ОВ L 53, 22.2.1997 г., стр. 2)
Този документ е средство за документиране и не обвързва институциите
►B СПОРАЗУМЕНИЕ
между Европейската общност, от една страна, и правителството на Дания и местното правителство на Ферьорските острови, от друга
(ОВ L 53, 22.2.1997 г., стр. 2)
Изменен със:
Официален вестник
№ | страница | дата | |
►M1 | Decision No 1/98 of the EC/Denmark-Faroe Islands Joint Committee of L 90 13 March 1998 (*) | 40 | 25.3.1998 г. |
►M2 | Decision No 2/98 of the EC/Denmark-Faroe Islands Joint Committee of L 263 31 August 1998 (*) | 37 | 26.9.1998 г. |
►M3 | Decision No 1/1999 of the EC/Denmark-Faroe IslandS Joint Committee L 178 of 22 June 1999 (*) | 58 | 14.7.1999 г. |
►M4 | Decision No 2/2001 of the EC/Denmark-Faroe Islands Joint Committee L 219 of 11 July 2001 (*) | 29 | 14.8.2001 г. |
►M5 | Decision No 1/2002 of the EC/Denmark-Faroe Islands Joint Committee L 104 of 20 March 2002 (*) | 44 | 20.4.2002 г. |
►M6 | Decision No 1/2005 of the EC/Denmark-Faroe Islands Joint Committee L 110 of 10 November 2005 (*) | 1 | 24.4.2006 г. |
►M7 | Decision No 1/2006 of the EC-Denmark/Faeroe Islands Joint L 221 Committee of 13 July 2006 (*) | 15 | 12.8.2006 г. |
►M8 | Решение № 1/2007 на Съвместния комитет на ЕО — Дания- L 275 Фарьорски острови от 8 октомври 2007 година | 32 | 19.10.2007 г. |
►M9 | Решение № 2/2008 на Съвместния комитет на ЕО/Дания — L 338 Фарьорски острови от 20 ноември 2008 година | 72 | 17.12.2008 г. |
(*) Настоящият акт никога не е публикуван на български език
СПОРАЗУМЕНИЕ
между Европейската общност, от една страна, и правителството на Дания и местното правителство на Ферьорските острови, от друга
ЕВРОПЕЙСКАТА ОБЩНОСТ,
от една страна, и
ПРАВИТЕЛСТВОТО НА ДАНИЯ И МЕСТНОТО ПРАВИТЕЛСТВО НА ФЕРЬОРСКИТЕ ОСТРОВИ,
от друга,
КАТО СЕ ПОЗОВАВАТ на статуса на Ферьорските острови като само управляваща се неразделна част от една от държавите-членки на Общността;
КАТО СЕ ПОЗОВАВАТ на резолюция на Съвета от 4 февруари 1974 г. относно проблемите на Ферьорските острови;
КАТО ОТЧИТАТ жизнената важност за Ферьорските острови на рибар ството, което представлява тяхна съществена икономическа дейност, а рибата и рибните продукти са техните основни стоки за износ;
КАТО ОТЧИТАТ значението на отношенията в сектор рибарство, определени в Договора за рибарство между договарящите се страни, който потвърждава, че търговските аспекти на настоящото Споразумение не следва да оказват влияние върху функционирането на Споразумението за рибарство и че, следователно, обемът на съвместните възможности за рибарство по настоящото Споразумение би трябвало да продължи да се поддържа на удовлетворително ниво;
В ЖЕЛАНИЕТО СИ да укрепват и да разширят икономическите отношения между Общността и Ферьорските острови и да осигурят, с дължимото зачитане на лоялните условия за конкуренция, хармоничното развитие на тяхната търговия за целите на приноса към работата по изграждане на Европа;
РЕШЕНИ прогресивно да отстраняват пречките пред тяхната търговия, в съответствие с условията на Общото споразумение за митата и търговията (ГАТТ) 1994 относно създаването на зони за свободна търговия;
ДЕКЛАРИРАЙКИ тяхната готовност да проучат, в светлината на всеки един целесъобразен фактор, и в частност развитието в Общността, възмож ността за развиване и задълбочаване на техните отношения, когато това би било в интерес на техните икономики за разширяването им в области, които не са обхванати от настоящото Споразумение;
КАТО ОТЧИТАТ, че за тази цел между Европейската икономическа общност, от една страна, и правителството на Дания и местното прави телство на Ферьорските острови, от друга (наричано по-долу „първоначално Споразумение“) беше подписано Споразумение на 2 декември 1991 г.;
КАТО ОТЧИТАТ, че между Европейската икономическа общност, от една страна, и правителството на Дания и местното правителство на Ферьорските острови, на 8 март 1995 г. беше подписано Споразумение под формата на размяна на писма, изменящо Таблици I и II на приложението към Протокол 1 на първоначалното Споразумение (наричано по-долу „Споразумение под формата на размяна на писма“);
КАТО ОТЧИТАТ, че съгласно присъединяването на Република Австрия, Република Финландия и Кралство Швеция към Европейския съюз на 1 януари 1995 г., спогодбите, приложими към търговията с риба и рибни продукти между Ферьорските острови и Общността, трябва да се приспособят с цел поддържане на търговския обмен между Ферьорските острови, от една страна, и новите държави-членки, от друга;
КАТО ОТЧИТАТ, че в резултат на приетата от Общността обща дефиниция за произход за нефтени продукти, е необходимо да се внесат поправки към разпоредбите, които влияят върху тези продукти;
КАТО ОТЧИТАТ, че за да се вземат под внимание някои развития в търговията между Общността и държавите-членки на ЕВРОПЕЙСКА АСОЦИАЦИЯ ЗА СВОБОДНА ТЪРГОВИЯ (ЕАСТ), е необходимо да се внесат поправки в разпоредбите относно дефиницията на понятието
„продукти с произход“ и методите за административно сътрудничество;
КАТО ОТЧИТАТ, че за да се вземе под внимание специфичното производство на рибни храни, предназначени за животни, на Ферьорските острови, е необходимо да се внесат поправки в разпоредбите, приложими към внос на определени селскостопански продукти;
КАТО ОТЧИТАТ, че за да се осигури неговото правилно функциониране, към настоящото Споразумение трябва да се включи Протокол за взаимна административна помощ в митническите дейности;
КАТО ОТЧИТАТ, че за да се съобразят с някои промени в номенклатурата на митата на договарящите се страни, които влияят върху продуктите по първоначалното Споразумение, е необходимо да се обнови тарифната номенклатура на тези продукти;
КАТО ОТЧИТАТ, че за да осигури повече гъвкавост, е целесъобразно да се упълномощи Съвместния комитет да взема решения относно изменения в разпоредбите на протоколите към настоящото Споразумение;
КАТО ОТЧИТАТ, че в интерес на яснотата, първоначалното Споразумение и Споразумението под формата на обмяна на писма трябва да се замени от смесен нов текст под формата на настоящото Споразумение;
КАТО ОТЧИТАТ, че двустранните търговски спогодби между Финландия и Швеция и Ферьорските острови престават да бъдат в сила при влизането в сила на настоящото Споразумение;
РЕШИХА, преследвайки тези цели и отчитайки, че нито една от разпоредбите на настоящото Споразумение не може да се тълкува като освобождаване на договарящите се страни от задълженията, възложени им съгласно други международни споразумения,
ДА СКЛЮЧАТ НАСТОЯЩОТО СПОРАЗУМЕНИЕ:
Член 1
Целта на настоящото Споразумение е:
а) да насърчава, чрез разширяване на взаимната търговия, хармо ничното развитие на икономическите отношения между Общността и Ферьорските острови, подпомагайки по този начин напредъка на икономическите дейности в Общността и Ферьорските острови, подобряването на условията за живот и трудова заетост, и увеличаването на производителността и финансовата стабилност,
б) за да осигурите лоялни условия на конкуренция за търговията между договарящите се страни,
в) да съдейства по този начин, за отстраняване на пречките пред търговията, за хармоничното развитие и разширяване на световната търговия.
Член 2
Настоящото споразумение се прилага към продукти с произход от Общността или Ферьорските острови:
i) които попадат в Глави 25 до 97 на Хармонизираната система, различни от изброените в приложение II на Договора за създаване на Европейската общност, и различни от изброените в приложение I към настоящото Споразумение;
ii) които са определени в Протоколи 1, 2 и 4 към настоящото Споразумение, с надлежно отчитане на разпоредбите, пред видени в тези протоколи.
Член 3
В търговията между Общността и Ферьорските острови не се въвеждат никакви нови мита за внос.
Член 4
1. Общността премахва митата върху внос от Ферьорските острови.
2. Ферьорските острови премахнат митата върху внос от Общността: за тази цел приложение II определя разпоредбите, съдържащи се в митническото и финансово законодателство на Ферьорските острови.
Член 5
Разпоредбите относно премахването на митата върху внос се прилагат също така и за мита върху внос с фискален характер.
Ферьорските острови могат да заменят митото върху внос с фискален характер или фискалния елемент на митото с вътрешен данък.
Член 6
В търговията между Общността и Ферьорските острови не се въвеждат никакви такси с ефект, равностоен на мито.
В търговията между Общността и Ферьорските острови се премахват таксите с ефект, равностоен на мито върху внос.
Член 7
В търговията между Общността и Ферьорските острови не се въвеждат никакви мита върху износ или такси с ефект, равностоен на мито.
Премахват се митата върху износ и такси с ефект, равностоен на мито.
Член 8
Протокол 1 определя тарифното третиране и разпоредбите, приложими към определени риби и рибни продукти, пуснати за свободно обръщение в Общността или внесени във Ферьорските острови.
Член 9
Протокол 2 определя тарифното третиране и разпоредбите, приложими към определени продукти, получени чрез обработка на селскостопански продукти.
Член 10
1. В случая на специфични правила, създадени в резултат на осъществяването на нейната селскостопанска политика или на каквато и да е промяна в текущите правила, въпросната договаряща се страна може да адаптира договореностите, произтичащи от настоящото Споразумение по отношение на продуктите, предмет на тези правила или изменения.
2. В такива случаи въпросната договаряща се страна надлежно отчита интересите на другата договаряща се страна. За тази цел договарящите се страни могат да се консултират взаимно в рамките на Съвместния комитет, създаден по силата на член 31.
Член 11
Протокол 3 определя дефиницията на понятието „продукти с произход“ и методите на административно сътрудничество.
Член 12
Договаряща се страна, която отчита намаляването на ефективното ниво на своите мита или такси с ефект, равностоен на мита, приложими към трети държави, облагодетелствани от режима на най-облагодетелствана нация, или която отчита прекратяването на тяхното прилагане, уведомява Съвместния комитет, дотолкова доколкото е осъществимо, не по-късно от 30 дни преди това намаление или прекратяване да влезе в сила. Тя си взема бележки за всички възражения от другата договаряща се страна относно всякакви деформации, които биха могли да произлязат от това.
Член 13
1. В търговията между Общността и Ферьорските острови не се въвежда никакво ново количествено ограничение върху вноса или мерки, имащи еквивалентен ефект.
2. Договарящите се страни премахват количествените огра ничения върху вноса и всякакви мерки с ефект, еквивалентен на количествени ограничения върху вноса.
Член 14
1. Общността си запазва правото на изменения на разпоредбите, приложими към нефтени продукти по позиции № 2710, 2711, от 2712 (с изключение на озокерит, лигнитен восък, торфен восък) и 2713 на комбинираната номенклатура, чрез приемане на решения по общата търговска политика за нефтени продукти или по общата енергийна политика.
В този случай Общността надлежно отчита интересите на Ферь орските острови; за тази цел тя осведомява Съвместния комитет, който заседава съгласно условията, определени в член 33 (2).
2. Ферьорските острови си запазват на аналогични действия, когато бъдат изправени пред подобни ситуации.
3. Предмет на параграфи 1 и 2, настоящото Споразумение не накърнява нетарифните правила, отнасящи се до внос на нефтени продукти.
Член 15
1. Договарящите се страни декларират тяхната готовност да насърчават, доколкото им позволяват техните селскостопански политики, хармоничното развитие на търговията със селскосто пански продукти, към които не се прилага настоящото Спораз умение.
2. Договарящите се страни прилагат техните правила по отношение опадването на здравето на хора, животни и растения по недискриминационен начин и не въвеждат никакви нови мерки, които биха могли прекалено да затруднят търговията.
3. Договарящите се страни проучват, при условията на член 35, всички трудности които биха могли да възникнат в тяхната търговия със селскостопански продукти и се стараят да търсят подходящи решения.
Член 16
Местното правителство на Ферьорските острови предприема необ ходимите мерки за контрол, за да осигури правилното прилагане на референтната цена, фиксирана или която ще бъде фиксирана от Общността, по член 2 на Протокол 1.
Договарящите се страни осигуряват правилното прилагане на дефи ницията на понятието „продукти с произход“ и методите на адми нистративно сътрудничество, заложени в Протокол 3.
Член 17
Протокол 4 определя специалните условия приложими към внос на определени селскостопански продукти, различни от изброените в Протокол 1.
Член 18
Протокол 5 определя условията на взаимна помощ между адми нистративните органи в митническите дейности.
Член 19
Договарящите се страни потвърждават техния ангажимент да си предоставят взаимно режим на най-облагодетелствана нация в съот ветствие с ГАТТ 1994.
Настоящото споразумение не изключва поддържането или учредя ването на митнически съюзи, зони на свободна търговия или спогодби за гранична търговия, с изключение на това доколко те изменят търговските договорености, предвидени в настоящото Споразумение, в частност условията относно правилата за произход.
Член 20
Договарящите се страни се въздържат от каквито и мерки или практики с вътрешен финансов характер, които независимо дали пряко или непряко, дискриминират продуктите на едната дого варяща се страна и подобни продукти с произход от територията на другата договаряща се страна.
Продукти, изнасяни към територията на една от договарящите се страни, не могат да се облагодетелстват от изплащане на вътрешно данъчно облагане, превишаващо стойността на прякото или непряко данъчно облагане, наложено върху тях.
Член 21
Плащанията, отнасящи се до търговията със стоки и трансфера на такива плащания към държавата-членка на Общността, на която кредиторът е гражданин, или към Ферьорските острови, се осво бождават от всякакви ограничения.
Член 22
Настоящото споразумение не изключва забрани или ограничения на внос, износ или транзит на стоки, които нарушават обществения морал, законите и реда или обществената сигурност, защитата на живота и здравето на хора, животни или растения, защитата на национални съкровища с художествена, историческа или архео логична ценност, защитата на индустриалната и търговска собст веност, или правилата, отнасящи се до злато или сребро.
Такива забрани или ограничения не трябва, въпреки това, да пред ставляват средства на произволна дискриминация или прикрито ограничение на търговията между договарящите се страни.
Член 23
Нищо в настоящото Споразумение не пречи на договаряща се страна да предприеме какви да е мерки:
а) които счита за необходими за да предотврати разкриването на информация, противоречаща на нейните основни интереси за сигурността;
б) които се отнасят до търговията с оръжия, боеприпаси или военни материали, или до изследване, разработка или производство, необходимо за отбранителни цели, при условие че такива мерки не накърняват условията на конкуренция по отношение на продуктите, които не са предназначени специално за военни цели;
в) които тя счита за съществени за нейната собствена сигурност по време на война или сериозно международно напрежение.
Член 24
1. Договарящите се страни се въздържат от всякакви мерки, които биха могли да изложат на опасност изпълнението на целите на настоящото Споразумение.
2. Те предприемат всякакви общи или специфични мерки, необ ходими за изпълнението на техните задължения по настоящото Споразумение.
Ако коя да е договаряща се страна счете, че другата договаряща се страна не е успяла да изпълни задължение по настоящото Спораз умение, тя може да предприеме подходящи мерки при условията и в съответствие с процедурите, определени в член 29.
Член 25
1. Следното е несъвместимо с правилното функциониране на настоящото Споразумение, дотолкова доколкото би могло да повлияе на търговията между Общността и Ферьорските острови:
i) всички споразумения между предприятия, решения на обединения на предприятия и съвместни практики между пред приятия, които имат за цел или възпрепятстват предотвратя ването, ограничението или изкривяването на конкуренцията по отношение на производството на или търговията със стоки;
ii) злоупотреба от едно или повече предприятия с доминираща позиция в териториите на договарящите се страни, като цяло или в по-голямата си част;
iii) всякаква публична помощ, която застрашава или заплашва да застраши конкуренцията чрез облагодетелстване на определени предприятия или при производството на определени стоки.
2. Ако договаряща се страна счете, че дадена практика е несъв местима с настоящия член, тя може да предприеме подходящи мерки при условията и в съответствие с процедурите, определени в член 29.
Член 26
Когато увеличение по вноса на даден продукт може или е вероятно да увреди сериозно коя да е промишлена дейност, извършвана на територията на една от договарящите се страни и когато това увеличение се дължи на:
i) частичното или общо намаление в договарящата се страна вносител, както е предвидено по настоящото Споразумение, на мита и такси с ефект, равностоен на мито, наложени на въпросния продукт; и
ii) факта, че митата и таксите с ефект, равностоен на мито, наложени от договарящата се страна износител, върху внос на суровини или междинни продукти, използвани в производството на въпросния продукт, са значително по-ниски от съответните мита или такси, наложени от договарящата се страна вносител:
засегнатата договаряща се страна може да предприеме вземе подходящи мерки при условията и в съответствие с процедурите, определени в член 29.
