Regulation (EEC) No 2842/72 of the Council of 19 December 1972 concluding an Agreement between the European Economic Community and the Republic of Iceland and adopting provisions for its implementation

Article 17

Penalties shall be imposed on any person who draws up or causes to be drawn up a document which contains incorrect particulars for the purpose of obtaining a movement certificate enabling goods to be accepted as eligible for preferential treatment. TITLE III Final Provisions

Article 18

The Community and Iceland shall take any measures necessary to enable movement certificates to be submitted, in accordance with Article 13 of this Protocol, as from 1 April 1973.

Article 19

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

Article 20

The explanatory notes, Lists A, B and C, and the specimens of movement certificates shall form an integral part of this Protocol.

Article 21

Goods which conform to the provisions of Title I and which, on 1 April 1973, are either being transported or being held in the Community or in Iceland in temporary storage, in bonded warehouses or in free zones, may be allowed to benefit from the provisions of the Agreement, subject to the submission—within four months of that date—to the customs authorities of the importing State of a movement certificate, drawn up retroactively by the competent authorities of the exporting State, and of any documents that provide supporting evidence of the conditions of transport.

Article 22

The Contracting Parties undertake to introduce any measures necessary to ensure that the movement certificates which the customs authorities of the Member States of the Community and of Iceland are authorized to issue in pursuance of the agreements referred to in Article 2 are issued under the conditions laid down by those agreements. They also undertake to provide the administrative cooperation necessary for this purpose, in particular to check on the itinerary of goods traded under the agreements referred to in Article 2 and the places in which they have been held.

Article 23

1.   Without prejudice to Article 1 of Protocol No 2, no drawback or remission of any kind may be granted from customs duties in the Community or in Iceland in respect of products used in manufacture which do not originate in the Community, Iceland or the countries specified in Article 2 of this Protocol, as from the date on which the duty applicable to originating products of the same kind has been reduced in the Community and in Iceland to 40% of the basic duty. 2.   Without prejudice to Article 1 of Protocol No 2, no drawback or remission of any kind may be granted from customs duties in Denmark, Norway or the United Kingdom in respect of products imported and used in the manufacture of goods for which a movement certificate is issued by the customs authorities of any of these three countries for the purpose of benefiting in Iceland from the tariff provisions in force in Iceland and covered by Article 3 (1) and Article 4 of the Agreement. This rule does not, however, apply where the products used are those referred to in Article 25 (1) of this Protocol. 3.   Without prejudice to Article 1 of Protocol No 2, no drawback or remission of any kind may be granted from customs duties in Iceland in respect of imported products used in the manufacture of goods for which a movement certificate is issued by the customs authorities of Iceland for the purpose of benefiting in Denmark, Norway or the United Kingdom from the tariff provisions in force in these three countries and covered by Article 3 (1) and Article 4 of the Agreement. This rule does not, however, apply where the products used are those referred to in Article 25 (1) of this Protocol. 4.   In this and the following articles, the term ‘customs duties’ also means charges having an effect equivalent to customs duties.

Article 24

1.   Movement certificates may, where appropriate, be required to indicate that the products to which they relate have acquired the status of originating products and have undergone any additional processing solely in Iceland or in Denmark, Norway, the United Kingdom or the other five countries specified in Article 2 of this. Protocol until the date from which the customs duties applicable to the said products are abolished between the Community as originally constituted and Ireland, on the one hand, and Iceland, on the other hand. 2.   In other cases, they may, where appropriate, be required to indicate the added value acquired in each of the following territories: (i) the Community as originally constituted, (ii) Ireland, (iii) Denmark, Norway, the United Kingdom, (iv) Iceland (v) each of the five countries specified in Article 2 of this Protocol.

Article 25

1.   On importation into Iceland or into Denmark, Norway or the United Kingdom, the tariff provisions in force in Iceland or in those three countries and covered by Article 3 (1) of the Agreement may benefit only those products for which a movement certificate has been issued indicating that they have acquired the status of originating products and undergone any additional processing solely in Iceland or in the three countries referred to above or in the other five countries specified in Article 2 of this Protocol. 2.   In any cases other than those referred to in paragraph 1, Iceland or the Community may adopt transitional provisions for the purpose of not levying the duties provided for in Article 3 (2) of the Agreement on the value corresponding to the value of the products originating in Iceland or in the Community which have been worked or processed to obtain other products fulfilling the conditions laid down in this Protocol and which are subsequently imported into Iceland or into the Community.

Article 26

The Contracting Parties shall take any measures necessary for the conclusion of arrangements with Austria, Finland, Portugal, Sweden and Switzerland enabling this Protocol to be applied.

Article 27

1.   For the purpose of implementing Article 2 (1) (A) of this Protocol, any product originating in one of the five countries referred to in that Article shall be treated as a non-originating product during the period or periods in which Iceland applies the rate of duty applicable to third countries or any corresponding safeguard measure to that product in respect of the said country under the provisions governing trade between Iceland and the five countries referred to in the aforementioned Article 2. 2.   For the purpose of implementing Article 2 (1) (B) of this Protocol, any product originating in one of the five countries referred to in that Article shall be treated as a non-originating product during the period or periods in which the Community applies the rate of duty applicable to third countries to that product in respect of the said country under the Agreement concluded by the Community with that country.

Article 28

The Joint Committee may decide to amend the provisions of Title I, Article 5 (3), of Title II, of Title III, Articles 23, 24 and 25, and of Annexes I, II, III, V and VI to this Protocol. It shall, in particular, be authorized to take any measures necessary to adapt them to the particular requirements of specific goods or certain forms of transport.

ANNEX I

EXPLANATORY NOTES Note 1 — Article 1 The terms ‘the Community’ or ‘Iceland’ shall also cover the territorial waters of the Member States of the Community or of Iceland respectively. Vessels operating on the high seas, including factory ships, on which the fish caught is worked or processed shall be considered as part of the territory of the State to which they belong provided that they satisfy the conditions set out in Explanatory Note 5. Note 2 — Articles 1, 2 and 3 In order to determine whether goods originate in the Community or in Iceland or in one of the countries specified in Article 2, it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such goods originate in third countries or not. Note 3 — Articles 2 and 5 For the purpose of implementing Article 2 paragraph 1 (A) (b) and (B) (b), the percentage rule must be observed by referring, for the added value acquired, to the provisions contained in Lists A and B. Where the products obtained appear in List A, the percentage rule therefore constitutes a criterion additional to that of change of tariff heading for any non-originating product used. Likewise the provisions ruling out the possibility of cumulating the percentages shown in Lists A and B for any one product obtained are applicable in each country for the added value acquired. Note 4 — Articles 1, 2 and 3 Packing shall be considered as forming a whole with the goods contained therein. This provision, however, shall not apply to packing which is not of the normal type for the article packed and which has intrinsic utilization value and is of a durable nature, apart from its function as packing. Note 5 — Article 4 (f) The term ‘their vessels’ shall apply only to vessels: (a) which are registered or recorded in a Member State of the Community or in Iceland; (b) which sail under the flag of a Member State of the Community or of Iceland; (c) which are at least 50 % owned by nationals of Member States of the Community or of Iceland or by a company with its head office in one of those States, of which the manager or managers, chairman of the board of directors or of the supervisory board, and the majority of the members of such boards are nationals of the Member States of the Community or of Iceland, and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States; (d) of which the captain and officers are all nationals of the Member States of the Community or of Iceland; (e) of which at least 75 % of the crew are nationals of the Member States of the Community or of Iceland. Note 6 — Article 6 ‘Ex-works price’ shall mean the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided that the price includes the value of all the products used in manufacture. ‘Customs value’ shall be understood as meaning the customs value laid down in the Convention concerning the Valuation of Goods for Customs Purposes signed in Brussels on 15 December 1950. Note 7 — Article 8 The customs authorities which endorse movement certificates in accordance with the conditions laid down in Article 8 (3) have the right to undertake verification of the goods in accordance with the laws and regulations in force in the State concerned. Note 8 — Article 10 Where a movement certificate relates to goods originally imported from a Member State of the Community or from Iceland, and re-exported in the same state, the new certificates issued by the re-exporting State must, without prejudice to the provisions of Article 24, show in which State the original movement certificate was issued. Where the goods have not been placed in a bonded warehouse, the certificates must also show that the endorsements provided for in Article 8 (3) have duly been made. Note 9 — Articles 16 and 22 Where a movement certificate has been issued under the conditions laid down in Article 8 (2) or (4) and relates to goods re-exported in the same state, the customs authorities of the country of destination must be able to obtain, by means of administrative cooperation, true copies of the movement certificate or certificates issued previously relating to those goods Note 10 — Articles 23 and 25 ‘Tariff provisions in force’ shall mean the duty applied on 1 January 1973 in Denmark, Norway, the United Kingdom or Iceland to the products referred to in Article 25 (1) or the duty which, in accordance with the provisions of the Agreement, will be subsequently applied to the said products whenever this duty is lower than that applied to other products originating in the Community or in Iceland. Note 11 — Article 23 ‘Drawback or remission of any kind granted from customs duties’ shall mean any arrangement for refund or remission, partial or complete, of customs duties applicable to products used in manufacture, provided that the said provision concedes, expressly or in effect, this repayment or non-charging or the non-imposition when goods obtained from the said products are exported but not when they are retained for home use. Note 12 — Articles 24 and 25 Article 24 (1) and Article 25 (1) shall mean, in particular, that application has not been made: (i) either of the provisions of the last sentence of Article 1 (2) (b) for products of the Community as originally constituted and of Ireland that have been worked or processed in Iceland; (ii) or of any provisions corresponding to this sentence contained in the agreements referred to in Article 2 for products of the Community as originally constituted and of Ireland that are worked or processed in any of the five countries. Note 13 — Article 25 Where originating products not fulfilling the conditions laid down in Article 25 (1) are imported into Denmark, Norway or the United Kingdom, the duty which serves as a basis for the tariff reductions provided for in Article 3 (2) of the Agreement is that actually applied on 1 January 1972 by the importing country in respect of third countries.

