Notice

Notice 828: tariff preferences - rules of origin for various countries

Updated 25 February 2016

Foreword

This notice cancels and replaces Notice 828 (September 2013). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

1. Introduction

1.1 What is this notice about?

This notice explains and lists the rules of origin which must be satisfied if goods are to qualify for preferential tariff treatment on export to or import from:

African, Caribbean and Pacific (ACP) states*
Albania
Algeria
Andorra
Bosnia-Herzegovina
Canada
Cariforum states**
Ceuta
Chile
Egypt
Faroe Islands
Iceland
Israel
Jordan
Kosovo
Lebanon
Liechtenstein
Macedonia
Melilla
Moldova
Montenegro
Morocco
Norway
Overseas Countries and Territories (OCT)
Serbia
South Africa
South Korea
Switzerland
Tunisia
Turkey
West Bank and Gaza Strip

*Covered by the Market Access Regulation (MAR)

** Covered by an Economic Partnership Agreement (EPA)

The rules in this notice also cover exports to and imports from Turkey, of a wide range of coal and steel products in headings 2601, 2602, 2619, 2701, 2702 to 2704 and chapters 72 and 73. These products and agricultural products in chapters 1 to 24, 45 and 53 are excluded from the scope of the Customs Union between European Union and Turkey and are covered by the preferential Tariff arrangements described in Notice 826: Tariff Preferences - imports and Notice 827: European Union Preferences - export procedures.

The origin rules for these products are included in section 6 of this notice. Finally, all eligible Turkish products must satisfy the rules in this notice for the purposes of the application of the diagonal cumulation arrangements described in paragraph 2.14.

1.2 What’s changed?

The terms European Union and EC are longer used and are replaced by European Union and EU.

1.3 Who should read this notice?

The guidance in this notice will help:

  • importers to establish whether their goods have met the rules for preferential tariff treatment
  • exporters and manufacturers to find rules which must be satisfied for their finished products which are going to be exported under preference, or for components or parts which are going to be used as materials for the manufacturing products which will then be exported under preference.

See section 10 for what we mean by certain terms used in this notice.

1.4 Are there other Customs preference notices?

Yes. You should read this notice together with:

  • Notice 826: Tariff preferences - imports
  • Notice 827: European Union preferences - Export procedures
  • Notice 830: Tariff preferences - new GSP Rules of Origin
  • Notice 831: European Union - Binding Origin Information (BOI)
  • Notice 832: Tariff preferences - Rules of Origin for Mexico
  • South Korea Guide (from 1 July 2011) (Customs Information Paper (11) 50)

This notice does not cover EU-Turkey Customs Union arrangements which are dealt with in Notice 812: European Union preferences - trade with Turkey.

1.5 How do I work out if products are ‘originating’?

By following the steps below you will be able to work out whether products to be exported to or imported from a preference giving country qualify as ‘originating’.

This notice does not tell you whether a preference is available. The HMRC Tariff, Volume 2, Part 2 will tell you whether a preferential rate of duty is available for the goods that you are importing. You can also obtain this information from our Helpline on Telephone: 0300 200 3700. To find out whether a preference is available for the goods that you are exporting you should either ask your overseas customer or visit The Department for International Trade’s (DIT) contact DIT section.

Advice on the correct Tariff classification of a product can be obtained from the Tariff Classification Service by emailing: classification.enquiries@hmrc.gsi.gov.uk, for non-legally binding advice on tariff classification commodity codes. You should include the information detailed in the annex of the Customs Information Paper 27 (2015) with your enquiry.

If no preference is available, the rest of this paragraph can be ignored.

Step Action
1 Find out which 4-digit Tariff Heading covers the products by looking in the HMRC Tariff. For example, if the products are electric toasters, the Tariff Heading is 85.16. If in doubt, please contact the Tariff Classification Service by emailing: classification.enquiries@hmrc.gsi.gov.uk, for non-legally binding advice on tariff classification commodity codes. You should include the information detailed in the annex of the Customs Information Paper 27 (2015) with your enquiry.
2 If preference is available for the 4-digit Tariff Heading, check to see if the products are ‘wholly produced’ by referring to paragraph 2.1 and section 4. If they are, they will be considered as originating products.

If the products do not qualify as ‘wholly produced’, move on to Step 3.
3 a) read the ‘Notes’ at section 5 carefully.

b) You should then look in section 6 for the Tariff Heading applicable to your goods, so the correct origin rule can be identified.

Note: section 6 contains the general rules which apply with a small number of exceptions to goods imported from or exported to all of the countries covered by this notice.

Section 7 lists those instances where the rules for Serbia, Montenegro, Macedonia, Bosnia-Herzegovina, Kosovo, Moldova, Albania, the OCT countries, ACP covered by MAR, Cariforum (EPA) states, Chile, Ceuta and Melilla and South Africa, are different from the general rules.

Note: a number of changes to the Harmonised System (HS) of commodity codes came into force on 1 January 2007 (HS 2007), and that a number of products in chapters 28, 30, 38, 65, 84, 85, and 95 have changed Tariff Heading. Adjustments will have to be made to the Rules of Origin in all of the EU’s preferential trade agreements to reflect these changes and this will take some time.

Any exporter contacting the Tariff Classification Helpline should ask if the heading they are given has changed as a result of HS 2007 and if so should find out the pre-HS 2007 heading for the product concerned (a full list of correlated headings is available at the front of the Customs Tariff).

Any product that is so effected will for now retain the origin rule appropriate to the pre-HS 2007 heading, unless otherwise specified. This is to make sure that any manufacturer will not be disrupted or disadvantaged in terms of being able to manufacture an originating product.

2. Origin conditions

2.1 What are ‘wholly produced’ products?

Products are wholly produced (or obtained) in a member state of the EU or a preference receiving country if no other country has been involved in their production. The smallest addition of materials or processing in another country will disqualify a product from being wholly produced. This means that manufactured products will rarely meet the wholly produced criteria.

The term applies mainly to things which occur naturally and to goods made entirely from them.

Section 4 contains lists of products which can be considered as wholly produced in the EU or in the preference receiving country concerned. If a product or material is not covered by a list it cannot be regarded as wholly produced.

2.2 What is meant by ‘sufficient transformation’?

Normally, this is when a finished product is classified in a 4-figure tariff heading different from those of all the non-originating materials incorporated in that product.

There are, however, many exceptions to this rule. Some rules impose additional conditions, for example by setting a maximum limit on the value of non-originating materials which may be used.

There are also relaxations. These include products under some tariff headings, allowing a qualifying process even though some or all of the parts have not changed tariff heading. Once you have identified the tariff heading for your product(s), refer to sections 6 and 7 for the appropriate qualifying rule(s).

Important: if the only processing carried out in the EU or partner beneficiary country is among the minimal processes listed in section 9 the final product cannot be regarded as originating. This applies even if the origin rule does not require non-originating materials to change tariff heading.

2.3 What happens if processing is carried out in other EU states?

Processing carried out elsewhere in the EU can help meet the origin rules. Add the value of work done on non-originating materials anywhere else in the EU, to the value of work done in the UK. The fact that work done in one member state may fail on its own to achieve originating status does not matter.

The same principle applies where the origin rules require the products to undergo particular processes. For example, yarn spun from non-originating man-made fibres in France would not be originating for preferential origin purposes. However, cloth woven from that yarn in the UK would be an EU originating product, just as if the weaving had been done in France or Germany.

2.4 What happens if processing is carried out on originating products outside the EU or partner beneficiary country?

2.4.1 Agreements between the European Union (EU) and European Economic Area (EEA), Switzerland, Faroe Islands, Morocco, Tunisia, Egypt, Jordan, Israel, Montenegro, Bosnia-Herzegovina, Serbia and Turkey*

(*The arrangements in this paragraph apply only to those agricultural, coal and steel products which are not covered by the EC-Turkey Customs Union.)

Originating status will not be affected by working or processing undertaken outside the EU or the partner beneficiary country on exported materials that are subsequently re-imported, provided that the:

  • product(s) concerned is/are wholly produced, or have undergone in the EU or partner country working or processing beyond the operations listed at section 9 of this notice prior to their exportation (that is the product already originates)
  • re-imported goods result from the working or processing of the exported materials
  • total added value acquired outside the EU or partner beneficiary country does not exceed 10% of the ex-works price of the final product for which originating status is claimed

If a product has only met its rule as a result of the relaxation - it will not qualify as an originating product.

The above does not apply to products falling within chapters 50 to 63.

Under the qualifying processes in sections 6 and 7 of this notice, a rule may specify a maximum percentage of non-originating materials. In this case the total value of all non-originating materials must not exceed this percentage.

2.4.2 Agreement between the EU and all other countries covered by this notice

If in the course of manufacture, originating products are processed outside the EU or the partner beneficiary country, such products are normally considered as non-originating when re-imported unless it can be demonstrated that the goods:

  • returned are the same goods as those exported
  • are preserved in good condition while in that country or while being exported

2.5 Are there other relaxations for non-originating materials?

In addition to the relaxation in paragraph 2.4, the agreements with all countries covered by this notice allow for the use of non-originating materials which, according to the origin rules cannot be used, provided that:

  • their total value does not exceed 10% of the ex-works price of the product
  • where percentage limits exist for non-originating materials these are not exceeded by applying this relaxation
  • any non-originating materials used must undergo more than minimal processing (section 9)

This paragraph does not apply to goods of chapters 50 to 63.

The relaxation for South Africa is 15% of the ex-works price except for chapters 3 and 24 and headings 1604, 1605, 2207 and 2208 where there is a limit of 10%.

2.6 How do I work out a percentage rule?

There are 2 basic types of percentage rule.

They both set a percentage limit on the value of non-originating materials which may be used in relation to the:

  • ex-works price of the finished product
  • value of all the materials used to make the finished product

To work out a percentage rule, first add up the values of all the non-material costs such as:

  • labour
  • overheads (including cost of power, fuel, catalysts, solvents, plant, equipment, machinery and tools used in production, ignoring the origin of these items themselves)
  • profit, research and development etc.

For example, the percentage rule may limit the value of non-originating materials to 40% of the ex-works price. If you find the total non-material costs (which always count as ‘originating’) make up at least 60% of the ex-works price, then the percentage rule has been met, as the total material cost is less than 40%.

However, if the non-material costs are not enough by themselves to fulfil the origin rule, you will need to prove that some of the materials used are originating.

For example, (using a 40% percentage rule as above) you may find that the non-material costs make up only 55% of the ex-works price. This leaves a shortfall of 5%. You will then need to prove that materials to the value of 5% of the ex-works price are originating.

Note: you may find it easier to work out the percentage rule in ‘reverse’, by first adding up the value of all the materials used. If this exceeds the percentage allowed, you must prove that the ‘excess’ value of materials is originating.

Section 10 explains what we mean by the ‘ex-works price’.

2.6.1 Origin of materials

All materials are considered to be non-originating unless you hold evidence to prove that they originate. This evidence should be:

  • suppliers declarations, if the goods were supplied by a trader in the UK or another EU member state
  • other appropriate ‘supporting documents’ as explained in paragraph 2.8, if they are sufficient to show that the materials originate
  • costings that show the percentage of originating/non-originating materials in a product as required by the appropriate origin rule

2.7 Suppliers declarations

Before issuing a preference document, the exporter must hold evidence to show that the exported goods meet the relevant rules of origin. The fact that an item is in free circulation or has been bought from an EU supplier does not in itself prove originating status.

If you are an exporter you may need to obtain suppliers declarations to prove the originating status of materials used in manufacture, or for finished products which you buy and re-export in the same state.

If you are a supplier you may be asked to provide a suppliers declaration to your customer to prove the originating status of your goods.

The format for these declarations is outlined in Notice 827: European Union preferences - Export procedures, sections 8, 14 and 15.

2.8 What supporting documents do I need?

As an exporter you must be able to prove that products covered by a movement certificate EUR1, EUR-MED, invoice declaration or suppliers declaration qualify for preference. The following may be considered as appropriate supporting evidence:

  • EUR1’s/EUR-MEDs/invoice declaration(s) proving the originating status of materials
  • suppliers declarations proving the working or processing undergone in the EU
  • appropriate evidence regarding working or processing undergone outside the EU (paragraph 2.4)
  • direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned such as accounts/internal bookkeeping

Particular goods and Supporting Evidence

a. Antiques (classified under T/H 9706)

These may be imported into many countries duty free - whatever their origin. However, this is not always the case.

If an exporter enquires about the issue of an EUR1/EUR-MED Certificate, it is highly unlikely that they will be able to obtain a Suppliers Declaration from their supplier.

In such circumstances, examples of what exporters should be asked (along with an EUR1/EUR-MED) to submit are:

  • a statement by an independent expert about the probable age/place of manufacture
  • catalogue from an auction sale
  • booklet or other document containing a description of the article

b. Second hand goods

In relation to these, as much information as possible should be obtained before deciding whether to issue a preference certificate. These might include:

  • marks of origin
  • declaration about the country of manufacture from an acknowledged expert in the trade and any other pertinent information relating to the origin of the goods in question.

Note: Exports of used clothing

A great deal of this trade relates to surplus/unsaleable goods obtained by dealers either from charity shops or direct from the public.

It is possible some of these dealers may enquire about preferential certificates for such exports.

Unless clear evidence of origin can be produced, then any such application should be refused.

If you have any doubts, then you should contact the Unit of Expertise (UoE) for advice.

Online forms

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  • Telephone: 0300 200 3700
  • Textphone: 0300 200 3719

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2.9 How accurate must I be?

Any declaration you give must be accurate. Anyone making a false declaration in respect of the preferential origin of goods or failing to comply with other legal provisions may be liable to penalties. An inaccurate declaration may mean an overseas customer having to pay the full rate of Customs Duty. This in turn may result in a claim from that customer for a refund of duty. You can find further information in Notice 827: European Union preferences - Export procedures.

It is a requirement of all preference agreements that an exporter must hold all valid evidence before export. This will sometimes need to be checked if an overseas authority queries a preference export.

2.10 As an exporter how do I treat materials which originate in other preference giving countries?

Apart from those of EU origin, it is a general rule that materials which originate in a particular country only count as originating when incorporated into a product which is being exported back to that same country.

You can find out more about this feature which is known as bilateral cumulation of origin by reading paragraph 2.13.

2.10.1 Andorra and San Marino

Products originating in Andorra and San Marino, and which fall within chapters 25 to 97 will be accepted as originating within the EU when included in a preference export to any of these countries: Iceland, Norway, Liechtenstein, Switzerland, Ceuta and Melilla.

2.11 Turkey

Materials which originate in Turkey in accordance with preferential Rules of Origin set out in section 6 of this notice can be regarded, under the diagonal cumulation arrangements in the ‘Pan Euro- Mediterranean’ Agreements between the EU and the European Free Trade Association (EFTA), EEA and Mediterranean countries (see paragraph 2.14 for further information about diagonal cumulation), as originating materials when they are incorporated in a product in a ‘Pan Euro-Mediterranean’ Agreement country for export under preference to the EU or another country in the group.

As an exporter you may import materials, components or parts from Turkey for inclusion in a product which you are proposing to export to another ‘Pan Euro-Mediterranean’ Agreement country under preference. Before you can export the finished product under preference you must obtain from your Turkish supplier a suppliers declaration as proof that the materials have originated in Turkey in accordance with preferential Rules of Origin.