Член 27
Ако една от договарящите се страни стигне до извода, че в търговията с другата договаряща се страна има дъмпинг, тя пред приема подходящи мерки срещу тази практика в съответствие с Договора за прилагане на член VI на ГАТТ 1994, при условията и в съответствие с процедурите, определени в член 29.
Член 28
Ако възникнат сериозни нарушения в кой да е сектор на иконо миката или ако възникнат трудности, които биха довели до сериозно влошаване в икономическата ситуация в даден регион, засегнатата договаряща се страна предприема подходящи мерки при условията и в съответствие с процедурите, определени в член 29.
Член 29
1. В случая на договаряща се страна, осъществяваща внос на продукти, които биха довели трудностите по членове 26 и 28 до административна процедура, целта на която е да обезпечи бърза информация за тенденцията на търговските потоци, то тя осве домява другата договаряща се страна.
2. В случаите, определени в членове 24 до 28, преди пред приемане на мерките, предвидени в тях, или в случаите при които се прилага параграф 3 г) на настоящия член, въпросната договаряща се страна възможно най-бързо предоставя на Съвместния комитет цялата подходяща информация, необходимо за детайлно проучване на ситуацията с оглед търсене на решение, приемливо за договарящите се страни.
При подбора на мерки трябва да се дава приоритет на онези мерки, които най-слабо засягат функционирането на настоящото Спораз умение.
Предпазните мерки се съобщават незабавно на Съвместния комитет и представляват предмет на периодични консултации в рамките на Комитета, особено с оглед на тяхното премахване, веднага след като обстоятелствата го позволяват.
3. За осъществяването на параграф 2, се прилагат следните разпоредби:
а) що се отнася до член 25, която и да е договаряща се страна може да отнесе въпроса до Съвместния комитет, ако смята, че дадена практика е несъвместима с правилното функциониране на настоящото Споразумение по смисъла на член 25 (1).
Договарящите се страни предоставят на Съвместния комитет цялата подходяща информация и го подпомагат, когато изисква това, за да проучат случая и, когато е необходимо, да елиминират противоречащата практика.
Ако въпросната договаряща се страна не успее да прекрати практиката в рамките на срока, посочен от Съвместния комитет, или при липса на съгласие в Съвместния комитет в срок от три месеца след отнасянето на въпроса, засегнатата договаряща се страна може да предприеме всякакви предпазни мерки, каквито счита за необходими, за да се справи със сери озните трудности, произтичат от въпросните практики; в частност да оттегли тарифните отстъпки;
б) що се отнася до член 26, трудностите, възникнали от ситуацията по настоящия член, се отнасят за проучване до Съвместния комитет, който може да вземе всякакво решение, необходимо за прекратяване на тези трудности.
Ако Съвместният комитет или договарящата се страна износител не вземат решение за прекратяване на трудностите в срок от 30 дни, след като въпроса е поставен, договарящата се страна вносител има правото да наложи компенсираща такса върху внасяния продукт.
Компенсиращата такса се изчислява според данъчното въздействие на стойността на въпросните стоки върху тарифните несъответствия по отношение на включените в тях суровини или междинни продукти;
в) що се отнася до член 27, в Съвместния комитет се провежда консултация преди засегнатата договаряща се страна да пред приеме подходящите мерки;
г) когато изключителни обстоятелства, изискващи непосредствено действие, правят предварителното проучване невъзможно, засег натата договаряща се страна може, в ситуациите определени в членове 26, 27 и 28, а също и в случай на експортни помощи, имащи пряко и непосредствено данъчно въздействие върху търговията, да приложи незабавно мерките, строго необходими за облекчаване на ситуацията.
Член 30
Когато една или повече държави-членки на Общността или Ферь орските острови среща трудности или е сериозно заплашена с труд ности, що се отнася до нейния платежен баланс, засегнатата дого варяща се страна може да предприеме необходимите действия за предпазни мерки. Тя информира незабавно другата договаряща се страна за това.
Член 31
1. Учредява се Съвместен комитет, който е отговорен за управ лението на настоящото Споразумение и обезпечава правилното му прилагане. За тази цел, той прави препоръки и взема решения в случаите, предвидени в настоящото Споразумение. Тези решения се изпълняват от договарящите се страни в съответствие с техните собствени правила.
2. За целите на правилното прилагане на настоящото Спораз умение, договарящите се страни обменят информация и по молба на коя да е страна, провеждат консултации в рамките на Съвместния комитет.
3. Съвместният комитет приема правилник за работата си.
Член 32
1. Съвместният комитет се състои от представители на догова рящите се страни.
2. Съвместният комитет действа чрез взаимно съгласие.
Член 33
1. Всяка договаряща се страна председателства Съвместния комитет на ротационен принцип, в съответствие с разпоредбите, определени в неговия правилник за работа.
2. Председателят свиква събрания на Съвместния комитет поне веднъж годишно, с цел преглед на общото функциониране на настоящото Споразумение.
Освен това Съвместният комитет прави заседания, когато това се изисква от специални обстоятелства, по молба на коя да е дого варяща се страна, в съответствие с условията, които ще бъдат определени в неговия правилник за работа.
3. Съвместният комитет може да реши да създаде каква да е работна група, която да го подпомага в изпълнението на задъл женията му.
Член 34
1. Съвместният комитет може да изменя разпоредбите на прото колите към настоящото Споразумение.
2. В случая на модификации на номенклатурата на митата на договарящите се страни, оказващи влияние върху продуктите по настоящото Споразумение, Съвместният комитет може да адаптира тарифната номенклатура на тези продукти, за да се съобрази с тези модификации.
Член 35
1. Когато договаряща се страна сметне, че би било полезно за общия интерес и на двете договарящи се страни да развиват отно шенията, установени от настоящото Споразумение, като ги разширят в области, които не са обхванати от него, тя предоставя обоснована молба до другата договаряща се страна.
Договарящите се страни могат да инструктират Съвместния комитет да проучи тази молба и, когато е необходимо, да направи препоръки до тях, особено с оглед на започване на преговори.
2. Споразуменията, произтичащи от преговорите по параграф 1, ще бъдат предмет на ратификация или одобрение от договарящите се страни в съответствие с техните собствени процедури.
Член 36
По искане на Ферьорските острови, Общността разглежда
— подобрение на възможностите за достъп за специфични продукти,
— разширяване на нейните тарифни отстъпки за ферьорски рибни продукти с цел включване на нови видове риби, предмет на улов от ферьорски риболовни кораби, базирани и работещи в северния Атлантически океан, или включване на рибни продукти, които понастоящем не се произвеждат от ферь орската рибна индустрия. Тези нови видове риби или рибни продукти биха могли да се внасят безмитно в Общността, но в зависимост от необходимите количествени ограничения за нови видове риби или рибни продукти, които имат чувст вителен характер за Общността.
Член 37
Приложенията и протоколите към настоящото Споразумение пред ставляват неразделна част от него.
Член 38
Коя да е договаряща се страна може да денонсира настоящото Споразумение чрез уведомяване на другата договаряща се страна. Настоящото споразумение престава да бъде в сила 12 месеца след датата на такова уведомяване.
Член 39
Настоящото споразумение се прилага, от една страна, към терито риите, за които се прилага Договора за създаване на Европейската общност и при условията, определени в този Договор, а от друга страна, към територията на Ферьорските острови.
Член 40
1. Настоящото споразумение е изготвено в два екземпляра на датски, холандски, английски, финландски, френски, немски, гръцки, италиански, португалски, испански, шведски и ферьорски езици, като всеки от тези текстове е еднакво автентичен.
2. То ще бъде одобрено от договарящите се страни в съот ветствие с техните собствени процедури.
3. То влиза в сила на 1 януари 1997 г., при условие че догова рящите се страни са уведомили взаимно преди тази дата, че проце дурите, необходими за тази цел, са изпълнени. След тази дата, настоящото Споразумение влиза в сила на първия ден от третия месец след това уведомяване.
4. Условията на следващите Споразумения престават да бъдат в сила при влизането в сила на настоящото Споразумение:
— Споразумение между Европейската Икономическа Общност, от една страна, и Правителството на Дания и местното прави телство на Ферьорските острови, от друга, подписано на 2 декември 1991 г.,
— Споразумение под формата на размяна на писма между Евро пейската Общност, от една страна, и Правителството на Дания и местното правителство на Ферьорските острови, от друга, изменящо Таблици I и II на приложението към Протокол 1 на гореспоменатото споразумение, подписано на 8 март 1995 г.,
— двустранните търговски споразумения между Финландия и Швеция и Ферьорските острови.
Hecho En Bruselas, El Seis De Diciembre De Mil Novecientos Noventa Y Seis.
Udfærdiget I Bruxelles Den Sjette December Nitten Hundrede Og Seks Og Halvfems.
Geschehen Zu Brüssel Am Sechsten Dezember Neunzehnhundertsechs undneunzig.
Έγινε στις Βρυξέλλες, στις έξι Δεκεμβρίου χίλια εννιακόσια ενενήντα έξι.
Done At Brussels On The Sixth Day Of December In The Year One Thousand Nine Hundred And Ninety-Six.
Fait À Bruxelles, Le Six Décembre Mil Neuf Cent Quatre-Vingt-Seize. Fatto A Bruxelles, Addì Sei Dicembre Millenovecentonovantasei.
Gedaan Te Brussel, De Zesde December Negentienhonderd Zesenne gentig.
Feito Em Bruxelas, Em Seis De Dezembro De Mil Novecentos E No venta A Seis.
Tehty Brysselissä Kuudentena Päivänä Joulukuuta Vuonna Xxxxxxxxxxx sänsataayhdeksänkymmentäkuusi.
Som Skedde I Bryssel Den Sjätte December Nittonhundranittiosex. Gjørdur Í Brússel, SættaDesembur Nítjanhundrað Og Nýtiseks.
Por La Comunidad Europea For Det Europæiske Fællesskab
Für Die Europäische Gemeinschaft
Για την Ευρωπαϊκή Κοινότητα For The European Community Pour La Communauté Européenne Per La Comunità Europea
Voor De Europese Gemeenschap
Pela Comunidade Europeia Euroopan Yhteisön Puolesta
På Europeiska Gemenskapens Vägnar Fyri Europeiska Felagsskapin
Por El Gobierno De Dinamarca Y El Gobierno Local De Las Xxxxx Feroe For Danmarks Regering Og Færøernes Landsstyre
Für Die Regierung Von Dänemark Und Die Landesregierung Der Fä röer
Για την κυβέρνηση της Δανίας και την τοπική κυβέρνηση των Νήσων Φερόε
For The Government Of Denmark And The Home Government Of The Faroe Islands
Pour Le Gouvernement Du Danemark Et Le Gouvernement Local Des Îles Féroé
Per Il Governo Della Danimarca E Per Il Governo Locale Delle Isole Færøer
Voor De Regering Van Denemarken En De Landsregering Van De Faeröer
Pelo Governo Da Dinamarca E Pelo Governo Regional Das Ilhas Faroé Tanskan Hallituksen Ja Färsaarten Paikallishallituksen Puolesta
På Danmarks Regerings Och Färöarnas Landsstyres Vägnar Fyri Ríkisstjórn Danmarkar Og Føroya Landsstýri
ПРИЛОЖЕНИЕ I
Списък на продуктите по член 2, i) от настоящото Споразумение
Код по КН | Описание |
3502 3502 11 3502 11 90 3502 19 3502 19 90 3502 20 3502 20 91 3502 20 99 | Албумини (включително концентратите на два или повече протеини, получени от суроватка, съдържащи тегловно повече от 80 % протеини от суроватка, изчислени в сухо вещество), албуминати и други производни на албумините: — Яйчен албумин: — — Изсушен: — — — Друг — — Друг: — — — Друг — Млечен албумин, включително концентратите от два или повече протеини, получени от суроватка: — — Друг — — — Изсушен (на листове, xxxxx, кристали, прах и т.н.) — — — Друг |
ПРИЛОЖЕНИЕ II
За целите на член 4, параграф 2 от настоящото споразумение, митническото и фискално законодателство на Ферьорските острови съдържа следните разпоредби:
а) митническа тарифа, основана на Хармонизираната система и спазваща задължения на Дания по ГАТТ;
б) безмитно третиране на стоките с произход от Общността, с изключе нията, посочени в Протоколи 2 и 4;
в) истема на пряко облагане, основана на следните елементи:
— данък добавена стойност (ДДС), основан на същите принципи, както тези прилагани в Общността, включително недискриминация на стоки от внос; и
— система от акцизни мита, налагана еднакво върху местно производство и стоки от внос.
PROTOCOL 1
concerning the tariff treatment and arrangements applicable to certain fish and fishery products released for free circulation in the Community or imported into the Faroes
Article 1
As regards the products listed in the Annex to this Protocol and originating in the Faroes:
1. no new customs duties shall be introduced in trade between the Community and the Faroes;
2. the preferential customs duties and other conditions to be applied on import into the Community shall be as indicated in the Annex.
Article 2
Any reference price fixed, or to be fixed, by the Community shall not apply to the products covered by this Protocol.
Article 3
1. Where a price decrease in imports of a given fishery product from one Contracting Party is, or is likely to be, seriously detrimental to the production activity concerned in the other Contracting Party, the Contracting Party concerned ay take appropriate measures.
2. In the selection of measures, priority must be given to those which least disturb the functioning of this Agreement.
3. Before taking appropriate measures, the Contracting Party in question shall supply the Joint Committee with all relevant information required for a through examination of the situation with a view to seeking a solution acceptable to the Contracting parties.
4. Except in cases of urgency, as described in paragraph 5, the Contracting Party concerned may not take measures until one month has elapsed after the date of notification, unless the Joint Committee procedure is concluded before expiry of the stated time limit.
5. Where circumstances require urgent action, the Contracting Party concerned may apply the measures strictly necessary to remedy the situation at the earliest three days after having informed the other Contracting Party.
6. Any safeguard measures shall be notified immediately to the Joint Committee and shall be the subject of periodical consultations within the Committee, particularly with a view to their abolition as soon as circumstances permit.
Article 4
The Faroes shall abolish tariffs and duties on imports of fish and fishery products originating in the Community.