ANNEX II

LIST A List of working or processing operations which result in a change of tariff heading without conferring the status of ‘originating’ products on the products undergoing such operations, or conferring this status only subject to certain conditions Products obtained Working or processing that does not confer the status of originating products Working or processing that confers the status of originating products when the following conditions are met Customs Tariff heading No Description ex 03.02 Livers and roes of fish Manufacture from products of Chapter 3 15.04 Fats and oils, of fish and marine mammals, whether or not refined Manufacture from products of Chapter 3 ex 16.04 Prepared or preserved fish, including caviar and caviar subsitutes, excluding salmonidae, sardines, runny, bonits, mackerel and anchovies Manufacture from products of Chapter 3 16.05 Crustaceans and molluscs, prepared or preserved Manufacture from products of Chapter 3 ex 17.04 Sugar confectionery, not containing cocoa, excluding liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances Manufacture from other products of Chapter 17 the value of which exceeds 30 % of the value of the finished product ex 18.06 Chocolate and other food preparations containing cocoa, excluding products other than cocoa powder, not otherwise sweetened than by the addition of sucrose, ice-cream (not including ice-cream powder) and other ices, chocolate and chocolate goods, whether or not filled and sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa, in immediate packings of a net capacity of more than 500 g. Manufacture from products of Chapter 17 the value of which exceeds 30 % of the value of the finished product 19.01 Malt extract Manufacture from products of heading No 11.07 19.02 Preparations of flour meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa Manufacture from cereals and derivatives thereof, meat and milk, or in which the value of products of Chapter 17 used exceeds 30 % of the value of the finished product 19.03 Macaroni, spaghetti and similar products Manufacture from durum wheat 19.04 Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches Manufacture from potato starch 19.05 Prepared foods obtained by the swelling or roasting of cereals or cereals products (puffed rice, cornflakes and similar products) Manufacture from any product other than of Chapter 17 (1) or in which the value of products of Chapter 17 used exceeds 30 % of the value of the finished product 19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper, and similar products Manufacture from products of Chapter 11 19.07 Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit Manufacture from products of Chapter 11 19.08 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion Manufacture from products of Chapter 11 ex 21.05 Soups and broths, in liquid, solid or powder form Manufacture from products of heading No 20.02 ex 22.02 Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20.07, not containing milk or milkfats, containing sugar (sucrose or invert sugar); other Manufacture from fruit juices (2) or in which the value of products of Chapter 17 used exceeds 30 % of the value of the finished product 22.06 Vermouths, and other wines of fresh grapes flavoured with aromatic extracts Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 ex 22.09 Spirits excluding rum, arrack, tafia, gin, whisky, vodka with an ethyl alcohol content of 45·2o or less and plum, pear or cherry brandy, containing eggs or egg yolk and/or sugar (sucrose or invert sugar) Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 ex 28.13 Hydrobroric acid Manufacture from products of heading No 28.01 (3) ex 28.19 Zinc oxide Manufacture from products of heading No 79.01 28.27 Lead oxides; red lead and orange lead Manufacture from products of heading No 78.01 ex 28.28 Lithium hydroxide Manufacture from products of heading No 28.42 (3) ex 28.29 Lithium fluoride Manufacture from products of heading No 28.28 or 28.42 (3) ex 28.30 Lithium chloride Manufacture from products of heading No 28.28 or 28.42 (3) ex 28.33 Bromides Manufacture from products of heading No 28.01 or 28.13 (3) ex 28.38 Aluminium sulphate Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 28.42 Lithium carbonate Manufacture from products of heading No 28.28 (3) ex 29.02 Organic bromides Manufacture from products of heading No 28.01 or 28.13 (3) ex 29.02 Trichlorodi (chloro-phenyl) ethane Transformation of ethanol into chloral and condensation of chloral with monochlorobenzene (3) ex 29.35 Pyridine; alphapicoline; betapicoline; gammapicoline Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 29.35 Vinylpyridine Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 29.38 Nicotinic acid Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 30.03 Medicaments (including veterinary medicaments) Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 31.05 Other fertilizers; goods of the present Chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding 10 kg Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 32.06 Colour lakes Manufacture from materials of heading No 32.04 or 32.05 (4) 32.07 Other colouring matter; inorganic products of a kind used as luminophores Mixing of oxides or salts of Chapter 28 with extenders such as barium sulphate, chalk barium carbonate and satin white (4) 33.02 Terpenic by-products of the deterpenation of essential oils Manufacture from products of heading No 33.01 (4) 33.05 Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses Manufacture from products of heading No 33.01 (4) 35.05 Dextrins and dextrin glues; soluble or roasted starches; starch glues Manufacture from maize or potatoes 37.01 Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or cloth Manufacture from products of heading No 37.02 (4) 37.02 Film in rolls, sensitized, unexposed, perforated or not Manufacture from products of heading No 37.01 (4) 37.04 Sensitized plates and film, exposed but not developed, negative or positive Manufacture from products of heading No 37.01 or 37.02 (4) 38.11 Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (for example, sulphur-treated bands, wicks and candles, fly-papers) Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.12 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.13 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 38.14 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils, excluding prepared additives for lubricants Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.15 Prepared rubber accelerators Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.17 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.18 Composite solvents and thinners for varnishes and similar products Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 38.19 Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included, excluding: — Fusel oil and Dippel's oil; — Naphthenic acids and their non-water-soluble salts, esters of naphthenic acids; — Sulphonaphthenic acids and their non-water-soluble salts; esters of sulphonaphthenic acids; — Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines, thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts; — Mixed alkylbenzenes and mixed alkylnaphthalenes; — Ion exchangers; — Catalysts; — Getters for vacuum tubes; — Refractory cements or mortars and similar preparations; — Alkaline iron oxide for the purification of gas; — Carbon (excluding that in artificial graphite of heading No 38.01) of metallo-graphite or other compounds, in the form of small plates, bars or other semi-manufactures Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 39.02 Polymerization products Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 39.07 Articles of materials of the kinds described in headings Nos 39.01 to 39.06 Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 40.05 Plates, sheets and strip, of unvulcanized natural or synthetic rubber, other than smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of unvulcanized natural or synthetic rubber compounded ready for vulcanization; unvulcanized natural or synthetic rubber, compounded before or after coagulation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil), in any form, of a kind known as masterbatch Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 41.08 Patent leather and imitation patent leather; metallized leather Varnishing or metallizing of leather of headings Nos 41.02 to 41.07 (other than skin leather of crossed Indian sheep and of Indian goat or kid, not further prepared than vegetable tanned, or if otherwise prepared obviously unsuitable for immediate use in the manufacture of leather articles) in which the value of the skin leather used does not exceed 50 % of the value of the finished product 43.03 Articles of furskin Making up from furskin in plates, crosses and similar forms (heading No ex 43.02) (5) 44.21 Complete wooden packing cases, boxes, crates, drums and similar packings Manufacture from boards not cut to size 45.03 Articles of natural cork Manufacture from products of heading No 45.01 48.06 Paper and paperboard, ruled, lined or squared, but not otherwise printed, in rolls or sheets Manufacture from paper pulp 48.14 Writing blocks, envelopes, letter-cards, plain postcards, correspondence cards; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing only an assortment of paper stationery Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 48.15 Other paper and paperboard, cut to size or shape Manufacture from paper pulp 48.16 Boxes, bags and other packing containers, of paper or paperboard Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 49.09 Picture postcards, Christmas and other picture greeting cards, printed by any process, with or without trimmings Manufacture from products of heading No 49.11 49.10 Calendars of any kind, of paper or paperboard, including calendar blocks Manufacture from products of heading No 49.11 50.04 (6) Silk yarn, other than yarn of noil or other waste silk, not put up for retail sale Manufacture from products of heading No 50.01 or 50.02 50.05 (6) Yarn spun from silk waste other than noil, not put up for retail sale Manufacture from products of heading No 50.03, neither carded nor combed 50.06 (6) Yarn spun from noil silk, not put up for retail sale Manufacture from products of heading No 50.03, neither carded nor combed 50.07 (7) Silk yarn and yarn spun from noil or other waste silk, put up for retail sale Manufacture from products of heading No 50.01 or 50.02 or from products of heading No 50.03, neither carded nor combed ex 50.08 (7) Imitation catgut of silk Manufacture from products of heading No 50.01 or from products of heading No 50.03, neither carded nor combed 50.09 (8) Woven fabrics of silk or of waste silk other than noil Manufacture from products of heading No 50.02 or 