The suppliers declaration must be obtained in addition to the normal form ATR/EUR1 which is used in trade between the EU and Turkey. You can find out more about suppliers declarations in Notice 827: European Union preferences - Export procedures.

2.12 Cumulation of origin

Cumulation is a feature of the EU’s preferential trade arrangements which additionally helps goods to meet the origin rules.

The following paragraphs are only a summary of the cumulation provisions. Full details about the arrangements and the conditions which must be met can be found in the preferential trade agreements concerned. Details of the Regulations and Decisions containing those agreements can be found in Part 7 of Volume 1 to the HMRC Tariff.

2.13 Bilateral cumulation

All of the preferential Rules of Origin covered by this notice include a provision which allows materials, components or parts of EU origin (materials, components or parts which have satisfied the Rules of Origin relating to the particular preferential Tariff arrangement being used, and which are not merely in free circulation in the EU) to be further processed into a finished product or incorporated in a finished product in a partner or beneficiary country as if they had originated in the country concerned. This helps the finished product to acquire the preferential origin of the partner/beneficiary country (and qualify for export to the EU under preference) provided that the processing undertaken there on the EU originating materials components or parts is more than minimal (see section 9)

2.13.1 Example 1 of bilateral cumulation

This provision allows materials, components or parts of EU, Norway* Switzerland* and Turkey* origin (materials, components or parts which have satisfied the GSP Rules of Origin, and which are not merely in free circulation in the EU or other country concerned) to be further processed or incorporated in a finished product in a GSP beneficiary country as if they had originated in the country concerned. The finished product will acquire the preferential origin of the GSP beneficiary country (and qualify for export to EU under preference) provided that the processing undertaken is more than minimal (see section 9).

As the bilateral cumulation arrangements are provisions which are one way only, EU manufacturers and producers cannot treat materials, components or parts originating in a GSP beneficiary country as if they originate in the EU

*Note: materials, components or parts in chapters 1 to 24 which originate in Norway, Switzerland and Turkey are not covered by the bilateral cumulation arrangements.

2.13.2 Example 2 of bilateral cumulation

Israel does not produce poly/cotton fabric but wishes to manufacture poly/cotton shirts for export to the EU. The origin rule for such shirts requires production from non-originating materials that are at a no later stage of manufacture than yarn. If Israel imports fabric from the USA its shirts will not satisfy that rule. That would not be the case if EU originating fabric were used. The EU fabric would be treated as originating in Israel (the making up of a shirt being more than a minimal process) and the shirts would qualify for entry into the EU at a nil rate of customs duty.

2.13.3 As an exporter, do I need to issue any preference documents in order to take advantage of the bilateral cumulation arrangement?

Yes you will need to provide the partner or beneficiary country with either:

  • a Movement Certificate EUR1, EUR-MED (if the goods meet the rules for Pan Euro Med cumulation of origin and they are being exported to a country in the Pan Euro Med group)
  • where provided for, a declaration on an invoice or other commercial document such as a packing list or consignment note

You can find out more about issuing forms EUR1/EUR-MED and invoice declarations in Notice 827: European Union preferences - Export procedures.

Before issuing one of the preference documents referred to above you must hold evidence to show that the exported goods meet the relevant rules of origin. You may therefore need to obtain a supplier’s declaration to prove the originating status of materials and parts used in the manufacture of your goods, or for finished products which you buy and re-export.

You can find out more about ‘suppliers declarations’ by reading Notice 827: European Union preferences - Export procedures.

2.14 Diagonal cumulation

A number of the countries covered by this notice have been formed into groups for origin purposes. They are:

  • the contracting parties to the ‘Pan Euro-Mediterranean Agreements - the European Union, Iceland, Liechtenstein, Norway, Algeria, Lebanon, West Bank and Gaza Strip, Egypt, Faroe Islands, Israel, Jordan, Morocco, Tunisia, Turkey, Switzerland
  • the ACP (MAR) countries
  • the Cariforum (EPA) states
  • the OCT
  • Brunei-Darussalam, Cambodia, Indonesia, Laos, Malaysia, Philippines, Singapore, Thailand, Vietnam
  • Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Peru, Venezuela
  • Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka
  • Montenegro, Bosnia-Herzegovina, Albania, Macedonia, Serbia, Kosovo, Turkey

This means that materials, components or parts originating in one or more countries in the group, in accordance with appropriate rules of origin, may be further processed or incorporated in a finished product in another country within the group as if they had originated in the country concerned.

In addition to the above:

  • South African manufacturers and producers can use products originating in an ACP (MAR) state
  • ACP (MAR) states can use certain products originating in South Africa

2.14.1 Do any conditions have to be fulfilled before countries in a regional group can benefit from diagonal cumulation?

Yes, all countries within the group must adopt trade agreements with each other which contain identical rules of origin.

In respect of the Pan-Euro-Mediterranean Agreements further information can be found in Notice 827, and some countries in this group have still to conclude agreements with each other, and adopt Pan Euro Med origin rules in their Agreements with the EU. A Matrix has been produced to show the state of play of these agreements and will be updated regularly.

You need to refer to the Matrix to establish whether a Pan Euro-Mediterranean proof of origin can be issued. This can be reached at Tariff preferences - Pan Euro-Med cumulation provisions.

2.15 Full cumulation

This arrangement provides additionally for the working or processing carried out in one country to be carried forward to another and be counted as if it were carried out in the country of production of the final product.

It applies in the agreements between the EU and:

  • the countries of the EEA
  • ACP (MAR)
  • Cariforum (EPA) states
  • the Maghreb countries of Algeria, Morocco and Tunisia
  • the OCT

2.15.1 An example of full cumulation

Poly/cotton shirt manufactured in Morocco from fabric supplied from the EU. The origin rule for such shirts requires production from non-originating materials that are at a no later stage of manufacture than yarn. Under bilateral cumulation rules the fabric would have to be EU originating fabric (the rules require manufacture from the pre-yarn stage) if the Moroccan produced shirt is to qualify as an originating product. However, under full cumulation the fabric produced in the EU can be produced from non-originating yarn and the processing from yarn to fabric can be counted as if it took place in Morocco. Thus the shirt will have been manufactured from the yarn stage and qualify as an originating product.

2.15.2 As an exporter, do I need to issue any preference documents in order to take advantage of the full cumulation arrangements?

Yes, if you export non-originating materials, your customer may ask you for a ‘non-originating’ supplier’s declaration (see Notice 827: European Union preferences - Export procedures).

2.16 Can I claim export relief?

By ‘export relief’ we mean the suspension or repayment of duties (including Anti-Dumping Duty) on imported materials, components or parts used in the manufacture of goods exported under preference. This includes the Inward Processing Relief arrangements described in Notice 221: Inward Processing Relief. You may claim relief from Common Agricultural Policy levies and variable charges, where appropriate, and relief from excise duties in all cases, even if you issue a preference document.

2.17 Are there any restrictions on relief?

If you export to EFTA, Israel, Faroe Islands, Mexico, Chile, Macedonia, West Bank Gaza Strip, Montenegro, Bosnia-Herzegovina and Serbia there is no right to both:

  • Export relief in the EU
  • preference

You must therefore decide whether to:

  • claim export relief allowable on any imported materials, components or parts in the manufacture of the goods
  • issue a preference document to allow your customer to claim preference, subject to satisfaction of all necessary conditions

For exports to all other countries (with the exception of those under Pan-Euro-Med cumulation both export relief and preference can apply provided the final product originates.

3. Accessories, packing, goods put up in sets

3.1 Accessories, spare parts and tools

For origin purposes accessories, spare parts and tools which are supplied with a finished product are treated as forming a whole with those items, if they:

  • make up the standard equipment usually included in the sale of such items
  • are included in the price of the item or are not separately invoiced
  • are classified with the item in the Customs Tariff of the importing country

3.2 Packing

Packing separately chargeable with duty in the importing country must be considered separately from its contents for origin purposes.

Other packing counts as forming a whole with the goods it contains.

3.3 Goods put up in sets

When there is no Tariff Heading specifically covering goods put up in a particular set, (see Interpretative Rule 3(b) or (c) in Volume 2, Section 2 of the Tariff), the following special origin rule applies:

“Sets shall be regarded as originating when all components products are originating. However, 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.”

This special rule does not apply to tariff headings which specify sets, for example 82.14 which covers manicure and chiropody sets. The origin rule for such sets is the rule for the tariff heading of the set itself.

4. ‘Wholly produced’ products

4.1 What counts as wholly produced?

(See 4.1.3 for South Korea)

The following count as ‘wholly produced’ in the EU (which includes the territorial waters of its member states) or partner/beneficiary country:

(a) mineral products extracted from the soil or sea bed

(b) vegetable products harvested there

(c) live animals born and raised there

(d) products from live animals raised there

(e) (i) products obtained by hunting or fishing conducted there
(ii) products of aquaculture, including mariculture, where the fish are born and raised there (for MAR countries and Cariforum (EPA) states only)

(f) products of sea fishing and other products taken from the sea by its vessels (see sub paragraphs 4.1.1 and 4.1.2)

(g) products made aboard its factory ships exclusively from products referred to in (f) above (see also below)

(h) used articles collected there and 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 its territorial waters, provided that they have sole rights to work that soil or subsoil

(k) goods produced there exclusively from products specified in (a) to (j) above.

4.1.1 Products of sea fishing and other products taken from the sea by its vessels - all countries with the exception of MAR, EPA states and OCT

(1) Ships operating on the high seas, including factory ships which work or process fish, count as part of their country’s territory, if they meet the conditions in (2) below.

(2) The terms its vessels and its factory ships at (f) and (g) above apply only to ships which:

-are registered or recorded in an EU member state or partner beneficiary
-sail under the flag of an EU member state or partner beneficiary country
-are at least 50% owned by nationals of EU member states or partner beneficiary country or by a company with its head office in one of these states or partner beneficiary country. The Company’s manager or managers, chairman of the board of directors or of the supervisory board, and the majority of the members of such boards must be nationals of EU member states or partner beneficiary country. In addition, for partnerships or limited companies, at least half the capital must belong to those states or partner beneficiary country or to public bodies or nationals of the said states or partner beneficiary country
-have as captain and officers nationals of EU member states or partner beneficiary country (except ACP, where at least 50% of the crew, master and officers together are EU nationals)
-have as crew at least 75% EU nationals of partner beneficiary countries.

4.1.2 Products of sea fishing and other products taken from the sea by its vessels - ACP (MAR), Cariforum (EPA) states and OCT

(1) Ships operating on the high seas, including factory ships which work or process fish, count as part of their country’s territory, if they meet the condition in (2) below.

(2) The term its vessels and its factory ships at (f) and (g) apply only to factory ships which:

  • are registered or recorded in an EU member state, in an ACP state or in an OCT
    -sail under the flag of an EU member state, of an ACP state or of an OCT
  • are owned to an extent of at least 50% by nationals of states party to the Agreement, or of an OCT, or by a company with its head office in one of these states or OCT, of which the Chairman of the Board of Directors of the Supervisory Board, and the majority of the members of such boards are nationals of states party to the Agreement, or of an OCT, and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those states party to the Agreement or to public bodies or nationals of the said states, or of an OCT
  • of which at least 50% of the crew, master and officers included, are nationals of states party to the Agreement, or of an OCT

4.1.3 ‘Wholly produced’ products for South Korea

1.The following count as ‘wholly produced’ in the EU (which includes the territorial waters of its member states) or partner/beneficiary country.

(a) mineral products extracted from the soil or from the seabed in the territory of a Party

(b) vegetable products grown and harvested there

(c) live animals born and raised there

(d) products from live animals raised there

(e) (i) products obtained by hunting, trapping within the land territory or fishing, conducted within the land waters or within the territorial sea of a Party
(ii) products of aquaculture, where the fish, crustaceans and mollusc are born and raised there

(f) products of sea fishing and other products taken from the sea outside the territorial sea of a Party by its vessels

(g) products made aboard its factory ships exclusively from products referred to in subparagraph (f)

(h) products extracted from marine soil or subsoil outside the territorial sea of a Party provided that a Party has rights to exploit that soil or subsoil

(i) used articles collected there fit only for the recovery of raw materials or for use as waste

(j) waste and scrap derived from manufacturing or processing operations conducted there, or

(k) products manufactured in a Party exclusively from the products referred to in this paragraph.

2.The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

(a) which are registered in one of the member sates of the EU or Korea

(b) which sail under the flag of one of the member states of the EU or Korea

(c) which meet one of the following conditions:

(i) they are at least 50% owned by nationals of one of the member states of the EU or Korea
(ii) they are owned by companies:

(A) which have their head office and their main place of business in one of the member states of the EU or in Korea, and

(B) which are at least 50% owned by one of the member states of the EU or by Korea, public entities of a member state of the EU or Korea, or nationals of one of the member states of the EU or Korea.

5. Notes on applying the origin rules in sections 6 and 7

Note Description
1. Sections 6, and 7 set out the conditions required for those products covered by the various agreements to be considered sufficiently worked or processed to qualify for preference - (other than those that are wholly produced - section 4).

Only non-originating materials need to be sufficiently worked or processed. If the materials used are already originating (by virtue of being wholly obtained, by having been sufficiently worked or processed, or by arrangements governing the cumulation of origin) they do not have to satisfy the conditions in section 6 or 7. The existence of an origin rule does not necessarily mean that a preferential rate of duty is available in any particular country.

Section 6 lists the general origin rules which apply with a small number of exceptions to goods imported from or exported to all of the countries covered by this notice.

Section 7 lists those instances where the rules for Serbia, Montenegro, Macedonia, Bosnia-Herzegovina, Kosovo, Moldova, Albania, ACP (MAR) Cariforum (EPA) states, OCT countries, Chile, Ceuta and Melilla, and South Africa are different from the general rules.
2. The first 2 columns in the list describe the product in question. The first column gives the heading/chapter number and the second column gives the description of the goods.
3. For each entry in the first 2 columns a rule is specified in column 3 (with an alternative in column 4 in some cases). Where ‘Ex’ precedes the entry in column 1, this signifies that the rules in columns 3 or 4 apply only to that part of the heading described in column 2. All other goods of that heading are covered by the ‘general’ heading rule for that chapter.
4. Unless otherwise indicated, the term ‘material’ means any non-originating ingredient, raw material, component, part etc used in the manufacture of a finished product.
5. Where several heading numbers are grouped together in column 1, or a chapter number is given and the product description in column 2 is given in general terms, then the adjacent rules in columns 3 or 4 apply to all products in column 1.
6. Where there is a rule in both columns 3 and 4, the exporter can choose to apply either rule.
7. A qualifying process may say that (non-originating) materials at a certain level of manufacture may be used. It follows that the use of material at an earlier stage of manufacture is allowed and the use of material at a later stage is not.
8. If a product made from non-originating materials has acquired originating status during manufacture and is used as a material in the manufacture of another product, it counts as 100% originating for the purposes of determining whether the finished product is originating.
9. Goods under Tariff chapters 1-24 are subject to restriction in relation to preferential exports to most countries. Any such intended export should first be checked with the Department for Business Innovation and Skills to verify whether a preference exists.

6. General origin rules

This section lists the general origin rules which apply with a small number of exceptions to goods imported from or exported to all of the countries covered by this notice.