ANNEX
The preferential customs duties and other conditions to be applied on import into the Community of products originating in and coming from the Faroes shall be as indicated below
TABLE 1
CN code | Description | Rate of duty | Tariff quota (TQ) |
(1) | (2) | (3) | (4) |
0301 | Live fish: – – – Trout of the species Oncorhynchus mykiss – – Eels (Anguilla spp.) – – – – Atlantic salmon (Salmo salar) Fish, fresh or chilled, excluding fish fillets and other fish meat of heading No 0304: – – – Trout of the species Oncorhynchus mykiss – – Atlantic salmon (Salmo salar) – – Other – – – Lesser or Greenland halibut (Reinhardtius hippoglos soides) – – – Atlantic (Hippoglossus hippoglossus) – – Palice (Pleuronectes platessa) – – Sole (Solea spp.) – – – Megrim (Lepidorhombus spp.) – – – Other – Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes: – – From 1 January to 14 February – – From 16 June to 31 December – – Cod of the species Gadus morhua – – – – Haddock (Melanogrammus aeglefinus) – – Coalfish (Pollachius virens) – – – Mackerel of the species Scomber scombrus, from 1 January to 14 February – – – Mackerel of the species Scomber scombrus, from 16 June to 31 December – – Dogfish and other sharks: – – – Dogfish of the species Squalus acanthias – – – Dogfish of the species Scyliorhimus spp. – – – Other – – Eels (Anguilla spp.) – – – – Redfish (Sebastes spp.): – – – – – Of the species Sebastes marinus – – – – – Of the species Sebastes mentella – – – – Whitings (Merlangus merlangus) – – – – Ling (Molva spp.) | ||
ex 0301 91 90 | 0 | TQ No 1 | |
0301 92 00 | 0 | ||
ex 0301 99 11 | 0 | ||
0302 | |||
ex 0302 11 90 | 0 | TQ No 1 | |
ex 0302 12 00 | 0 | ||
0302 19 00 | 0 | ||
0302 21 10 | 0 | ||
0302 21 30 | 0 | ||
0302 22 00 | 0 | ||
0302 23 00 | 0 | ||
0302 29 10 | 0 | ||
0302 29 90 | 0 | ||
0302 40 | |||
0302 40 05 | 0 | ||
0302 40 98 | 0 | ||
0302 50 10 | 0 | ||
0302 62 00 | 0 | ||
0302 63 00 | 0 | ||
ex 0302 64 05 | 0 | ||
ex 0302 64 98 | 0 | ||
0302 65 | |||
0302 65 20 | 0 | ||
0302 65 50 | 0 | ||
0302 65 90 | 0 | ||
0302 66 00 | 0 | ||
0302 69 31 | 0 | ||
ex 0302 69 33 | 0 | ||
0302 69 41 | 0 | ||
0302 69 45 | 0 |
▼M7
▼M3
CN code | Description | Rate of duty | Tariff quota (TQ) |
(1) | (2) | (3) | (4) |
ex 0302 69 68 | – – – – Hake of the species Merluccius merluccius – – – – Monkfish (Lophius spp.) – – – – Blue whiting (Micromesistius poutassou or Gadus poutassou) – – – – Other – Livers and roes Fish, frozen excluding fish fillets and other fish meat of heading No 0304: – – – Trout of the species Oncorbynchus mykiss – – Atlantic salmon (Salmo salar) – – Other – – – Lesser or Greenland halibut (Reinhardtius hippoglos soides) – – – Atlantic halibut (Hippoglossus hippoglossus) – – Plaice (Pleuronectes platessa) – – Sole (Solea spp.) – – – Flounder (Platichthys flesus) – – – Fish of the genus Rhombosolea – – – Other – Herrings (Clupea harengues, Clupea pollasi), excluding livers and roes: – – From 1 January to 14 February – – From 16 June to 31 December – – Cod of the species Gadus morhua Haddock (Melanogrammus aeglefinus) – – Coalfish (Pollachius virens) – – – Mackerel of the species Scomber scombrus, from 1 January to 14 February – – – Mackerel of the species Scombere scombrus, from 16 June to 31 December – – Dogfish and other sharks: – – – Of the species Squalus acanthias – – – Of the species Scyliorhinus spp. – – – Other – – Other: – – – Redfish (Sebastes spp.): – – – – – Redfish of the species Sebastes marinus – – – – – Redfish of the species Sebastes mentella – – – – Whiting (Merlangus merlangus) – – – – Ling (Molva spp.) | 0 | |
0302 69 81 | 0 | ||
0302 69 85 | 0 | ||
0302 69 99 | 0 | ||
0302 70 00 | 0 | ||
0303 | |||
ex 0303 21 90 | 0 | TQ No 1 | |
ex 0303 22 00 | 0 | ||
0303 29 00 | 0 | ||
0303 31 10 | 0 | ||
0303 31 30 | 0 | ||
0303 32 00 | 0 | ||
0303 33 00 | 0 | ||
0303 39 10 | 0 | ||
0303 39 30 | 0 | ||
0303 39 80 | 0 | ||
0303 50 | 0 | ||
0303 50 05 | 0 | ||
0303 50 98 | 0 | ||
0303 60 11 | 0 | ||
0303 72 00 | 0 | ||
0303 73 00 | 0 | ||
ex 0303 74 10 | 0 | ||
ex 0303 74 20 | |||
0303 75 | |||
0303 75 20 | 0 | ||
0303 75 50 | 0 | ||
0303 75 90 | |||
0303 79 | |||
0303 79 35 | 0 | ||
ex 0303 79 37 | 0 | ||
0303 79 45 | 0 | ||
0303 79 51 | 0 |
CN code | Description | Rate of duty | Tariff quota (TQ) |
(1) | (2) | (3) | (4) |
0303 79 81 | – – – – Monkfish (Lophius spp.) – – – – Blue whiting (Micromesistius poutassou or Gadus poutassou) – – – – Other – Livers and roes – – Other Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: – Fresh or chilled: – – Fillets: – – – Of freshwater fish: – – – – Of trout of the species Oncorhynchus mykiss – – – – Of Atlantic salmon (Salmo salar) – – – Other – – – – Of cod of the species Gadus morhua – – – – Of coalfish (Pollachius virens) – – – – Of redfish (Sebastes spp.) – – – – Other – – Other fish meat (whether or not minced): – – – Of freshwater fish – – – Other: – – – – Flaps of herring: – – – – – From 1 January to 14 February – – – – – From 16 June to 31 December – – – – Other – Frozen fillets: – – Of freshwater fish: – – – Of trout of the species Oncorhynchus mykiss – – – Of Atlantic salmon (Salmon salar) – – Of cod (Gadus morhua, Gadus macroephalus, Gadus Ogac) and of fish of the species Boreogadus saida: – – – Of cod of the species Gadus morhua – – Of coalfish (Pollachius virens) – – Of haddock (Melanogrammus aeglefinus) – – Of redfish (Sebastes spp.) – – – Of the species Sebastes marinus – – – Of the species Sebastes mentella – – Of Whiting (Merlangus merlangus) – – Of ling (Molva spp.) | 0 | |
0303 79 83 | 0 | ||
0303 79 96 | 0 | ||
0303 80 | 0 | ||
0303 80 90 | 0 | ||
0304 | |||
0304 10 | |||
ex 0304 10 11 | 0 | TQ No 1 | |
ex 0304 10 13 | 0 | ||
ex 0304 10 31 | 0 | ||
0304 10 33 | 0 | ||
0304 10 35 | 0 | ||
0304 10 38 | |||
0304 10 91 | 0 | ||
0304 10 94 | 0 | ||
0304 10 96 | 0 | ||
0304 10 98 | 0 | ||
0304 20 | |||
ex 0304 20 11 | 0 | TQ No 1 | |
ex 0304 20 13 | 0 | ||
ex 0304 20 29 | 0 | ||
0304 20 31 | 0 | ||
0304 20 33 | 0 | ||
0304 20 35 | 0 | ||
ex 0304 20 37 | 0 | ||
0304 20 41 | 0 | ||
0304 20 43 | 0 |
CN code | Description | Rate of duty | Tariff quota (TQ) |
(1) | (2) | (3) | (4) |
ex 0304 20 53 | – – – Of mackerel of the species Scomber scombrus – – Of plaice (Pleuronectes platessa) – – Of herring (Clupea harengus, Clupea pallasii) – – Other – – – Of blue whiting (Micromesistius poutassou or Gadus poutassou) – – – Other than of blue whiting (Micromesistius poutassou or Gadus poutassou) – Other: – – Surimi – – Other: – – – Of freshwater fish: – – – – Of trout of the species Oncorhynchus mykiss – – – – Of Atlantic salmon (Salmo salar) – – – Other: – – – – Of herring (Clupea harengus, Clupea pallasii): – – – – – From 1 January to 14 February – – – – – From 16 June to 31 December – – – – – Of cod of the species Gadus morhua – – – – Of coalfish (Pollachius virens) – – – – Of haddock (Melanogrammus aeglefinus) – – – – Of monkfish (Lophius spp.) – – – – Of blue whiting (Micromesistius poutassou or Gadus poutassou) – – – – Other Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption: – Flours, meals and pellets of fish, fit for human consumption – Livers and roes, dried, smoked, salted or in brine – Fish fillets, dried, salted or in brine, but not smoked: – – – Of cod of the species Gadus morhua – – Of Atlantic salmon (Salmo salar), salted or in brine – – Of lesser or Greenland halibut (Reinhardtius hippoglos soides), salted or in brine – – Other | 0 | |
0304 20 71 | 0 | ||
0304 20 75 | 0 | ||
0304 20 96 | |||
0 | |||
0304 90 | |||
0304 90 05 | 0 | ||
ex 0304 90 10 | |||
0 | TQ No 1 | ||
0 | |||
0304 90 20 | 0 | ||
0304 90 27 | 0 | ||
0304 90 38 | 0 | ||
0304 90 41 | 0 | ||
0304 90 45 | 0 | ||
0304 90 57 | 0 | ||
0304 90 59 | 0 | ||
0304 90 97 | 0 | ||
0305 | |||
0305 10 00 | 0 | ||
0305 20 00 | 0 | ||
0305 30 | |||
ex 0305 30 19 | 0 | ||
ex 0305 30 30 | 0 | ||
0305 30 50 | 0 | ||
0305 30 90 | 0 |
▼M9
▼M3
CN code | Description | Rate of duty | Tariff quota (TQ) |
(1) | (2) | (3) | (4) |
ex 0305 41 00 | – Smoked fish, including fillets: – – Atlantic salmon (Salmo salar) – – Herrings (Clupea harengus, Clupea pallasii) – – – Lesser or Greenland halibut (Reinhardtius hippoglos soides) – – – Atlantic halibut (Hippoglossus hippoglossus) – – – Mackerel of the species Scomber scombrus) – – – Trout of the species Onocorhynchus mykiss – – – Eels (Anguilla spp.) – – – Other – Dried fish, whether or not salted but not smoked: – – – Cod of the species Gadus morhua, dried, unsalted – – – Cod of the spcies Gadus morhua, dried, salted – – Other: – – – Other: – – – – Coalfish (Pollachius virens) – – – Other: – – – – Of ling (Molva molva) – – – – Of blue ling (Molva dipterygia dipterygia) – – – – Of tusk (Brosme brosme) – Fish, salted but not dried or smoked and fish in brine: – – Herrings (Clupea harengus, Clupea pallasii) – – Cod of the species Gadus morhua – – Other: – – – Other Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets or crustaceans, fit for human consumption: – Frozen: – – Shrimps and prawns: – – – Of the family Pandalidae – – – Deepwater rose shrimps (Parapenaeus longirostris) – – – Shrimps of the genus Penaeus – – – Other | ||
ex 0305 42 00 | 0 | ||
0305 42 00 | 0 | ||
0305 49 10 | 0 | ||
0305 49 20 | 0 | ||
ex 0305 49 30 | 0 | ||
ex 0305 49 45 | 0 | ||
0305 49 50 | 0 | ||
0305 49 80 | 0 | ||
ex 0305 51 10 | 0 | ||
ex 0305 51 90 | 0 | ||
0305 59 | |||
0305 59 80 | |||
ex 0305 59 80 | 0 | TQ No 5 | |
ex 0305 59 90 | |||
0 | |||
0 | |||
0 | |||
0305 61 00 | 0 | ||
ex 0305 62 00 | 0 | ||
0305 69 | |||
0305 69 90 | 0 | ||
0306 | |||
0306 13 | |||
0306 13 10 | 0 | ||
0306 13 40 | 0 | ||
0306 13 50 | 0 | ||
0306 13 80 | 0 |
▼M9
▼M3
▼M9
▼M3
CN code | Description | Rate of duty | Tariff quota (TQ) |
(1) | (2) | (3) | (4) |
0306 14 | – – Crabs: – – – Other: – – – – Crabs of the species Geryon affinis – – – Norway lobsters (Nephrops norvegicus) – Not frozen: – – – Norway lobsters (Nephrops norvegicus) Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crus taceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption: – Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: – – Live, fresh or chilled – – Other: – – – Common scallop (Pecten maximus), frozen – – – Other – Other, including flours, meals and pellets of aquatic inver tebrates other than crustaceans, fit for human consumption: – – Live, fresh or chilled: – – – Common whelk (Buccinum undatum) – – Other: – – – Frozen: – – – – Other: – – – – – Common whelk (Buccinum undatum) Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: – Fish, whole or in pieces, but not minced: – – Atlantic salmon (Salmo salar) – – Herrings: – – – Other: – – – – In airtight containers – – – – Other – – Other: | ||
0306 14 90 | |||
ex 0306 14 90 | 0 | TQ No 6 | |
0306 19 30 | 0 | ||
0306 29 30 | 0 | ||
0307 | |||
0307 21 00 | 0 | ||
0307 29 | |||
0307 29 10 | 0 | ||
0307 29 90 | 0 | ||
0307 91 00 | |||
ex 0307 91 00 | 0 | TQ No 7 | |
0307 99 | |||
0307 99 18 | |||
ex 0307 99 18 | 0 | TQ No 7 | |
1604 | |||
ex 1604 11 00 | 0 | TQ No 2 | |
1604 12 | |||
1604 12 91 | 0 | ||
1604 12 99 | 0 | ||
1604 19 |
CN code | Description | Rate of duty | Tariff quota (TQ) |
(1) | (2) | (3) | (4) |
ex 1604 19 10 | – – – Trout of the species Oncorhynchus mykiss – – – – Fillets, raw, merely coated with batter or breadc rumbs, whether or not prefried in oil, deep frozen – – – – Other: – – – – – Cod (Gadus morhua, Gadus ogac, Gadus macro cephalus) – – – – – Coalfish (Pollachius virens) – – – – – Hake (Merluccius spp., Urophycis spp.) – – – – – Alaksa pollack (Theragra chalcogramma) and pollack (Pollachius pollachius) – – – – – Other – Other prepared or preserved fish: – – Preparations of surimi – – Other: – – – Of Atlantic salmon (Salmo salar) – – – Of Trout of the species Oncorhynchus mykiss – – – Of other fish: – – – – Other than of herring Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: – Shrimps and prawns: – – In airtight containers – – Other: – – – In immediate packings of a net content not exceeding 2 kg – – – Other – Norway lobsters (Nephrops norvegicus) – Other – – Molluscs: – – – Other: – – – – Common whelk (Buccinum undatum) Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves: – Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates | 0 | TQ No 2 |
1604 19 91 | 0 | ||
1604 19 92 | 0 | TQ No 3 | |
1604 19 93 | 0 | TQ No 3 | |
1604 19 94 | 0 | TQ No 3 | |
1604 19 95 | 0 | TQ No 3 | |
1604 19 98 | 0 | TQ No 3 | |
1604 20 | |||
1604 20 05 | 0 | TQ No 3 | |
ex 1604 20 10 | 0 | TQ No 2 | |
ex 1604 20 30 | 0 | TQ No 2 | |
1604 20 90 | |||
0 | TQ No 3 | ||
1605 | |||
1605 20 | |||
1605 20 10 | 0 | TQ No 4 | |
1605 20 91 | 0 | TQ No 4 | |
1605 20 99 | 0 | TQ No 4 | |
ex 1605 40 00 | 0 | TQ No 4 | |
1605 90 | |||
1605 90 30 | |||
ex 1605 90 30 | 0 | TQ No 7 | |
2301 | |||
2301 20 00 | 0 |
▼M9
▼M3
TABLE II
CN code | Description | Rate of duty | Tariff quota (TQ) |
(1) | (2) | (3) | (4) |
0301 | Live fish: | TQ No 1 (1) 700 |
▼M9
CN code | Description | Rate of duty | Tariff quota (TQ) |
(1) | (2) | (3) | (4) |
ex 0301 91 90 | – – – Trout of the species Oncorhynchus mykiss | 0 | |
0302 | Fish, fresh or chilled, excluding fish fillets and other fish meat | ||
of heading No 0304: | |||
ex 0302 11 90 | – – – Trout of the species Oncorhynchus mykiss | 0 | |
0303 | Fish, frozen, excluding fish fillets and other fish meat of | ||
heading No 0304: | |||
ex 0303 21 90 | – – – Trout of the species Oncorhynchus mykiss | 0 | |
0304 | Fish fillets and other fish meat (whether or not minced), fresh, | ||
chilled or frozen: | |||
0304 10 | – Fresh or chilled: | ||
– – Fillets: | |||
ex 0304 10 11 | – – – – Of trout of the species Oncorhynchus mykiss | 0 | |
0304 20 | – Frozen fillets: | ||
ex 0304 20 11 | – – – Of trout of the species Oncorhynchus mykiss | 0 | |
0304 90 | – Other: | ||
ex 0304 90 10 | – – – Of trout of the species Oncorhynchus mykiss | 0 | |
0305 | Fish, dried, salted or in brine, smoked fish, whether or not | ||
cooked before or during the smoking process; flours, meals | |||
and pellets of fish, fit for human consumption: | |||
– Dried fish, whether or not salted but not smoked: | |||
0305 59 | – – Other: | ||
0305 59 80 | – – – Other: | ||
ex 0305 59 80 | – – – – Coalfish (Pollachius virens) | 0 | TQ No 5 (3) |
750 | |||
0306 | Crustaceans, whether in shell or not, live, fresh, chilled, | ||
frozen, dried, salted or in brine; crustaceans, in shell, | |||
cooked by steaming or by boiling in water, whether or not | |||
chilled, frozen, dried, salted or in brine; flours, meals and | |||
pellets of crustaceans, fit for human consumption: | |||
– Frozen: | |||
0306 14 | – – Crabs: | ||
0306 14 90 | – – – Other: | ||
ex 0306 14 90 | – – – – Crabs of the species Geryon affinis | 0 | TQ No 6 (3) |
750 | |||
0307 | Molluscs, whether in shell or not, live, fresh, chilled, frozen, | ||
dried, salted or in brine; aquatic invertebrates other than crus | |||
taceans and molluscs, live, fresh, chilled, frozen, dried, salted | |||
or in brine; flours, meals and pellets of aquatic invertebrates | |||
other than crustaceans, fit for human consumption: |
▼M9
▼M3
▼M7
CN code | Description | Rate of duty | Tariff quota (TQ) |
(1) | (2) | (3) | (4) |
0307 91 00 | – Other, including flours, meals and pellets of aquatic inver tebrates other than crustaceans, fit for human consumption: – – Live, fresh or chilled: – – – Common whelk (Buccinum undatum) – – Other: – – – Frozen: – – – – Other: – – – – – Common whelk (Buccinum undatum) Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: – Fish, whole or in pieces, but not minced: – – Atlantic salmon (Salmo salar) – – Other: – – – Trout of the species Oncorhynchus mykiss – Other prepared or preserved fish: – – Other: – – – Of Atlantic salmon (Salmo salar) – – – Of trout of the species Oncorhynchus mykiss Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: – Fish, whole or in pieces, but not minced: – – – – – Cod (Gadus morhua, Gadus ogac, Gadus macro cephalus) – – – – – Coalfish (Pollachius virens) – – – – – Hake (Merluccius spp., Urophycis spp.) – – – – – Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius) – – – – – Other – Other prepared or preserved fish: – – Preparations of surimi – – Other – – – Of other fish: – – – – Other than of herring Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: - Shrimps and prawns: | ||
ex 0307 91 00 | 0 | TQ No 7 (3) | |
1 200 | |||
0307 99 | |||
0307 99 18 | |||
ex 0307 99 18 | 0 | TQ No 7 (3) | |
1 200 | |||
1604 | TQ No 2 | ||
400 | |||
ex 1604 11 00 | 0 | ||
1604 19 | |||
ex 1604 19 10 | 0 | ||
1604 20 | |||
ex 1604 20 10 | 0 | ||
ex 1604 20 30 | 0 | ||
1604 | TQ No 3 | ||
1 200 | |||
1604 19 92 | 0 | ||
1604 19 93 | 0 | ||
1604 19 94 | 0 | ||
1604 19 95 | 0 | ||
1604 19 98 | 0 | ||
1604 20 | |||
1604 20 05 | 0 | ||
ex 1604 20 90 | |||
0 | |||
1605 | TQ No 4 (2) | ||
4 000 | |||
1605 20 |
CN code | Description | Rate of duty | Tariff quota (TQ) |
(1) | (2) | (3) | (4) |
1605 20 10 | - - In airtight containers - - Other: - - - In immediate packing of a net content not exceeding 2 kg – – – Other - Norway lobsters (Nephrops norvegicus) – Other – – Molluscs: – – – Other: – – – – Common whelk (Buccinum undatum) | 0 | |
1605 20 91 | 0 | ||
1605 20 99 | 0 | ||
ex 1605 40 00 | 0 | ||
1605 90 | |||
1605 90 30 | |||
ex 1605 90 30 | 0 | TQ No 7 (3) | |
1 200 |
▼M7
▼M9
▼M3
(1) Figures refer to the commercial presentation ‘whole and gutted’. For imports falling within HS code 0304, a coefficient of 2 shall be applied for quantities drawn from this tariff quota.
