,000 100,000 non-alloy steel 7214 Other bars and rods of iron or non-alloy steel, not further 100,000 100,000 100,000 worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling 7216 Angles, shapes and sections of iron or non-alloy steel 100,000 100,000 100,000 102/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 Colombia Ecuador Peru HS heading Description (Metric Tonnes) (Metric Tonnes) (Metric Tonnes) 7217 Wire of iron or non-alloy steel 50,000 50,000 50,000 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than 50,000 50,000 50,000 cast iron) or steel 7305 Other tubes and pipes (for example, welded, riveted or 50,000 50,000 50,000 similarly closed), having circular cross-sections, the external diameter of which exceeds 406,4 mm, of iron or steel 7306 Other tubes, pipes and hollow profiles (for example, open 100,000 100,000 100,000 seam or welded, riveted or similarly closed), of iron or steel 7308 Structures and parts of structures, of iron or steel; plates, rods, 50,000 50,000 50,000 angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel When 50 per cent of a quota entry is reached, during a given year, the annual tonnage shall increase by 50 per cent for the following year. The basis for calculation shall be the quota quantity of the previous year. Those quantities, as well as the basis for calculation may be revised at the request of any Party upon agreement with the other Parties. Note 9 The following rule shall confer origin for products exported from Colombia, Ecuador and Peru to the European Union within the annual quota per country indicated below: Working or processing carried out on non-originating materials that confers originating HS heading Description of product status (1) (2) (3) or (4) 7321 Stoves, ranges, grates, cookers (in- Manufacture from materials of any Manufacture in which the value of all cluding those with subsidiary boilers heading, except that of the product the materials used does not exceed 50 for central heating), barbecues, bra- per cent of the ex-works price of the ziers, gas-rings, plate warmers and product similar non-electric domestic appli- ances, and parts thereof, of iron or steel 7323 Table, kitchen or other household Manufacture from materials of any Manufacture in which the value of all articles and parts thereof, of iron or heading, except that of the product the materials used does not exceed 50 steel; iron or steel wool; pot scourers per cent of the ex-works price of the and scouring or polishing pads, product gloves and the like, of iron or steel 7325 Other cast articles of iron or steel Manufacture from materials of any Manufacture in which the value of all heading, except that of the product the materials used does not exceed 50 per cent of the ex-works price of the product ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 103/106EN OJ L, 10.3.2025 HS heading Colombia Ecuador Peru 7321 20,000 units 20,000 units 20,000 units 7323 50,000 Metric Tonnes 50,000 Metric Tonnes 50,000 Metric Tonnes 7325 50,000 Metric Tonnes 50,000 Metric Tonnes 50,000 Metric Tonnes Those quantities may be revised at the request of any Party upon agreement with the others Parties.’. 104/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/ojEN OJ L, 10.3.2025 ANNEX 3 ‘Appendix 5 PRODUCTS TO WHICH SUBPARAGRAPH (b) OF THE DECLARATION OF THE EUROPEAN UNION CONCERNING ARTICLE 5 IN RELATION TO ORIGINATING PRODUCTS FROM COLOMBIA, ECUADOR AND PERU APPLIES 1. The conditions established in subparagraph (b) of the Declaration of the European Union concerning Article 5 in relation to originating products from Colombia, Ecuador and Peru apply for determining the origin of the following products exported from Peru to the European Union subject to the annual quotas established below: Combined Nomenclature 2024 and Description Metric tons (where necessary) TARIC codes 0303 54 10 Frozen mackerel Scomber scombrus and Scomber japonicus 4 000 0303 59 10 Frozen anchovies Engraulis spp. 120 0303 55 10 Horse mackerel Trachurus trachurus, scad, Caranx trachurus, frozen 60 0303 55 90 10 0307 43 91 Frozen squid Ommastrephes spp., Nototodarus spp. and Sepioteuthis spp., with or 4 200 without shell (excl. Ommastrephes Sagittatus) 0307 43 99 0307 49 50 Squid Ommastrephes spp., Nototodarus spp., Sepioteuthis spp., dried, salted or in brine, 2 500 with or without shell (excl. Ommastrephes Sagittatus) 0307 49 80 1604 15 11 Fillets of mackerel of the species Scomber scombrus and Scomber japonicus, prepared 2 000 or preserved 1604 15 19 Mackerel of the species Scomber scombrus and Scomber japonicus, prepared or 800 preserved, whole or in pieces (excl. minced mackerel and fillets of mackerel) 1604 15 90 Prepared or preserved mackerel of species Scomber australasicus, whole or in pieces 20 (excl. minced) 1604 16 00 Prepared or preserved anchovies, whole or in pieces (excl. minced) 400 1604 20 40 Prepared or preserved anchovies (excl. whole or in pieces) 30 0307 19 00 10 Mussels, snails and other molluscs, prepared or preserved (excl. mussels of the 500 species Mytilus and of the species Perna) 0307 29 10 10 0307 29 90 10 ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj 105/106EN OJ L, 10.3.2025 Combined Nomenclature 2024 and Description Metric tons (where necessary) TARIC codes 0307 49 20 10 0307 49 40 10 0307 49 50 10 0307 49 60 10 0307 49 80 10 0307 59 00 10 0307 79 00 10 0307 87 00 10 0307 88 00 10 0307 99 00 10 1605 51 00 1605 52 00 1605 53 10 95 1605 53 90 95 1605 54 00 1605 55 00 1605 56 00 1605 57 00 1605 59 00 10 1605 59 00 90 2. The proofs of origin issued or made out for products which use the quotas established in this Appendix shall bear the following statement in English: “Product originating in accordance with Appendix 5 of Annex II”. 3. The quotas established in this Appendix shall be managed on a first-come, first-served basis. The quantities exported to the European Union shall be calculated on the basis of the imports of the European Union.’. 106/106 ELI: http://data.europa.eu/eli/dec_draft/2025/456/oj