Note: there are exceptions to the general rules in this section for certain products which are imported from or exported to Albania, Chile, ACP covered by the MAR, the OCT countries, Cariforum (EPA) states, Bosnia-Herzegovina, Serbia, Montenegro, Kosovo, Moldova, Macedonia, Ceuta and Melilla, and South Africa.

It is therefore important that you also refer to section 7 to establish whether a different rule applies to your particular product.

The main rule(s) is/are shown at the beginning of each chapter. Any exceptions will be listed below the main rule in Tariff Heading order.

Chapter 1

Live animals

Rule for all products of this chapter:

All the animals of chapter 1 used must be wholly produced.

Chapter 2

Meat and edible offal

Rule for all products of this chapter:

Manufacture in which all the materials of chapters 1 and 2 used must be wholly produced.

Chapter 3

Fish and crustaceans, molluscs and other aquaticinvertebrates

Rule for all products of this chapter:

Manufacture in which all the materials of chapter 3 used must be wholly produced.

Chapter 4

Dairy produce, birds’ eggs, natural honey, edible products of animal origin not elsewhere specified or included

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials of chapter 4 used must be wholly produced.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
0403 All goods Manufacture in which:

all the materials of chapter 4 used must be wholly produced, and

all fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 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.
 

Chapter 5

Products of animal origin, not elsewhere specified or included

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials of chapter 5 used must be wholly produced.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 0502 Prepared pigs’, hogs’ or boars’ bristles and hair Cleaning, disinfecting, sorting and straightening of bristles and hair  

Chapter 6

Live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage

Rule for all products of this chapter:

Manufacture in which all the materials of chapter 6 used must be wholly produced, and the value of all the materials used does not exceed 50% of the ex-works price of the product.

Remember: the term ‘materials’ means any non-originating materials unless otherwise indicated.

Chapter 7

Edible vegetables and certain roots and tubers

Rule for all products of this chapter:

Manufacture in which all the materials of chapter 7 used must be wholly produced.

Chapter 8

Edible fruit and nuts, peel of citrus fruits or melons

Rule for all products of this chapter:

Manufacture in which all the fruit and nuts used must be wholly produced, 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.

Remember: the term ‘materials’ means any non-originating material unless otherwise indicated.

Chapter 9

Coffee, tea, mate and spices

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials of chapter 9 used must be wholly produced.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
0901, 0902 All goods Manufacture from materials of any heading  
Ex 0910 Mixture of Spices Manufacture from materials of any heading  

Chapter 10

Cereals

Rule for all products of this chapter:

Manufacture in which all the materials of chapter 10 used must be wholly produced.

Chapter 11

Products of the milling industry, malt, starches, inulin, wheat gluten

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used must be wholly produced.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 1106 Flour meal and powder of the dried, shelled leguminous vegetables of heading 0713 Drying and milling of leguminous vegetables of heading 0708  

Chapter 12

Oil seeds and oleaginous fruits, miscellaneous grains seeds and fruit, industrial or medicinal plants, straw and fodder

Rule for all products of this chapter:

Manufacture in which all the materials of chapter 12 used must be wholly produced.

Chapter 13

Lac, gums, resins and other vegetable saps and extracts

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Heading Goods Origin rule (1) Origin rule (2)
1301 All goods 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 All goods:

Mucilages and thickeners, modified, derived from vegetable products

Other


Manufacture from non-modified mucilages and thickeners

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 must be wholly produced.

Chapter 15

Animal or vegetable fats and oils and their cleavage products, prepared edible fats, animal or vegetable waxes

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
1501 All goods:

Fats from bones or waste

Other


Manufacture from materials of any heading, except those of headings 0203, 0206 or 0207 or bones of heading 0506

Manufacture from meat or edible offal of swine of headings 0203 or 0206 or of meat and edible offal of poultry of heading 0207
 
1502 All goods:

Fats from bones or waste

Other


Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506

Manufacture in which all the materials of chapter 2 used must be wholly produced
 
1504 All goods:

Solid fractions

Other


Manufacture from materials of any heading including other materials of heading 1504

Manufacture in which all the materials of chapters 2 and 3 used must be wholly produced
 
Ex 1505 Refined lanolin Manufacture from crude wool grease of heading 1505  
1506 All goods:

Solid Fractions

Other


Manufacture from materials of any heading including other materials of heading 1506

Manufacture in which all the materials of chapter 2 used must be wholly produced
 
1507 to 1515 Vegetable oils and their fractions: Soya oil, ground nut , palm, palm kernel, babassu, copra, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption

Solid fractions, except for that of jojoba oil

Other
Manufacture in which all the materials used are classified within a heading other than that of the product

Manufacture from other materials of headings 1507 to 1515

Manufacture in which all the vegetable materials used must be wholly produced
 
1516 All goods Manufacture in which:

all the materials of chapter 2 used must be wholly produced

and

All the vegetable materials used must be wholly produced.
However, materials of headings 1507, 1508, 1511 and 1513 may be used
 
1517 All goods Manufacture in which:

all the materials of chapters 2 and 4 used must be wholly produced

and

all the vegetable materials used must be wholly produced.
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

Rule for all products of this chapter:

Manufacture from animals of chapter 1, and/or

all the materials of chapter 3 used must be wholly produced.

Chapter 17

Sugars and sugar confectionery

Rule for all products of this chapter:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 1701 Cane or beet sugar 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 All goods: Chemically pure maltose and fructose

Other sugars in solid form, containing added flavouring or colouring matter

Other
Manufacture from materials of any heading including other materials of heading 1702

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

Manufacture in which all the materials 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 All goods Manufacture in which:

all the materials used are classified within a heading other than that of the product

and

the value of all the materials of chapter 17 used does not exceed 30% of the ex-works price of the product
 

Chapter 18

Cocoa and cocoa preparations

Rule for all products of this chapter:

Manufacture in which all the materials used are classified within a heading other than that of the product, and

the value of all the materials of chapter 17 used does not exceed 30% of the ex-works price of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Chapter 19

Preparations of cereals, flour, starch or milk: pastry cooks’ products

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Heading Goods Origin rule (1) Origin rule (2)
1901 All goods    
  Malt extract Manufacture from cereals of chapter 10  
  Other Manufacture in which:

All the materials used are classified within a heading other than that of the product

and

the value of all the materials of chapter 17 used does not exceed 30% of the ex-works price of the product
 
1902 All goods:    
  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 derivatives) used must be wholly produced  
  Containing more than 20% by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which:

All the cereals and their derivatives (except durum wheat and its derivatives) used must be wholly produced

and

all the materials of chapters 2 and 3 used must be wholly produced
 
1903 All goods Manufacture from materials of any heading except potato starch of heading 1108  
1904 All goods Manufacture from:

Materials of any heading, except those of heading 1806

and

in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used must be wholly produced

and

the value of all the materials of chapter 17 used does not exceed 30% of the ex-works price of the product
 
1905 All goods Manufacture from materials of any heading, except those of chapter 11  

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the fruit, nuts or vegetables used must be wholly produced.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
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 in which all the materials used are classified within a heading other than that of the product  
Ex 2004 and Ex 2005 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid Manufacture in which all the materials used are classified within a heading other than that of the product  
2006 All goods 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 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product

and

the value of all the materials 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



Peanut butter, mixtures based on cereals, palm hearts, maize (corn) Manufacture in which all the materials used are classified within a heading other than that of the product

Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
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






Manufacture in which:

All the materials used are classified within a heading other than that of the product

and

the value of all the materials of chapter 17 used does not exceed 30% of the ex-works price of the product
 
2009 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product

and

the value of all the materials of chapter 17 used does not exceed 30% of the ex-works price of the product
 

Chapter 21

Miscellaneous edible preparations

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
2101 All goods Manufacture in which:  
    All the materials used are classified within a heading other than that of the product

and

all the chicory used must be wholly produced
 
2103 All goods:

Sauces and preparations thereof, mixed condiments and mixed seasonings

Mustard flour and meal and prepared mustard
Manufacture in which all the materials used are classified within a heading other than that of the product.
However, mustard flour or meal or prepared mustard may be used

Manufacture from materials of any heading
 
Ex 2104 Soups and broths and preparations thereof Manufacture from materials of any heading except prepared or preserved vegetables of headings 2002 to 2005  
2106 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product

and

the value of all the materials of chapter 17 used must not exceed 30% of the ex-works price of the product
 

Chapter 22

Beverages, spirits and vinegars

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product, and

all the grapes or any material derived from grapes used must be wholly produced.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
2202 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product

and

the value of all the materials of chapter 17 used does not exceed 30% of the ex-works price of the product

and

all the fruit juice used (except for pineapple, lime or grapefruit juices) must already be originating
 
2207 All goods Manufacture using materials not classified in headings 2207 or 2208

and

all the grapes or any or any material derived from grapes used must be wholly produced or if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume
 
2208 All goods Manufacture from:

Materials not classified within headings 2207 or 2208

and

all the grapes or any material derived from grapes used must be wholly produced

or

if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume
 

Chapter 23

Residues and waste from the food industries, prepared animal fodder

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 2301 Whale meal, flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption Manufacture in which all the materials of chapters 2 and 3 used must be wholly produced  
Ex 2303 Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40% by weight Manufacture in which all the maize used must be wholly produced  
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 must be wholly produced  
2309 All goods Manufacture in which:

All the cereals, sugar or molasses, meat or milk used must already be originating

and

all the materials of chapter 3 used must be wholly produced
 

Chapter 24

Tobacco and manufactured tobacco substitutes

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials of chapter 24 used must be wholly produced.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
2402 All goods Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used must already be originating  
Ex 2403 Smoking tobacco Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used must already be originating  

Chapter 25

Salt, sulphur, earths and stone, plastering materials, lime and cement

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
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 25cm Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25cm  
Ex 2516 Granite, porphyry, basalt, sandstone and other monumental 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 centietresm Cutting by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 centimetres  
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 in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used  
Ex 2520 Plasters specially prepared for dentistry Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
Ex 2524 Natural asbestos fibres Manufacture from asbestos concentrate  
Ex 2525 Mica Powder Grinding of Mica or Mica waste  
Ex 2530 Earth colours, calcined or powdered Calcination or grinding of earth colours  

Chapter 26

Ores, slag and ash

Rule for all products of this chapter:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Chapter 27

Mineral fuels, mineral oils and products of their distillation, bituminous substances, mineral waxes

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials are used classified within a heading other than that of the product.

Remember: the term ‘materials’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 2707 Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65% by volume distils at a temperature of up to 250C (including mixtures of petroleum spirit and benzole), for use as power and heating fuels Operations of refining and/or one or more specific processes (see section 8) Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their total value does not exceed 50% of the ex-works price of the product
Ex 2709 Crude oils obtained from bituminous minerals Destructive distillation of bituminous materials  
2710 All goods Operations of refining and/or one or more specific processes (see section 8) Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading as the product may be used, provided their total value does not exceed 50% of the ex-works price of the product
2711 All goods Operations of refining and/or one or more specific processes (see section 8) Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading as the product may be used, provided their total value does not exceed 50% of the ex-works price of the product
2712 All goods Operations of refining and/or one or more specific processes (see section 8) Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading as the product may be used, provided their total value does not exceed 50% of the ex-works price of the product
2713 All goods Operations of refining and/or one or more specific processes (see section 8) Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading as the product may be used, provided their total value does not exceed 50% of the ex-works price of the product
2714 All goods Operations of refining and/or one or more specific processes (see section 8) Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading as the product may be used, provided their total value does not exceed 50% of the ex-works price of the product
2715 All goods Operations of refining and/or one or more specific processes (see section 8) Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading as the product may be used, provided their total value does not exceed 50% of the ex-works price of the product

Chapter 28

Inorganic chemicals, organic or inorganic compounds or precious metals, or rare - earth metals, of radioactive elements or of isotopes

Rule(s) for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which:

All the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 2805 ‘Mischmetal’ Manufacture by electrolytic, or thermal treatment in which the value of all the material 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

Chapter 29

Organic chemicals

Rule(s) for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which:  
All the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 2901 Acyclic hydrocarbons for use as powder or heating fuels Operations of refining and/or one or more specific processes (see section 8) Other operations in which all the materials used are classified in a heading other than that of the product. However, materials classified withinthe same heading may be used provided their total value does not exceed 50% of the ex-works price of the product
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 processes (see section 8) Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their 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 or glycerol Manufacture from materials of any heading, including other materials of 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 All goods Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used must 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 derivatives

Cyclic acetals and internal hemiacetals and their halogenated, suphonated, nitrated or nitrosated derivatives
Manufacture from materials of any heading. However, the value of all the materials of headings 2909 used must not exceed 20% of the ex-works price of the product

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

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
2933 All goods Manufacture from materials of any heading. However, the value of materials of headings 2932 and 2933 used must 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
2934 All goods Manufacture from materials of any heading. However, the value of materials of headings 2932, 2933 and 2934 used must 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 poppystraw containing not less than 50% by weight of alkeloids Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product.  

Chapter 30

Pharmaceutical products

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
3002 All goods:

Products consisting of 2 or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale

Other:

Human Blood

Animal blood prepared for therapeutic or prophylactic uses

Blood fractions other than antisera, haemoglobin blood globulins and serum globulins

Haemoglobin, blood globulines and serum globulins

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 their total value does not exceed 20% of the ex-works price of the product

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 their total value does not exceed 20% of the ex-works price of the product

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 their total value does not exceed 20% of the ex-works price of the product

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 their total value does not exceed 20% of the ex-works price of the product

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 their total value does not exceed 20% of the ex-works price of the product

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 their total value does not exceed 20% of the ex-works price of the product
 
3003 and 3004 Medicaments (excluding goods of headings 3002, 3005 or 3006)

Obtained from amikacin of heading 2941

Other
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of headings 3003 or 3004 may be used provided their total value, does not exceed 20% of the ex-works price of the product

Manufacture in which:

All the materials used are classified within a heading other than that of the product. However, materials of headings 3003 or 3004 may be used provided their total value, does not exceed 20% of the ex-works price of the product

and

the value of all the materials used does not exceed 50% of the ex-works price of the product
 
Ex 3006 Waste pharmaceuticals specified in Note 4(k) to chapter 30 in the HS of the commodity codes The origin of the product in its original classification shall apply.  

Chapter 31

Fertilizers

Rule(s) for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which:

All the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 3105 Mineral or chemical fertilizers containing 2 or 3 of the fertilizing elements nitrogen, phosphorous and potassium, other fertilizers, goods of this chapter, in tablets or similar or in packaging of a gross weight not exceeding 10 kilograms, except for:
   
Sodium nitrate
Calcium cyanamide
Potassium sulphate
Magnesium potassium sulphate
Manufacture in which:

All the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their total value does not exceed 20% of the ex-works price of the product

and

the value of all the materials used does not exceed 50% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40% 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

Rule(s) for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which:

All the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 3201 Tannins and their salts, esters, ethers and other derivatives Manufacture from tanning extracts of vegetable origin Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
3205 Colour lakes, preparations as specified in Note 3 to chapter 32 based on colour lakes* Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of 3205 may be used provided 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

*Note 3 to chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations provided they are not classified in another heading in chapter 32.

Chapter 33

Essential oils and resinoids, perfumery, cosmetic or toilet preparations

Rule(s) for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which:

All the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
3301 Essential oils (terpeneless or not), including concretes and absolutes, resinoids, 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 group in this heading. However, materials of the same group may be used, provided their total value does not exceed 20% of the ex-works price of the product.