►M7 (2) In 2007 the annual volume shall be 4 000 tonnes. From 1 January 2008 onwards the yearly volume shall be increased by 1 000 tonnes to a maximum level of 6 000 tonnes provided that at least 80 % of the total amount of the previous quota has been used by 31 December of that year. ◄
►M9 (3) For the year 2008, the volumes of the tariff quotas should be calculated pro rata to the basic volumes in proportion to the part of that year which elapsed before the tariff quotas apply. ◄
▼B
ПРОТОКОЛ 2
относно тарифното третиране и разпоредбите, приложими към определени продукти получени чрез обработка на селскостопански продукти
Член 1
С цел отчитане на разликите в стойността на селскостопанските продукти, вложени в стоките, определени в таблицата, приложена към настоящия Протокол, настоящото Споразумение не изключва:
i) облагането, при внос, на селскостопански компонент или фиксирана сума, или поставянето на вътрешни ценови компенсационни мерки;
ii) прилагането на мерки, приети относно износ.
Член 2
Общността прилага митата при внос с произход от Ферьорските острови, посочени в в таблицата, приложена към настоящия Протокол.
Член 3
Ферьорските острови премахват тарифи и мита при внос на обработени селскостопански продукти с произход от Общността, с изключенията, упоменати в Протокол 4, член 2.
В случай, че Ферьорските острови въведат такива мерки за обработени селскостопански продукти, като упоменатите в член 1 на настоящия протокол, Общността съответно ще бъде надлежно уведомена.
▼B
Таблица
ЕВРОПЕЙСКА ОБЩНОСТ
Код по КН | Описание | Мито (1) |
0403 | Мътеница, подквасени млека и сметана, кисело мляко, кефир и други ферментирали или подкиселени млека и сметана, дори концентрирани или с прибавка на захар или други подсладители, или ароматизирани, или с прибавка на плодове или какао: — Кисело мляко: — — Ароматизирано или с прибавка на плодове, ядки или какао: — Други: — — — Ароматизирани или с прибавка на плодове, ядки или какао: Зеленчуци, неварени или варени във вода или на пара, замразени: — Сладка царевица Зеленчуци, временно консервирани (например посредством серен диоксид или във вода – солена, сулфурирана или с прибавка на други вещества, подсигуряващи временното им консервиране), но негодни за консумация в това състояние: — Други зеленчуци; зеленчукови смеси: — — Зеленчуци: — — — Сладка царевица Други видове захар, включително лактоза, малтоза, глюкоза и фруктоза (левулоза), химически чисти, в твърдо състояние; захарни сиропи без ароматизиращи или оцветяващи добавки; заместители на мед, дори смесени с естествен мед, карамел; карамелизирана захар и карамелизирани меласи: — Фруктоза, химически чиста — Други, включително инвертната захар: — — Химически чиста малтоза Захарни изделия без какао (включително белия шоколад): — Дъвка (chewing–gum), дори със захарно покритие: — Други: — — Екстракт от сладка папрат, съдържащ тегловно повече от 10 % захароза, но несъдържащ други добавки — — Бял шоколад — — Други Шоколад и други хранителни продукти, съдържащи какао: — Какао на прах с прибавка на захар или други подсладители: — Други продукти, представени на блокове или на пръчки, с тегло над 2 kg или в течно, кашесто или прахообразно състояние, на гранули или подобни форми, в съдове или в директни опаковки със съдържание над 2 kg: | |
0403 10 | ||
0403 10 51 | EA | |
до | ||
0403 10 99 | ||
0403 90 | ||
0403 90 71 | EA | |
до | ||
0403 90 99 | ||
0710 | ||
0710 40 | EA | |
0711 | ||
0711 90 | ||
0711 90 30 | EA | |
1702 | ||
1702 50 | Без мито | |
1702 90 | ||
1702 90 10 | Без мито | |
1704 | ||
1704 10 | EA maksimum | |
1704 90 | ||
1704 90 10 | Без мито | |
1704 90 10 | EA maksimum | |
+ AD S/Z | ||
1704 90 51 | EA maksimum | |
до | + AD S/Z | |
1704 90 99 | ||
1806 | ||
1806 10 | EA | |
1806 20 |
▼B
Код по КН | Описание | Мито (1) |
1806 20 10 | — — С тегловно съдържание на какаово масло 31 % или повече или с тегловно съдържание общо на какаово масло и млечни мазнини 31 % или повече: — — С общо тегловно съдържание на какаово масло и млечни мазнини 25 % или повече, но по –малко от 31 %: — — Други — — — С тегловно съдържание на какаово масло 18 % или повече: — — — Продукти, наречени „chocolate milk crumb“ — — — Други — Други, представени на блокчета, пръчки или пръчици: — — С пълнеж — — Без пълнеж: — Други: — — Шоколад и шоколадови изделия: — — Съдържащи какао захарни изделия и изделия, произведени от замес тители на захарта, съдържащи какао — — Пасти за намазване, съдържащи какао (течен шоколад) — — Препарати за приготвяне на напитки, съдържащи какао — — Други Екстракти от малц; хранителни продукти от брашна, едрозърнест и дреб нозърнест грис, скорбяла, нишесте или екстракти от малц, несъдържащи какао или съдържащи тегловно по–малко от 40 % какао, изчислено на базата на напълно обезмаслена маса, неупоменати, нито включени другаде; хранителни продукти, приготвени от продуктите от № 0401 до 0404, несъдържащи какао или съдържащи тегловно по–малко от 5 % какао, изчислено на базата на напълно обезмаслена маса, неупоменати, нито включени другаде: Макаронени изделия, дори варени или пълнени (с месо или други продукти) или обработени по друг начин, такива като спагети, макарони, юфка, лазаня, равиоли, канелони; кус–кус, дори приготвен: — Макаронени изделия, неварени, нито пълнени, нито обработени по друг начин: — — Съдържащи яйца — — Други — Макаронени изделия, пълнени (дори варени или обработени по друг начин): — — Други — Други макаронени изделия: — Кус–кус: | EA maksimum |
+ AD S/Z | ||
1806 20 30 | EA maksimum | |
+ AD S/Z | ||
1806 20 50 | EA maksimum | |
+ AD S/Z | ||
1806 20 70 | EA | |
1806 20 95 | EA maksimum | |
+ AD S/Z | ||
1806 31 00 | EA maksimum | |
+ AD S/Z | ||
1806 32 | EA maksimum | |
+ AD S/Z | ||
1806 90 | ||
1806 90 11 | EA maksimum | |
до | + AD S/Z | |
1806 90 39 | ||
1806 90 50 | EA maksimum | |
+ AD S/Z | ||
1806 90 60 | EA maksimum | |
+ AD S/Z | ||
1806 90 70 | EA maksimum | |
+ AD S/Z | ||
1806 90 90 | EA maksimum | |
+ AD S/Z | ||
1901 | EA | |
1902 | ||
1902 11 | EA | |
1902 19 | EA | |
1902 20 | ||
1902 20 91 | EA | |
до | ||
1902 20 99 | ||
1902 30 | EA | |
1902 40 | EA |
▼B
Код по КН | Описание | Мито (1) |
1903 | Тапиока и нейните заместители, приготвени от нишесте, под формата на люспи, зърна, заоблени зрънца, отсявки или подобни форми. Продукти на базата на приготвени чрез набъбване или печене житни растения (например corn flakes); житни растения (различни от царевицата) на зърна или под формата на люспи или други преработени зърна (с изключение на брашно и едрозърнест или дребнозърнест грис), варени или приготвени по друг начин, неупоменати, нито включени другаде: Хлебарски, тестени сладкарски или бисквитни продукти, дори с прибавка на какао; нафора, празни капсули от тесто за медикаменти, тесто за запе чатване, сухи тестени листа от брашно, скорбяла или нишесте и подобни продукти: — Хрупкав хляб (кнекброт) — Меденки и подобни: — Бисквити с прибавка на подсладители; гофрети и вафли: — Сухари и подобни препечени продукти: — Други: — — Безквасен хляб — — Нафора, празни капсули от тесто от видовете, използвани за xxxxx xxxxxxx, тесто за запечатване, сухи тестени листа от брашно, скорбяла или нишесте и подобни продукти — — Други: — — — Хляб без прибавка на мед, яйца, сирене или плодове и с тегловно съдържание на захар и мазнини в сухото вещество, всяко от тях, непревишаващо 5 % — — — Гофрети и вафли с тегловно съдържание на вода, непревишаващо 10 % — — — Бисквити — — — Екструдирани или експандирани продукти, солени или аромати зирани — — — Други: — — — — С прибавка на подсладители — — — — Други Зеленчуци, плодове и други годни за консумация части от растения, приготвени или консервирани с оцет или с оцетна киселина: — Други — — Сладка царевица (Zea mays var. saccharata) Други зеленчуци, приготвени или консервирани по начин, различен от този с оцет или оцетна киселина, замразени, различни от продуктите от № 2006: — Картофи: — — Други: — — — Под формата на брашно, грис или люспи — Други зеленчуци и смеси от зеленчуци: — — Сладка царевица (Zea mays var. saccharata) | EA |
1904 | EA | |
1905 | ||
1905 10 | EA maksimum | |
24 % + AD F/M | ||
1905 20 | EA | |
1905 30 | EA maksimum | |
35 % + AD S/Z | ||
1905 40 | EA | |
1905 90 | ||
1905 90 10 | EA maksimum | |
20 % | ||
+ AD F/M | ||
1905 90 20 | EA | |
1905 90 | ||
1905 90 30 | EA | |
1905 90 40 | EA maksimum | |
+ AD F/M | ||
1905 90 45 | EA maksimum | |
+ AD F/M | ||
1905 90 55 | EA maksimum | |
+ AD F/M | ||
1905 90 60 | EA maksimum | |
+ AD S/Z | ||
1905 90 90 | EA maksimum | |
+ AD F/M | ||
2001 | ||
2001 90 | ||
2001 90 30 | EA | |
2004 | ||
2004 10 | ||
2004 10 91 | EA | |
2004 90 | ||
2004 90 10 | EA |
▼B
Код по КН | Описание | Мито (1) |
2005 | Други зеленчуци, приготвени или консервирани по начин, различен от този с оцет или с оцетна киселина, незамразени, различни от продуктите от № 2006: — Картофи: — — Под формата на брашно, грис или люспи — Сладка царевица (Zea mays var. saccharata) Плодове и други части от растения, годни за консумация, приготвени или консервирани по друг начин, със или без прибавка на захар или други подсладители или алкохол, неупоменати, нито включени другаде: — Други, включително смеси, различни от тези по подпозиция № 2008 19: — — Други: — — — Без прибавка на алкохол: — — — Без прибавка на захар: — — — — — Царевица, с изключение на сладката царевица (Zea mays var. saccharata) Екстракти, есенции и концентрати от кафе, чай или мате и препарати, приготвени на базата на тези екстракти, есенции или концентрати или на базата на кафе, чай или мате; печена цикория и други печени заместители на кафе и техните екстракти, есенции и концентрати: — Екстракти, есенции и концентрати от кафе и препарати, приготвени на базата на тези екстракти, есенции или концентрати или на базата на кафе: — — Препарати на базата на екстракти, на есенции или на концентрати, или на базата на кафе: — — — Други — Екстракти, есенции и концентрати от чай или мате и препарати, приготвени на базата на тези екстракти, есенции или концентрати или на базата на чай или на мате: — — Препарати: — — — Други — Печена цикория и други печени заместители на кафе и техните екстракти, есенции и концентрати: — — Печена цикория и други печени заместители на кафе: — — — Други — — Екстракти, есенции и концентрати от печена цикория и други печени заместители на кафе: — — — Други Маи (активни или неактивни); други неактивни едноклетъчни микроор ганизми (с изключение на ваксините от № 3002); набухватели: — Активни маи: — — Хлебни маи: — Неактивни маи; други неактивни едноклетъчни микроорганизми: — — Неактивни маи: | |
2005 20 | ||
2005 20 10 | EA | |
2005 80 | EA | |
2008 | ||
2008 99 | ||
2008 99 85 | EA | |
2101 | ||
2101 12 | ||
2101 12 98 | EA | |
2101 20 | ||
2101 20 98 | EA | |
2101 30 | ||
2101 30 19 | EA | |
2101 30 99 | EA | |
2102 | ||
2102 10 | ||
2102 10 31 | EA | |
до | ||
2102 10 39 | ||
2102 20 | ||
2102 20 11 | Без мито | |
до | ||
2102 20 19 |
▼B
Код по КН | Описание | Мито (1) |
2103 | Препарати за сосове и готови сосове; комбинирани подправки; синапено брашно и готова горчица: — Сос от соя — Кетчуп от домати и други сосове от домати — Други Препарати за супи или бульони; готови супи или бульони; смесени хомо генизирани готови храни: — Препарати за супи или бульони; готови супи или бульони: Сладолед за консумация, дори съдържащ какао: Хранителни продукти, неупоменати, нито включени другаде: — Протеинови концентрати и текстурирани протеинови вещества: — — Други — Други — — Продукти от вида на т.нар. „сирене fondue“ — — Други: — — — Несъдържащи млечни мазнини, захароза, изоглюкоза, глюкоза, скорбяла или нишесте или съдържащи тегловно по –малко от 1,5 % млечни мазнини, по –малко от 5 % захароза или изоглюкоза, по –малко от 5 % глюкоза или скорбяла или нишесте — — — — Хидролизати от протеини; автолизати от мая — — — Други Води, включително минералните води и газираните води, подсладени със захар или други подсладители или ароматизирани, други безалкохолни напитки, с изключение на плодовите и зеленчуковите сокове от № 2009: — Води, включително минералните води и газираните води, подсладени със захар или други подсладители или ароматизирани — Други: — — Несъдържащи продукти от № 0401 до 0404 или мазнини от продуктите от № 0401 до 0404 — — — Съдържащи захар (захароза или инвертна захар) — — Други Бири от малц: Вермути и други видове вина от прясно грозде, ароматизирани с растения или ароматични вещества: Етилов алкохол, неденатуриран, с алкохолно съдържание по обем под 80 % vol; ракии, ликьори и други спиртни напитки: — Други: — — Други ракии и други спиртни напитки, в съдове с вместимост: — — — Непревишаваща 2 l: | |
2103 10 | Без мито | |
2103 20 | Без мито | |
2103 90 | Без мито | |
2104 | ||
2104 10 | Без мито | |
2105 | EA maksimum | |
+ AD S/Z | ||
2106 | ||
2106 10 | ||
2106 10 80 | EA | |
2106 90 | ||
2106 90 10 | EA maksimum | |
25 ECU / 100 | ||
kg/neto | ||
ex 2106 90 92 | ||
Без мито | ||
2106 90 98 | EA | |
2202 | ||
2202 10 | Без мито | |
2202 90 | ||
ex 2202 90 10 | ||
Без мито | ||
2202 90 91 | EA | |
до | ||
2202 90 99 | ||
2203 | Без мито | |
2205 | Без мито | |
2208 | ||
2208 90 |
▼B
Код по КН | Описание | Мито (1) |
ex 2208 90 69 | — — — — Други спиртни напитки — — — — — Съдържащи яйца или яйчени жълтъци и/или захар (захароза или инвертна захар) — — — Превишаваща 2 l: — — — — Други спиртни напитки — — — — — Съдържащи яйца или яйчени жълтъци и/или захар (захароза или инвертна захар) Ациклени алкохоли и техните халогено-, сулфо-, нитро- или нитрозопро изводни: — Други полиалкохоли: — — Манитол — — D–Глюцитол (сорбитол): Наситени ациклени монокарбоксилни киселини, и техните анхидриди, халогениди, пероксиди и пероксикиселини; техните халогено-, сулфо-, нитро- или нитрозопроизводни: — Мравчена киселина, нейните соли и естери: — — Естери на мравчената киселина: — — — Естери на манитол и естери на сорбитол — Естери на оцетната киселина: — — Други: — — — Други: — — — Естери на манитол и естери на сорбитол — Други: — — Естери на манитол и естери на сорбитол Ненаситени ациклени монокарбоксилни киселини и циклени монокар боксилни киселини, техните анхидриди, халогениди, пероксиди и перокси киселини; техните халогено-, сулфо-, нитро- или нитрозопроизводни: — Ненаситени ациклени монокарбоксилни киселини, техните анхидриди, халогениди, пероксиди, пероксикиселини и техните производни: — — Други: — — — Други — — — — Естери на манитол и естери на сорбитол Поликарбоксилни киселини, техните анхидриди, халогениди, пероксиди и пероксикиселини; техните халогено-, сулфо-, нитро- или нитрозопро изводни: — Ациклени поликарбоксилни киселини, техните анхидриди, халогениди, пероксиди, пероксикиселини и техните производни: — — Други: — — — Други — — — — Итаконова киселина, нейните соли и естери Карбоксилни киселини, съдържащи допълнителни кислородни функционални групи и техните анхидриди, халогениди, пероксиди и пероксикиселини; техните халогено-, сулфо-, нитро- или нитрозопро изводни: | |
1 ECU / % vol/ | ||
hl | ||
+ 6 ECU / hl | ||
ex 2208 90 78 | ||
1 ECU / % vol/ | ||
hl | ||
2905 | ||
2905 43 | EA | |
2905 44 | EA | |
2915 | ||
ex 2915 13 | ||
Без мито | ||
2915 39 | ||
ex 2915 39 90 | ||
Без мито | ||
ex 2915 90 | ||
2916 | ||
2916 19 | ||
ex 2916 19 80 | ||
Без мито | ||
2917 | ||
2917 19 | ||
ex 2917 19 90 | ||
Без мито | ||
2918 |
▼B
Код по КН | Описание | Мито (1) |