50.03 50.10 (8) Woven fabrics of noil silk Manufacture from products of heading No 50.02 or 50.03 51.01 (7) Yarn of man-made fibres (continuous), not put up for retail sale Manufacture from chemical products or textile pulp 51.02 (7) Monofil, strip (artificial straw and the like) and imitation catgut, of man-made fibre materials Manufacture from chemical products or textile pulp 51.03 (7) Yarn of man-made fibres (continuous), put up for retail sale Manufacture from chemical products or textile pulp 51.04 (8) Woven fabrics of man-made fibres (continuous), including woven fabrics of monofil or strip of heading No 51.01 or 51.02 Manufacture from chemical products or textile pulp 52.01 (7) Metallized yarn, being textile yarn spun with metal or covered with metal by any process Manufacture from chemical products, from textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste, neither carded nor combed 52.02 (8) Woven fabrics of metal thread or of metallized yarn, of a kind used in articles of apparel, as furnishing fabrics or the like Manufacture from chemical products, from textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste 53.06 (9) Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail sale Manufacture from products of heading No 53.01 or 53.03 53.07 (9) Yam of combed sheep's or lambs' wool (worsted yarn), not put up for retail sale Manufacture from products of heading No 53.01 or 53.03 53.08 (9) Yarn of fine animal hair (carded or combed), not put up for retail sale Manufacture from raw fine animal hair of heading No 53.02 53.09 (9) Yam of horsehair or of other coarse animal hair, not put up for retail sale Manufacture from raw coarse animal hair of heading No 53.02 or from raw horsehair of heading No 05.03 53.10 (9) Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine or coarse), put up for retail sale Manufacture from materials of headings Nos 05.03 and 53.01 to 53.04 53.11 (10) Woven fabrics of sheep's or lambs' wool or of fine animal hair Manufacture from materials of headings Nos 53.01 to 53.05 53.12 (10) Woven fabrics of coarse animal hair other than horsehair Manufacture from products of headings Nos 53.02 to 53.05 53.13 (10) Woven fabrics of horsehair Manufacture from horsehair of heading No 05.03 54.03 (9) Flax or ramie yarn, not put up for retail sale Manufacture from products of heading No 54.01 or 54.02, neither carded nor combed 54.04 (9) Flex or ramie yarn, put up for retail sale Manufacture from materials of heading No 54.01 or 54.02 54.05 (10) Woven fabrics of flax or of ramie Manufacture from materials of heading No 54.01 or 54.02 55.05 (9) Cotton yarn, not put up for retail sale Manufacture from materials of heading No 55.01 or 55.03 55.06 (9) Cotton yarn, put up for retail sale Manufacture from materials of heading No 55.01 or 55.03 55.07 (10) Cotton gauze Manufacture from materials of heading No 55.01, 55.03 or 55.04 55.08 (10) Terry towelling and similar terry fabrics, of cotton Manufacture from materials of heading No 55.01, 55.03 or 55.04 55.09 (10) Other woven fabrics of cotton Manufacture from materials of heading No 55.01, 55.03 or 55.04 56.01 Man-mace fibres (discontinuous), not carded, combed or otherwise prepared for spinning Manufacture from chemical products or textile pulp 56.02 Continuous filament tow for the manufacture of man-made fibres (discontinuous) Manufacture from chemical products or textile pulp 56.03 Waste (including yarn waste and pulled or garnetted rags) of man-made fibres (continuous or discontinuous), not carded, combed or otherwise prepared for spinning Manufacture from chemical products or textile pulp 56.04 Man-made fibres (discontinuous or waste), carded, combed or otherwise prepared for spinning Manufacture from chemical products or textile pulp 56.05 (11) Yarn of man-made fibres (discontinuous or waste), not put up for retail sale Manufacture from chemical products or textile pulp 56.06 (11) Yarn of man-made fibres (discontinuous or waste), put up for retail sale Manufacture from chemical products or textile pulp 56.07 (12) Woven fabrics of man-made fibres (discontinuous or waste) Manufacture from products of headings Nos 56.01 to 56.03 57.05 (11) Yarn of true hemp Manufacture from raw true hemp 57.06 (11) Yarn of jute or of other textile bast fibres of heading No 57.03 Manufacture from raw jute or from other raw textile bast fibres of heading No 57.03 57.07 (11) Yarn of other vegetable textile fibres Manufacture from raw vegetable textile fibres of heading No 57.02 or 57.04 57.08 Paper yarn Manufacture from products of Chapter 47, from chemical products, textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste, neither carded nor combed 57.09 (12) Woven fabrics of true hemp Manufacture from products of heading No 57.01 57.10 (13) Woven fabrics of jute or of other textile bast fabrics of heading No 57.03 Manufacture from raw jute or from other raw textile bast fibres of heading No 57.03 57.11 (13) Woven fabrics of other vegetable textile fibres Manufacture from materials of heading No 57.02 or 57.04 or from coir yarn of heading No 57.07 57.12 Woven fabrics of paper yarn Manufacture from paper, from chemical products, textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste 58.01 (14) Carpets, carpeting and rugs, knotted (made up or not) Manufacture from materials of headings Nos 50.01 to 50.03, 51.01, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 58.02 (14) Other carpets, carpeting, rugs, mats and matting, and ‘Kelem’, ‘Schumacks’ and ‘Karamanie’ rugs and the like (made up or not) Manufacture from materials of headings Nos 50.01 to 50.03, 51.01, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03, 57.01 to 57.04 or from coir yarn of heading No 57.07 58.04 (14) Woven pile fabrics and chenille fabrics (other than terry towelling or similar terry fabrics of cotton of heading No 55.08 and fabrics of heading No 58.05) Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03, 57.01 to 57.04 or from chemical products or textile pulp 58.05 (14) Narrow woven fabrics, and narrow fabrics (bolduc) consisting of warp without weft assembled by means of an adhesive, other than goods falling within heading No 58.06 Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 or from chemical products or textile pulp 58.06 (14) Woven labels, badges and the like, not embroidered, in the piece, in strips or cut to shape or size Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp 58.07 (15) Chenille yarn (including flock chenille yarn), gimped yarn (other than metallized yarn of heading No 52.01 and gimped horsehair yarn); braids and ornamental trimmings in the piece; tassels, pompons and the like Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp 58.08 (15) Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), plain Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp 58.09 (15) Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), figured; hand or mechanically made lace, in the piece, in strips or in motifs Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or from chemical products or textile pulp 58.10 Embroidery, in the piece, in strips or in motifs Manufacture in which the value of the product used does not exceed 50 % of the value of finished product 59.01 (15) Wadding and articles of wadding; textile flock and dust and mill neps Manufacture either from natural fibres or from chemical products or textile pulp 59.02 (15) Felt and articles of felt, whether or not impregnated or coated Manufacture either from natural fibres or from chemical products or textile pulp 59.03 (15) Bonded fibre fabrics, similar bonded yarn fabrics, and articles of such fabrics, whether or not impregnated or coated Manufacture either from natural fibres or from chemical products or textile pulp 59.04 (15) Twine, cordage, ropes and cables, plaited or not Manufacture either from natural fibres or from chemical products or textile pulp or from coir yarn of heading No 57.07 59.05 (15) Nets and netting made of twine, cordage or rope, and made up fishing nets of yarn, twine, cordage or rope Manufacture either from natural fibres or from chemical products or textile pulp or from coir yarn of heading No 57.07 59.06 (15) Other articles made from yarn, twine, cordage, rope or cables, other than textile fabrics and articles made from such fabrics Manufacture either from natural fibres or from chemical products or textile pulp or from coir yarn of heading No 57.07 59.07 Textile fabrics coated with gum or amylaceous substances of a kind used for the outer covers of books and the like; tracing cloth; prepared painting canvas; buckram and similar fabrics for hat foundations and similar uses Manufacture from yarn 59.08 Textile fabrics impregnated, coated, covered or laminated with preparations of cellulose derivatives or of other artificial plastic materials Manufacture from yarn 59.09 Textile fabrics coated or impregnated with oil of preparations with a basis of drying oil Manufacture from yarn 59.10 (16) Linoleum and materials prepared on a textile base in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings; floor coverings consisting of a coating applied on a textile base, cut to shape or not Manufacture either from yarn or from textile fibres 59.11 Rubberized textile fabrics, other than rubberized knitted or crocheted goods Manufacture from yarn 59.12 Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery, studio backcloths or the like Manufacture from yarn 59.13 (16) Elastic fabrics and trimmings (other than knitted or crocheted goods) consisting of textile materials combined with rubber threads Manufacture from single yarn 59.15 (16) Textile hose-piping and similar tubing, with or without lining, armour or accessories of other materials Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 or from chemical products or textile pulp 59.16 (16) Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 or from chemical products or textile pulp 59.17 (17) Textile fabrics and textile articles, of a kind commonly used in machinery or plant Manufacture from materials of headings Nos 50.01 to 50.03, 53.01 to 53.05, 54.01, 55.01 to 55.04, 56.01 to 56.03 or 57.01 to 57.04 or from chemical products or textile pulp ex Chapter 60 Knitted and crocheted goods, excluding knitted or crocheted goods obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape) Manufacture from natural fibres, carded or combed, from materials of headings Nos 56.01 to 56.03, from chemical products or textile pulp (17) ex 60.02 Gloves, mittens and mitts, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape) Manufacture from yarn (18) ex 60.03 Stockings, under-stockings, socks, anklesocks, sockettes and the like, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape) Manufacture from yarn (18) ex 60.04 Undergarments, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape) Manufacture