(Note: a ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon)
Manufacture in which the value of all the materials used does not exceed 40% 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

Rule(s) for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which:

All the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
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 processes (see section 8) Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their 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


Other

Manufacture in which all the materials used are classified within a heading, other than that of the product. However, materials classified within the same heading may be used provided their total value does not exceed 50% of the ex-works price of the product

Manufacture from materials of any heading, except:

Hydrogenated oils having the character of waxes of heading 1516

Fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823

and

materials of heading 3404

However, these materials may be used provided their 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

Chapter 35

Albuminoidal substances, modified starches, glues, enzymes

Rule(s) for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which:

All the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
3505 All goods:

Starch ethers and esters

Other
Manufacture from materials of any heading, including other materials heading 3505

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

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

Rule(s) for all products of this chapter.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which:

All the materials used are classified within a heading other than that of the product. However, materialsclassified within the same heading may be usedprovided 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

Chapter 37

Photographic or cinematographic Goods

Rule(s) for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which:

All the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
3701 All goods:

Instant print film for colour photography, in packs

Other
Manufacture in which all the materials used are classified within a heading other than headings 3701 or 3702. However, materials from heading 3702 may be used provided their total value does not exceed 30% of the ex-works price of the product

Manufacture in which all the materials used are classified within a heading other than headings 3701 or 3702. However, materials from headings 3701 or 3702 may be used provided 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
3702 All goods Manufacture in which all the materials used are classified within headings other than 3701 or 3702 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
3704 All goods Manufacture in which all the materials used are classified within headings other than 3701 or 3704 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product

Chapter 38

Miscellaneous chemical products

Rule(s) for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which:

All the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their 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

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 3801 Colloidal graphite in suspension in oil and semi-colloidal graphite, carbonaceous pastes for electrodes

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 used does not exceed 50% of the ex-works price of the product

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
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 to 3810 All goods Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
3811 All goods:

Prepared additives for lubricating oil, containing petroleum oil or oils obtained from bituminous minerals

Other

Manufacture in which the value of all the materials of heading 3811 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 50% of the ex-works price of the product
 
3812 to 3814, 3818 to 3820 and 3822 All goods Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
3823 All goods:

Industrial monocarboxylic fatty acids, acid oils from refining

Industrial fatty alcohols

Manufacture in which all the materials used are classified within a heading other than that of the product

Manufacture from materials of any heading including other materials of heading 3823
 
3824

(a)




(a) cont:



















(a) cont:









(b)
All goods:

Prepared binders for foundry moulds or cores based on natural resinous products



Naphthenic acids, their water insoluble salts and their esters

Sorbitol other than that of heading 2905

Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolo-mines, thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts

Ion exchangers

Getters for vacuum tubes

Alkaline iron oxide for the purification of gas

Ammoniacal gas liquors and spent oxide producted in coal gas purification

Sulphonaph-thenic 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 all the materials used are classified within a heading other than that of the product


However, materials classified within the same heading may be used provided their 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 50% 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

Chapter 39

Plastics and articles thereof

(1) 3901 to 3915

Plastics in primary forms, waste, parings and scrap, of plastic

Rule(s) for all products of this group except Ex 3907 and 3912 (listed below):

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Goods Origin rule
Addition homopolymerisation 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

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. However, for products composed of non-originating materials classified in headings 3901 to 3906 on the one hand, and 3907 to 3911 on the other hand, this restriction only applies to that group of non-originating materials which predominates by weight in the product

Or

manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
Other Manufacture in which the value of all materials of chapter 39 used does not exceed 20% of the ex-works price of the product. However, for products composed of materials classified in headings 3901 to 3906 on the one hand, and 3907 to 3911 on the other hand, this restriction only applies to that group of materials which predominates by weight in the product

or

manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 3907 Copolymer, made from polycarbonate and acrylonitrile-butadiene- styrene copolymer (ABS)

Polyester
Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their total value does not exceed 50% of the ex-works price of the product. If the product is composed of materials classified in headings 3901 to 3906 on the one hand, and 3907 to 3911, then this restriction only applies to that group of materials which predominates by weight in the product

Manufacture in which the value of all materials of chapter 39 used does not exceed 20% of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo - (bisphenol A)
 
3912 All goods Manufacture in which the value of all materials classified in the same heading as the product does not exceed 20% of the ex-works price of the product  

(2) 3916 to 3921

Semi-manufactures and articles of plastics

Rules for all products of this group except headings Ex 3916, Ex 3917, Ex 3920 and Ex 3921 (listed below):

Goods Origin rule
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 any materials of chapter 39 used does not exceed 50% of the ex-works price of the product

or

manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
3916 to 3921  
Other:

Addition homopolymerisation 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

within the above limit the value of all materials of chapter 39 used does not exceed 20% of the ex-works price of the product

However, for products composed of materials classified in headings 3901 to 3906 on the one hand, and 3907 to 3911 on the other hand, this restriction only applies to that group of materials which predominates by weight in the product

or

manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
Other Manufacture in which the value of any materials of chapter 39 used does not exceed 20% of the ex-works price of the product.

However, for products composed of materials classified in headings 3901 to 3906 on the one hand, and 3907 to 3911 on the other hand, this restriction only applies to that group of materials which predominates by weight in the product

or

manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 3916 andEx 3917 Profile shapes and tubes Manufacture in which:

The value of all the materials used does not exceed 50% of the ex-works price of the product

and

within the above limit the value of all materials of the same heading as the product 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 25% of the ex-works price of the product
Ex 3920 Ionomer sheet or film Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc or sodium Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
Ex 3920 Sheets of regenerated cellulose, polyamides or polyethlene Manufacture in which the value of all materials classified in the same heading as the product does not exceed 20% of the ex-works price of the product  
Ex 3921 Foils of plastic metallized Manufacture from highly transparent* polyester foils with a thickness of less than 23 micron (*These are considered to be: Foils, the optical dimming of which - measured according to ASTM-D 1003-16 by Gardener Hazemeter (ie, Hazefactor) - is less than 2%) Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product

(3) 3922 to 3926

Articles of plastic

Rule for all products of this group:

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product.

Chapter 40

Rubber and articles thereof

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which the materials used are classified within a heading other than that of the product

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 4001 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber  
4005 All goods 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  
4012 All goods:

Retreaded pneumatic, solid or cushion tyres or rubber

Other
Retreading of used tyres

Manufacture from materials of any heading, except headings 4011 or 4012
 
Ex 4017 Articles of hard rubber Manufacture from hard rubber  

Chapter 41

Raw hides and skins (other than furskins) and leather

Rule(s) for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
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 All goods Retanning of pre-tanned leather Manufacture in which all the materials used are classified within a heading other than that of the product
4107, 4112 and 4113 All goods Manufacture from materials of any headings except headings 4104 to 4113  
Ex 4114 Patent leather and patent laminated leather Manufacture from materials of heading 4104 to 4106, 4107, 4112 and 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)

Rule for all products of this chapter:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Chapter 43

Furskins and artificial fur, manufactures thereof

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 4302 Tanned or dressed furskins, assembled

Plates, crosses and similar forms

Other
Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins

Manufacture from non-assembled, tanned or dressed furskins
 
4303 All goods Manufacture from non-assembled tanned or dressed furskins of heading 4302  

Chapter 44

Wood and articles of wood, wood charcoal

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
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 6mm, planed, sanded or finger-jointed Planing, sanding or finger-jointing  
Ex 4408 Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6mm, planed, sanded or finger-jointed Splicing, planing, sanding or finger-jointing  
Ex 4409 Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed:

Sanded or finger-jointed

Beadings and mouldings
Sanding or finger-jointing

Beading or moulding
 
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 2 principal surfaces  
4418 All goods:

Builders’ joinery and carpentry of wood

Beadings and mouldings
Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used

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  

Chapter 45

Cork and articles of cork

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘materials’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
4503 All goods Manufacture from cork of heading 4501  

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials, basketware and wickerwork

Rule for all products of this chapter:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Chapter 47

Pulp of wood or of other cellulosic material, recovered (waste and scrap) paper or paperboard

Rule for all products of this chapter:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Chapter 48

Paper and paperboard, articles of paper pulp, of paper or of paperboard

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 4811 Paper and Paperboard, ruled, lined or squared only Manufacture from paper-making materials of chapter 47  
4816 All goods Manufacture from paper-making materials of chapter 47  
4817 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product

and

the value of all the materials used does not exceed 50% of the ex-works price of the product
 
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 in which:

All the materials used are classified within a heading other than that of the product

and

the value of all the materials used does not exceed 50% of the ex-works price of the product
 
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  

Chapter 49

Printed books newspapers, pictures and other products of the printing industry, manuscripts, typescripts and plans

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
4909 All goods Manufacture from materials not classified within headings 4909 or 4911  
4910 All goods:

Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard
Manufacture in which:

All the materials used are classified within a heading other than that of the product

and

the value of all the materials used does not exceed 50% of the ex-works price of the product
 
  Other Manufacture from materials not classified in headings 4909 or 4911  

Notes on chapters 50 to 65

(1) Definition of terms used in chapters 50 to 65

The term ‘natural fibres’ means fibres other than artificial or synthetic fibres at the stage before spinning takes place and includes waste and, unless otherwise specified, fibres that have been carded, combed or otherwise processed but not spun. The term also includes the following:

  • horsehair of heading 05.03
  • silk of headings 50.02 and 50.03
  • wool and fine or coarse animal hair of headings 51.01 to 51.05
  • cotton of headings 52.01 to 52.03
  • other vegetable fibres of 53.01 to 53.05

The terms ‘textile pulp’, ‘chemical materials’ and ‘paper making materials’ are used to refer to those non-textile materials classified outside chapters 50 to 63 which are used to manufacture artificial, synthetic or paper fibres or yarns.

The term ‘man-made staple fibres’ is used to refer to synthetic or artificial filament tow, staple fibres or waste of headings 55.01 to 55.07.

(2) Non-textile materials

The rules for chapters 50 to 63 normally relate only to textile materials. The appropriate rule for non-originating non-textile materials is the Tariff Heading should be changed in the course of manufacture and this is normally satisfied automatically.

(3) Products containing more than one textile material

(a) Yarns. The specified rule is relaxed for the lesser element or elements in yarns containing more than one basic textile material (see Note 4) provided that the total weight of all the lesser elements is 10% or less of the total weight of all textile material.

(b) Fabrics and articles. The specified rule is relaxed for the lesser element or elements in fabrics and articles containing more than one basic textile material (see Note 4) provided that the total weight of all the lesser elements is 10% or less of the total weight of all textile materials incorporated.

In the case of fabrics incorporating yarns made of polyurethane segmented with flexible segments of polyether (whether or not gimped), the 10% is increased to 20% in respect of such yarn.

For fabrics 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 5mm, sandwiched by means of an adhesive between 2 films of plastic film, the 10% is increased to 30% in respect of such strip.

(4) Definition of a basic textile material

For the purposes of Note 3 each of the following is regarded as a basic textile material:

  • silk
  • wool
  • coarse animal hair
  • fine animal hair
  • horsehair
  • cotton
  • paper making materials and paper
  • flax
  • true hemp
  • jute and other textile bast fibres
  • sisal and other textile fibres of the genus Agave
  • coconut, abaca, ramie and other vegetable textile fibres
  • synthetic man-made filaments
  • artificial man-made filaments
  • current conducting filaments
  • synthetic man-made staple fibres
  • artificial man-made staple fibres
  • yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped
  • yarn made of polyurethane segmented with flexible segments of polyester whether or not gimped
  • products of heading 5605 (metallized 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 millimetres, sandwiched by means of a transparent or coloured adhesive between 2 layers of plastic film
  • other products of heading 5605

(5) Other textile materials

Those textile products referring to this note may incorporate other non-originating textile materials classified in chapters 50 to 63, provided that they are classified in a heading other than that of the finished product and that their value does not exceed 8% of the ex-works price of the finished product.

(Note: the Agreement between the EU and the ACP states allows for the use of non-originating textiles (classified within chapters 50 to 63) provided that their weight does not exceed 10% of the total weight of all textile materials used in the manufacture of the product).

If an origin rule places a limit on non-originating materials, then the value of any non-originating textile materials must be taken into account.

(6) Linings and interlinings

It should be noted that Linings and Interlinings are not regarded as other textile materials as outlined in paragraph 5. They must satisfy the rules applicable to the finished product of which they form Part (7) Embroidery

In order to apply the alternative rule to garments and articles where the finished article is considered to be embroidered, the ‘embroidered’ area must be significant. It should equate in terms of processing to one of the usual stages of production for textile products (ie, yarns to fabric/fabric to garments). As a general guide the embroidery should cover at least 5% of the surface area of the garment.

A pattern or decorative effect produced by using a different colour for functional stitching (for example, a button-hole) cannot be considered as embroidery, nor can designs produced in the course of weaving the fabric.

Notes

* For mixtures of textile materials see Textile Note 3
(1) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
(2) Linings and Interlinings see Textile Note 6.
(3) Other textile materials plus linings and interlinings. see Textile Notes 5 and 6.
(4) Other textile materials plus linings and interlinings see Textile Notes 5 and 6, also apply to Origin Rule (2).
(5) Embroidered garments and articles see Textile Note 7.
(6) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembly of pieces of knitted or crocheted fabrics (cut out of knitted directly to shape), please refer to Textile Notes 5 and 6.

Chapter 50

Silk

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 5003 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed Carding or combing of silk waste  
5004, 5005 andEx 5006 Silk yarn and yarn spun from silk waste Manufacture from*

raw silk or silk waste carded or combed or otherwise prepared for spinning

other natural fibres not carded or combed or otherwise prepared for spinning

chemical materials or textile pulp

paper-making materials.

*For mixtures of textile materials see Textile Note 3
 
5007 All goods:

Incorporating rubber thread

Other
Manufacture from single yarn*

Manufacture from *

coir yarn
natural fibres
man-made staple fibres not carded or combed or otherwise prepared for spinning
chemical materials or textile pulp
paper

*For mixtures of textile materials see Textile Note 3
Printing accompanied by at least 2 preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product

Chapter 51

Wool, fine or coarse animal hair, horsehair yarn and woven fabric

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
5106 to 5110 All goods Manufacture from*

raw silk or silk waste carded or combed or otherwise prepared for spinning

natural fibres not carded or combed or otherwise prepared for spinning

chemical materials or textile pulp

paper-making materials

*For mixtures of Textile materials see Textile Note 3
 
5111 to 5113 All goods:

Incorporating rubber thread

Other
Manufacture from single yarn

Manufacture from


coir yarn
natural fibres
man-made staple fibres not carded or combed or otherwise prepared for spinning
chemical materials or textile pulp

paper

*For mixtures of Textile materials see Textile Note 3
Printing accompanied by at least 2 preparatory or finishing operations (such as, scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product

Chapter 52

Cotton

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
5204 to 5207 All goods Manufacture from*

raw silk or silk waste carded or combed or otherwise prepared for spinning

natural fibres not carded or combed or otherwise prepared for spinning

chemical materials or textile pulp

paper-making materials

*For mixtures of Textile materials see Textile Note 3
 
5208 to 5212 All goods:

Incorporating rubber thread
Manufacture from single yarn*  
  Other Manufacture from*

coir yarn
natural fibres
man-made staple fibres not carded or combed or otherwise prepared for spinning
chemical materials or textile pulp
paper

*For mixtures of textile materials see Textile Note 3
Printing accompanied by at least 2 preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product

Chapter 53

Other vegetable textile fibres, paper yarn and woven fabrics of paper yarn

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
5306 to 5308 All goods Manufacture from: *

Raw silk or silk waste carded or combed or otherwise prepared for spinning
natural fibres not carded or combed or otherwise prepared for spinning
chemical materials or textile pulp
paper-making materials

*For mixtures of textile materials see Textile Note3
 
5309 to 5311 All goods:

Incorporating rubber thread
Manufacture from single yarn*  
  Other Manufacture from:*
Coir yarn
natural fibres
jute yarn
man-made staple fibres not carded or combed or otherwise prepared for spinning
chemical materials or textile pulp
paper

*For mixtures of textile materials see Textile Note 3
Printing accompanied by at least 2 preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product

Chapter 54

Man-made filaments

Remember: the term ‘materials’ means any non-originating material unless otherwise indicated.