2918 11 | — Карбоксилни киселини с алкохолна функционална група, но без друга кислородна функционална група, техните анхидриди, халогениди, пероксиди, пероксикиселини и техните производни: — — Млечна киселина, нейните соли и естери — — Лимонена киселина — — Соли и естери на лимонената киселина — — Други: — — — Други: — — — — Глицеринова киселина, гликолова киселина, захарна киселина, изозахарна киселина, хептазахарна киселина, техните соли и естери Хетероциклени съединения, съдържащи само кислородни хетероатоми: — Съединения, в чиято структура се съдържа некондензиран фуранов пръстен (хидрогениран или не): — — Други: — — — Анхидрирани манитолови и сорбитолови съединения, с изключение на малтол и изомалтол — Други: — — Други циклени ацетали и вътрешни хемиацетали, дори съдържащи други кислородни функционални групи, и техните халогено-, сулфо-, нитро- и нитрозопроизводни — — — α–Метилглюкозид — — Други: — — — Анхидрирани манитолови и сорбитолови съединения, с изключение на малтол и изомалтол Химически чисти захари, с изключение на захарозата, лактозата, малтозата, глюкозата и фруктозата (левулозата); захарни етери, ацетали и естери и техните соли, различни от продуктите от № 2937, 2938 или 2939 — Други Антибиотици: — Пеницилини и техните производни със структурата на пеницилиновата киселина; соли на тези продукти: Жлези и други органи за органотерапевтични цели, в изсушено състояние, дори под формата на прах; екстракти от жлези и други органи или от техните секрети за органотерапевтични цели; xxxxxxx и неговите соли; други субстанции от човешки или животински произход, приготвени за терапевтични или профилактични цели, неупоменати, нито включени другаде: — Други: — — Други: — — — Xxxxxxx и неговите соли Казеини, казеинати и други казеинови производни; казеинови лепила: — Xxxxxx: — — Предназначени за производство на изкуствени текстилни влакна (2) — — Предназначени за промишлени цели, различни от тези за производство на хранителни продукти или фуражи (2) — — Други — Други Декстрин и други модифицирани скорбяла и нишесте (например желати нирани или естерифицирани скорбяла и нишесте); лепила на базата на скорбяла или нишесте, на декстрин или на други модифицирани скорбяла или нишесте: | Без мито |
2918 14 | Без мито | |
2918 15 | Без мито | |
2918 19 | ||
ex 2918 19 80 | ||
Без мито | ||
2932 | ||
ex 2932 19 | ||
Без мито | ||
2932 99 | ||
ex 2932 99 70 | ||
Без мито | ||
ex 2932 99 90 | ||
Без мито | ||
2940 | ||
2940 00 90 | Без мито | |
2941 | ||
2941 10 | Без мито | |
3001 | ||
3001 90 | ||
3001 90 91 | Без мито | |
3501 | ||
3501 10 | ||
3501 10 10 | Без мито | |
3501 10 50 | Без мито | |
3501 10 90 | Без мито | |
3501 90 | Без мито | |
3505 |
▼B
Код по КН | Описание | Мито (1) |
3505 10 | — Декстрин и други модифицирани скорбяла и нишесте: — — Декстрин — — Други модифицирани скорбяла и нишесте: — — — Естерифицирани или етерифицирани скорбяла и нишесте — — — Други — Лепила: Готови лепила, неупоменати, нито включени другаде; всякакви продукти, употребявани за лепене, пригодени за продажба на дребно като лепила с нетно тегло, непревишаващо 1 кg: — Всякакви продукти, употребявани за лепене, пригодени за продажба на дребно като лепила с нетно тегло, непревишаващо 1 кg — — На база натриево-силикатна емулсия или смолна емулсия — Други: — — Други: — — — На база натриево-силикатна емулсия или смолна емулсия Препарати за апретура или дообработка, ускорители на боядисване или фиксиране на багрила и други продукти и препарати (например препарати за скробване и препарати за стипцоване), използвани при производството на текстил, хартия, кожи или в подобни производства, неупоменати, нито включени другаде: — На базата на скорбялни материали: — Други: — — От видовете, използвани при производството на текстил или в подобни производства: — — — Съдържащи скорбяла или продукти, получени от скорбяла — — От видовете, използвани при производството на хартия или в подобни производства — — — Съдържащи скорбяла или продукти, получени от скорбяла — — От видовете, използвани при производството на кожи или в подобни производства — — — Съдържащи скорбяла или продукти, получени от скорбяла Промишлени монокарбоксилни мастни киселини; масла, получени при рафиниране, съдържащи киселини; промишлени мастни алкохоли: — Промишлени монокарбоксилни мастни киселини; масла, получени при рафиниране, съдържащи киселини: — — Талови мастни киселини Свързващи препарати за леярски форми или сърца; химични продукти и препарати на химическата промишленост или на други, свързани с нея промишлености (включително смесите от естествени продукти), неупо менати, нито включени другаде: — Свързващи препарати за леярски форми или сърца — — На база синтетични смоли — Сорбитол, различен от посочения в подпозиция № 2905 44: | |
3505 10 10 | EA | |
3505 10 50 | Без мито | |
3505 10 90 | EA | |
3505 20 | EA maksimum | |
3506 | ||
ex 3506 10 00 | ||
Без мито | ||
ex 3506 99 00 | ||
Без мито | ||
3809 | ||
3809 10 | EA maksimum | |
ex 3809 91 | ||
Без мито | ||
ex 3809 92 | ||
Без мито | ||
ex 3809 93 | ||
Без мито | ||
3823 | ||
3823 13 | Без мито | |
3824 | ||
ex 3824 10 | ||
Без мито | ||
3824 60 | EA |
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Код по КН | Описание | Мито (1) |
3824 90 | — Други: — — Пиролигнити (калциев и др.); суров калциев тартрат; суров калциев цитрат — — — Суров калциев цитрат — — Други: — — — Други: — — — — Продукти от сорбитолов крекинг Нефтени смоли, кумаронинденови смоли, политерпени, полисулфиди, полисулфони и други продукти, упоменати в Забележка 3 на настоящата глава, неупоменати, нито включени другаде, в първични форми: — Нефтени смоли, кумаронови смоли, инденови или кумаронинденови смоли и политерпени — — Адхезиви на база смолни емулсии — Други: — — Продукти на кондензационна полимеризация или на изомериза ционна полимеризация, дори химически модифицирани: — — — Адхезиви на база смолни емулсии — — Други: — — — Адхезиви на база смолни емулсии Естествени полимери (например алгинова киселина) и модифицирани естествени полимери (например втвърдени протеини, химични производни на естествения каучук), неупоменати, нито включени другаде, в първични форми: — Други: — — Други: — — — Декстран — — — Други, с изключение на втвърдени протеини | |
ex 3824 90 25 | ||
Без мито | ||
ex 3824 90 95 | ||
Без мито | ||
3911 | ||
ex 3911 10 | ||
Без мито | ||
3911 90 | ||
ex 3911 90 19 | Без мито | |
ex 3911 90 99 | Без мито | |
3913 | ||
3913 90 | ||
ex 3913 90 90 | ||
Без мито | ||
Без мито |
(1) Количествата селскостопански компоненти (ЕА), които може да бъдат предмет на максимално мито, са определени в Общата митническа тарифа под формата на специфично количество или като позоваване на приложение I от Общата митническа тарифа (Регламент (ЕИО) № 2658/87 от 23 юли 1987 г., с измененията).
(2) Вписаното в тази подпозиция е предмет на условията, определени в съответните разпоредби на Общността.
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PROTOCOL 3
concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
TABLE OF CONTENTS
TITLE I
GENERAL PROVISIONS
Article 1 Definitions
TITLE II
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
Article 2 General requirements
Article 3 Cumulation in the Community Article 4 Cumulation in the Faroe Islands Article 5 Wholly obtained products
Article 6 Sufficiently worked or processed products Article 7 Insufficient working or processing
Article 8 Unit of qualification
Article 9 Accessories, spare parts and tools Article 10 Sets
Article 11 Neutral elements
TITLE III
TERRITORIAL REQUIREMENTS
Article 12 Principle of territoriality Article 13 Direct transport
Article 14 Exhibitions
TITLE IV
DRAWBACK OR EXEMPTION
Article 15 Prohibition of drawback of, or exemption from, customs duties
TITLE V
PROOF OF ORIGIN
Article 16 General requirements
Article 17 Procedure for the issue of a movement certificate EUR.1 or EUR-MED
Article 18 Movement certificates EUR.1 or EUR-MED issued retrospec tively
Article 19 Issue of a duplicate movement certificate EUR.1 or EUR-MED Article 20 Issue of movement certificates EUR.1 or EUR-MED on the
basis of a proof of origin issued or made out previously Article 21 Accounting segregation
Article 22 Conditions for making out an invoice declaration or an invoice declaration EUR-MED
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Article 23 Approved exporter
Article 24 Validity of proof of origin Article 25 Submission of proof of origin Article 26 Importation by instalments Article 27 Exemptions from proof of origin Article 28 Supporting documents
Article 29 Preservation of proof of origin and supporting documents Article 30 Discrepancies and formal errors
Article 31 Amounts expressed in euro
TITLE VI
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 32 Mutual assistance
Article 33 Verification of proofs of origin Article 34 Dispute settlement
Article 35 Penalties
Article 36 Free zones
TITLE VII
CEUTA AND MELILLA
Article 37 Application of the Protocol Article 38 Special conditions
TITLE VIII
FINAL PROVISIONS
Article 39 Amendments to the Protocol
Article 40 Transitional provisions for goods in transit or storage Article 41 Suspension of the cumulation of origin
List of Annexes
Xxxxx X: Introductory notes to the list in Xxxxx XX
Annex II: List of working or processing required to be carried out on non-originating materials in order for the product manu factured to obtain originating status
Xxxxx XXXx: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1
Xxxxx XXXx: Specimens of movement certificate EUR-MED and application for a movement certificate EUR-MED
Xxxxx XXx: Text of the invoice declaration
Xxxxx XXx: Text of the invoice declaration EUR-MED
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Joint Declarations
Joint Declaration concerning the review and the revision of the management of Protocol 3 to the Agreement by the Faroe Islands
Joint Declaration concerning the amendment of the Protocol in the framework of the system of diagonal cumulation resulting from Articles 3 and 4 of the Protocol on Origin
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TITLE I
GENERAL PROVISIONS
Article 1
Definitions
For the purposes of this Protocol:
(a) ‘manufacture’ means any kind of working or processing including assembly or specific operations;
(b) ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
(c) ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;
(d) ‘goods’ means both materials and products;
(e) ‘customs value’ means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);
(f) ‘ex-works price’ means the price paid for the product ex works to the manufacturer in the Community or in the Faroe Islands in whose under taking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
(g) ‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the Faroe Islands;
(h) ‘value of originating materials’ means the value of such materials as defined in (g) applied mutatis mutandis;
(i) ‘value added’ shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries referred to in Articles 3 and 4 with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the Faroe Islands;
(j) ‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as ‘the Harmonised System’ or ‘HS’;
(k) ‘classified’ refers to the classification of a product or material under a particular heading;
(l) ‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
(m) ‘territories’ includes territorial waters.
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TITLE II
DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
Article 2
General requirements
1. For the purpose of implementing the Agreement, the following products shall be considered as originating in the Community:
(a) products wholly obtained in the Community within the meaning of Article 5;
(b) products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 6;
(c) goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the European Economic Area.
2. For the purpose of implementing the Agreement, the following products shall be considered as originating in the Faroe Islands:
(a) products wholly obtained in the Faroe Islands within the meaning of Article 5;
(b) products obtained in the Faroe Islands incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Faroe Islands within the meaning of Article 6.
3. The provisions of paragraph 1(c) shall apply only provided a free trade agreement is applicable between, on the one hand, the Faroe Islands and, on the other hand, the EEA EFTA States (Iceland, Norway and Liechtenstein).
Article 3
Cumulation in the Community
1. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if they are obtained there, incorpo rating materials originating in Bulgaria, Switzerland (including Liechtenstein) (1), Iceland, Norway, Romania, Turkey or in the Community, provided that the working or processing carried out in the Community goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.
2. Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if they are obtained there, incorpo rating materials originating in the Faroe Islands or in any country which is a participant in the Euro-Mediterranean partnership, based on the Barcelona Decla ration adopted at the Euro-Mediterranean Conference held on 27 and
28 November 1995, other than Turkey (2), provided that the working or processing carried out in the Community goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.
(1) The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting Party to theAgreement on the European Economic Area.
(2) Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip.
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3. Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraphs 1 and 2. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in the Community.
4. Products, originating in one of the countries referred to in paragraphs 1 and 2, which do not undergo any working or processing in the Community, retain their origin if exported into one of these countries.
5. The cumulation provided for in this Article may be applied only provided that:
(a) a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) is applicable between the countries involved in the acquisition of the originating status and the country of destination;
(b) materials and products have acquired originating status by the application of rules of origin identical to those given in this Protocol;
and
(c) notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in the Faroe Islands according to its own procedures.
The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official Journal of the European Union (C series).
The Community shall provide the Faroe Islands, through the Commission of the European Communities, with details of the Agreements, including their dates of entry into force, and their corresponding rules of origin, which are applied with the other countries referred to in paragraphs 1 and 2.
Article 4
Cumulation in the Faroe Islands
1. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in the Faroe Islands if they are obtained there, incor porating materials originating in Bulgaria, Switzerland (including Liechtenste in) (1), Iceland, Norway, Romania, Turkey or in the Community, provided that the working or processing carried out in the Faroe Islands goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.
2. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in the Faroe Islands if they are obtained there, incor porating materials originating in the Faroe Islands or in any country which is a participant in the Euro-Mediterranean partnership, based on the Barcelona Decla ration adopted at the Euro-Mediterranean Conference held on 27 and
28 November 1995, other than Turkey (2), provided that the working or processing carried out in the Faroe Islands goes beyond the operations referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.
3. Where the working or processing carried out in the Faroe Islands does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the Faroe Islands only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraphs 1 and 2. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in the Faroe Islands.
(1) The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting Party to theAgreement on the European Economic Area.
(2) Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip.
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4. Products originating in one of the countries referred to in paragraphs 1 and 2 which do not undergo any working or processing in the Faroe Islands shall retain their origin if exported into one of these countries.
5. The cumulation provided for in this Article may be applied only provided that:
(a) a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) is applicable between the countries involved in the acquisition of the originating status and the country of destination;
(b) materials and products have acquired originating status by the application of rules of origin identical to those given in this Protocol;
and
(c) notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in the Faroe Islands according to its own procedures.
The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official Journal of the European Union (C series).
The Faroe Islands shall provide the Community, through the Commission of the European Communities with details of the Agreements, including their dates of entry into force, and their corresponding rules of origin, which are applied with the other countries referred to in paragraphs 1 and 2.
