Guidance

Product specific rules of origin for Least Developed Countries

Published 19 June 2023

Use the following information to check which conditions must be met for the processing of products to constitute an important stage of manufacture.

Heading	Description of products	Product specific rules of origin
(1)	(2)	(3)
Chapter 1	Live animals	Wholly obtained in the country or territory
Chapter 2	Meat and edible meat offal	Manufacture in which all the meat and edible meat offal in the products of this Chapter is wholly obtained in the country or territory
Chapter 3	Fish and crustaceans, molluscs and other aquatic invertebrates	Manufacture from materials of any Chapter, except that of the product
Chapter 4	Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included	Manufacture from materials of any Chapter, except that of the product
Chapter 5	Products of animal origin, not elsewhere specified or included	Production from non-originating materials of any heading
ex Chapter 6	Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage; except for products of heading 0603 and 0604	Manufacture from materials of any Chapter, except that of the product
0603 and 0604	Cut flowers and flower buds; foliage, branches and other parts of plans	Manufacture from materials of any sub-heading, except that of the product
ex Chapter 7	Edible vegetables and certain roots and tubers; except for products of heading 0711, 0712 and 0713	Manufacture from materials of any Chapter, except that of the product
0711, 0712 and 0713	Vegetables provisionally preserved; dried vegetables	Manufacture from materials of any heading, except that of the product
Chapter 8	Edible fruit and nuts; peel of citrus fruits or melons	Manufacture from materials of any Chapter, except that of the product
Chapter 9	Coffee, tea, maté and spices	Manufacture from materials of any sub-heading, except that of the product or Blending, crushing or grinding
Chapter 10	Cereals	Manufacture from materials of any Chapter, except that of the product
Chapter 11	Products of the milling industry; malt; starches; inulin; wheat gluten	Manufacture from materials of any Chapter, except that of the product [footnote 1]
Chapter 12	Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder	Manufacture from materials of any heading, except that of the product
Chapter 13	Lac; gums, resins and other vegetable saps and extracts	Manufacture from materials of any heading
Chapter 14	Vegetable plaiting materials; vegetable products not elsewhere specified or included	Manufacture from materials of any heading, except that of the product
ex Chapter 15	Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for products of heading 1511, 1516 and 1517	Manufacture from materials of any sub-heading, except that of the product or Refining
1511	Palm oil and its fractions, whether or not refined, but not chemically modified	Manufacture from materials of any sub-heading, except that of the product
1516	Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared	Manufacture from materials of any heading, except that of the product or Refining
1517	Margarine; edible mixtures or preparations of animal, vegetable or microbial 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 from materials of any heading, except that of the product
Chapter 16	Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects	Manufacture from materials of any Chapter, except that of the product and Chapters 2 and 3
Chapter 17	Sugars and sugar confectionery	Manufacture from materials of any heading, except that of the product
Chapter 18	Cocoa and cocoa preparations	Manufacture from materials of any heading, except that of the product
Chapter 19	Preparations of cereals, flour, starch or milk; pastrycooks’ products	Manufacture from materials of any heading, except that of the product
ex Chapter 20	Preparations of vegetables, fruit, nuts or other parts of plants; except for products of heading 2002 and 2009	Manufacture from materials of any heading, except that of the product
2002	Tomatoes prepared or preserved otherwise than by vinegar or acetic acid	Manufacture from materials of any Chapter, except that of the product
2009	Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter	Manufacture from materials of any sub-heading, except that of the product
ex Chapter 21	Miscellaneous edible preparations; except for products of heading 2105	Manufacture from materials of any sub-heading, except that of the product
2105	Ice cream and other edible ice, whether or not containing cocoa	Manufacture from materials of any heading, except that of the product
Chapter 22	Beverages, spirits and vinegar	Manufacture from materials of any heading, except that of the product
ex Chapter 23	Residues and waste from the food industries; prepared animal fodder; except for products of heading 2309	Manufacture from materials of any heading, except that of the product
2309	Preparations of a kind used in animal feeding	Manufacture from materials of any heading, except that of the good [footnote 1]
Chapter 24	Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body	Manufacture from materials of any heading, except that of the product
Chapter 25	Salt; sulphur; earths and stone; plastering materials, lime and cement	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 26	Ores, slag and ash	Manufacture from materials of any heading, except that of the product
Chapter 27	Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 28	Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes	Manufacture from materials of any sub-heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone
Chapter 29	Organic chemicals	Manufacture from materials of any sub-heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone
Chapter 30	Pharmaceutical products	Manufacture from materials of any sub-heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone
Chapter 31	Fertilisers	Manufacture from materials of any sub-heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 32	Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks	Manufacture from materials of any sub-heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 33	Essential oils and resinoids; perfumery, cosmetic or toilet preparations	Manufacture from materials of any sub-heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 34	Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster	Manufacture from materials of any sub-heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 35	Albuminoidal substances; modified starches; glues; enzymes	Manufacture from materials of any sub-heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 36	Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations	Manufacture from materials of any sub-heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 37	Photographic or cinematographic products	Manufacture from materials of any sub-heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 38	Miscellaneous chemical products	Manufacture from materials of any sub-heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone
Chapter 39	Plastics and articles thereof	Manufacture from materials of any sub-heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone
Chapter 40	Rubber and articles thereof	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 41	Raw hides and skins (other than furskins) and leather	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 42	Articles of leather; saddlery and harness; travel products, handbags and similar containers; articles of animal gut (other than silk worm gut)	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 43	Furskins and artificial fur; manufactures thereof	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 44	Wood and articles of wood; wood charcoal	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 45	Cork and articles of cork	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
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 or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price 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 or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 48	Paper and paperboard; articles of paper pulp, of paper or of paperboard	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 49	Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 50	Silk	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning or twisting [footnote 2]
Chapter 51	Wool, fine or coarse animal hair; horsehair yarn and woven fabric	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving [footnote 2] or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)
Chapter 52	Cotton	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving [footnote 2] or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)
ex Chapter 53	Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for products of heading 5306 to 5311	Manufacture from materials of any heading, except that of the product
5306, 5307 and 5308	Flax yarn, yarn of jute or of other vegetable textile fibres and paper yarn	Manufacture from materials of any heading, except that of the product or Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning [footnote 2]
5309, 5310 and 5311	Woven fabrics of flax, jute, paper yarn and other vegetable textile fibres	Manufacture from materials of any heading, except that of the product or Weaving [footnote 2] or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)
5401, 5402, 5403, 5404, 5405 and 5406	Sewing thread of man-made filaments, filament yarn, monofilament	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres [footnote 2]
5407 and 5408	Woven fabrics of synthetic or artificial filament yarn	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving [footnote 2] or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)
5501, 5502, 5503, 5504, 5505, 5506 and 5507	Filament tow, staple fibres	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Extrusion of man-made fibres
5508, 5509, 5510 and 5511	Sewing thread of man-made staple fibres, yarn (other than sewing thread) of staple fibres	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning [footnote 2]
5512, 5513, 5514, 5515 and 5516	Woven fabrics of staple fibres	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving [footnote 2] or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)
ex Chapter 56	Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for products of heading 5603, 5608 and 5609	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres [footnote 2] or Flocking accompanied by dyeing or printing [footnote 2]
5603	Nonwovens, whether or not impregnated, coated, covered or laminated	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Any non-woven process including needle punching
5608 and 5609	Knotted netting of twine, cordage or rope; made-up fishing nets and other made-up nets, of textile materials; articles of yarn, strip or the like	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Extrusion of man-made fibres accompanied by spinning or spinning of natural or man-made staple fibres or Spinning accompanied with flocking or Flocking accompanied by dyeing [footnote 2]
Chapter 57	Carpets and other textile floor coverings	Manufacture from materials of any Chapter, except that of the product or Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Manufacture from coir yarn or sisal yarn or jute yarn or Flocking accompanied by dyeing or by printing or Tufting accompanied by dyeing or by printing or Extrusion of man-made fibres accompanied by non-woven techniques including needle punching [footnote 2]
ex Chapter 58	Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for products of heading 5805	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving [footnote 2] or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)
5805	Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up	Manufacture from materials of any heading, except that of the product
5901	Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or by printing
5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving or extrusion of man-made fibres accompanied by weaving
5903	Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving accompanied by dyeing or by coating or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)
5904	Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving accompanied by dyeing or by coating [footnote 2]
5905	Textile wall coverings	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving accompanied by dyeing or by coating [footnote 2] or Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating or with laminating or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)
5906	Rubberised textile fabrics, other than those of heading 5902	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or Knitting accompanied by dyeing or by coating or Dyeing of yarn of natural fibres accompanied by knitting [footnote 2]