Heading Goods Origin rule (1) Origin rule (2)
5401 to5406 All goods Manufacture from: *

Raw silk or silk waste carded or combed or otherwise prepared for spinning
natural fibres not carded or combed or otherwise prepared for spinning
chemical materials or textile pulp
paper-making materials

*For mixtures of textile materials see Textile Note 3
 
5407 and 5408 All goods:

Incorporating rubber thread
Manufacture from single yarn*  
  Other Manufacture from*

coir yarn
natural fibres
man-made staple fibres not carded or combed or otherwise prepared for spinning
chemical materials or textile pulp
paper

*For mixtures of textile materials see Textile Note 3
Printing accompanied by at least 2 preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product

Chapter 55

Man-made staple fibres

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Heading Goods Origin rule (1) Origin rule (2)
5501 to 5507 All goods Manufacture from chemical materials or textile pulp  
5508 to 5511 All goods: Manufacture from:

*Raw silk or silk waste carded or combed or otherwise prepared for spinning
natural fibres not carded or combed or otherwise prepared for spinning
chemical materials or textile pulp
paper-making materials

*For mixtures of textile materials see Textile Note 3
 
5512 to 5516 Incorporating rubber thread Manufacture from single yarn*  
  Other Manufacture from:*

coir yarn, natural fibres, man-made staple fibres not carded or combed or otherwise prepared for spinning
chemical materials or textile pulp
paper

*For mixtures of textile materials see Textile Note 3
Printing accompanied by at least 2 preparatory or finishing operations (such as, scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product

Chapter 56

Wadding, felt and non-wovens, special yarns, twine, cordage, ropes and cables and articles thereof

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture from:*

  • coir yarn
  • natural fibres
  • chemical materials or textile pulp
  • paper-making materials

*For mixtures of textile materials see Textile Note 3.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
5602 All goods:    
  Needleloom felt Manufacture from: *

Natural fibres
chemical materials or textile pulp

However

polypropylene filament of heading 5402
polypropylene fibres of headings 5503 or 5506
polypropylene filament tow of heading 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40% of the ex-works price of the product

*For mixtures of textiles see Textile Note 3
 
  Other Manufacture from:*

natural fibres
man-made staple fibres made from casein
chemical materials or textile pulp.

*For mixtures of textile materials see Textile Note 3
 
5604 All goods:

Rubber thread and cord, textile covered

Other
Manufacture from rubber thread or cord, not textile covered

Manufacture from: *

Natural fibres not carded or combed or otherwise processed for spinning
chemical materials or textile pulp
paper-making materials

*For mixtures of textiles see Textile Note 3
 
5605 All goods

Manufacture from *

natural fibres
man-made staple fibres not carded or combed or otherwise processed for spinning
chemical materials or textile pulp
paper-making materials
 
5606 All goods Manufacture from: *

Natural fibres
man-made staple fibres not carded or combed or otherwise processed for spinning
chemical materials or textile pulp
paper-making materials

*For mixtures of textiles see Textile Note 3
 

Chapter 57

Carpets and other floor coverings

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Goods Rules
Of needleloom felt Manufacture from: *

natural fibres
chemical materials
textile pulp.

However, polypropylene filament of heading 5402, polypropylene fibres of headings 5503 or 5506
or
polypropylene filament tow of heading 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40% of the ex-works price of the product

non-originating (imported) woven jute fabric to be used as a backing

Jute fabric may be used as backing.

*For mixture of textile materials see Textile Note 3
Of other felt Manufacture from:*

natural fibres not carded or combed or otherwise processed for spinning
chemical materials
textile pulp.
Other Manufacture from*

coir or jute yarn
synthetic or artificial filament yarn
natural fibres
man-made staple fibres not carded or combed or otherwise processed for spinning
non-originating (imported) jute yarn to be used in their manufacture and non-originating woven jute fabric to be used as a backing.
Jute fabric may be used as backing.

*For mixtures of textile materials see Textile Note 3.

Chapter 58

Special woven fabrics, tufted textile fabrics, lace, tapestries, trimmings, embroidery

Rule for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Goods Rule (1) Rule (2)
Combined with rubber thread Manufacture from single yarn*  
Other Manufacture from*

natural fibres, man-made staple fibres not carded or combed or otherwise processed for spinning, or chemical materials or textile pulp.

*For mixtures of textile materials see Textile Note 3
Printing accompanied by at least 2 preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
5805 All goods Manufacture in which all the materials used are classified within a heading other than that of the product  
5810 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product
and
the value of all the materials used does not exceed 50% of the ex-works price of the product
 

Chapter 59

Impregnated, coated, covered or laminated textile fabrics, textile articles of a kind suitable for industrial use

Remember: the term ‘materials’ means any non-originating material unless otherwise indicated.

Heading Goods Origin rule (1) Origin rule (2)
5901 All goods Manufacture from yarn  
5902 All goods:

containing not more than 90% by weight of textile materials

Other
Manufacture from yarn



Manufacture from chemical materials or textile pulp
 
5903 All goods Manufacture from yarn Printing accompanied by at least 2 preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
5904 All goods Manufacture from yarn*

*For mixtures of textile materials see Textile Note 3
 
5905 All goods:    
Impregnated, coated, covered or laminated with rubber, plastics or other materials Manufacture from yarn      
    Other Manufacture from*

coir yarn
natural fibres
man-made staple fibres not carded or combed or otherwise processed for spinning
chemical materials or textile pulp.

*For mixtures of textile materials see Textile Note 3
Printing accompanied by at least 2 preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
  5906 All goods:

Knitted or crocheted fabrics

Other fabrics made of synthetic filament yarn, containing more than 90% of weight of textile materials

Other
Manufacture from:*

natural fibres
man-made staple fibres not carded or combed or otherwise processed for spinning
chemical materials or textile pulp.

*For mixtures of textile materials see Textile Note 3

Manufacture from chemical materials

Manufacture from yarn
 
  5907 All goods Manufacture from yarn Printing accompanied by at least 2 preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the product
  5908 All goods:

Incandescent gas mantles, impregnated

Other
Manufacture from tubular knitted gas mantle fabric

Manufacture in which all the materials used are classified within a heading other than that of the product
 
  5909 to 5911 All goods:

Polishing discs or rings other than felt of heading 5911

Woven fabrics, of a kind commonly used in paper-making or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911
Manufacture from yarn or waste fabrics or rags of heading 6310

Manufacture from: *

Coir yarn
the following materials:

yarn of polytetra-fluoroethylene (1)
yarn, multiple of polyamide, coated, impregnated or covered with a phenolic resin
yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylene-diamine and isophtalic acid

*For mixtures of textile materials see Textile Note 3

(1) The use of this material is restricted to the manufacture of woven fabrics of a kind in paper-making machinery

monofil of polytetrafluoroe-thylene (2) yarn of synthetic textile fibres of poly-p-phenylene terephthalamide
glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (2)
Copolyester monofilaments of a polyester and a resin of terephthalic acid and 1.4 cyclohexane-diethanol and isophthalic acid
natural fibres
man-made staple fibres not carded or combed or otherwise processed for spinning
chemical materials or textile pulp

(2)Linings and Interlining see Textile Note 6
 
    Other Manufacture from:*

coir yarn
natural fibres
man-made staple fibres, not carded or combed or otherwise processed for spinning
chemical materials
textile pulp

*For mixtures of textile materials see Textile Note 3
 

Chapter 60

Knitted or crocheted fabrics

Manufacture from:*

  • natural fibres
  • man-made staple fibres not carded or combed or otherwise processed for spinning
  • chemical materials or textile pulp

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

*For mixtures of textile materials see Textile note 3

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Goods Rules
Obtained by sewing together or otherwise assembling, 2 or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Manufacture from yarn (3)
Other Manufacture from:*

natural fibres
man-made staple fibres not carded or combed or otherwise processed for spinning
chemical materials
textile pulp.

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture from yarn* (4).

Remember: the term ‘material’ means any non-originating material unless otherwise indicated

*For mixtures of textile materials see Textile Note 3

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 6202
Ex 6204
Ex 6206
Ex 6209
Ex 6211
Womens’ girls and babies clothing and clothing accessories for babies, embroidered (5) Manufacture from yarn (4)

(4) Other textile materials + linings and interlinings see Textile Notes 5 and 6, also apply to Origin Rule (2)
(5) Embroidered garments and articles see Textile Note 7
Manufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product
Ex 6210 and Ex 6216 Fire resistant equipment of fabric covered with foil of aluminized polyester Manufacture from yarn (4)

(4) Other Textile materials + linings and interlinings see Textile Notes 5 and 6, also apply to Origin Rule (2)
Manufacture from uncoated fabric, provided the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product (4)
6213 and 6214 All goods: Embroidered(5) Manufacture from unbleached single yarn* (4) Manufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product
  Other Manufacture from unbleached single yarn* (4)
*For mixtures of textile materials see Textile Note 3
(4) Other textile materials + linings and interlinings see Textile Notes 5 and 6, also apply to Origin Rule (2)
(5) Embroidered garments and articles see Textile Note 7
Making up followed by printing accompanied by at least 2 preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted goods of headings 6213 and 6214 used does not exceed 47.5% of the ex-works price of the product
6217 All goods: Embroidered (5) Manufacture from yarn (4)
(4) Other textile materials + linings and interlinings see Textile Note 5 and 6, also apply to origin Rule (2)
(5) Embroidered garments and articles see Textile Note 7
Manufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product
  Fire resistant equipment of fabric covered with foil of aluminized polyester Manufacture from yarn
For mixtures of textile materials see Textile Note 3
Manufacture from uncoated fabric, provided the value of the uncoated fabric used does not exceed 40% of the ex-works price of the product
  Interlinings for collar and cuffs, cut out Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
 
  Other Manufacture from yarn (4)
(4) Other textile materials + linings and interlinings see Textile Notes 5 and 6, also apply to Origin Rule (2)
 

Chapter 63

Other made-up textile articles, sets, worn clothing and worn textile articles, rags

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
6301 to 6304 All goods:    
  Of felt, of non-wovens Manufacture from: *
Natural fibres, or chemical materials or textile pulp
 
  Other:    
  Embroidered (5) Manufacture from unbleached single yarn(3)(6) Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the product
  Other Manufacture from unbleached single yarn(3) (6)  
6305 All goods Manufacture from: *(3)
Natural fibres,

man-made staple fibres not carded or combed or otherwise processed for spinning, or
chemical materials or textile pulp.
 
6306 All goods:    
  Of non-wovens Manufacture from: *(3)
Natural fibres, or
chemical materials or textile pulp
 
  Other Manufacture from unbleached single yarn *(3)  
6307 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
6308 All goods Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 15% of the ex-works price of the set  

*For mixtures of textile materials see Textile Note 3

(3) Other textile materials + linings and interlinings see Textile notes 5 and 6

(5) Embroidered garments and articles see Textile Note 7

(6) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembly of pieces of knitted or crocheted fabrics (cut out or knitted directly to shape) see Textile notes 5 and 6.

Chapter 64

Footwear, gaiters and the like, parts of such articles

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture from materials of any heading except assemblies of uppers affixed to inner soles or to other sole components of heading 6406.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
6406 All goods Manufacture in which all the materials used are classified within a heading other than that of the product  

Chapter 65

Headgear and parts thereof

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
6503 All goods Manufacture from yarn or textile fibres (3)  
6505 All goods Manufacture from yarn or textile fibres (3)  

(3) Other textile materials + linings and interlinings see Textile Notes 5 and 6

Chapter 66

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
6601 All goods Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  

Chapter 67

Prepared feathers and down and articles made of feathers or of down, artificial flowers

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 6803 Articles of slate or of agglomerated slate Manufacture from worked slate  
Ex 6812 Articles of asbestos, articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate Manufacture from materials of any heading  
Ex 6814 Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials Manufacture from worked mica (including agglomerated or reconstituted mica)  

Chapter 69

Ceramic products

Rule for all products of this chapter:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Chapter 70

Glass and glassware

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 7003 Ex 7004 Ex 7005 Glass with a non-reflecting layer Manufacture from materials of heading 7001  
7006 All goods:

Glass plate substrate coated with dielectric thin film, semi-conductor grade in accordance with SEMII (Semi conductor Equipment and Materials Institute Incorporated) standards
Manufacture from non-coated glass plate substrates of heading 7006  
  Other Manufacture from materials of heading 7001  
7007 to 7009 All goods Manufacture from materials of heading 7001  
7010 All goods Manufacture in which all the materials used are classified within a heading other than that of the product,  
    or  
    cutting of glassware, provided the total value of the uncut glassware used does not exceed 50% of the ex-works price of the product  
7013 All goods Manufacture in which all the materials used are classified within a heading other than that of the product,  
    or  
    cutting of glassware, provided that the total value of the uncut glassware does not exceed 50% of the ex-works price of the product,  
    or  
    hand-decoration (with the exception of silk-screen printing) of hand blown glassware, provided the total value of the hand-blown glassware used does not exceed 50% of the ex-works price of the product  
Ex 7019 Articles (other than yarn) of glass fibres Manufacture from:
Uncoloured slivers, rovings, yarn or chopped strands,
 
    or  
    glass wool  

Chapter 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof, imitation jewellery, coin

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘materials’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
7101 Natural or cultured pearls, graded and temporarily strung for convenience of transport Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
Ex 7102 Ex 7103 Ex 7104 Worked precious or semi-precious stones (natural, synthetic or reconstructed) Manufacture from unworked precious or semi-precious stones  
7106, 7108 and 7110 All goods    
  Unwrought Manufacture from materials not classified within headings 7106, 7108 or 7110,  
    or  
    electrolytic, thermal or chemical separation of precious metals of headings 7106, 7108 or 7110,  
    or  
    alloying of precious metals of headings 7106, 7108 or 7110 with each other or with base metals  
  Semi manufactured or in powder form Manufacture from unwrought precious metals  
Ex 7107
Ex 7109 and Ex 7111
Metals clad with precious metals, semi- manufactured Manufacture from metals clad with precious metals, unwrought  
7116 All goods Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
7117 All goods Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50% of the ex-works price of the product

Chapter 72

Iron and steel

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
7207 All goods Manufacture from materials of headings 7201, 7202, 7203, 7204 or 7205  
7208 to 7216 All goods: Manufacture from ingots or other primary forms of heading 7206  
7217 All goods Manufacture from semi-finished materials of heading 7207  
Ex 7218 and 7219 to 7222 Semi-finished products, flat rolled products, bars and rods, angles, shapes and sections of stainless steel Manufacture from ingots or other primary forms of heading 7218  
7223 All goods Manufacture from semi-finished materials of heading 7218  
Ex 7224 and7225 to 7228 Semi-finished products, flat rolled products, hot rolled bars and rods in irregular wound coils, angles, shapes and sections of other alloy steel, hollow drill bars and rods of alloy or non-alloy steel Manufacture from ingots or other primary forms of headings 7206, 7218 or 7224  
7229 All goods Manufacture from semi-finished materials of heading 7224  

Chapter 73

Articles of iron and steel

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 7301 Sheet piling Manufacture from materials of heading 7206  
7302 All goods Manufacture from materials of heading 7206  
7304, 7305 and 7306 All goods Manufacture from materials of heading 7206, 7207, 7218 or 7224  
Ex 7307 Tube or pipe fittings of stainless steel (International Organization for Standardization (ISO) No X5CrNiMo 1712), consisting of several parts Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35% of the ex-works price of the product  
7308 All goods Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading 7301 may not be used  
Ex 7315 Skid chains Manufacture in which the value of all the materials of heading 7315 used does not exceed 50% of the ex-works price of the product  

Chapter 74

Copper and articles thereof

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product, and

the value of all the materials used does not exceed 50% of the ex-works price of the product.