from yarn (18) ex 60.05 Outer garments and other articles, knitted or crocheted, not elastic or rubberized, obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape) Manufacture from yarn (18) ex 60.06 Other articles, knitted or crocheted, elastic or rubberized (including elastic knee-caps and elastic stockings), obtained by sewing or by the assembly of pieces of knitted or crocheted goods (cut or obtained directly to shape) Manufacture from yarn (18) 61.01 Men's and boys' outer garments Manufacture from yarn (19) (20) ex 61.02 Womens's, girls' and infants' outer garments, not embroidered Manufacture from yarn (19) (20) ex 61.02 Women's, girls' and infants' outer garments, embroidered Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product (19) 61.03 Men's and boys' undergarments, including collars, shirt fronts and cuffs Manufacture from yarn (19) (20) 61.04 Women's, girls' and infants' undergarments Manufacture from yarn (19) (20) ex 61.05 Handkerchiefs, not embroidered Manufacture from unbleached single yarn (19) (20) (21) ex 61.05 Handkerchiefs, embroidered Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product (19) ex 61.06 Shawls, scarves, mufflers, mantillas, veils and the like, not embroidered Manufacture from unbleached single yarn of natural textile fibres or discontinuous man-made fibres or their waste, or from chemical products or textile pulp (19) (20) ex 61.06 Shawls, scarves, mufflers, mantillas, veils and the like, embroidered Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product (19) 61.07 Ties, bow ties and cravats Manufacture from yarn (19) (20) ex 61.08 Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes and similar accessories and trimmings for women's and girls' garments, not embroidered Manufacture from yarn (19) (20) ex 61.08 Collars, tuckers, fallals, bodice-fronts, jabots, cuffs, flounces, yokes and similar accessories and trimmings for women's and girls' garments, not embroidered Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product (19) 61.09 Corsets, corset-belts, suspender-belts, brassieres, braces, suspenders, garters and the like (including such articles of knitted or crocheted fabric), whether or not elastic Manufacture from yarn (19) (20) 61.10 Gloves, mittens, mitts, stockings, socks and sockettes, not being knitted or crocheted goods Manufacture from yarn (22) (23) 61.11 Made-up accessories for articles of apparel (for example, dress shields, shoulder and other pads, belts, muffs, sleeve protectors, pockets) Manufacture from yarn (22) (23) 62.01 Travelling rugs and blankets Manufacture from unbleached, yarn of Chapters 50 to 56 (23) (24) ex 62.02 Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles; not embroidered Manufacture from unbleached single yarn (23) (24) ex 62.02 Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles; embroidered Manufacture from fabrics, not embroidered, the value of which does not exceed 40 % of the value of the finished product 62.03 Sacks and bags, of a kind used for the packing of goods Manufacture from chemical products, textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste (23) (24) 62.04 Tarpaulins, sails, awnings, sun-blinds, tents and camping goods Manufacture from single unbleached yarn (23) (24) 62.05 Other made up textile articles (including dress patterns) Manufacture in which the value of the products used does not exceed 40 % of the value of the finished product 64.01 Footwear with outer soles and uppers of rubber or artificial plastic material Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal 64.02 Footwear with outer soles of leather or composition leather; footwear (other than footwear falling within heading No 64.01) with outer soles of rubber or artificial plastic material Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal 64.03 Footwear with outer soles of wood or cork Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal 64.04 Footwear with outer soles of other materials Manufacture from assemblies of uppers affixed to inner soles or to other sole components, but without outer soles, of any material except metal 65.03 Felt hats and other felt headgear, being headgear made from the felt hoods and plateaux falling within heading No 65.01, whether or not lined or trimmed Manufacture from textile fibres 65.05 Hats and other headgear (including hair-nets), knitted or crocheted or made up from lace, felt or other textile fabric in the piece (but not from strips), whether or not lined or trimmed Manufacture either from yarn or from textile fibres 66.01 Umbrellas and sunshades (including walking-stick umbrellas, umbrella tents, and garden and similar umbrellas) Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 70.07 Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape, or bent or otherwise worked (for example, edge worked or engraved), whether or not surface ground or polished; multiple-walled insulating glass Manufacture from drawn, cast or rolled glass of headings Nos 70.04 to 70.06 70.08 Safety glass consisting of toughened or laminated glass, shaped or not Manufacture from drawn, cast or rolled glass of headings Nos 70.04 to 70.06 70.09 Glass minors (including rear-view mirrors), unframed, framed or backed Manufacture from drawn, cast or rolled glass of headings Nos 70.04 to 70.06 71.15 Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural, synthetic or reconstructed) Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (25) 73.07 Blooms, billets, slabs and sheet-bars (including tinplate bars) of iron or steel; pieces roughly shaped by forging, of iron or steel Manufacture from products of heading No 73.06 73.08 Iron or steel coils re-rolling Manufacture from products of heading No 73.07 73.09 Universal plates of iron or steel Manufacture from products of heading No 73.07 or 73.08 73.10 Bars and rods (including wire rod), of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished (including precision-made); hollow mining drill steel Manufacture from products of heading No 73.07 73.11 Angles, shapes and sections, of iron or steel, hot-rolled, forged, extruded, cold-formed or cold-finished; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements Manufacture from products of headings Nos 73.07 to 73.10, 73.12 or 73.13 73.12 Hoop and strip, of iron or steel, hot-rolled or cold-rolled Manufacture from products of headings Nos 73.07 to 73.09 or 73.13 73.13 Sheets and plates, of iron or steel, hot-rolled or cold-rolled Manufacture from products of headings Nos 73.07 to 73.09 73.14 Iron or steel wire, whether or not coated, but not insulated Manufacture from products of heading No 73.10 73.16 Railway and tramway track construction material of iron or steel, the following: rails, check-rails, switch blades, crossings (or frogs), crossing pieces, point rods, rack rails, sleepers, fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bed-plates, ties and other material specialized for joining or fixing rails Manufacture from products of heading No 73.06 73.18 Tubes and pipes and blanks therefor, of iron (other than of cast iron) or steel, excluding high-pressure hydro-electric conduits Manufacture from products of headings Nos 73.06 and 73.07 or heading No 73.15 in the forms specified in headings Nos 73.06 and 73.07 74.03 Wrought bars, rods, angles, shapes and sections, of copper; copper wire Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (26) 74.04 Wrought plates, sheets and strip, of copper Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (26) 74.05 Copper foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0·15 mm Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (26) 74.06 Copper powder and flakes Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (26) 74.07 Tubes and pipes and blanks therefor, of copper; hollow bars of copper Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27) 74.08 Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of copper Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27) 74.09 Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of copper, of a capacity exceeding 300 1, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment Manufacture in which the value of products used does not exceed 50 % of the value of the finished product (27) 74.10 Stranded wire, cables, cordage, ropes, plaited bands and the like, of copper wire, but excluding insulated electric wires and cables Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27) 74.11 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands), of copper wire Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27) 74.12 Expanded metal, of copper Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27) 74.13 Chain and parts thereof, of copper Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27) 74.14 Nails, tacks, staples, hook-nails, spiked cramps, studs, spikes and drawing pins, of copper, or of iron or steel with heads of copper Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27) 74.15 Bolts and nuts (including bolt ends and screw studs), whether or not threaded or tapped, and screws (including screw hooks and screw rings), of copper; rivets, cotters, cotter-pins, washers and spring washers, of copper Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (27) 74.16 Springs, of copper Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (28) 74.17 Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof, of copper Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (28) 74.18 Other articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware, of copper Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (28) 74.19 Other articles of copper Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (28) 75.02 Wrought bars, rods, angles, shapes and sections, of nickel; nickel wire Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (28) 75.03 Wrought plates, sheets and strip, of nickel; nickel foil; nickel powders and flakes Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (28) 75.04 Tubes and pipes and blanks therefor, of nickel; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of nickel Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (28) 75.05 Electroplating anodes, of nickel, wrought or unwrought, including those produced by electrolysis Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (28) 75.06 Other articles of nickel Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product (28) 76.02 Wrought bars, rods, angles, shapes and sections, of aluminium; aluminium wire Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.03 Wrought plates, sheets and strip, of aluminium Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.04 Aluminium foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a thickness (excluding any backing) not exceeding 0·20 mm Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.05 