AHTN 2012 -Latest Perintah Duti

30 Ogos 2012 30 August 2012

P.U. (A) 277

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT GAZETTE

PERINTAH DUTI KASTAM (BARANG-BARANG BERASAL DARI NEGERI-NEGERI ASEAN) (TATANAMA TARIF BERHARMONIS ASEAN DAN PERJANJIAN PERDAGANGAN BARANGAN ASEAN)

2012

CUSTOMS DUTIES (GOODS OF ASEAN COUNTRIES ORIGIN) (ASEAN HARMONISED TARIFF NOMENCLATURE AND ASEAN

TRADE IN GOODS AGREEMENT) ORDER 2012

DISIARKAN OLEH/ PUBLISHED BY

JABATAN PEGUAM NEGARA/ ATTORNEY GENERALS CHAMBERS

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AKTA KASTAM 1967

PERINTAH DUTI KASTAM (BARANG-BARANG BERASAL DARI NEGERI-NEGERI ASEAN) (TATANAMA TARIF BERHARMONIS ASEAN DAN PERJANJIAN PERDAGANGAN

BARANGAN ASEAN) 2012

PADA menjalankan kuasa yang diberikan oleh subseksyen 11(1) Akta Kastam 1967

[Akta 235], Menteri membuat perintah yang berikut:

Nama dan permulaan kuat kuasa

1. (1) Perintah ini bolehlah dinamakan Perintah Duti Kastam (Barang-

Barang Berasal Dari Negeri-Negeri ASEAN) (Tatanama Tarif Berharmonis ASEAN

Dan Perjanjian Perdagangan Barangan ASEAN) 2012.

(2) Perintah ini mula berkuat kuasa pada 31 Oktober 2012.

Tafsiran

2. Dalam Perintah ini, melainkan jika konteksnya menghendaki makna yang lain

AHTN ertinya Tatanama Tarif Berharmonis ASEAN;

ATIGA ertinya Perjanjian Perdagangan Barangan ASEAN yang ditandatangan

pada 26 Februari 2009;

TRQ ertinya kadar tarif kuota.

Duti ATIGA

3. (1) Tertakluk kepada peruntukan Jadual Pertama, duti import hendaklah

dilevi ke atas, dan dibayar oleh pengimport, berkenaan dengan kepala, subkepala dan

barang-barang yang dinyatakan dalam ruang (1), (2) dan (3) Jadual Kedua, yang berasal

dari negeri-negeri ASEAN, mengikut kadar duti ATIGA yang dinyatakan dalam ruang (7)

Jadual Kedua, yang diimport ke dalam Malaysia.

(2) Jika kadar duti ATIGA dinyatakan dalam ruang (7) Jadual Kedua

berkenaan dengan sesuatu jenis barang-barang yang tertentu, kadar itu hendaklah

dilevi ke atas dan hendaklah dibayar oleh pengimport sebagai ganti duti import

sepenuhnya yang sepadan yang dinyatakan dalam ruang (5) Jadual Kedua, berkenaan

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dengan barang-barang dari jenis itu, yang dibuktikan hingga memuaskan hati Ketua

Pengarah sebagai telah berasal dari negeri-negeri ASEAN.

(3) Tiada barang-barang berhak kepada kadar duti ATIGA melainkan jika

kadar duti ATIGA ke atas barang-barang atau jenis barang-barang yang seumpamanya

di negeri ASEAN yang mengeksport tidak lebih daripada 20% ad valorem jika kadar duti

ATIGA yang dinyatakan dalam ruang (7) Jadual Kedua adalah 20% ad valorem atau

kurang.

(4) Dalam hal barang-barang yang boleh dikenakan duti import yang dimport

pada atau dengan mana-mana orang yang memasuki Malaysia atau dalam bagasi orang

itu dan dimaksudkan untuk kegunaan bukan komersial (kecuali kenderaan motor,

minuman beralkohol, spirit, tembakau dan rokok) duti kastam pada kadar sama rata

30% ad valorem hendaklah dilevi ke atas dan dibayar oleh pengimport ke atas barang-

barang itu.

(5) Bagi maksud Perintah ini, negeri ASEAN ertinya Brunei, Kemboja,

Indonesia, Laos, Malaysia, Myanmar, Filipina, Singapura, Thailand atau Vietnam,

mengikut mana-mana yang berkenaan, dan negeri-negeri ASEAN hendaklah

ditafsirkan dengan sewajarnya.

Duti Kastam

4. (1) Jika barang-barang yang tidak berhak kepada kadar duti ATIGA, duti

import hendaklah dilevi mengikut kadar penuh dan dibayar oleh pengimport berkenaan

dengan kepala, subkepala dan barang-barang yang disenaraikan dalam ruang (1), (2)

dan (3) Jadual Kedua, mengikut kadar yang dinyatakan dalam ruang (5) Jadual itu.

(2) Duti eksport hendaklah dilevi ke atas dan dibayar oleh pengeksport

berkenaan dengan kepala, subkepala dan barang-barang yang disenaraikan dalam

ruang (1), (2) dan (3) Jadual Kedua, mengikut kadar yang dinyatakan dalam ruang (6)

Jadual itu, yang dieksport dari Malaysia.