Article 5
Wholly obtained products
1. The following shall be considered as wholly obtained in the Community or in the Faroe Islands:
(a) mineral products extracted from their soil or from their seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of the Faroe Islands by their vessels;
(g) products made aboard their factory ships exclusively from products referred to in (f);
(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
(i) waste and scrap resulting from manufacturing operations conducted there;
(j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
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(k) goods produced there exclusively from the products specified in (a) to (j).
2. The terms ‘their vessels’ and ‘their factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
(a) which are registered or recorded in a Member State of the Community or in the Faroe Islands;
(b) which sail under the flag of a Member State of the Community or of the Faroe Islands;
(c) which are owned to an extent of at least 50 % by nationals of a Member State of the Community or of the Faroe Islands, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State of the Community or of the Faroe Islands 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 master and officers are nationals of a Member State of the Community or of the Faroe Islands;
and
(e) of which at least 75 % of the crew are nationals of a Member State of the Community or of the Faroe Islands.
Article 6
Sufficiently worked or processed products
1. For the purposes of Article 2, products which are not wholly obtained shall be considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.
The conditions referred to above indicate, for all products covered by the Agreement, the working or processing which must be carried out on non-origi nating materials used in manufacturing and apply only in relation to such mate rials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incor porated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list in Annex II, shall not be used in the manufacture of a product may nevertheless be used, provided that:
(a) their total value does not exceed 10 % of the ex-works price of the product;
(b) any of the percentages given in the list for the maximum value of non- originating materials are not exceeded by virtue of this paragraph.
This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.
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Article 7
Insufficient working or processing
1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of origi nating products, whether or not the requirements of Article 6 are satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening, simple grinding or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
(m) simple mixing of products, whether or not of different kinds;
(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(o) a combination of two or more operations specified in (a) to (n);
(p) slaughter of animals.
2. All operations carried out either in the Community or in the Faroe Islands on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Article 8
Unit of qualification
1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
It follows that:
(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Protocol.
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2. Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 9
Accessories, spare parts and tools
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Article 10
Sets
Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
Article 11
Neutral elements
In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools;
(d) goods which neither enter into the final composition of the product nor are intended to do so.
TITLE III
TERRITORIAL REQUIREMENTS
Article 12
Principle of territoriality
1. Except as provided for in Article 2(1)(c), Articles 3 and 4 and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the Community or in the Faroe Islands.
2. Except as provided for in Articles 3 and 4, where originating goods exported from the Community or from the Faroe Islands to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
(a) the returning goods are the same as those exported; and
(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
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3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the Community or the Faroe Islands on materials exported from the Community or from the Faroe Islands and subsequently re-imported there, provided:
(a) the said materials are wholly obtained in the Community or in the Faroe Islands or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported;
and
(b) it can be demonstrated to the satisfaction of the customs authorities that:
(i) the re-imported goods have been obtained by working or processing the exported materials;
and
(ii) the total added value acquired outside the Community or the Faroe Islands by applying the provisions of this Article does not exceed 10 % of the ex-works price of the end product for which originating status is claimed.
4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside the Community or the Faroe Islands. However, where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the party concerned, taken together with the total added value acquired outside the Community or the Faroe Islands by applying the provisions of this Article, shall not exceed the stated percentage.
5. For the purposes of applying the provisions of paragraphs 3 and 4, ‘total added value’ shall be taken to mean all costs arising outside the Community or the Faroe Islands, including the value of the materials incorporated there.
6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6(2) is applied.
7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonised System.
8. Any working or processing of the kind covered by this Article and done outside the Community or the Faroe Islands shall be done under the outward processing arrangements, or similar arrangements.
Article 13
Direct transport
1. The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the Community and the Faroe Islands or through the territories of the other countries referred to in Articles 3 and 4 with which cumulation is applicable. However, products constituting one single consignment may be trans ported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.
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Originating products may be transported by pipeline across territory other than that of the Community or the Faroe Islands.
2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:
(a) a single transport document covering the passage from the exporting country through the country of transit; or
(b) a certificate issued by the customs authorities of the country of transit:
(i) giving an exact description of the products;
(ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used;
and
(iii) certifying the conditions under which the products remained in the transit country; or
(c) failing these, any substantiating documents.
Article 14
Exhibitions
1. Originating products, sent for exhibition in a country other than those referred to in Articles 3 and 4 with which cumulation is applicable and sold after the exhibition for importation in the Community or in the Faroe Islands shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:
(a) an exporter has consigned these products from the Community or from the Faroe Islands to the country in which the exhibition is held and has exhibited them there;
(b) the products have been sold or otherwise disposed of by that exporter to a person in the Community or in the Faroe Islands;
(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition;
and
(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2. A proof of origin shall be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which the products have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhi bition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
TITLE IV
DRAWBACK OR EXEMPTION
Article 15
Prohibition of drawback of, or exemption from, customs duties
1. (a) Non-originating materials used in the manufacture of products origi nating in the Community, in the Faroe Islands or in one of the other countries referred to in Articles 3 and 4 for which a proof of origin is
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issued or made out in accordance with the provisions of Title V shall not be subject in the Community or in the Faroe Islands to drawback of, or exemption from, customs duties of whatever kind.
(b) Products falling within Chapter 3 and headings 1604 and 1605 of the Harmonised System and originating in the Community as provided for in Article 2(1)(c), for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Community to drawback of, or exemption from, customs duties of whatever kind.
2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the Community or in the Faroe Islands to materials used in the manufacture and to products covered by paragraph 1(b), where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.
3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non- originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.
5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.
TITLE V
PROOF OF ORIGIN
Article 16
General requirements
1. Products originating in the Community shall, on importation into the Faroe Islands, and products originating in the Faroe Islands shall, on importation into the Community, benefit from the provisions of the Agreement upon submission of one of the following proofs of origin:
(a) a movement certificate EUR.1, a specimen of which appears in Xxxxx XXXx;
(b) a movement certificate EUR-MED, a specimen of which appears in Annex IIIb;
(c) in the cases specified in Article 22(1), a declaration, subsequently referred to as the ‘invoice declaration’ or the ‘invoice declaration EUR-MED’, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the texts of the invoice declarations appear in Xxxxxxx XXx and b.
2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 27, benefit from the provisions of the Agreement without it being necessary to submit any of the proofs of origin referred to in paragraph 1.
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Article 17
Procedure for the issue of a movement certificate EUR.1 or EUR-MED
1. A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.
2. For this purpose, the exporter or his authorised representative shall fill in both the movement certificate EUR.1 or EUR-MED and the application form, specimens of which appear in the Annexes IIIa and b. These forms shall be completed in one of the languages in which the Agreement is drawn up and in accordance with the provisions of the national law of the exporting country. If the forms are handwritten, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.
3. The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 or EUR-MED is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
4. Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the Community or of the Faroe Islands in the following cases:
— if the products concerned can be considered as products originating in the Community or in the Faroe Islands without application of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol;
— if the products concerned can be considered as products originating in one of the countries referred to in Articles 3 and 4 with which cumulation is applicable, without application of cumulation with materials originating in one of the countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol, provided a certificate EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin.
5. A movement certificate EUR-MED shall be issued by the customs autho rities of a Member State of the Community or of the Faroe Islands, if the products concerned can be considered as products originating in the Community, in the Faroe Islands or in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the requirements of this Protocol and:
— cumulation was applied with materials originating in one of the countries referred to in Articles 3 and 4, or
— the products may be used as materials in the context of cumulation for the manufacture of products for export to one of the countries referred to in Articles 3 and 4, or
— the products may be re-exported from the country of destination to one of the other countries referred to in Articles 3 and 4.
6. A movement certificate EUR-MED shall contain one of the following statements in English in Box 7:
— if origin has been obtained by application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:
‘CUMULATION APPLIED WITH ……’ (name of the country/countries)
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— if origin has been obtained without the application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:
‘NO CUMULATION APPLIED’
7. The customs authorities issuing movement certificates EUR.1 or EUR-MED shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
8. The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated in Box 11 of the certificate.
9. A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities and made available to the exporter as soon as actual expor tation has been effected or ensured.
Article 18
Movement certificates EUR.1 or EUR-MED issued retrospectively
1. Notwithstanding Article 17(9), a movement certificate EUR.1 or EUR- MED may exceptionally be issued after exportation of the products to which it relates if:
(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances;
or
(b) it is certificate EUR.1 or EUR-MED was issued but was not accepted at importation for technical reasons.
2. Notwithstanding Article 17(9), a movement certificate EUR-MED may be issued after exportation of the products to which it relates and for which a movement certificate EUR.1 was issued at the time of exportation, provided that it is demonstrated to the satisfaction of the customs authorities that the conditions referred to in Article 17(5) are satisfied.
3. For the implementation of paragraphs 1 and 2, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 or EUR-MED relates, and state the reasons for his request.
4. The customs authorities may issue a movement certificate EUR.1 or EUR- MED retrospectively only after verifying that the information supplied in the exporter's application complies with that in the corresponding file.
5. Movement certificates EUR.1 or EUR-MED issued retrospectively shall be endorsed with the following phrase in English:
‘ISSUED RETROSPECTIVELY’
Movement certificates EUR-MED issued retrospectively by application of paragraph 2 shall be endorsed with the following phrase in English:
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‘ISSUED RETROSPECTIVELY (Original EUR.1 No [date and place of
issue]’
6. The endorsement referred to in paragraph 5 shall be inserted in Box 7 of the movement certificate EUR.1 or EUR-MED.
Article 19
Issue of a duplicate movement certificate EUR.1 or EUR-MED
1. In the event of theft, loss or destruction of a movement certificate EUR.1 or EUR-MED, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
2. The duplicate issued in this way shall be endorsed with the following word in English:
‘DUPLICATE’
3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1 or EUR-MED.
4. The duplicate, which shall bear the date of issue of the original movement certificate EUR.1 or EUR-MED, shall take effect as from that date.
Article 20
Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of origin issued or made out previously
When originating products are placed under the control of a customs office in the Community or in the Faroe Islands, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 or EUR-MED for the purpose of sending all or some of these products elsewhere within the Community or the Faroe Islands. The replacement movement certificate(s) EUR.1 or EUR-MED shall be issued by the customs office under whose control the products are placed.
Article 21
Accounting segregation
1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and inter changeable, the customs authorities may, at the written request of those concerned, authorise the so-called ‘accounting segregation’ method (hereinafter referred to as the method) to be used for managing such stocks.
2. The method must be able to ensure that, for a specific reference period, the number of products obtained which could be considered as ‘originating’ is the same as that which would have been obtained had there been physical segre gation of the stocks.
3. The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions deemed appropriate.
4. The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.
5. The beneficiary of the method may make out or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.
6. The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authori sation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.
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Article 22
Conditions for making out an invoice declaration or an invoice declaration EUR-MED
1. An invoice declaration or an invoice declaration EUR-MED as referred to in Article 16(1)(c) may be made out:
(a) by an approved exporter within the meaning of Article 23, or
(b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.
2. Without prejudice to paragraph 3, an invoice declaration may be made out in the following cases:
— if the products concerned may be considered as products originating in the Community or in the Faroe Islands without application of cumulation with materials originating in one of the other countries referred to in Articles 3 and 4, and fulfil the other requirements of this Protocol,
— if the products concerned may be considered as products originating in one of the countries referred to in Articles 3 and 4 with which cumulation is applicable, without application of cumulation with materials originating in one of the countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol, provided a certificate EUR-MED or an invoice declaration EUR-MED has been issued in the country of origin.
3. An invoice declaration EUR-MED may be made out if the products concerned may be considered as products originating in the Community, in the Faroe Islands or in one of the other countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the requirements of this Protocol and:
— cumulation was applied with materials originating in one of the countries referred to in Articles 3 and 4, or
— the products may be used as materials in the context of cumulation for the manufacture of products for export to one of the countries referred to in Articles 3 and 4, or
— the products may be re-exported from the country of destination to one of the other countries referred to in Articles 3 and 4.
4. An invoice declaration EUR-MED shall contain one of the following statements in English:
— if origin has been obtained by application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:
‘CUMULATION APPLIED WITH ……’ (name of the country/countries)
— if origin has been obtained without application of cumulation with materials originating in one or more of the countries referred to in Articles 3 and 4:
‘NO CUMULATION APPLIED’
5. The exporter making out an invoice declaration or an invoice declaration EUR-MED shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the origi nating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
6. An invoice declaration or an invoice declaration EUR-MED shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Xxxxxxx XXx and b, using one of the linguistic versions set out in these Annexes and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.
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7. Invoice declarations and invoice declarations EUR-MED shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 23 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
8. An invoice declaration or an invoice declaration EUR-MED may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country at the latest two years after the importation of the products to which it relates.
Article 23
Approved exporter
1. The customs authorities of the exporting country may authorise any exporter (hereinafter referred to as approved exporter) who makes frequent shipments of products under the Agreement to make out invoice declarations or invoice declarations EUR-MED irrespective of the value of the products concerned. An exporter seeking such authorisation shall offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.
2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration or on the invoice declaration EUR-MED.
4. The customs authorities shall monitor the use of the authorisation by the approved exporter.
5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
Article 24
Validity of proof of origin
1. A proof of origin shall be valid for four months from the date of issue in the exporting country and shall be submitted within the said period to the customs authorities of the importing country.
2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
Article 25
Submission of proof of origin
Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.
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Article 26
Importation by instalments
Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
Article 27
Exemptions from proof of origin
1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on customs declaration CN22/CN23 or on a sheet of paper annexed to that document.
2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.
Article 28
Supporting documents
The documents referred to in Articles 17(3) and 22(5) used for the purpose of proving that products covered by a movement certificate EUR.1 or EUR-MED or an invoice declaration or invoice declaration EUR-MED may be considered as products originating in the Community, in the Faroe Islands or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol may consist ‘inter alia’ of the following:
(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;
(b) documents proving the originating status of materials used, issued or made out in the Community or in the Faroe Islands where these documents are used in accordance with national law;
(c) documents proving the working or processing of materials in the Community or in the Faroe Islands, issued or made out in the Community or in the Faroe Islands, where these documents are used in accordance with national law;
(d) movement certificates EUR.1 or EUR-MED or invoice declarations or invoice declarations EUR-MED proving the originating status of materials used, issued or made out in the Community or in the Faroe Islands in accordance with this Protocol, or in one of the other countries referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol;
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(e) appropriate evidence concerning working or processing undergone outside the Community or the Faroe Islands by application of Article 12, proving that the requirements of that Article have been satisfied.
Article 29
Preservation of proof of origin and supporting documents
1. The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall keep for at least three years the documents referred to in Article 17(3).
2. The exporter making out an invoice declaration or invoice declaration EUR-MED shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 22(5).
3. The customs authorities of the exporting country issuing a movement certi ficate EUR.1 or EUR-MED shall keep for at least three years the application form referred to in Article 17(2).
4. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and EUR-MED and the invoice declarations and invoice declarations EUR-MED submitted to them.
Article 30
Discrepancies and formal errors
1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ‘ipso facto’ render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.
2. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
Article 31
Xxxxxxx expressed in euro
1. For the application of the provisions of Article 22(1)(b) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States of the Community, of the Faroe Islands and of the other countries referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
2. A consignment shall benefit from the provisions of Article 22(1)(b) or Article 27(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
3. The amounts to be used in any given national currency shall be the equi valent in that currency of the amounts expressed in euro as at the first working day of October each year. The amounts shall be communicated to the Commission of the European Communities by 15 October and shall apply from 1 January the following year. The Commission of the European Commu nities shall notify all countries concerned of the relevant amounts.
4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 %. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for
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in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value.
5. The amounts expressed in euro shall be reviewed by the Joint Committee at the request of the Community or of the Faroe Islands. When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
TITLE VI
ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
Article 32
Mutual assistance
1. The customs authorities of the Member States of the Community and of the Faroe Islands shall provide each other, through the Commission of the European Communities, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and EUR-MED, and with the addresses of the customs authorities responsible for verifying those certificates, invoice declarations and invoice declarations EUR-MED.
2. In order to ensure the proper application of this Protocol, the Community and the Faroe Islands shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 and EUR-MED, the invoice declarations and the invoice declarations EUR-MED and the correctness of the information given in these documents.
Article 33
Verification of proofs of origin
1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
2. For the purposes of implementing paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 or EUR-MED and the invoice, if it has been submitted, the invoice declaration or the invoice declaration EUR-MED, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the infor mation given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
3. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
5. The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. These results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered as products originating in the Community, in the Faroe Islands or in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.
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6. If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient infor mation to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in excep tional circumstances, refuse entitlement to the preferences.
Article 34
Dispute settlement
Where disputes arise in relation to the verification procedures of Article 33 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Joint Committee.
In all cases, the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.
Article 35
Penalties
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
Article 36
Free zones
1. The Community and the Faroe Islands shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
2. By way of derogation from paragraph 1, when products originating in the Community or in the Faroe Islands are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 or EUR-MED at the exporter's request, if the treatment or processing undergone complies with the provisions of this Protocol.