Aluminium powders and flakes Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.06 Tubes and pipes and blanks therefor, of aluminium; hollow bars of aluminium Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.07 Tube and pipe fittings (for example, joints, elbows, sockets and flanges), of aluminium Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.08 Structures, complete or incomplete, whether or not assembled, and parts of structures (for example, hangars and other buildings, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, door and window frames, balustrades, pillars and columns), of aluminium; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of aluminium Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.09 Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of aluminium, of a capacity exceeding 300 l, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.10 Casks, drums, cans, boxes and similar containers (including rigid and collapsible tubular containers), of aluminium, of a description commonly used for the conveyance or packing of goods Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.11 Containers of aluminium for compressed or liquefied gas Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.12 Stranded wire, cables, cordage, ropes, plaited bands and the like, of aluminium wire, but excluding insulated electric wires and cables Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.13 Gauze, cloth, grill, netting, reinforcing fabric and similar materials, of aluminium wire Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.14 Expanded metal, of aluminium Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.15 Articles of a kind commonly used for domestic purposes, sanitary ware for indoor use, and parts of such articles and ware, of aluminium Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 76.16 Other articles of aluminium Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 77.02 Wrought bars, rods, angles, shapes and sections, of magnesium; magnesium wire; wrought plates, sheets and strip, of magnesium; magnesium foil; raspings and shavings of uniform size, powders and flakes, of magnesium; tubes and pipes and blanks therefor, of magnesium; hollow bars of magnesium Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 77.03 Other articles of magnesium Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 78.02 Wrought bars, rods, angles, shapes and sections, of lead; lead wire Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 78.03 Wrought plates, sheets and strip, of lead Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 78.04 Lead foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a weight (excluding any backing) not exceeding 1700 kg/m2; lead powders and flakes Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 78.05 Tubes and pipes and blanks therefor, of lead; hollow bars and tube and pipe fittings (for example, joints, elbows, sockets, flanges and S-bends) Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 78.06 Other articles of lead Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 79.02 Wrought bars, rods, angles, shapes and sections, of zinc; zinc wire Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 79.03 Wrought plates, sheets and strip, of zinc; zinc foil; zinc powders and flakes Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 79.04 Tubes and pipes and blanks therefor, of zinc; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of zinc Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 79.05 Gutters, roof capping, skylight frames, and other fabricated building components, of zinc Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 79.06 Other articles of zinc Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 80.02 Wrought bars, rods, angles, shapes and sections, of tin; tin wire Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 80.03 Wrought plates, sheets and strip, of tin Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 80.04 Tin foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material), of a weight (excluding any backing) not exceeding 1 kg/m2; tin powders and flakes Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 80.05 Tubes and pipes and blanks therefor, of tin; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges), of tin Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 82.05 Interchangeable tools for hand tools, for machine tools or for power-operated hand tools (for example, for pressing, stamping, drilling, tapping, threading, boring, broaching, milling, cutting, turning, dressing, morticing or screwdriving), including dies for wire drawing, extrusion dies for metal, and rock-drilling bits Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product (29) 82.06 Knives and cutting blades, for machines or for mechanical appliances Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product (29) ex Chapter 84 Boilers, machinery and mechanical applicances and parts thereof, excluding refrigerators and refrigerating equipment (electrical and other) (No 84.15) and sewing machines, including furniture specially designed for sewing machines (ex No 84.41) Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product (30) 84.15 Refrigerators and refrigerating equipment (electrical and other) Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (31) used are originating products ex 84.41 Sewing machines, including furniture for sewing machines Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that: (a) at least 50 % in value of the materials and parts (31) used for the assembly of the head (motor excluded) are originating products, and (b) the thread tension, crochet and zigzag mechanisms are originating products ex Chapter 85 Electrical machinery and equipment; parts thereof; excluding products of heading No 85.14 or 85.15 Working, processing or assembly in which the value of the non-originating material and parts used do not exceed 40 % of the value of the finished product 85.14 Microphones and stands therefor; loudspeakers; audio-frequency electric amplifiers Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that: (a) at least 50 % in value of the materials and parts (31) used are originating products, and (b) the value of the non-originating transistors- used does not exceed 3 % of the value of the finished product (32) 85.15 Radiotelegraphic and radiotelephonic transmission and reception apparatus; radiobroadcasting and television transmission and reception apparatus (including receivers incorporating sound recorders or reproducers) and television cameras; radio navigational aid apparatus, radar apparatus and radio remote control apparatus Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that: (a) at least 50 % in value of the materials and parts (33) used are originating products, and (b) the value of the non-originating transistors used does not exceed 3 % of the value of the finished product (34) Chapter 86 Railway and tramway locomotives, rolling-stock and parts thereof; railway and tramway track fixtures and fittings; traffic signalling equipment of all kinds (not electrically powered) Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product ex Chapter 87 Vehicles, other than railway or tramway rolling-stock, and parts thereof, excluding products of heading No 87.09 Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product 87.09 Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with our without side-cars; side-cars of all kinds Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the finished product, and provided that at least 50 % in value of the materials and parts (33) used are originating products ex Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments and apparatus and parts thereof, excluding products of heading No 90.05, 90.07, 90.08, 90.12 or 90.26 Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product 90.05 Refracting telescopes (monocular and binocular), prismatic or not Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (33) used are originating products 90.07 Photographic cameras; photographic flashlight apparatus Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (35) used are originating products 90.08 Cinematographic cameras, projectors, sound recorders and sound reproducers; any combination of these articles Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (35) used are originating products 90.12 Compound optical microscopes, whether or not provided with means for photographing or projecting the image Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (35) used are originating products 90.26 Gas, liquid and electricity supply or production meters; calibrating meters therefor Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (35) used are originating products ex Chapter 91 Clocks and watches and parts thereof, excluding products of heading No 91.04 or 91.08 Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product 91.04 Other clocks Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (35) used are originating products 91.08 Clock movements, assembled Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (36) used are originating products ex Chapter 92 Muscial instruments; sound recorders and reproducers; television image and sound recorders and reproducers, magnetic; parts and accessories of such articles; excluding products of heading No 92.11 Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product 92.11 Gramophones, dictating machines and other sound recorders and reproducers, including record players and tape decks, with or without sound-heads; television image and sound recorders and reproducers, magnetic Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that: (a) at least 50 % in value of the materials and parts (36) used are originating products, and (b) the value of the non-originating transistors used does not exceed 3 % of the value of the finished product (37) Chapter 93 Arms and ammunition; parts thereof Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 96.02 Other brooms and brushes (including brushes of a kind used as parts of machines); paint rollers; squeegees (other than roller squeegees) and mops Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 97.03 Other toys; working models of a kind used for recreational purposes Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 98.01 Buttons and button moulds, studs, cuff-links, and press-fasteners, including snap fasteners and press-studs; blanks and parts of such articles Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 98.08 Typewriter and similar ribbons, whether or not on spools; ink-pads, with or without boxes Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 98.15 Vacuum flasks and other vacuum vessels Manufacture from products of heading No 70.12 (1)  This rule does not apply where