Remember: the term ‘materials’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
7401 and
7402
All goods Manufacture in which all the materials used are classified within a heading other than that of the product  
7403 All goods:    
  Refined copper Manufacture in which all the materials used are classified within a heading other than that of the product  
  Copper alloys and refined copper containing other elements Manufacture from refined copper, unwrought, or waste and scrap  
7404 and7405 All goods Manufacture in which all the materials used are classified within a heading other than that of the product  

Chapter 75

Nickel and articles thereof

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product, and

the value of all the materials used does not exceed 50% of the ex-works price of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
7501 to7503 All goods Manufacture in which all the materials used are classified within a heading other than that of the product  

Chapter 76

Aluminium and articles thereof

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product, and

the value of all the materials used does not exceed 50% of the ex-works price of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
7601   Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 50% of the ex-works price of the product
Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
7602 All goods Manufacture in which all the materials used are classified within a heading other than that of the product  
Ex 7616 Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (incl. endless bands) of aluminium wire and expanded metal of aluminium Manufacture in which:

All the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (incl. endless bands) of aluminium wire, or expanded metal of aluminium may be used, and
the value of all the materials used does not exceed 50% of the ex-works price of the product
 

Chapter 77

Not presently in use.

Chapter 78

Lead and articles thereof

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product, and

the value of all the materials used does not exceed 50% of the ex-works price of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
7801 All goods:    
  Refined lead Manufacture from ‘bullion’ or ‘work’ lead  
  Other Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 7802 may not be used  
7802 All goods Manufacture in which all the materials used are classified within a heading other than that of the product  

Chapter 79

Zinc and articles thereof

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product, and

the value of all the materials used does not exceed 50% of the ex-works price of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
7901 All goods Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 7902 may not be used  
7902 All goods Manufacture in which all the materials used are classified within a heading other than that of the product  

Chapter 80

Tin and articles thereof

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product, and

the value of all the materials used does not exceed 50% of the ex-works price of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
8001 All goods Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 8002 may not be used  
8002 and8007 All goods Manufacture in which all the materials used are classified within a heading other than that of the product  

Chapter 81

Other base metals, cermets, articles thereof

Remember: the term ‘materials’ means any non-originating material unless otherwise indicated.

Goods Rule
Other base metals, wrought, articles thereof Manufacture in which the value of all the materials classified within the same heading as the product does not exceed 50% of the ex-works price of the product
Other Manufacture in which all the materials used are classified within a heading other than that of the product

Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal, parts thereof of base metal

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
8206 All goods Manufacture in which all the materials used are classified within a heading other than headings 8202 to 8205.
However, tools of headings 8202 to 8205 may be incorporated into the set provided their total value does not exceed 15% of the ex-works price of the set
 
8207 and 8208 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
 
Ex 8211 Knives with cutting blades, serrated or not (include. Pruning knives), other than knives of heading 8208 Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used  
8214 and8215 All goods Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used  

Chapter 83

Miscellaneous articles of base metal

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 8302 Other mountings, fittings and similar articles suitable for buildings, and automatic door closers Manufacture in which all the materials used are classified within a heading other than that of the product. However, other materials of heading 8302 apart from those described in Column 2 may be used provided their value does not exceed 20% of the ex-works price of the product  
Ex 8306 Statuettes and other ornaments, of base metal Manufacture in which all the materials used are classified within a heading other than that of the product. However, other materials of heading 8306 apart from those described in Column 2 may be used provided their value does not exceed 30% of the ex-works price of the product  

Chapter 84

Nuclear reactors, boilers, machinery and mechanical appliances, parts thereof

Rule for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘materials’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
the value of all the materials used does not exceed 40% of the ex-works price of the product  

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
8401 Nuclear fuel elements Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product  
8402 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8403 and Ex 8404 Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers Manufacture in which all the materials used are classified within a heading other than headings 8403 and 8404 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
8406 to8409 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
8411 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8412 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
Ex 8413 Rotary displacement pumps Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
Ex 8414 Industrial fans, blowers and the like Manufacture in which:

All the materials used are classified within a heading other than that of theproduct, and
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 25% of the ex-works price of the product
8415 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
8418 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
Ex 8419 Machines for wood, paper pulp and paperboard industries Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
within the above limit, the materials classified within the same heading as the product are only used up to a value of 25% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
8420 All goods Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
within the above limit, the materials classified within the same heading as the product are only used up to a value of 25% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
8423 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8425 to8428 All goods Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
    within the above limit, the value of all materials used classified within heading 8431 are only used up to a value of 10% of the ex-works price of the product  
8429 All goods:    
  Road Rollers Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
  Other Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
within the above limit, the materials classified within heading 8431 are only used up to a value of 10% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
8430 All goods Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
within the above limit, the materials classified within heading 8431 are only used up to a value of 10% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
Ex 8431 Parts suitable for use solely or principally with road rollers Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
8439 and8441 All goods Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
within the above limit, the materials classified within the same heading as the product are only used up to a value of 25% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
8444 to8447 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
Ex 8448 Auxiliary machinery for use with machines of headings 8444 and 8445 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
8452 All goods:    
  Sewing machines (lock stitch only) with heads of a weight not exceeding 16kg without motor or 17kg with motor Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used,
 
    and  
    the thread tension, crochet and zigzag mechanisms used are already originating  
  Other Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
8456 to8466 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
8469 to8472 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
8480 All goods Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
8482 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8484 and8485 All goods Manufacture in which the value of all the materials used does not exceed 40% 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

Rule(s) for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
8501 All goods Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
    within the above limit, the value of all the materials of heading 8503 are only used up to a value of 10% of the ex-works price of the product  
8502 All goods Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
within the above limit, materials classified within headings 8501 or 8503 (together), are only used up to a value of 10% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
Ex 8504 Power supply units for automatic data-processing machines Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
Ex 8518 Microphones and stands therefore, loudspeakers whether or not mounted in their enclosures, audio-frequency electric – amplifiers, electric sound amplifier sets Manufacture in which:The value of all the materials used does not exceed 40% of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8519 to8521 All goods Manufacture in which:The value of all the materials used does not exceed 40% of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
8522 and8523 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
8525 to8528 All goods Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8529 All goods:    
  Suitable for use solely or principally with video recording or reproducing apparatus Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
  Other Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8535 to8537 All goods Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
within the above limit, the materials classified within heading 8538 are only used up to a value of 10% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
Ex 8541 Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
      .
8542 Electronic integrated circuits amd micro- assemblies:

Monolithic integrated circuits
Manufacture in which:

-the value of all the materials does not exceed 40% of the ex-works price of the product, and
- within the above limit, the value of all the materials of headings 8541 and 8542 (taken together) used does not exceed 10% 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
    or

The operation of diffusion (in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant), whether or not assembled and/or tested in a country other than those specified in Articles 3 and 4
 
Other   Manufacture in which:

the value of all the materials used does not exceed 40% of the ex-works price of the product,
and
within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10% of the ex-works price of the product
Manufacture in which all the materials used does not exceed 25% of the ex-works price of the product
8544 to8548 All goods Manufacture in which the value of all the materials used does not exceed 40% 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 (incl electro-mechanical) traffic signalling equipment of all kinds

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.

Remember: the term ‘material’ means any other non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
8608 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

Chapter 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
8709 and8710 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
8711 All goods    
  With reciprocating internal combustion piston engine of a cylinder capacity:    
  Not exceeding 50 cm³ Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, andthe value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 20% of the ex-works price of the product
  Exceeding50 cm³ Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
  Other Manufacture in which:
The value of all the materials used does not exceed 40% of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
Ex 8712 Bicycles without ball bearings Manufacture from materials not classified in heading 8714 Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
8715 and8716 All goods Manufacture in which:

All the materials used are classified
within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

Chapter 88

Aircraft, spacecraft and parts thereof

Rule(s) for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which all the materials used are classified within a heading other than that 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

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 8804 Rotochutes Manufacture from materials of any heading incl. other materials of heading 8804 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
8805 All goods Manufacture in which all the materials used are classified within a heading other than that of the product Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

Chapter 89

Ships, boats and floating structures

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used Manufacture in which the value of all the materials used does not exceed 40% 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

Rule(s) for all products of this chapter apart from those exceptions listed below:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Origin rule (1) Origin rule (2)
Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
9001, 9002 and 9004 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
Ex 9005 Binoculars, monoculars, other optical telescopes and mountings therefore, except for astronomical refracting telescopes and mountings therefore Manufacture in which

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
Ex 9006 Photo-graphic (other than cinemato-graphic) cameras, photographic flashlight apparatus and flashbulbs other than electronically ignited flashbulbs Manufacture in which

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product, and
the value of all the non-originating materials used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
9007, and 9011 All goods Manufacture in which all the materials used are classified within a heading other than that of the product, and

the value of all the materials used does not exceed 40% of the ex-works price of the product, and
the value of all the non-originaties not exceed the valng materials used doue of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
Ex 9014 Other navigational instruments and appliances Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
9015 to9017 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
9018 All goods:    
  Dentists’ chairs incorporating dental appliances or dentists’ spittoons Manufacture from materials of any heading, incl. other materials of heading 9018 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
  Other Manufacture in which

All the materials used are classified within a heading other than that of the product, and
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 25% of the ex-works price of the product
9019 and 9020 All goods Manufacture in which:

All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
9024 to9027 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
9028 All goods:    
  Parts and accessories
Other
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, and
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
    the value of all the non-originating material used does not exceed the value of the originating materials used  
9029 to9033 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  

Chapter 91

Clocks and watches and parts thereof

Rule for all products of this chapter apart from those exceptions listed below:

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
9105 and9109 All goods Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
the value of all the non-originating material used does not exceed the value of the originating materials used
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
9110 All goods Manufacture in which:

The value of all the materials used does not exceed 40% of the ex-works price of the product, and
within the above limit, the value of all the materials of heading 9114 used does not exceed 10% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
9111 and9112 All goods All the materials used are classified within a heading other than that of the product, and
the value of all the materials used does not exceed 40% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
9113 All goods:    
  Of base metal, whether or not plated, or of clad precious metal Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
  Other Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  

Chapter 92

Musical instruments: parts and accessories of such articles

Rule for all products of this chapter:

Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Chapter 93

Arms and ammunition, parts and accessories thereof

Rule for all products of this chapter:

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Chapter 94

Furniture, bedding, mattresses, mattress supports, cushions and similar stuffed furnishings, lamps and lighting fittings, not elsewhere specified or included, illuminated nameplates and the like, prefabricated buildings

Rule(s) for all products of this chapter apart from those listed below:

Origin rule (1) Origin rule (2)
Manufacture in which all the materials used are classified within a heading other than that 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

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex. 9401 andEx 9403 Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m² or less Manufacture in which all the materials used are classified in a heading other than that of the product, or
manufacture from cotton cloth already made up in a form ready for use of headings 9401 or 9403 provided:
Its value does not exceed 25% of the ex-works price of the product, and
 
all the other materials used are already originating and are classified in a heading other than 9401 or 9403 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product    
9405 and9406 All goods Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  

Chapter 95

Toys, games and sports requisites, parts and accessories thereof

Rule for all products of this chapter apart from those listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘materials’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
9503 All goods Manufacture in which:

all the materials used are classified within a heading other than that of the product, and
 
    the value of all the materials used does not exceed 50% of the ex-works price of the product  
Ex 9506 Golf clubs and parts thereof Manufacture in which all the materials used are classified within a heading other than that of the product. However, roughly shaped blocks for making golf clubs heads may be used  

Chapter 96

Miscellaneous manufactured articles

Rule for all products of this chapter apart from those listed below:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Exceptions

Heading Goods Origin rule (1) Origin rule (2)
Ex 9601 and Ex 9602 Articles of animal, vegetable or mineral carving materials Manufacture from ‘worked’ carving materials of the same heading as the product.  
Ex 9603 Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
9605 All goods Each item in the set must satisfy the rule, which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided their total value does not exceed 15% of the ex-works price of the set  
9606 All goods Manufacture in which:  
    All the materials used are classified within a heading other than that of the product, and  
    the value of all the materials used does not exceed 50% of the ex-works price of the product  
9608 All goods Manufacture in which all the materials used are classified within a heading other than that of the product. However, nibs or nib-points classified within the same heading may be used  
9612 All goods Manufacture in which all the materials used are classified within a heading other than that of the product, and
the value of the materials used does not exceed 50% of the ex-works price of the product
 
Ex 9613 Lighters with piezo-igniter Manufacture in which the value of all the materials of heading 9613 used does not exceed 30% of the ex-works price of the product  
Ex 9614 Smoking pipes and pipe bowls Manufacture from roughly shaped blocks  

Chapter 97

Works of art, collectors’ pieces and antiques

Rule for all products of this chapter:

Manufacture in which all the materials used are classified within a heading other than that of the product.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

7. Exceptions to the general Rules of Origin

7.1 Are the origin rules the same for every country covered by this notice?

No. This section lists those instances where the rules for certain products imported from or exported to the following countries are different to the general rules in section 6:

  • Serbia, Montenegro, Macedonia (7.2)
  • Bosnia-Herzegovina (7.3)
  • Kosovo and Moldova (7.4)
  • Albania (7.5)
  • OCT countries (7.6)
  • ACP covered by MAR (7.7)
  • Cariforum (EPA) states (7.8)
  • Chile (7.9)
  • Ceuta and Melilla (7.10)
  • South Africa (7.11).

If a rule does not appear in this section you should apply the rule(s) as shown in section 6. (The same will apply if a chapter of general heading rule is not shown.)

7.2 Serbia, Montenegro, and Macedonia

The conditions and rules described in section 6 apply with the following exceptions to goods which are exported to or imported from the above countries.

Heading Goods Origin rule (1) Origin rule (2)
Ex 2852 Mercury compounds of saturated acylic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids, their halogenated, sulphonated, nitrated or notrosated derivatives Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 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
  Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives Maunufacture 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
  Mercury compounds of heterocyclic compounds with nitrogen hetero-atoms(s) only Manufacture from materials of any heading. However, the value of all the materials of heading 2852, 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
  Mercury compounds of 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 heading 2852, 2932 and 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
  Mercury compounds of naphthenic acids, their water-insoluble salts and their esters 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
  Other mercury compounds of 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 Manufacture 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 chapter 30 in the HS of the commodity codes The origin of the product in it’s original classification shall be retained  
  Sterile surgical or dental adhesion barriers, whether or not absorbable:

Made 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.*

*If the product is composed of materials classified within both headings 3901 to 3906, on the one hand, and 3907 to 3911, then this restriction only applies to that group of materials which predominates by weight in the product
 
  Made of fabrics Manufacture from:

(For special conditions relating to products made of a mixture of textile materials, see explanation of textiles in Notice 828.)