(3) Dalam hal barang-barang yang tertakluk kepada kadar tarif kuota yang

dinyatakan dalam ruang (5) Jadual Kedua, duti import hendaklah dilevi mengikut kadar

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dalam dalam ruang (4) Appendix C, tertakluk kepada kuota yang ditetapkan oleh agensi

di ruang (5).

Tafsiran kadar yang ditunjuk dalam Jadual Kedua

5. Melainkan jika dinyatakan selainnya, kadar yang dilevi di bawah subperenggan

3(1), 3(2), 3(3), 4(1), 4(2) dan 4(3) Perintah ini hendaklah

(a) jika kadar duti yang dilevi itu dinyatakan sebagai peratusan, menjadi

peratusan bagi nilai barang-barang; dan

(b) jika kadar duti yang dilevi itu dinyatakan sebagai sejumlah wang, menjadi

jumlah wang yang dinyatakan, dan kadar itu hendaklah dibayar atas

setiap unit yang dinyatakan dalam ruang (4) Jadual Kedua.

Penjenisan barang-barang

6. (1) Penjenisan barang-barang dalam Jadual Kedua hendaklah tertakluk

kepada General Rules for the Intrepretation of the Harmonized System di bawah

International Convention on the Harmonized Commodity Description and Coding System.

(2) Jika timbul apa-apa persoalan sama ada apa-apa barang-barang

tertentu termasuk atau tidak dalam jenis barang-barang yang terdapat dalam Perintah

ini, persoalan itu hendaklah ditentukan oleh Ketua-ketua Pengarah Kastam ASEAN di

bawah Artikel 9 kepada Protocol Governing the Implementation of the AHTN melalui

mekanisme penyelesaian pertelingkahan yang ditetapkan.

Singkatan dan simbol

7. Singkatan dan simbol yang digunakan dalam Jadual Pertama dan Kedua kepada

Perintah ini, hendaklah mempunyai erti yang bersetentangan dengannya, sebagaimana

yang ditunjuk dalam Senarai Singkatan dan Simbol yang terdapat dalam Jadual Ketiga

Perintah ini.

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Pembatalan

8. Perintah Duti Kastam (Barang-Barang Berasal dari Negeri-Negeri ASEAN)

(Tatanama Tarif Berharmonis dan Perjanjian Perdagangan Barangan Antara

Negeri-Negeri ASEAN) 2007 [P.U. (A) 440/2007] dibatalkan.

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CUSTOMS ACT 1967

CUSTOMS DUTIES (GOODS OF ASEAN COUNTRIES ORIGIN) (ASEAN HARMONISED TARIFF NOMENCLATURE AND ASEAN TRADE IN GOODS AGREEMENT) ORDER 2012

IN exercise of the powers conferred by subsection 11(1) of the Customs Act 1967

[Act 235], the Minister makes the following order:

Citation and commencement

1. (1) This order may be cited as the Customs Duties (Goods of ASEAN

Countries Origin) (ASEAN Harmonised Tariff Nomenclature and ASEAN Trade in

Goods Agreement) Order 2012.

(2) This Order comes into operation on 31 October 2012.

Intrepretation

2. In this Order, unless the context otherwise requires

AHTN means ASEAN Harmonised Tariff Nomenclature;

ATIGA means ASEAN Trade In Goods Agreement signed on 26 February 2009;

TRQ means tariff rate quota.

ATIGA duty

3. (1) Subject to the provisions of the First Schedule, import duty shall be levied

on, and paid by the importer, in respect of heading, subheading and goods specified in

column (1), (2) and (3) of the Second Schedule, originated from ASEAN countries, at the

ATIGA rate of duty specified in column (7) of the Second Schedule, imported into

Malaysia.

(2) Where an ATIGA rate of duty is specified in column (7) of the Second

Schedule in respect of a particular class of goods, such rate shall be levied on and shall

be paid by the importer in lieu of the corresponding full import duty imposed as

specified in column (5) of the Second Schedule, in respect of goods of the class which

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are shown to the satisfaction of the Director General to have originated from ASEAN

countries.

(3) No goods shall be entitled to the ATIGA rate of duty unless the ATIGA rate

of duty on similar goods or class of goods in the expoting ASEAN country is not more

than 20% ad valorem where the ATIGA rate of duty specified in column (7) of the

Second Schedule is 20% ad valorem or less.

(4) In the case of these goods liable to import duty imported on or with any

person entering Malaysia or in the baggage of such person and intended for

non-commercial use (except motor vehicles, alcoholic beverages, spirits, tobbaco and

cigarettes) only a customs duty at a flat rate of 30% ad valorem shall be levied on and

paid by the importer of such goods.

(5) For the purposes of this Order, ASEAN country means Brunei,

Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand or

Vietnam, as the case may be, and ASEAN countries shall be construed accordingly.