the use of maize of the ‘zea indurata’ type is concerned. (2)  This rule does not apply where fruit juices of pineapple; lime and grapefruit are concerned. (3)  These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance with the conditions laid down in List B. (4)  These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance with the conditions laid down in List B. (5)  These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance with the conditions laid down in List B. (6)  For yarn composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which yarns of the other textile materials of which the mixed yarn is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. (7)  For yarn composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which yarns of the other textile materials of which the mixed yarn is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. (8)  For fabrics composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which fabric of the other textile materials of which the mixed fabric is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased: (i) to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling within headings Nos ex 51.01 and ex 58.07; (ii) to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of a film of artificial plastic material, whether or not covered with aluminium powder, this core having been inserted and glued by means of a transparent or coloured glue between two films of artificial plastic material. (9)  For yarn composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which yarns of the other textile materials of which the mixed yarn is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. (10)  For fabrics composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which fabric of the other textile materials of which the mixed fabric is composed would be classified. This rule, however, does not apply to any one or more mixed textile Materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased: (i) to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling within headings Nos ex 51.01 and ex 58.07; (ii) to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of a film of artificial plastic material, whether or not covered with aluminium powder, this core having been inserted and glued by means of a transparent or coloured glue between two films of artificial plastic material. (11)  For yarn composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which yarns of the other textile materials of which the mixed yarn is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. (12)  For fabrics composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which fabric of the other textile materials of which the mixed fabric is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased: (i) to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling within headings Nos ex 51.01 and ex 58.07; (ii) to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of a film of artifical plastic material, whether or not covered with aluminium powder, this core having been inserted and glued by means of a transparent or coloured glue between two films of artificial plastic material. (13)  For fabrics composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which fabric of the other textile materials of which the mixed fabric is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased: (i) to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling within headings Nos ex 51.01 and ex 58.07; (ii) to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of a film of artificial plastic material, whether or not covered with aluminium powder, this core having been inserted and glued by means of a transparent or coloured glue between two films of artificial plastic material. (14)  For products composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which products of the other textile materials of which the mixed product is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased: (i) to 20 % where the product in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling within headings Nos ex 51.01 and ex 58.07; (ii) to 30 % where the product in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of a film of artificial plastic material, whether or not covered with aluminium powder, this core having been inserted and glued by means of a transparent or coloured glue between two films of artificial plastic material. (15)  For products composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which products of the other textile materials of which the mixed product is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased: (i) to 20 % where the product in question is yarn made of polyuxethane segmented with flexible segments of polyether, whether or not gimped, falling within headings Nos ex 51.01 and ex 58.07; (ii) to 30 % where the product in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of a film of artificial plastic material, whether or not covered with aluminium powder, this core having been inserted and glued by means of a transparent or coloured glue between two films of artificial plastic material. (16)  For products composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which products of the other textile materials of which the mixed product is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased: (i) to 20 % where the product in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling within headings Nos ex 51.01 and ex 58.07; (ii) to 30 % where the product in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of a film of artificial plastic material, whether or not covered with aluminium powder, this core having been inserted and glued by means of a transparent or coloured glue between two films of artificial plastic material. (17)  For products composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under which products of the other textile materials of which the mixed product is composed would be classified. This rule, however, does not apply to any one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased: (i) to 20 % where the product in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped, falling within headings Nos ex 51.01 and ex 58.07; (ii) to 30 % where the product in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or of a film of artificial plastic material, whether or not covered with aluminium powder, this core having been inserted and glued by means of a transparent or coloured glue between two films of artificial plastic material. (18)  Trimmings and accessories used (excluding linings and interlining) which change tariff heading do not remove the originating status of the product obtained if their weight does not exceed 10 % of the total weight of all the textile materials incorporated. (19)  Trimmings and accessories used (excluding linings and interlining) which change tariff heading do not remove the originating status of the product obtained if their weight docs not exceed 10 % of the total weight of all the textile materials incorporated. (20)  These provisions do not apply where the products are obtained from printed fabric in accordance with the conditions shown in List B. (21)  For products obtained from two or more textile materials, this rule does not apply to one or more of the mixed textile materials if its or their weight does not exceed 10 % of the total weight of all the textile materials incorporated. (22)  Trimmings and accessories used (excluding linings and interlining) which change tariff heading do not remove the originating status of the product obtained if their weight does not exceed 10 % of the total weight of all the textile materials incorporated. (23)  These provisions do not apply where the products are obtained from printed fabric in accordance with the conditions shown in List B. (24)  For products obtained from two or more textile materials, this rule does not apply to one or more of the mixed textile materials if its or their weight does not exceed 10 % of the total weight of all the textile materials incorporated. (25)  These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance with the conditions laid down in List B. (26)  These provisions do not apply where the products arc obtained from products which have acquired the status of originating products in accordance with the conditions laid down in List B. (27)  These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance with the conditions laid down in List B. (28)  These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance with the conditions laid down in List B. (29)  These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accordance with the conditions laid down in List B. (30)  These provisions shall not apply to fuel elements of heading No 84.59 until 31 December 1977. (31)  In determining the value of products, materials and parts, the following must be taken into account: (a) in respect of originating products, materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the country where working, processing or assembly is carried out; (b) in respect of other products, materials and parts, the provisions of Article 6 of this Protocol determining: (i) the value of imported products, (ii) the value of products of undetermined origin. (32)  This percentage is not cumulative with the 40 %. (33)  In determining the value of products, materials and parts, the following must be taken into account: (a) in respect of originating products, materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the country where working, processing or assembly is carried out; (b) in respect of other products, materials and parts, the provisions of Article 6 of this Protocol determining: (i) the value of imported products, (ii) the value of products of undetermined origin. (34)  This percentage is not cumulative with the 40 %. (35)  In determining the value of products, materials and parts, the following must be taken into account: (a) in respect of originating products, materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the country where working, processing or assembly is carried out; (b) in respect of other products, materials and parts, the provisions of Article 6 of this Protocol determining: (i) the value of imported products, (ii) the value of products of undetermined origin. (36)  In determining the value of products, materials and parts, the following must be taken into account: (a) in respect of originating products, materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the country where working, processing or assembly is carried out; (b) in respect of other products, materials and parts, the provisions of Article 6 of this Protocol determining: (i) the value of imported products, (ii) the value of products of undetermined origin. (37)  This percentage is not cumulative with the 40 %.