TITLE VII
CEUTA AND MELILLA
Article 37
Application of the Protocol
1. The term ‘Community’ used in Article 2 does not cover Ceuta and Melilla.
2. Products originating in the Faroe Islands, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the Community under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. the Faroe Islands shall grant to imports of products covered by the Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the Community.
3. For the purpose of applying paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply ‘mutatis mutandis’ subject to the special conditions set out in Article 38.
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Article 38
Special conditions
1. Providing they have been transported directly in accordance with Article 13, the following shall be considered as:
(1) products originating in Ceuta and Melilla:
(a) products wholly obtained in Ceuta and Melilla;
(b) products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:
(i) the said products have undergone sufficient working or processing within the meaning of Article 6;
or that
(ii) those products originate in the Faroe Islands or in the Community, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 7.
(2) products originating in the Faroe Islands:
(a) products wholly obtained in the Faroe Islands;
(b) products obtained in the Faroe Islands, in the manufacture of which products other than those referred to in (a) are used, provided that:
(i) the said products have undergone sufficient working or processing within the meaning of Article 6;
or that
(ii) those products originate in Ceuta and Melilla or in the Community, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 7.
2. Ceuta and Melilla shall be considered as a single territory.
3. The exporter or his authorised representative shall enter ‘the Faroe Islands’ and ‘Ceuta and Melilla’ in Box 2 of movement certificates EUR.1 or EUR-MED or on invoice declarations or on invoice declarations EUR-MED. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or EUR-MED or on invoice declarations or on invoice declarations EUR-MED.
4. The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.
TITLE VIII
FINAL PROVISIONS
Article 39
Amendments to the Protocol
The Joint Committee may decide to amend the provisions of this Protocol.
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Article 40
Transitional provision for goods in transit or storage
The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of this Protocol are either in transit or are in the Community or in the Faroe Islands in temporary storage in customs warehouses or in free zones, subject to the submission to the customs authorities of the importing country, within four months of the said date, of a movement certificate EUR.1 or EUR-MED issued retrospectively by the customs authorities of the exporting country together with the documents showing that the goods have been transported directly in accordance with Article 13.
Article 41
Suspension of the cumulation of origin
The Community may temporarily suspend cumulation of origin granted to the Faroe Islands in Article 4 of Protocol 3, in the event of failure by the Faroe Islands to provide administrative cooperation or of fraud in the Faroe Islands. Any such suspension is to be limited to cumulation of origin between the Community and the Faroe Islands.
Any suspension under this Article:
— shall be limited to the period and to the products necessary to protect the financial interests of the Community,
— shall not exceed a period of six months,
— may be renewed for a further period or for further periods of six months in the event that the reasons for the prior suspension persist.
A temporary suspension shall be notified by the Community to the Joint Committee without undue delay and shall as appropriate, be the subject of regular consultations within the Joint Committee.
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ANNEX I
INTRODUCTORY NOTES TO THE LIST IN ANNEX II
Note 1:
The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol.
Note 2:
2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.
2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
2.3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.
2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied.
Note 3:
3.1. The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in a contracting party.
Example:
An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading ex 7224.
If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
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3.2. The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.
3.3. Without prejudice to Note 3.2, where a rule uses the expression ‘Manu facture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.
However, the expression ‘Manufacture from materials of any heading, including other materials of heading ...’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.
3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.
Example:
The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.
3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 in relation to textiles).
Example:
The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manu facture.
Example:
In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth — even if non- woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn — that is, the fibre stage.
3.6. Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.
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Note 4:
4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.
4.2. The term ‘natural fibres’ includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.
4.3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.
Note 5:
5.1. Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4.)
5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.
The following are the basic textile materials:
— silk,
— wool,
— coarse animal hair,
— fine animal hair,
— horsehair,
— cotton,
— paper-making materials and paper,
— flax,
— true hemp,
— jute and other textile bast fibres,
— sisal and other textile fibres of the genus Agave,
— coconut, abaca, ramie and other vegetable textile fibres,
— synthetic man-made filaments,
— artificial man-made filaments,
— current-conducting filaments,
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— synthetic man-made staple fibres of polypropylene,
— synthetic man-made staple fibres of polyester,
— synthetic man-made staple fibres of polyamide,
— synthetic man-made staple fibres of polyacrylonitrile,
— synthetic man-made staple fibres of polyimide,
— synthetic man-made staple fibres of polytetrafluoroethylene,
— synthetic man-made staple fibres of poly(phenylene sulphide),
— synthetic man-made staple fibres of poly(vinyl chloride),
— other synthetic man-made staple fibres,
— artificial man-made staple fibres of viscose,
— other artificial man-made staple fibres,
— yarn made of polyurethane segmented with flexible segments of poly ether, whether or not gimped,
— yarn made of polyurethane segmented with flexible segments of poly ester, whether or not gimped,
— products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,
— other products of heading 5605.
Example:
A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non- originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.
Example:
A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.
Example:
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns clas sified in two separate headings, or if the cotton yarns used are themselves mixtures.
Example:
If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.
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5.3. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’, this tolerance is 20 % in respect of this yarn.
5.4. In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film’, this tolerance is 30 % in respect of this strip.
Note 6:
6.1. Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.
6.2. Without prejudice to Note 6.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles.
Example:
If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
6.3. Where a percentage rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.
Note 7:
7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes’ are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutrali sation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation;
(i) isomerisation.
7.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:
(a) vacuum-distillation;
(b) redistillation by a very thorough fractionation process;
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(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutrali sation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
(g) polymerisation;
(h) alkylation; (ij) isomerisation;
(k) in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);
(l) in respect of products of heading 2710 only, deparaffining by a process other than filtering;
(m) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubri cating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
(n) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;
(o) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency elec trical brush discharge;
(p) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crys tallisation.
7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combi nation of these operations or like operations, do not confer origin.
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ANNEX II
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS
The products mentioned in the list may not be all covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement.
HS heading | Description of product | Working or processing, carried out on non-originating materials, which confers originating status | |||
(1) | (2) | (3) or | (4) | ||
Chapter | 1 | Live animals | All the animals of Chapter 1 shall be wholly obtained | ||
Chapter | 2 | Meat and edible meat offal | Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained | ||
Chapter | 3 | Fish and crustaceans, molluscs and other aquatic invertebrates | Manufacture in which all the materials of Chapter 3 used are wholly obtained | ||
ex Chapter | 4 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: | Manufacture in which all the materials of Chapter 4 used are wholly obtained | ||
0403 | Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other swee tening matter or flavoured or containing added fruit, nuts or cocoa | Manufacture in which: — all the materials of Chapter 4 used are wholly obtained, — all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and | |||
— the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |||||
ex Chapter | 5 | Products of animal origin, not elsewhere specified or included; except for: | Manufacture in which all the materials of Chapter 5 used are wholly obtained | ||
ex 0502 | Prepared pigs’, hogs’ or boars’ bristles and hair | Cleaning, disinfecting, sorting and straightening of bristles and hair |
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(1) | (2) | (3) or | (4) | ||
Chapter | 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | Manufacture in which: — all the materials of Chapter 6 used are wholly obtained, and | ||
— the value of all the materials used does not exceed 50 % of the ex- works price of the product | |||||
Chapter | 7 | Edible vegetables and certain roots and tubers | Manufacture in which all the materials of Chapter 7 used are wholly obtained | ||
Chapter | 8 | Edible fruit and nuts; peel of citrus fruits or melons | Manufacture in which: — all the fruit and nuts used are wholly obtained, and | ||
— the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product | |||||
ex Chapter | 9 | Coffee, tea, maté and spices; except for: | Manufacture in which all the materials of Chapter 9 used are wholly obtained | ||
0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | Manufacture from materials of any heading | |||
0902 | Tea, whether or not flavoured | Manufacture from materials of any heading | |||
ex 0910 | Mixtures of spices | Manufacture from materials of any heading | |||
Chapter | 10 | Cereals | Manufacture in which all the materials of Chapter 10 used are wholly obtained | ||
ex Chapter | 11 | Products of the milling industry; malt; starches; inulin; wheat gluten; except for: | Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained | ||
ex 1106 | Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 | Drying and milling of legu minous vegetables of heading 0708 |
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(1) | (2) | (3) or (4) | |
Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | Manufacture in which all the materials of Chapter 12 used are wholly obtained | |
1301 | Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) | Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product | |
1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: | ||
– Mucilages and thickeners, modified, derived from vegetable products | Manufacture from non- modified mucilages and thic keners | ||
– Other | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included | Manufacture in which all the materials of Chapter 14 used are wholly obtained | |
ex Chapter 15 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: | Manufacture from materials of any heading, except that of the product | |
1501 | Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: | ||
– Fats from bones or waste | Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506 | ||
– Other | Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207 | ||
1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | ||
– Fats from bones or waste | Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506 |
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(1) | (2) | (3) or (4) | |
– Other | Manufacture in which all the materials of Chapter 2 used are wholly obtained | ||
1504 | Fats and oils and their frac tions, of fish or marine mammals, whether or not refined, but not chemically modified: | ||
– Solid fractions | Manufacture from materials of any heading, including other materials of heading 1504 | ||
– Other | Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained | ||
ex 1505 | Refined lanolin | Manufacture from crude wool grease of heading 1505 | |
1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: | ||
– Solid fractions | Manufacture from materials of any heading, including other materials of heading 1506 | ||
– Other | Manufacture in which all the materials of Chapter 2 used are wholly obtained | ||
1507 to 1515 | Vegetable oils and their frac tions: | ||
– Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, xxxxxx wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption | Manufacture from materials of any heading, except that of the product | ||
– Solid fractions, except for that of jojoba oil | Manufacture from other materials of headings 1507 to 1515 | ||
– Other | Manufacture in which all the vegetable materials used are wholly obtained |
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(1) | (2) | (3) or (4) | |
1516 | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter- esterified, re-esterified or elai dinised, whether or not refined, but not further prepared | Manufacture in which: — all the materials of Chapter 2 used are wholly obtained, and — all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used | |
1517 | Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | Manufacture in which: — all the materials of Chapters 2 and 4 used are wholly obtained, and — all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used | |
Chapter 16 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates | Manufacture: — from animals of Chapter 1, and/or — in which all the materials of Chapter 3 used are wholly obtained | |
ex Chapter 17 | Sugars and sugar confec tionery; except for: | Manufacture from materials of any heading, except that of the product | |
ex 1701 | Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: | ||
– Chemically-pure maltose and fructose | Manufacture from materials of any heading, including other materials of heading 1702 |
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(1) | (2) | (3) or (4) | |
– Other sugars in solid form, containing added flavouring or colouring matter | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | ||
– Other | Manufacture in which all the materials used are originating | ||
ex 1703 | Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
1704 | Sugar confectionery (including white chocolate), not containing cocoa | Manufacture: — from materials of any heading, except that of the product, and | |
— in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |||
Chapter 18 | Cocoa and cocoa preparations | Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: | ||
– Malt extract | Manufacture from cereals of Chapter 10 |
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(1) | (2) | (3) or (4) | |
– Other | Manufacture: | ||
— from materials of any heading, except that of the product, and | |||
— in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |||
1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: | ||
– Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs | Manufacture in which all the cereals and derivatives (except durum wheat and its deriva tives) used are wholly obtained | ||
– Containing more than 20 % by weight of meat, meat offal, fish, crus taceans or molluscs | Manufacture in which: — all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and | ||
— all the materials of Chapters 2 and 3 used are wholly obtained | |||
1903 | Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms | Manufacture from materials of any heading, except potato starch of heading 1108 | |
1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included | Manufacture: — from materials of any heading, except those of heading 1806, — in which all the cereals and flour (except durum wheat and Zea indurata maize, and their deriva tives) used are wholly obtained, and | |
— in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
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(1) | (2) | (3) or (4) | |
1905 | Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | Manufacture from materials of any heading, except those of Chapter 11 | |
ex Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants; except for: | Manufacture in which all the fruit, nuts or vegetables used are wholly obtained | |
ex 2001 | Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid | Manufacture from materials of any heading, except that of the product | |
ex 2004 xxx xx 2005 | Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid | Manufacture from materials of any heading, except that of the product | |
2006 | Vegetables, fruit, nuts, fruit- peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
2007 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
ex 2008 | – Nuts, not containing added sugar or spirits | Manufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product | |
– Peanut butter; mixtures based on cereals; palm hearts; maize (corn) | Manufacture from materials of any heading, except that of the product |
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(1) | (2) | (3) or (4) | |
– Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen | Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | ||
2009 | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other swee tening matter | Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
ex Chapter 21 | Miscellaneous edible prepara tions; except for: | Manufacture from materials of any heading, except that of the product | |
2101 | Extracts, essences and concen trates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concen trates thereof | Manufacture: — from materials of any heading, except that of the product, and — in which all the chicory used is wholly obtained | |
2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: | ||
– Sauces and preparations therefor; mixed condiments and mixed seasonings | Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used | ||
– Mustard flour and meal and prepared mustard | Manufacture from materials of any heading | ||
ex 2104 | Soups and broths and prepa rations therefor | Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005 |
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(1) | (2) | (3) or (4) | |
2106 | Food preparations not elsewhere specified or included | Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
ex Chapter 22 | Beverages, spirits and vinegar; except for: | Manufacture: — from materials of any heading, except that of the product, and | |
— in which all the grapes or materials derived from grapes used are wholly obtained | |||
2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non- alcoholic beverages, not including fruit or vegetable juices of heading 2009 | Manufacture: — from materials of any heading, except that of the product, — in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and | |
— in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating | |||
2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength | Manufacture: — from materials of any heading, except heading 2207 or 2208, and — in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume |
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(1) | (2) | (3) or (4) | |
2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages | Manufacture: — from materials of any heading, except heading 2207 or 2208, and | |
— in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume | |||
ex Chapter 23 | Residues and waste from the food industries; prepared animal fodder; except for: | Manufacture from materials of any heading, except that of the product | |
ex 2301 | Whale meal; flours, meals and pellets of fish or of crusta ceans, molluscs or other aquatic invertebrates, unfit for human consumption | Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained | |
ex 2303 | Residues from the manufacture of starch from maize (exc luding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight | Manufacture in which all the maize used is wholly obtained | |
ex 2306 | Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil | Manufacture in which all the olives used are wholly obtained | |
2309 | Preparations of a kind used in animal feeding | Manufacture in which: — all the cereals, sugar or molasses, meat or milk used are originating, and | |
— all the materials of Chapter 3 used are wholly obtained | |||
ex Chapter 24 | Tobacco and manufactured tobacco substitutes; except for: | Manufacture in which all the materials of Chapter 24 used are wholly obtained |
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(1) | (2) | (3) or (4) | |
2402 ex 2403 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes Smoking tobacco | Manufacture in which at least 70 % by weight of the unma nufactured tobacco or tobacco refuse of heading 2401 used is originating Manufacture in which at least 70 % by weight of the unma nufactured tobacco or tobacco refuse of heading 2401 used is originating | |
ex Chapter 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: | Manufacture from materials of any heading, except that of the product | |
ex 2504 | Natural crystalline graphite, with enriched carbon content, purified and ground | Enriching of the carbon content, purifying and grinding of crude crystalline graphite | |
ex 2515 | Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm | |
ex 2516 | Granite, porphyry, basalt, sandstone and other monu mental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm | |
ex 2518 | Calcined dolomite | Calcination of dolomite not calcined | |
ex 2519 | Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead- burned (sintered) magnesia | Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (mag nesite) may be used | |
ex 2520 | Plasters specially prepared for dentistry | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex 2524 | Natural asbestos fibres | Manufacture from asbestos concentrate | |
ex 2525 | Mica powder | Grinding of mica or mica waste |
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ex 2530 | Earth colours, calcined or powdered | Calcination or grinding of earth colours | |
Chapter 26 | Ores, slag and ash | Manufacture from materials of any heading, except that of the product | |
ex Chapter 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for: | Manufacture from materials of any heading, except that of the product | |
ex 2707 | Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic consti tuents, being oils similar to mineral oils obtained by distil lation of high temperature coal tar, of which more than 65 % by volume distils at a tempe rature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels | Operations of refining and/or one or more specific process(es) (1) or Other operations in which all the materials used are clas sified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
ex 2709 | Crude oils obtained from bitu minous minerals | Destructive distillation of bitu minous materials | |
2710 | Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the prepa rations; waste oils | Operations of refining and/or one or more specific process(es) (2) or Other operations in which all the materials used are clas sified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
2711 | Petroleum gases and other gaseous hydrocarbons | Operations of refining and/or one or more specific process(es) (2) | |
or | |||
Other operations in which all the materials used are clas sified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