590699	Other	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving accompanied by dyeing or by coating or Dyeing of yarn of natural fibres accompanied by weaving [footnote 3]
5907	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or by printing or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)
5908	Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
5909, 5910 and 5911	Textile hosepiping and similar textile tubing, transmission or conveyor belts or belting, textile products and articles for technical uses	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving [footnote 2]
Chapter 60	Knitted or crocheted fabrics	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or Knitting accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or by printing or Dyeing of yarn of natural fibres accompanied by knitting or Twisting or texturing accompanied by knitting
Chapter 61	Articles of apparel and clothing accessories: where obtained by together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form	Manufacture from fabric
Chapter 61	Articles of apparel and clothing accessories: other	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting (knitted to shape products) or Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape products) [footnote 2]
ex Chapter 62	Articles of apparel and clothing accessories, not knitted or crocheted; except for products of heading 6213, 6214 and 6217	Manufacture from fabric
6213 and 6214	Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric or Making-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling) [footnote 2] [footnote 3]
6217	Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving accompanied by making-up (including cutting) [footnote 3] or Manufacture from unembroidered fabric
ex Chapter 63	Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for products of heading 6309 and 6310	Manufacture from materials of any Chapter, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Weaving or knitting accompanied by making-up (including cutting) [footnote 2] [footnote 3]
6309 and 6310	Worn clothing and other worn articles	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 64	Footwear, gaiters and the like; parts of such articles	Manufacture from materials of any heading, except that of the product
Chapter 65	Headgear and parts thereof	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 66	Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 67	Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 68	Articles of stone, plaster, cement, asbestos, mica or similar materials	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 69	Ceramic products	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
ex Chapter 70	Glass and glassware; except for products of heading 7009 and 7019	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product or Cutting of glassware or hand decoration (except silk-screen printing)
7009, 7019	Glass mirrors, whether or not framed, including rear-view mirrors; articles (other than yarn) of glass fibres	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
ex Chapter 71	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for products of heading 7106, 7108 and 7110	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
7106, 7108, 7110	Silver, gold or platinum	Manufacture from materials of any sub-heading, except that of the product
Chapter 72	Iron and steel	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 73	Articles of iron or steel	Manufacture from materials of any heading, except that of the product
Chapter 74	Copper and articles thereof	Manufacture from materials of any heading, except that of the product
Chapter 75	Nickel and articles thereof	Manufacture from materials of any heading, except that of the product
Chapter 76	Aluminium and articles thereof	Manufacture from materials of any heading, except that of the product
Chapter 78	Lead and articles thereof	Manufacture from materials of any heading, except that of the product
Chapter 79	Zinc and articles thereof	Manufacture from materials of any heading, except that of the product
Chapter 80	Tin and articles thereof	Manufacture from materials of any heading, except that of the product
Chapter 81	Other base metals; cermets; articles thereof	Manufacture from materials of any heading, except that of the product
Chapter 82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
ex Chapter 83	Miscellaneous articles of base metal; except for products of heading 8301, 8302, 8305 and 8308	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
8301, 8302, 8305 and 8308	Padlocks and locks; automatic door closers; fittings for loose-leaf binders or files, paper clips; clasps	Manufacture from materials of any sub-heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 84	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 85	Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 86	Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 87	Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 88	Aircraft, spacecraft, and parts thereof	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 89	Ships, boats and floating structures	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 90	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 91	Clocks and watches and parts thereof	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 92	Musical instruments; parts and accessories of such articles	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
ex Chapter 93	Arms and ammunition; parts and accessories thereof; except for products of heading 9305	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
9305	Parts and accessories of articles of headings 9301 to 9304	Manufacture from materials of any heading, except that of the product
Chapter 94	Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 95	Toys, games and sports requisites; parts and accessories thereof	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product
Chapter 96	Miscellaneous manufactured articles	Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the product

1. A notice published under regulation 22 may have amended the conditions which must be met for the processing of these products to constitute an important stage of manufacture. ↩ ↩²

2. For special conditions relating to products made of a mixture of textile materials, see Note 4 in Notes on applying rules of origin. ↩ ↩² ↩³ ↩⁴ ↩⁵ ↩⁶ ↩⁷ ↩⁸ ↩⁹ ↩¹⁰ ↩¹¹ ↩¹² ↩¹³ ↩¹⁴ ↩¹⁵ ↩¹⁶ ↩¹⁷ ↩¹⁸ ↩¹⁹ ↩²⁰ ↩²¹

3. See Note 5 in Notes on applying rules of origin. ↩ ↩² ↩³ ↩⁴