ANNEX III

LIST B List of working or processing operations which do not result in a change of tariff heading, but which dc confer the status of ‘originating’ products on the products undergoing such operations Finished products Working or processing that confers the status of originating products Customs Tariff Heading No Description Incorporation of non-originating materials and parts in boilers, machinery, mechanical appliances etc. of Chapters 84 to 92 and in boilers and radiators of heading No 73.37 does not make such products lose their status of originating products, provided that the value of these products, parts and pieces does not exceed 5 % of the value of the finished product ex 25.09 Earth colours, calcined or powdered Crushing and calcination or powdering of earth colours ex 25.15 Marble squared by sawing, of a thickness not exceeding 25 cm Sawing into slabs or sections, polishing, grinding and cleaning of marble, including, marble not further worked than roughly split, roughly squared or squared by sawing, of a thickness exceeding 25 cm ex 25.16 Granite, porphyry, basalt, sandstone and other monumental and building stone, squared by sawing, of a thickness not exceeding 25 cm Sawing of granite, porphyry, basalt, sandstone and other building stone, including such stone not further worked than roughly split, roughly squared or squared by sawing, of a thickness exceeding 25 cm ex 25.18 Calcined dolomite; agglomerated dolomite (including tarred dolomite) Calcination of unworked dolomite Chapters 28 to 37 Products of the chemical and allied industries Working or processing in which the value of the non-originating products used does not exceed 20 % of the value of the finished product ex Chapter 38 Miscellaneous chemical products with the exception of refined tall oil Working or processing in which the value of the non-originating products used does not exceed 20 % of the value of the finished product ex 38.05 Refined tall oil Refining of crude tall oil Chapter 39 Artificial resins and plastic materials, cellulose esters and ethers; articles thereof Working or processing in which the value of the non-originating products used does not exceed 20 % of the value of the finished product ex 40.01 Slabs of crepe rubber for soles Lamination of crepe sheets of natural rubber ex 40.07 Rubber thread and cord, textile-covered Manufacture from rubber thread or cord ex 41.01 Sheep and lamb-skins without the wool Removing wool from sheep and lamb-skins in the wool ex 41.02 Retanned bovine cattle leather (including buffalo leather) and equine leather, except leather of heading Nos 41.06 to 41.08 Retanning of bovine cattle leather (including buffalo leather) and equine leather, not further prepared than tanned ex 41.03 Retanned sheep- and lamb-skin leather, except leather of heading Nos 41.06 to 41.08 Retanning of sheep and lamb-skin leather, not further prepared than tanned ex 41.04 Retanned goat- and kid-skin leather, except leather of heading Nos 41.06 to 41.08 Retanning of goat and kid-skin leather, not further prepared than tanned ex 41.05 Other kinds of retanned leather, except leather of heading Nos 41.06 to 41.08 Retanning of other kinds of leather, not further prepared than tanned ex 43.02 Assembled furskins Bleaching, dyeing, dressing, cutting and assembling of tanned or dressed furskins ex 50.09 Printed fabrics Printing accompanied by finishing operations (bleaching, dressing, drying, steaming, burling, mending, impregnating, sanforizing, mercerizing) of fabrics the value of which does not exceed 47·5 % of the value of the finished product ex 50.10 ex 51.04 ex 53.11 ex 53.12 ex 53.13 ex 54.05 ex 55.07 ex 55.08 ex 55.09 ex 56.07 ex 68.03 Articles of slate, including articles of agglomerated slate Manufacture of articles of slate ex 68.13 Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate Manufacture of articles of asbestos or of mixtures with a basis of asbestos, or of mixtures with a basis of asbestos and magnesium carbonate ex 68.15 Articles of mica, including bonded mica splittings on a support of paper or fabric Manufacture of articles of mica ex 70.10 Cut-glass bottles Cutting of bottles the value of which does not exceed 50 % of the value of the finished product ex 70.13 Cut glassware (other than articles of heading No 70.19) of a kind commonly used for table, kitchen, toilet or office purposes, for indoor decoration, or for similar uses Cutting of glassware the value of which does not exceed 50 % of the value of the finished product ex 70.20 Articles made from glass fibre Manufacture from unworked glass fibre ex 71.02 Precious and semi-precious stones, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport) Manufacture from unworked precious and semi-precious stones ex 71.03 Synthetic or reconstructed precious or semi-precious stones, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport) Manufacture from unworked synthetic or reconstructed precious or semi-precious stones ex 71.05 Silver and silver alloys, including silver gilt and platinum-plated silver, semi-manufactured Rolling, drawing, beating or grinding of unwrought silver and silver alloys ex 71.05 Silver, including silver gilt and platinum-plated silver, unwrought Alloying or electrolytic separation of unwrought silver and silver alloys ex 71.06 Rolled silver, semi-manufactured Rolling, drawing, beating or grinding of unwrought rolled silver ex 71.07 Gold, including platinum-plated gold, semi-manufactured Rolling, drawing, beating or grinding of unwrought gold, including platinum-plated gold ex 71.07 Gold, including platinum-plated gold, unwrought Alloying or electrolytic separation of unwrought gold or gold alloys ex 71.08 Rolled gold on base metal or silver, semi-manufactured Rolling, drawing, beating or grinding of unwrought rolled gold on base metal or silver ex 71.09 Platinum and other metals of the platinum group, semi-manufactured Rolling, drawing, beating or grinding of unwrought platinum or other metals of the platinum group ex 71.09 Platinum and other metals of the platinum group, unwrought Alloying or electrolytic separation of unwrought platinum or other metals of the platinum group ex 71.10 Rolled platinum or other platinum group metals, on base metal or precious metal, semi-manufactured Rolling, drawing, beating or grinding of unwrought rolled platinum or other unwrought platinum group metals, on base metal or precious metal ex 73.15 Alloy steel and high-carbon steel: — in the forms mentioned in heading Nos 73.07 to 73.13 Manufacture from products in the forms mentioned in heading No 73.06 — in the forms mentioned in heading No 73.14 Manufacture from products in the forms mentioned in heading No 73.06 or 73.07 ex 74.01 Unrefined copper (blister copper and other) Smelting of copper matte ex 74.01 Refined copper Fire-refining or electrolytic refining of unrefined copper (blister copper and other), copper waste or scrap ex 74.01 Copper alloy Fusion and thermal treatment of refined copper, copper waste or scrap ex 75.01 Unwrought nickel (excluding electroplating anodes of heading No 75.05) Refining by electrolysis, by fusion or chemically, of nickel mattes, nickel speiss and other intermediate products of nickel metallurgy ex 77.04 Beryllium, wrought Rolling, drawing or grinding of unwrought beryllium the value of which does not exceed 50 % of the value of the finished product ex 81.01 Tungsten, wrought Manufacture from unwrought tungsten the value of which does not exceed 50 % of the value of the finished product ex 81.02 Molybdenum, wrought Manufacture from unwrought molybdenum the value of which does not exceed 50 % of the value of the finished product ex 81.03 Tantalum, wrought Manufacture from unwrought tantalum the value of which does not exceed 50 % of the value of the finished product ex 81.04 Other base metals, wrought Manufacture from other base metals, unwrought, the value of which does not exceed 50 % of the value of the finished product 84.06 Internal-combustion piston engines Working, processing or assembly in which the value of the materials and parts used does not exceed 40 % of the value of the finished product ex 84.08 Engines and motors, excluding reaction engines and gas turbines Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that at least 50 % in value of the materials and parts (1) used are originating products 84.16 Calendering and similar rolling machines (other than metal-working and metal-rolling machines and glass working machines) and cylinders therefor Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 25 % of the value of the finished product ex 84.17 Machinery, plant and similar laboratory equipment, whether or not electrically heated, for the treatment of materials by a process involving a change of temperature, for wood, paper pulp, paper and paperboard manufacturing industries Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 25 % of the value of the finished product 84.31 Machinery for making or finishing cellulosic pulp, paper or paperboard Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 25 % of the value of the finished product 84.33 Paper or paperboard cutting machines of all kinds; other machinery for making up paper pulp, paper or paperboard Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 25% of the value of the finished product ex 84.41 Sewing machines, including furniture specially designed for sewing machines Working, processing or assembly in which the value of the non-originating materials and parts used does not exceed 40 % of the value of the finished product, and provided that: (a) at least 50% of the materials and parts (1) used for assembly of the head (motor excluded) are originating products, and (b) the thread tension, chrochet and zigzag mechanisms are originating products 87.06 Parts and accessories of the motor vehicles of heading Nos 87.01 to 87.03 Working, processing or assembly in which the value of the materials and parts used does not exceed 15 % of the value of the finished product ex 95.01 Articles of tortoise-shell Manufacture from worked tortoise-shell ex 95.02 Articles of mother of pearl Manufacture from worked mother of pearl ex 95.03 Articles of ivory Manufacture from worked ivory ex 95.04 Articles of bone (excluding whalebone) Manufacture from worked bone (excluding whalebone) ex 95.05 Articles of horn, coral (natural or agglomerated) or of other animal carving material Manufacture from worked horn, coral (natural or agglomerated) or other animal carving material ex 95.06 Articles of vegetable carving material (for example, corozo) Manufacture from worked vegetable carving material (for example, corozo) ex 95.07 Articles of jet (and mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum Manufacture from worked jet (and mineral substitutes for jet), amber, meerschaum, agglomerated amber and agglomerated meerschaum ex 98.11 Smoking pipes, pipe bowls, of wood, root or other materials Manufacture from roughly shaped blocks (1)  In determining the value of materials and parts, the following must be taken into account: (a) in respect of originating materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the said products on the territory of the country where working, processing or assembly is carried out; (b) in respect of other materials and parts, the provisions of Article 6 of this Protocol determining: (i) the value of imported products, (ii) the value of products of undetermined origin.