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2712 | Petroleum jelly; paraffin wax, | Operations of refining and/or | |
microcrystalline petroleum | one or more specific | ||
wax, slack wax, ozokerite, | process(es) (2) | ||
lignite wax, peat wax, other mineral waxes, and similar | or | ||
products obtained by synthesis or by other processes, whether or not coloured | Other operations in which all the materials used are clas sified within a heading other | ||
than that of the product. | |||
However, materials of the | |||
same heading as the product | |||
may be used, provided that | |||
their total value does not | |||
exceed 50 % of the ex-works | |||
price of the product | |||
2713 | Petroleum coke, petroleum | Operations of refining and/or | |
bitumen and other residues of | one or more specific | ||
petroleum oils or of oils | process(es) (1) | ||
obtained from bituminous materials | or | ||
Other operations in which all | |||
the materials used are clas | |||
sified within a heading other | |||
than that of the product. | |||
However, materials of the | |||
same heading as the product | |||
may be used, provided that | |||
their total value does not | |||
exceed 50 % of the ex-works | |||
price of the product | |||
2714 | Bitumen and asphalt, natural; | Operations of refining and/or | |
bituminous or oil shale and | one or more specific | ||
tar sands; asphaltites and | process(es) (1) | ||
asphaltic rocks | or | ||
Other operations in which all | |||
the materials used are clas | |||
sified within a heading other | |||
than that of the product. | |||
However, materials of the | |||
same heading as the product | |||
may be used, provided that | |||
their total value does not | |||
exceed 50 % of the ex-works | |||
price of the product | |||
2715 | Bituminous mixtures based on | Operations of refining and/or | |
natural asphalt, on natural | one or more specific | ||
bitumen, on petroleum | process(es) (1) | ||
bitumen, on mineral tar or on mineral tar pitch (for example, | or | ||
bituminous mastics, cut-backs) | Other operations in which all | ||
the materials used are clas | |||
sified within a heading other | |||
than that of the product. | |||
However, materials of the | |||
same heading as the product | |||
may be used, provided that | |||
their total value does not | |||
exceed 50 % of the ex-works | |||
price of the product |
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ex Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex 2805 | ‘Mischmetall’ | Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex 2811 | Sulphur trioxide | Manufacture from sulphur dioxide | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex 2833 | Aluminium sulphate | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex 2840 | Sodium perborate | Manufacture from disodium tetraborate pentahydrate | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex Chapter 29 | Organic chemicals; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex 2901 | Acyclic hydrocarbons for use as power or heating fuels | Operations of refining and/or one or more specific process(es) (1) | |
or | |||
Other operations in which all the materials used are clas sified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product |
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ex 2902 | Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels | Operations of refining and/or one or more specific process(es) (1) or | |
Other operations in which all the materials used are clas sified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |||
ex 2905 | Metal alcoholates of alcohols of this heading and of ethanol | Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
2915 | Saturated acyclic monocar boxylic acids and their anhyd rides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex 2932 | – Internal ethers and their halogenated, sulphonated, nitrated or nitrosated deri vatives | Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
– Cyclic acetals and internal hemiacetals and their halo genated, sulphonated, nitrated or nitrosated deri vatives | Manufacture from materials of any heading | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product | |
2933 | Heterocyclic compounds with nitrogen hetero-atom(s) only | Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
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2934 | Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds | Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex 2939 | Concentrates of poppy straw containing not less than 50 % by weight of alkaloids | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex Chapter 30 | Pharmaceutical products; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | |
3002 | Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immu nological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: | ||
– Products consisting of two or more constituents which have been mixed together for therapeutic or prophy lactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | ||
– Other | |||
– – Human blood | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
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– – Animal blood prepared for therapeutic or prophylactic uses | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | |||
– – Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | |||
– – Haemoglobin, blood globulins and serum globulins | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | |||
– – Other | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | |||
3003 3004 | and | Medicaments (excluding goods of heading 3002, 3005 or 3006): | ||
– Obtained from amikacin of heading 2941 | Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product |
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– Other | Manufacture: | ||
— from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and | |||
— in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |||
ex 3006 | Waste pharmaceuticals specified in note 4(k) to this Chapter | The origin of the product in its original classification shall be retained | |
ex Chapter 31 | Fertilisers; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex 3105 | Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for: — sodium nitrate — calcium cyanamide | Manufacture: — from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product, and | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
— potassium sulphate — magnesium potassium sulphate | — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
ex Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
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ex 3201 3205 | Tannins and their salts, ethers, esters and other derivatives Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes (3) | Manufacture from tanning extracts of vegetable origin Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by- products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils | Manufacture from materials of any heading, including materials of a different ‘gro up’ (4) in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex Chapter 34 | Soap, organic surface-active | Manufacture from materials of | Manufacture in which the value |
agents, washing preparations, | any heading, except that of the | of all the materials used does | |
lubricating preparations, arti | product. However, materials of | not exceed 40 % of the ex- | |
ficial waxes, prepared waxes, | the same heading as the | works price of the product | |
polishing or scouring prepara | product may be used, | ||
tions, candles and similar | provided that their total value | ||
articles, modelling pastes, | does not exceed 20 % of the | ||
‘dental waxes’ and dental | ex-works price of the product | ||
preparations with a basis of | |||
plaster; except for: |
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ex 3403 | Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals | Operations of refining and/or one or more specific process(es) (1) or | |
Other operations in which all the materials used are clas sified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |||
3404 | Artificial waxes and prepared waxes: | ||
– With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | ||
– Other | Manufacture from materials of any heading, except: — hydrogenated oils having the character of waxes of heading 1516, | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product | |
— fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823, and | |||
— materials of heading 3404 | |||
However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | |||
ex Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
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3505 | Dextrins and other modified starches (for example, pregela tinised or esterified starches); glues based on starches, or on dextrins or other modified star ches: | ||
– Starch ethers and esters | Manufacture from materials of any heading, including other materials of heading 3505 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product | |
– Other | Manufacture from materials of any heading, except those of heading 1108 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product | |
ex 3507 | Prepared enzymes not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex Chapter 37 | Photographic or cinematog raphic goods; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
3701 | Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs: |
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– Instant print film for colour photography, in packs | Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product | |
– Other | Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product | |
3702 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | Manufacture from materials of any heading, except those of headings 3701 and 3702 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
3704 | Photographic plates, film paper, paperboard and textiles, exposed but not developed | Manufacture from materials of any heading, except those of headings 3701 to 3704 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex Chapter 38 | Miscellaneous chemical products; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex 3801 | – Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
– Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils | Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
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ex 3803 | Refined tall oil | Refining of crude tall oil | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex 3805 | Spirits of sulphate turpentine, purified | Purification by distillation or refining of raw spirits of sulphate turpentine | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex 3806 | Ester gums | Manufacture from resin acids | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
ex 3807 | Wood pitch (wood tar pitch) | Distillation of wood tar | Manufacture in which the value of all the materials used does not exceed 40 % of the ex- works price of the product |
3808 | Insecticides, rodenticides, fungicides, herbicides, anti- sprouting products and plant- growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur- treated bands, wicks and candles, and fly-papers) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products | |
3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products | |
3810 | 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 electrodes or rods | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products |
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3811 | Anti-knock preparations, | ||
oxidation inhibitors, gum inhi | |||
bitors, viscosity improvers, | |||
anti-corrosive preparations and | |||
other prepared additives, for | |||
mineral oils (including | |||
gasoline) or for other liquids | |||
used for the same purposes as | |||
mineral oils: | |||
– Prepared additives for | Manufacture in which the | ||
lubricating oil, containing | value of all the materials of | ||
petroleum oils or oils | heading 3811 used does not | ||
obtained from bituminous | exceed 50 % of the ex-works | ||
minerals | price of the product | ||
– Other | Manufacture in which the | ||
value of all the materials used | |||
does not exceed 50 % of the | |||
ex-works price of the product | |||
3812 | Prepared rubber accelerators; | Manufacture in which the | |
compound plasticisers for | value of all the materials used | ||
rubber or plastics, not | does not exceed 50 % of the | ||
elsewhere specified or | ex-works price of the product | ||
included; anti-oxidizing prepa | |||
rations and other compound | |||
stabilizers for rubber or | |||
plastics | |||
3813 | Preparations and charges for | Manufacture in which the | |
fire-extinguishers; charged | value of all the materials used | ||
fire-extinguishing grenades | does not exceed 50 % of the | ||
ex-works price of the product | |||
3814 | Organic composite solvents | Manufacture in which the | |
and thinners, not elsewhere | value of all the materials used | ||
specified or included; | does not exceed 50 % of the | ||
prepared paint or varnish | ex-works price of the product | ||
removers | |||
3818 | Chemical elements doped for | Manufacture in which the | |
use in electronics, in the form | value of all the materials used | ||
of discs, wafers or similar | does not exceed 50 % of the | ||
forms; chemical compounds | ex-works price of the product | ||
doped for use in electronics |
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3819 | Hydraulic brake fluids and | Manufacture in which the | |
other prepared liquids for | value of all the materials used | ||
hydraulic transmission, not | does not exceed 50 % of the | ||
containing or containing less | ex-works price of the product | ||
than 70 % by weight of | |||
petroleum oils or oils obtained | |||
from bituminous minerals | |||
3820 | Anti-freezing preparations and | Manufacture in which the | |
prepared de-icing fluids | value of all the materials used | ||
does not exceed 50 % of the | |||
ex-works price of the product | |||
3822 | Diagnostic or laboratory | Manufacture in which the | |
reagents on a backing, | value of all the materials used | ||
prepared diagnostic or labo | does not exceed 50 % of the | ||
ratory reagents whether or not | ex-works price of the product | ||
on a backing, other than those | |||
of heading 3002 or 3006; | |||
certified reference materials | |||
3823 | Industrial monocarboxylic fatty | ||
acids; acid oils from refining; | |||
industrial fatty alcohols: | |||
– Industrial monocarboxylic | Manufacture from materials of | ||
fatty acids, acid oils from | any heading, except that of the | ||
refining | product | ||
– Industrial fatty alcohols | Manufacture from materials of | ||
any heading, including other | |||
materials of heading 3823 | |||
3824 | Prepared binders for foundry | ||
moulds or cores; chemical | |||
products and preparations of | |||
the chemical or allied | |||
industries (including those | |||
consisting of mixtures of | |||
natural products), not | |||
elsewhere specified or | |||
included: | |||
— The following of this | Manufacture from materials of | Manufacture in which the value | |
heading: | any heading, except that of the | of all the materials used does | |
– – Prepared binders for foundry moulds or cores based on natural resinous products | product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the | not exceed 40 % of the ex- works price of the product | |
– – Naphthenic acids, their | ex-works price of the product | ||
water-insoluble salts and | |||
their esters | |||
– – Sorbitol other than that of | |||
heading 2905 |
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(1) | (2) | (3) or (4) | |
– – Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiop henated sulphonic acids of oils obtained from bitu minous minerals, and their salts | |||
– – Ion exchangers | |||
– – Getters for vacuum tubes | |||
– – Alkaline iron oxide for the purification of gas | |||
– – Ammoniacal gas liquors and spent oxide produced in coal gas purification | |||
– – Sulphonaphthenic acids, their water-insoluble salts and their esters | |||
– – Fusel oil and Dippel’s oil | |||
– – Mixtures of salts having different anions | |||
– – Copying pastes with a basis of gelatin, whether or not on a paper or textile backing | |||
– Other | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
3901 to 3915 | Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below: | ||
– Addition homopolymeri sation products in which a single monomer contributes more than 99 % by weight to the total polymer content | Manufacture in which: — the value of all the materials used does not exceed 50 % of the ex- works price of the product, and | Manufacture in which the value of all the materials used does not exceed 25 % of the ex- works price of the product | |
— within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5) |
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(1) | (2) | (3) or (4) | |
– Other | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (3) | Manufacture in which the value of all the materials used does not exceed 25 % of the ex- works price of the product | |
ex 3907 | – Copolymer, made from polycarbonate and acrylo nitrile-butadiene-styrene copolymer (ABS) | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product (3) | |
– Polyester | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycar bonate of tetrabromo- (bisphenol A) | ||
3912 | Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms | Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product | |
3916 to 3921 | Semi-manufactures and articles of plastics; except for headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below: | ||
– Flat products, further worked than only surface- worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 25 % of the ex- works price of the product | |
– Other: | |||
– – Addition homopolymeri sation products in which a single monomer contributes more than 99 % by weight to the total polymer content | Manufacture in which: — the value of all the materials used does not exceed 50 % of the ex- works price of the product, and | Manufacture in which the value of all the materials used does not exceed 25 % of the ex- works price of the product | |
— within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5) |
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(1) | (2) | (3) or (4) | |
– – Other Profile shapes and tubes – Ionomer sheet or film – Sheets of regenerated cellulose, polyamides or polyethylene Foils of plastic, metallised Articles of plastics | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5) | Manufacture in which the value of all the materials used does not exceed 25 % of the ex- works price of the product | |
ex 3916 xxx xx 3917 | Manufacture in which: — the value of all the materials used does not exceed 50 % of the ex- works price of the product, and | Manufacture in which the value of all the materials used does not exceed 25 % of the ex- works price of the product | |
— within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex- works price of the product | |||
ex 3920 | Manufacture from a thermop lastic partial salt which is a copolymer of ethylene and metacrylic acid partly neut ralised with metal ions, mainly zinc and sodium | Manufacture in which the value of all the materials used does not exceed 25 % of the ex- works price of the product | |
Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product | |||
ex 3921 | Manufacture from highly-trans parent polyester-foils with a thickness of less than 23 micron (6) | Manufacture in which the value of all the materials used does not exceed 25 % of the ex- works price of the product | |
3922 to 3926 | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
ex Chapter 40 | Rubber and articles thereof; except for: | Manufacture from materials of any heading, except that of the product | |
ex 4001 | Laminated slabs of crepe rubber for shoes | Lamination of sheets of natural rubber | |
4005 | Compounded rubber, unvulca nised, in primary forms or in plates, sheets or strip | Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product |
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(1) | (2) | (3) or (4) | |
4012 ex 4017 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: – Retreaded pneumatic, solid or cushion tyres, of rubber – Other Articles of hard rubber | Retreading of used tyres Manufacture from materials of any heading, except those of headings 4011 and 4012 Manufacture from hard rubber | |
ex Chapter 41 | Raw hides and skins (other than furskins) and leather; except for: | Manufacture from materials of any heading, except that of the product | |
ex 4102 | Raw skins of sheep or lambs, without wool on | Removal of wool from sheep or lamb skins, with wool on | |
4104 to 4106 | Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared | Retanning of tanned leather or Manufacture from materials of any heading, except that of the product | |
4107, 4112 and 4113 | Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114 | Manufacture from materials of any heading, except headings 4104 to 4113 | |
ex 4114 | Patent leather and patent laminated leather; metallised leather | Manufacture from materials of headings 4104 to 4106, 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product | |
Chapter 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) | Manufacture from materials of any heading, except that of the product | |
ex Chapter 43 | Furskins and artificial fur; manufactures thereof; except for: | Manufacture from materials of any heading, except that of the product |
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(1) | (2) | (3) or (4) | |
ex 4302 4303 | Tanned or dressed furskins, assembled: – Plates, crosses and similar forms – Other Articles of apparel, clothing accessories and other articles of furskin | Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins Manufacture from non- assembled, tanned or dressed furskins Manufacture from non- assembled tanned or dressed furskins of heading 4302 | |
ex Chapter 44 | Wood and articles of wood; wood charcoal; except for: | Manufacture from materials of any heading, except that of the product | |
ex 4403 | Wood roughly squared | Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down | |
ex 4407 | Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end- jointed | Planing, sanding or end- jointing | |
ex 4408 | Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed | Splicing, planing, sanding or end-jointing | |
ex 4409 | Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: | ||
– Sanded or end-jointed | Sanding or end-jointing | ||
– Beadings and mouldings | Beading or moulding |
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(1) | (2) | (3) or (4) | ||
ex 4410 to ex 4413 | Beadings and mouldings, including moulded skirting and other moulded boards | Beading or moulding | ||
ex 4415 | Packing cases, boxes, crates, drums and similar packings, of wood | Manufacture from boards not cut to size | ||
ex 4416 | Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood | Manufacture from riven staves, not further worked than sawn on the two principal surfaces | ||
ex 4418 | – Builders’ joinery and carpentry of wood | Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used | ||
– Beadings and mouldings | Beading or moulding | |||
ex 4421 | Match splints; wooden pegs or pins for footwear | Manufacture from wood of any heading, except drawn wood of heading 4409 | ||
ex Chapter 45 | Cork and articles of | cork; | Manufacture from materials of | |
except for: | any heading, except that of the | |||
product | ||||
4503 | Articles of natural cork | Manufacture from cork of | ||
heading 4501 | ||||
Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | Manufacture from materials of any heading, except that of the product | ||
Chapter 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard | Manufacture from materials of any heading, except that of the product | ||
ex Chapter 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for: | Manufacture from materials of any heading, except that of the product | ||
ex 4811 | Paper and paperboard, ruled, lined or squared only | Manufacture from paper- making materials of Chapter 47 |
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(1) | (2) | (3) or (4) | |
4816 | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes | Manufacture from paper- making materials of Chapter 47 | |
4817 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | Manufacture: — from materials of any heading, except that of the product, and — in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex 4818 | Toilet paper | Manufacture from paper- making materials of Chapter 47 | |
ex 4819 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres | Manufacture: — from materials of any heading, except that of the product, and | |
— in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |||
ex 4820 | Letter pads | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
ex 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape | Manufacture from paper- making materials of Chapter 47 | |
ex Chapter 49 | Printed books, newspapers, pictures and other products of the printing industry; manusc ripts, typescripts and plans; except for: | Manufacture from materials of any heading, except that of the product | |
4909 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announ cements, whether or not illust rated, with or without envelopes or trimmings | Manufacture from materials of any heading, except those of headings 4909 and 4911 |