- natural fibres
- man-made staple fibres, not carded or combed or otherwise processed for spinning,

or
- chemical materials or textile pulp
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
  Appliances identifiable for ostomy use Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
Ex 3821 All goods Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
6503 All goods Manufacture from materials of any heading except that of the product.  
Ex 8443 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
Ex 8486 Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes
Machine tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching
machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass
– parts and accessories suitable for use solely or principally with the machines of headings 8456, 8462 and 8464

– marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates, parts and accessories thereof
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
  - moulds, injection or compression types Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
  – other lifting, handing, loading or unloading machinery Manufacture in which:

in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and
- in which the value of all non-originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
  - parts suitable for use solely or principally with the machinery of heading 8428 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
  - cameras of a kind used for preparing printing plates or cylinders which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates, parts and accessories thereof Manufacture

from materials of any heading, except that of the product
-in which the value of all the materials used does not exceed 40% of the ex-works price of the product,and

- in which the value of all non originating materials used does not exceed the value of all the originating materials used.
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
8487 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
Ex 8517 Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as local or wide area network), other than transmission or reception apparatus of headings 8443, 8525, 8527 or 8528 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and

- the value of all non originating materials used does not exceed the value of all the originating materials used.
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8520 All goods Manufacture:

-from materials of any heading except that 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
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
8523 Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, including matrices and masters for the production of discs, but excluding products of chapter 37 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
  – recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, including matrices and masters for the production of discs, but excluding products of chapter 37 Manufacture in which:

-the value of al the materials used does not exceed 40% of the ex-works price of the product
-within the above limit, the value of all the materials of headings 8523 used does not exceed 10% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
  – proximity cards and ‘smart cards’ with 2 or more electronic integrated circuits Manufacture in which:

the value of all the materials used does not exceed 40% of the ex-works price of the product, and
- within the above limits, the value of all the materials of headings 8541 and 8542 used does not exceed 10% of the ex-works price of the product or
The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Articles 3 and 4
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
  - ‘smart cards’ with one electronic integrated circuit Manufacture:

- from materials of any heading, except that of the product, and
- 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 30% of the ex-works price of the product
8524 All goods Manufacture

- from materials of any heading, except that 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
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
8528 Monitors and projectors, not incorporating television reception apparatus, of a kind soley or principally used in an automatic data-processing system of heading 8471 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
  -other monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus, Manufacture in which:

- the value of all the materials used does not exceed 40% of the ex-works price of the product, and
-the value of all the materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8529 Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:
– Suitable for use solely or principally with video recording or reproducing apparatus
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
  Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 Manufacture
- from materials of any heading, except that of the product, and
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 30% of the ex-works price of the product
  Other - in which:
the value of all the materials used does not exceed 40% of the ex-works price of the product, and
- the value of all non originating materials used does not exceed the value of all the originating materials used.
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8536 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000 V Manufacture in which:

 
- the value of all the materials used does not exceed 40% of the ex-works price of the product
- within the above limit, the value of all the materials of heading 8538 used does not exceed 10% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product    
  - connectors for optical fibres, optical fibre bundles or cables
- of plastics
- of ceramics, of iron and steel
- of copper
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product
Manufacture from materials of any heading other than that of the product

Manufacture:
from materials of any heading other than 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
 

7.3 Bosnia- Herzegovina

The conditions and rules described in section 6 apply with the following exceptions to goods which are exported to or imported from Bosnia- Herzegovina.

Heading Goods Origin rule (1) Origin rule (2)
2852 Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives 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
  Mercury compounds of 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 2852, 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 3006 - Waste pharmaceuticals specified in note 4(k) to this chapter

- Sterile surgical or dental adhesion barriers, whether or not absorbable
The origin of the product in its original classification shall be retained  
  - made 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 Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
  - made of fabrics Manufacture from– natural fibres– man made staple, not carded or combed or otherwise processed for spinning or
- chemical materials or textile pulp
 
  - Appliances identifiable for ostomy use, Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
Ex 3821 Prepared culture media for maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
8443 Printers, for office machines (for example automatic data processing machines, word processing machines etc) Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
8485 All goods Manufacture:

- from materials of any heading, except that of the product, and
- 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 30% of the ex-works price of the product
8486 - Machine tools for working any material by removal of material, by laser or other light or photon beam, ultra-sonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes, parts and accessories thereof,
- machine tools (including presses) for working metal by bending, folding, straightening flattening, parts and accessories thereof,
-machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working parts and accessories thereof,
- marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates, parts and accessories thereof,
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
  - moulds, inspection or compression types Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
  -lifting, handing, loading or unloading machinery Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and
In which the value of all non- originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
Ex 8517 Other apparatus for the transmission or reception of voices, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443, 8525, 8527 or 8528 Manufacture in which:

the value of all the materials used does not exceed 40% of the ex-works price of the product, and
in which the value of all non- originating materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8523 Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of chapter 37, Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
  - recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or other phenomena, but excluding products of chapter 37. Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and
-within the above limit, the value of all the materials of heading 8523 used does not exceed 10% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
  Matrices and masters for the production of discs, but excluding products of chapter 37. Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product, and
-within the above limit, the value of all the materials of heading 8523 used does not exceed 10% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
  -proximity cards and ‘smart cards’ with 2 or more electronic integrated circuits Manufacture:

-from materials of any heading, except that of the product, and
- 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 30% of the ex-works price of the product
  -‘smart cards’ with one electronic integrated circuit Manufacture in which:- the value of all the materials used does not exceed 40% of the ex-works price of the product, and
- within the above limit, the value of all the materials of heading 8541 and 8542 used does not exceed 10% of the ex-works price of the product, or
The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a country other than those specified in Articles 3 and 4
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8528 - monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product  
  - other monitors and projectors, not incorporating television reception apparatus, reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus Manufacture in which:

- the value of all the materials used does not exceed 40% of the ex-works price of the product, and
-the value of all the non-originating materials used does not exceed the value of all the originating materials used.
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8536 - Electrical apparatus for switching or protecting electrical circuits, or for making connectons to or in electrical circuits for a voltage not exceeding 1000V. Manufacture in which:

- the value of all the materials used does not exceed 40% of the ex-works price of the product, and
-within the above limit, the value of all materials of heading 8538 used does not exceed 10% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 30% of the ex-works price of the product
  - connectors for optical fibres, optical fibre bundles or cables
- of plastics
Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
  - of ceramics Manufacture from materials of any heading, except that of the product  
  -of copper 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
 
8548 - Waste and scrap of primary cells, primary batteries and electric accumulators, spent primary cells, spent primary batteries and spent electric accumulators, electrical parts of machinery or apparatus, not specified or included elsewhere in this chapter

- Electronic microassemblies
Manufacture 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, and
- within the above limit, the value of al the materials of headings 8541 and 8542 used does not exceed 10% of the ex-works price of the product
 

7.4 Kosovo and Moldova

The conditions and rules described in section 6 apply with the following exceptions to goods which are exported to or imported from the above countries.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Heading Goods Origin rule (1) Origin rule (2)
1901 Other goods Manufacture in which:  
    All the materials used are classified in a heading other than that of the product,  
    and  
    the value of any materials of each of chapters 4 and17 used must not exceed 30% of the ex-works price of the product  
2106 All goods Manufacture in which:  
    All the materials used are classified in a heading other than that of the product,  
    and  
    the value of any materials of each of chapters 4 and 17 used must not exceed 30% of the ex-works price of the product  

7.5 Albania

The conditions and rules in section 6 apply with the following exceptions to goods which are exported to or imported from Albania.

Remember the term ‘material’ means any non-originating material unless otherwise indicated.

Heading Goods Origin rule (1) Origin rule (2)
8542 Electronic integrated circuits and micro-assemblies Manufacture in which:
the value of all the materials used does not exceed 40% of the ex-works price of the product, and
within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10% 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

7.6 OCT countries

The conditions and rules described in section 6 apply with the following exceptions to goods which are exported to or imported from the OCT countries.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Heading Goods Origin rule (1) Origin rule (2)
Ex chapter 03 Fish and crustaceans, molluscs and other aquatic invertebrates, except for: Manufacture in which all the materials of chapter 3 used must be wholly obtained  
       
1901 All goods
Malt extract
Other
Manufacture from cereals of chapter 10

Manufacture in which:

All the materials used are classified in a heading other than that of the product, and
the value of any
materials of each of chapters 4 and 17 used must not exceed 30% of the ex-works price of the product
 
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 grain (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included Manufacture:

from materials not classified within heading No 1806:
In which all the cereals and flour
(except durum wheat and it’s derivatives )
used must be wholly obtained,
in which the value of any materials of chapter 17 used does not exceed 30% of the ex-works price of the product
 
2106 All goods Manufacture in which:

All the materials used are classified in a heading other than that of the product, and
 
    the value of any materials of each of chapters 4 and 17 used must not exceed 30% of the ex-works price of the product  
Ex 2939 Concentrates of poppystraw containing not less than 50% by weight of alkeloids Manufacture in which all the materials used are classified within a heading than that of theproduct. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price ofthe product Manufacture in which the value of all materials used does not exceed 40% of the ex-works price of the product
Ex 3006 Waste pharmaceuticals specified in note (k) to chapter 30 in the HS of the commodity codes Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials are classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product  
4107 All goods Retanning of pre-tanned leather Manufacture in which all the materials used are classified within a heading other than that of the product
4109 All goods Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50% of the ex-works price of the product  
4112 and 4113 All goods Manufacture in which all the materials used are classified within a heading other than that of the product  
Ex 4114 Patent leather and patent laminated leather Manufacture in which all the materials used are classified within a heading other than that of the product  
8542 All goods Manufacture:

- in which the value of all the materials used does not exceed 40% of the ex-works price of the product

- where, within the above limit, the materials classified within the heading No 8541 or 8542, taken together, are only used up to a value of 10% of the ex-works price of the product
Manufacture in which the value of al the materials used does not exceed 25% of the ex-works price of the product

*For special conditions relating to products made of a mixture of textile materials, see Notes on chapters 50 to 65

7.7 ACP states covered by MAR

JCCC CIP (07) 56 gives information on this agreement and lists the countries involved. The new preferential Rules of Origin under the Interim Trade Agreement covered by the provisions of the MAR from 1 January 2008 can also be access via JCCC CIP (07)56, go to Tariff Preference: ACP states - new Rules of Origin

The MAR is available in Official Journal L348 dated 31 December 2007 on the EU Commission Website go to Official Journal L348

7.8 Cariforum (EPA) states

Joint Customs Consultative Committee Customs Information Paper (09)06 gives information on this agreement and lists the states involved.

  • please note that Haiti is part of the agreement from 11 December 2009

The new preferential Rules of Origin under the Trade Agreement between the EU and the EPA applicable from 29 December 2008 are published in Official Journal L289 dated 30 October 2008 on the EU Commission website. The origin rules can also be accessed at Economic Partnership Agreement between EU - CARIFORUM states - Annex A

7.9 Chile

The conditions and rules described in section 6 apply with the following exception to goods which are exported to or imported from Chile:

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

The following rules will apply on a permanent basis

Heading Goods Origin rule (1) Origin rule (2)
2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter    
  Citrus juices Manufacture in which:

All the citrus fruits must be wholly obtained

and

the value of any materials of chapter 17 used does not exceed 30% of the ex-works price of the product
 
  Other Manufacture in which:

All the materials are classified within a heading other than that of the product

and

The value of any materials of chapter 17 used does not exceed 30% of the ex-works price of the product
 
Ex 3920 Ionomer sheet or film Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
  Sheets of regenerated cellulose, polyamides or polyethylene 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 Foils of plastic, metallised Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron *

*The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003- 16 by Gardner Hazemeter (ie, Hazefactor), is less than 2%
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
Ex 4820 Letter pads Manufacture:

from materials of any heading except that of the product

and

in which the value of all the materialsused does not exceed 50% of the ex-works price of the product
 
Ex 7321 Cooking appliances and plate warmers:

for gas fuel or for both gas and other fuels
Manufacture from, materials of any heading, except that of the product Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the product
8418 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other than air conditioning machines of heading 8415 Manufacture from,materials of any heading, except that of the product

and

in which the value of all the non-originating materials used does not exceed 40% of the ex-works price of the product

and

in which the value of all the materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
  Combined refrigerators- freezers fitted with separate external doors, refrigerators household type, refrigerating or freezing display counters, cabinets, show-cases and the like, other refrigerators, freezers and other refrigerating or freezing equipment Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  
  Freezers and compression type units whose condensers are heat exchangers Manufacture:

from materials of any heading, except that of the product

and

in which the value of all the materials used does not exceed 40% of the ex-works price of the product

and

in which the value of all the materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all materials used does not exceed 25% of the ex-works price of the product
  Furniture designed to receive refrigerating or freezing equipment Manufacture in which the value of all materials used does not exceed 50% of the ex-works price of the product  
  Other parts of refrigerators Manufacture in which the value of all materials used does not exceed 35% of the ex-works price of the product  
8469 to 8473 Office machines (such as typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines) and parts and accessories thereof Manufacture in which the value of all materials used does not exceed 50% of the ex-works price of the product  
Ex 8481 Taps, cocks, valves and appliances for pipes, boiler shells, tanks, vats or the like, including pressure reducing valves and thermostatically controlled valves:    
  Other appliances Manufacture in which the value of all materials used does not exceed 40% of the ex-works price of the product  
Ex 8509 Vacuum cleaners, including dry and wet vacuum cleaners, floor polishers Manufacture in which the value of all materials used does not exceed 40% of the ex-works price of the product  
8517 Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems, videophones Manufacture in which the value of all materials used does not exceed 50% of the ex-works price of the product  
8523 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of chapter 37 Manufacture in which the value of all materials used does not exceed 50% of the ex-works price of the product  
8525 Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus Manufacture in which the value of all materials used does not exceed 50% of the ex-works price of the product  
  Television cameras, still image video cameras and other video camera recorders, digital cameras Manufacture in which:

the value of all materials used does not exceed 40% of the ex-works price of the product

and

value of all materials used does not exceed the value of all the originating materials used
Manufacture in which the value of all the materials used does not exceed 25% of the ex-works price of the product
8542 All goods Manufacture in which:

the value of all the materials used does not exceed 40% of the ex-works price of the product

and

where, within the above limit, materials classified within heading No 8541 or 8542 taken together, are only used up to a value of 10% 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
9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters. Manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product  

7.10 Ceuta and Melilla

The conditions and rules described in section 6 apply with the following exceptions to goods which are exported to or imported from the above countries.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Heading Goods Origin rule (1) Origin rule (2)
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 grain (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included Manufacture:

from materials not classified within heading No 1806, and

in which all the cereals and flour

(except durum wheat and its derivatives) used must be wholly obtained, and

in which the value of any materials of chapter 17 used does not exceed 30% of the ex-works price of the product
 
Ex 2939 Concentrates of poppystraw containing not less than 50% by weight of alkeloids Manufacture in which all the materials used are classified within a heading other than that of the product.
However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product
Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product
Ex 3006 Waste pharmaceuticals specified in note (k) to chapter 30 in the HS of the commodity codes Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product  
4107 All goods Retanning of pre-tanned leather or

Manufacture in which all the materials used are classified within a heading other than that of the product
 
4109 All goods Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50% of the ex-works price of the product  
4112 and 4113 All goods Manufacture in which all the materials used are classified within a heading other than that of the product  
Ex 4114 Patent leather and patent laminated leather Manufacture in which all the materials used are classified within a heading other than that of the product  
8542 All goods Manufacture:

-in which the value of all the materials used does not exceed 40% of the ex-works price of the product

-where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10% 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

7.11 South Africa

The following exceptions relate to those headings where the origin rules in the agreement for South Africa differ from the rules in section 6.