ANNEX IV

LIST C List of products excluded from the scope of this Protocol Customs Tariff heading No Description ex 27.07 Assimilated aromatic oils as defined in Note 2 to Chapter 27, of which more than 65 % by volume distils at a temperature of up to 250oC (including mixtures of petroleum spirit and benzole), for use as power or heating fuels 27.09 to 27.16 Mineral oils and products of their distillation; bituminous substances; mineral waxes ex 29.01 Hydrocarbons: — acyclic — cyclanes and cyclenes, excluding azulenes — benzene, toluene, xylenes for use as power or heating fuels ex 34.03 Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, but not including preparations containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous minerals ex 34.04 Waxes with a basis of paraffin, of petroleum waxes, of waxes obtained from bituminous minerals, of slack wax or of scale wax ex 38.14 Prepared additives for lubricants

ANNEX V

ANNEX VI

PROTOCOL No 4 concerning quantitative restrictions which Iceland may retain 1. Notwithstanding Article 13 of the Agreement, Iceland may retain quantitative restrictions on the products listed below: (a) Brussels Nomenclature heading No Description 27.09 Petroleum oils and oils obtained from bituminous minerals, crude ex 27.10 Partly refined petroleum, including topped crudes ex 27.10 Motor spirit, excluding aircraft motor spirit ex 27.10 Gas oil, domestic fuel oil and light fuel oil ex 27.10 Heavy fuel oil (b) Brussels Nomenclature heading No Description ex 96.02 Brooms and brushes (excluding brushes of a kind used as parts of machines, paint rollers, squeegees, mops, artists' brushes and toothbrushes) 2. The quantitiatve restrictions relating to products listed in paragraph 1 (a) shall be applied in such a way as to make it possible for Community exporters to compete with other suppliers on fair and equal terms for a reasonable share of the Icelandic market, account being taken of the normal development of trade. PROTOCOL No 5 concerning certain provisions relating to Ireland Notwithstanding Article 13 of the Agreement, the measures provided for in paragraphs 1 and 2 of Protocol No 6 and in Article 1 of Protocol No 7 of the ‘Act concerning the Conditions of Accession and the Adjustments to the Treaties’ drawn up and adopted within the Conference between the European Communities and the Kingdom of Denmark, Ireland, the Kingdom of Norway and the United Kingdom of Great Britain and Northern Ireland on certain quantitative restrictions relating to Ireland and on imports of motor vehicles and the motor vehicles assembly industry in Ireland shall apply to Iceland. PROTOCOL No 6 concerning the special provisions applicable to imports of certain fish products into the Community

Article 1

1.   As regards the products listed below and originating in Iceland: (a) no new customs duty shall be introduced in trade between the Community and Iceland, (b) Article 3 (2), (3) and (4) of the Agreement shall apply to imports into the Community as originally constituted, Ireland and the United Kingdom. The date for the first tariff reduction shall, however, be 1 July 1973 and not 1 April 1973. Common Customs Tariff heading No Description 02.04 Other meat and edible meat offals, fresh, chilled, or frozen: C. Other: ex I. Whale and seal meat; frogs' legs: — Whalemeat 03.01 Fish, fresh (live or dead), chilled or frozen: B. Saltwater fish: II. Fillets: (b) frozen C. Livers and roes 03.02 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process: C. Livers and roes 03.03 Crustaceans and molluscs, whether in shell or not, fresh (live or dead), chilled, frozen, salted, in brine or dried; crustaceans, in shell, simply boiled in water: A. Crustaceans: IV. Shrimps and prawns: (a) Prawns (Pandalidae sp. p.) 15.04 Fats and oils, of fish and marine mammals, whether or not refined ex 15.12 Animal or vegetable oils and fats, wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not refined, but not further prepared: — Oils and fats of fish and marine mammals 16.04 Prepared or preserved fish, including caviar and caviar substitutes: A. Caviar and caviar substitutes 16.05 Crustaceans and molluscs, prepared or preserved 23.01 Flours and meals, of meat, offals, fish, crustaceans or molluscs, unfit for human consumption; greaves Frozen fish fillets shall be exempt from import duties only if Iceland respects the reference prices established by the Community and the measures adopted by it under Article 25 a of Council Regulation (EEC) No 2142/70 of 20 October 1970, amended in the last instance by the Act concerning the Conditions of Accession and the Adjustments to the Treaties, to avoid unstable prices or unequal conditions of competition between fish frozen on board and fish frozen on land, and to remedy the difficulties which could arise with regard to the stability of supply. 2.   Customs duties on imports into the Community of the following products originating in Iceland: Common Customs Tariff heading No Description 03.01 Fish, fresh (live or dead), chilled or frozen: B. Saltwater fish: I. Whole, headless or in pieces: (f) Redfish (Sebastes marinus) (h) Cod (Gadus morrhua or Gadus callarias) (ij) Coalfish (Pollachius virens or Gadus virens) (k) Haddock shall be adjusted to the following levels: for products falling within subheading No 03.01 B I f Timetable Rate applicable to imports into the Community as originally constituted and Ireland Rate applicable to imports into the United Kingdom Rate applicable to imports into Denmark and Norway 1 July 1973 6 8 0 1 January 1974 5 6 0 1 January 1975 4 4 0 1 January 1976 2 2 2 for products falling within subheadings Nos 03.01 B I h, ij, k Timetable Rate applicable to imports into the Community as originally constituted and Ireland Rate applicable to imports into the United Kingdom Rate applicable to imports into Denmark and Norway 1 July 1973 12 9 0 1 January 1974 9 7 0 1 January 1975 6 5 0 1 January 1976 3·7 3·7 3·7 The reference prices established in the Community for imports of these products shall continue to apply. 3.   Duties on imports into the Community of the following products originating in Iceland: Common Customs Tariff heading No Description 16.04 Prepared or preserved fish, including caviar and caviar substitutes: C. Herring G. Other (excluding conserves of smoked coalfish) shall be adjusted to the following levels: Timetable Rate applicable to imports into the Community as originally constituted Rate applicable to imports into Ireland Rate applicable to imports into Denmark, Norway and the United Kingdom 1 July 1973 18 38 0 1 January 1974 16 31 4 1 January 1975 14 24 6 1 January 1976 12 17 8 1 January 1977 10 10 10

Article 2

1.   The Community reserves the right not to apply the provisons of this Protocol if a solution satisfactory to the Member States of the Community and to Iceland has not been found for the economic problems arising from the measures adopted by Iceland concerning fishing rights. The Community shall inform Iceland of its decision on this matter as soon as circumstances permit, and not later than 1 April 1973. 2.   If it appears that a satisfactory solution cannot be found until after this date, the Community may postpone the decision on the application of this Protocol, provided it informs Iceland accordingly. The Community shall inform Iceland as soon as the decision is taken. 3.   If this Protocol is implemented after 1 July 1973, the Community shall make any necessary changes to the timetables laid down in Article 1.

Article 3

Without prejudice to the provisions of Article 37 of the Agreement, Iceland reserves its decision concerning the deposit of its instruments of ratification depending on the manner in which Article 2 is applied. FINAL ACT The representatives OF THE EUROPEAN ECONOMIC COMMUNITY and OF THE REPUBLIC OF ICELAND, assembled at Brussels on this twenty-second day of July in the year one thousand nine hundred and seventy-two, for the signature of the Agreement between the European Economic Community and the Republic of Iceland, at the time of signature of this Agreement, have taken note of the declarations listed below and annexed to this Act: 1. Declaration by the European Economic Community concerning Article 23 (1) of the Agreement. 2. Declaration by the European Economic Community concerning the regional application of certain provisions of the Agreement. Udfærdiget i Bruxelles, den toogtyvende juli nitten hundrede og tooghalvfjerds. Geschehen zu Brüssel am zweiundzwanzigsten Juli neunzehnhundertzweiundsiebzig. Done at Brussels on this twenty-second day of July in the year one thousand nine hundred and seventy-two. Fait à Bruxelles, le vingt-deux juillet mil neuf cent soixante-douze. Fatto a Bruxelles, il ventidue luglio millenovecentosettantadue. Gedaan te Brussel, de tweeëntwintigste juli negentienhonderdtweeënzeventig. Utferdiget i Brussel, tjueandre juli nitten hundre og syttito. Gjört í Bruxelles, tuttugasta og annan dag júlímánaðar nítjánhundruð sjötíu og tvö. På Rådet for De europæiske Fællesskabers vegne Im Namen des Rates der europäischen Gemeinschaften In the name of the Council of the European Communities Au nom du Conseil des Communautés européennes A nome del Consiglio delle Comunità Europee Namens de Raad van de Europese Gemeenschappen For Rådet for De Europeiske Fellesskap Fyrir hönd Lýðveldisins Íslands DECLARATIONS Declaration by the European Economic Community concerning Article 23 (1) of the Agreement The European Economic Community declares that, in the context of the autonomous implementation of Article 23 (1) of the Agreement which is incumbent on the Contracting Parties, it will assess any practices contrary to that Article on the basis of criteria arising from the application of the rules of Articles 85, 86, 90 and 92 of the Treaty establishing the European Economic Community. Declaration by the European Economic Community concerning the regional application of certain provisions of the Agreement The European Economic Community declares that the application of any measures it may take under Articles 23, 24, 25 or 26 of the Agreement, in accordance with the procedure and under the arrangements set out in Article 27, or under Article 28 may be limited to one of its regions by virtue of Community rules.