Remember: the term ‘material’ means any non-originating material unless otherwise indicated.

Heading Goods Origin rule (1) Origin rule (2)
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 and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included Manufacture:

from materials not classified within heading No 1806

in which all the cereals and flour (except durum wheat and it’s derivatives) used must be wholly obtained

in which the value of any materials of chapter 17 used does not exceed 30% of the ex-works price of the product
 
2207 All goods Manufacture in which:

-all the materials used are classified within a heading other than that of the product

-all the grapes used or any material derived from grapes used must be wholly obtained
 
Ex 2939 Concentrates of poppystraw containing not less than 50% by weight of alkeloids Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product Manufacture in which the value of all materials used does not exceed 40% of the ex-works price of the product
Ex 3006 Waste pharmaceuticals specified in note (k) to chapter 30 in the HS of the commodity codes Manufacture in which all the materials used are classified within a heading other than that of the product.
However, materials classified within the same heading may be used provided their value does not exceed 20% of the ex-works price of the product
 
Ex 3507 Prepared enzymes not elsewhere specified or included. Manufacture in which the value of all the materials used does not exceed 40% of the ex - works price of the product  
4107 All goods Retanning of pre-tanned leather Manufacture in which all the materials used are classified within a heading other than that of the product
4109 All goods Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50% of the ex-works price of the product  
4112 and 4113 All goods Manufacture in which all the materials used are classified within a heading other than that of the product  
Ex 4114 Patent leather and patent laminated leather Manufacture in which all the materials used are classified within a heading other than that of the product  
7006 All goods Manufacture from materials of heading 7001  
8542 All goods Manufacture in which the value of all the materials used does not exceed 40% of the ex-works price of the product.

Where, within the above limit, the materials classified within heading No 8541 and 8542, taken together, are only used up to a value of 10% 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
9608 All goods Manufacture in which all the materials used are classified within a heading other than that of the product  

8. Petroleum products specific processes

8.1 Headings Ex 2707, 2710 to 2715, Ex 2901, Ex 2902 and Ex 3403

For the purposes of headings Ex 2707, 2710 to 2715, Ex 2901, Ex 2902 and Ex 3403, the specific processes referred to in section 6 are as follows:

  • vacuum distillation
  • redistillation by a very thorough fractionation process
  • cracking
  • reforming
  • extraction by means of selective solvents
  • the process comprising all the following operations - processing with concentrated sulphuric acid, oleum or sulphuric anhydride - neutralization with alkaline agents - decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite
  • polymerisation
  • iomerization
  • desulphurization with hydrogen resulting in a reduction of at least 85% of the sulphur content of the products processed (ASTM D method 1266 - 59 T method) - applies to heavy oils of Ex 2710 only
  • deparaffining by a process other than filtering - applies to heading 2710 only
  • treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 25°C with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading Ex 2710 (eg, hydrofinishing or decolorization) in order, more especially to improve colour or stability shall not, however, be deemed to be a specific process - applies to heavy oils of Ex 2710 only
  • atmospheric distillation, on condition that less than 30% of these products distils, by volume, including losses, at 30°C by the ASTM D 86 method applies to heavy oils of Ex 2710 only, and
  • treatment by means of a high frequency electrical brush discharge - applies to heavy oils other than gas and fuel oils of Ex 2710,

For the purpose of Headings Ex 2707, 2713 to 2715, Ex 2901, Ex 2902 and Ex 3403, the following simple operations or combination of these operations or like operations do not confer origin:

  • cleaning
  • decanting
  • desalting
  • water separation
  • filtering
  • colouring
  • marking
  • obtaining a sulphur content as a result of mixing products with different sulphur contents

9. Lists of minimal processes

9.1 About minimal processes and the lists

If the only processing carried out in the EU or partner beneficiary country is among the minimal processes listed in this section the final product cannot be regarded as originating. This applies even if the origin rule does not require non-originating materials to change Tariff Heading.

The list of minimal processes varies slightly from one agreement to another, and it is therefore important that you consult all of the 4 lists in this section.

See for minimal processes in ..
List 1 The ‘Euro-Mediterranean Agreements’ (between the EU and, Iceland, Liechtenstein, Norway, Albania, Egypt, Faroe Islands, Israel, Jordan, Lebanon, Algeria, Morocco, Syria, West Bank Gaza, Tunisia, Turkey and Switzerland) and in the Agreements between the EU and Macedonia
List 2 The autonomous preferential trade arrangements between the EU and the beneficiary countries of the GSP, the ACP/OCT Countries, Kosovo and Moldova
List 3 the preferential trade Agreement between the EU and Chile
List 4 the preferential trade arrangements between the EU and Bosnia-Herzegovina, Montenegro and Serbia
List 5 The preferential trade agreement between the EU and South Korea
List 6 the preferential trade agreements between the EU and ACP/MAR
List 7 The preferential trade agreement between the EU and Cariforum (EPA) states
List 8 the preferential trade arrangements between the EU and all other countries covered by this notice including those between the EU and Turkey for agricultural and coal and steel products.

9.2 List 1

Minimal processes in the ‘Euro-Mediterranean Agreements’ (between the EU and Iceland, Liechtenstein, Norway, Egypt, Faroe Islands, Israel, Jordan, Lebanon, Algeria, Morocco, Syria, Tunisia, West Bank Gaza, Turkey (for the application of diagonal cumulation origin - see section 2.14 and Switzerland) and in the Agreements between the EU and Macedonia

The following are not sufficient in themselves to confer origin:

(a) preserving operations to make sure 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 2 or more operations specified in subparagraphs (a) to (n)

(p) slaughter of animals.

9.3 List 2

Minimal processes in the preferential trade arrangements between the EU and the beneficiary countries of the GSP, the OCT Countries, Kosovo and Moldova.

The following are not sufficient in themselves to confer origin:

(a) preserving operations to make sure 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 and other coverings

(d) ironing or pressing of textiles

(e) simple painting and polishing operations

(f) husking, partial or total milling, polishing, and glazing of cereals and rice

(g) operations to colour sugar or form sugar lumps, partial or total milling of sugar

(h) peeling, stoning or 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, where one or more components of the mixture do not meet the origin rules set out in this notice

(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts

(o) a combination of 2 or more operations specified in points (a) to (n)

(p) slaughter of animals.

9.4 List 3

Minimal processes in the preferential trade Agreement between the EU and Chile

The following are not sufficient in themselves to confer origin:

(a) preserving operations to make sure that 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 and 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 or 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, where one or more components of the mixture do not meet the origin rules set out in this notice

(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts

(o) operations whose sole purpose is to ease loading

(p) a combination of 2 or more operations specified in points (a) to (o)

(q) slaughter of animals.

9.5 List 4

Minimal processes in the preferential trade agreements between the EU and Bosnia-Herzegovina, Montenegro and Serbia

The following processes are not sufficient in themselves to confer origin:

(a) preserving operations to make sure that 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 and 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 or 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, mixing of sugar with any other material

(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts

(o) a combination of 2 or more operations specified in points (a) to (n)

(p) slaughter of animals.

9.6 List 5

Minimal processes in the preferential trade agreements between the EU and South Korea

The following are not sufficient in themselves to confer origin:

(a) preserving operations to make sure that the products remain in good condition during transport and storage

(b) change of packaging, 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 or flavour sugar or form sugar lumps, partial or total milling of crystal sugar

(h) peeling, stoning and shelling of fruits, nuts and vegetables

(i) sharpening, simple grinding or simple cutting

(j) sifting, screening, sorting, classifying, grading or matching (including the making-up of sets of articles)

(k) simple placing in bottles, cans, flasks, bags, cases or 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, mixing of sugar with any material

(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts

(o) testing or calibrations

(p) a combination of 2 or more operations specified in subparagraphs (a) through (o)

(q) slaughter of animals.

9.7 List 6

Minimal processes in the preferential trade agreements between the EU and ACP/MAR

The following are not sufficient in themselves to confer origin:

(a) operations to make sure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations

(b) simple operations consisting of the removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up

(c) (i) changes of packaging and breaking up and assembly of packages

(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc, and all other simple packaging operations

(d) affixing marks, labels and other like distinguishing signs on products or their packaging

(e) simple mixing of products, whether or not of different kinds, mixing of sugar with any other material

((f) simple assembly of parts to constitute a complete product

(g) a combination of 2 or more of the operations specified in points (a) to (f)

(h) slaughter of animals

(i) husking, partial or total bleaching, polishing and glazing of cereals and rice

(j) operations to colour sugar or form sugar lumps, partial or total milling of sugar

(k) peeling, stoning and shelling of fruits, nuts and vegetables.

9.8 List 7

Minimal processes in the preferential trade agreements between the EU and EPA states

a) operations to make sure the preservation of products 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) 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, partial or total milling of crystal sugar

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, mixing of sugar with any other material

n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts

o) a combination of 2 or more operations specified in (a) to (n)

p) slaughter of animals.

9.9 List 8

Minimal processes in the preferential trade arrangements between the EU and all other countries covered by this notice (including those between the EU and Turkey for agricultural products)

The following processes are not sufficient in themselves to confer origin:

(a) operations to make sure the preservation of merchandise in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations)

(b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making up of sets of articles), washing, painting, cutting up

(c) changes of packing and breaking up and assembly of consignments. Simple placing in bottles, flasks, bags, cases, boxes, fixing on cards, or boards, etc, and all other simple packaging operations

(d) affixing marks, labels or other like distinguishing signs on products or their packaging

(e) simple mixing of products, whether or not of different kinds, where one or more of the components of the mixtures do not meet the conditions laid down in the rules to enable them to be considered as originating

(f) simple assembly of parts of articles to make up a complete article

(g) a combination of 2 or more operations specified in paragraphs ( a) to (f)

(h) slaughter of animals.

10. Glossary of terms and references

Term Description
ACP

MAR
African Caribbean and Pacific states

Market Access Regulation
OCT Overseas Countries and Territories
BIS Department for Business Innovation and Skills
EC European Community
EEA Consists of Iceland, Norway and Liechtenstein
EFTA European Free Trade Association
EPA Economic Partnership Agreement
EU European Union
Chapters First 2 digits of the Commodity code as used in the HMRC Tariff.
Headings First 4 digits of the Commodity code.
‘Ex rule’ The rule(s) referred to in columns 3 and 4 of section 6 applies only to those products described in column 2 (for example Ex 8306).
Ex-works price In practice, the invoice price can often be taken as the ex-works price of a finished product. However, this is not the case where different terms clearly apply eg Carriage, Insurance and Freight (CIF) or where a special price has been ‘charged’ between associated companies. In these circumstance, the true price will need to be established ie. the price charged to non-associated customers for similar goods.

The ex-works price of a product shall include:

-the value of all supplied materials used in manufacture
-Profit
-all costs (material costs as well as other costs) effectively incurred by the manufacturer, for example, the ex-works price of recorded video cassettes, records, discs, media-carrying computer software and other such products comprising an element of intellectual property rights shall as far as possible include all costs with regard to the use of intellectual property rights for the manufacture of the goods, paid for by the manufacturer, whether or not the holder of such rights has his seat or residence in the country of production - no account shall be taken of commercial price reductions (eg, for early payment, or large quantity deliveries).
Pan Euro -Mediterranean Agreements The reciprocal trade agreements between the EU and Iceland, Norway, Liechtenstein, Switzerland, Egypt, Faroe Islands, Algeria, Lebanon, Syria, West Bank and Gaza Strip, Israel, Jordan, Morocco, Tunisia and Turkey.

This means that materials, components or parts originating in one or more countries in the Group, in accordance with appropriate Rules of Origin, may be further processed or incorporated in a finished product in another country within the group as if they had originated in the country concerned.

Some countries have still to conclude agreements with each other. A Matrix has been produced to show the state of play of these agreements and will be updated regularly.

You need to refer to the Matrix to establish whether a Pan Euro-Mediterranean proof of origin can be issued. This can be reached by the following:

Go to hmrc.gov.uk, input Pan Euro-Mediterranean Matrix into the search box and this will give you access to information on the current Matrix
Manufacture Covers any processing, working, specific operations or assembly (except for the minimal processes listed in section 9 of this notice) carried out in the manufacture of the product.
Materials Any ingredients, raw materials, parts or components used in manufacturing a product.
Matrix A spread sheet showing which countries have signed up with which other country in relation to the Pan Euro-Mediterranean and Western Balkans Agreements.
Originating products Products which have been ‘wholly produced’ in the EU or preference receiving country (see paragraph 2.1), or Products which incorporate imported (non-originating) materials which have undergone sufficient transformation (working or processing) in the EU or preference receiving country concerned (see paragraph 2.2).
Non-originating materials In practice, non-originating materials can normally be regarded as raw materials, ingredients, components, parts, etc which have been imported into the EU or the preference receiving country for further processing or for inclusion in a finished product. However, the term also applies to any materials used to manufacture a product which do not meet the wholly produced or sufficiently transformed criteria.
Product The product being manufactured, even if it is intended for later use in another manufacturing operation.
Supplier A trader who supplies products to a buyer for eventual export.
Value of materials The customs value at the time of importation of the non-originating materials used, or if this is not known the first known price paid for those materials. This definition of value is also to be used where the value of any originating materials needs to be established.

Your rights and obligations

Your Charter explains what you can expect from us and what we expect from you. For more information, go to Your Charter

Do you have any comments or suggestions?

If you have any comments or suggestions to make about this notice please write to

HM Revenue and Customs
Customs Duty Liability Team
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex
SS99 1AA

Please note this address is not for general enquires.

For your general enquires please call our Helpline on Telephone: 0300 200 3700

Putting things right

If you are unhappy with our service, please contact the person or office you have been dealing with. They will try to put things right. If you are still unhappy, they will tell you how to complain.

If you want to know more about making a complaint go to hmrc.gov.uk and under quick links, select Complaints and appeals.

How we use your information

HMRC is a Data Controller under the Data Protection Act 1998. We hold information for the purposes specified in our notification to the Information Commissioner, including the assessment and collection of tax and duties, the payment of benefits and the prevention and detection of crime, and may use this information for any of them.

We may get information about you from others, or we may give information to them. If we do, it will only be as the law permits to:

  • check the accuracy of information
  • prevent or detect crime
  • protect public funds.

We may check information we receive about you with what is already in our records. This can include information provided by you, as well as by others, such as other government departments or agencies and overseas tax and customs authorities. We will not give information to anyone outside HMRC unless the law permits us to do so.

For more information go to hmrc.gov.uk and look for Data Protection Act within the Search facility.