Customs duty

4. (1) Where goods are not entitled to the ATIGA rate of duty, import duties

shall be levied at the full rate and paid by the importer in respect of the heading,

subheading and goods specified in columns (1), (2) and (3) of the Second Schedule

hereto, at the rates specified in (5) of the said Schedule.

(2) Export duties shall be levied on and paid by the exporter in respect of the

goods listed in columns (1), (2) and (3) of the Second Schedule hereto, at the rates

specified in column (6) of the said Schedule, exported from Malaysia.

(3) In the case of those goods subjects to tariff rate quota as specified in

column (5) of the Second Schedule, import duty shall be levied at specified rates in

Appendix C, subject to the quota as determined by the agency in column (5).

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Interpretation of rates shown in the Second Schedule

5. Unless otherwise specified, the rates levied under subparagraphs 3(1), 3(2),

3(3), 4(1), 4(2) and 4(3) shall

(a) where the rate of duty levied is expressed as a percentage, be that

percentage of the value of the goods; and

(b) where the rate of duty is expressed as a sum of money, be the sum

specified, and such rate shall be paid upon each unit specified in column

(4) of the Second Schedule.

Classification of goods

6. (1) The classification of goods in the Second Schedule shall be governed by

the General Rules for the Interpretation of the Harmonized System under the

International Convention on the Harmonized Commodity Description and Coding

System.

(2) If any question arises as to whether any particular goods are or are not

included in a class of goods appearing in the Order, such question shall be decided by

ASEAN Directors-General of Customs under Article 9 of the Protocol Governing the

Implementation of the AHTN via a prescribed dispute settlement mechanism.

Abbreviations and symbols

7. The abbreviations and symbols used in the First and Second Schedules to this

Order, shall have the meaning appearing against them as shown in the List of

Abbreviations and Symbols in the Third Schedule of this order.

Revocations

8. The Customs Duties (Goods of ASEAN Countries Origin) (ASEAN Harmonised

Tariff Nomenclature and ASEAN Trade in Goods Agreement) Order 2007

[P.U. (A) 440/2007] is revoked.

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JADUAL PERTAMA/FIRST SCHEDULE

[Subperenggan 3(1)/Subparagraph 3(1)]

ASEAN TRADE IN GOODS AGREEMENT

CHAPTER 3

RULES OF ORIGIN

Article 25

Definitions

For the purposes of this Chapter:

(a) Aquaculture means the farming of aquatic organisms

including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, from feedstock such as eggs, fry, fingerlings and larvae, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators;

(b) Costs, Insurance and Freight (CIF) means the value of

the goods imported, and includes the costs of freight and insurance up to the port or place of entry into the country of importation. The valuation shall be made in accordance with Article VII of GATT 1994 and the Agreement on the Implementation of Article VII of GATT 1994 as contained in Annex 1A to the WTO Agreement;

(c) FOB means the free-on-board value of the goods, inclusive

of the costs of transport to the port or site of final shipment abroad. The valuation shall be made in accordance with Article VII of GATT 1994 and the Agreement on the Implementation of Rule VII of GATT 1994 as contained in Annex 1A to the WTO Agreement;

(d) Generally accepted accounting principles (GAAP) means the recognized consensus or substantial authoritative support in the territory of a Member State, with respect to the recording of revenues, expenses, costs, assets and liabilities; the disclosure of information; and the preparation of financial statements. These standards may encompass broad guidelines of general application as well as detailed standards, practices and procedures;

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(e) Goods shall include materials and/or products, which can be wholly obtained or produced, even if they are intended for later use as materials in another production process. For the purposes of this Chapter, the terms goods and products can be used interchangeably;

(f) Identical and interchangeable materials means

materials being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which after being incorporated into the finished product cannot be distinguished from one another for origin purposes by virtue of any markings, etc.;

(g) Materials means any matter or substance used or

consumed in the production of goods or physically incorporated into another good or are subject to a process in the production of another good;

(h) Originating goods or originating material means goods

or material that qualifies as originating in accordance with the provisions of this Chapter;

(i) Packing materials and containers for transportation

means the goods used to protect a good during its transportation, different from those containers or materials used for its retail sale;

(j) Production means methods of obtaining goods, including

growing, mining, harvesting, raising, breeding, extracting, gathering, collecting, capturing, fishing, trapping, hunting, manufacturing, producing, processing or assembling goods; and

(k) Product specific rules means rules that specify that the

materials have undergone a change in tariff classification or a specific manufacturing or processing operation, or satisfy a Regional Value Content criterion or a combination of any of these criteria.

Article 26

Origin Criteria

For the purposes of this Agreement, a good imported into the territory of a Member State from another Member State shall be treated as an originating good if it conforms to the origin requirements under any one of the following conditions:

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(a) A good which is wholly obtained or produced in the exporting

Member State as set out and defined in Article 27; or

(b) A good not wholly obtained or produced in the exporting Member State, provided that the said goods are eligible under Article 28 or Article 30.

Article 27 Wholly Obtained or Produced Goods

Within the meaning of Article 26(a), the following shall be considered as wholly obtained or produced in the exporting Member State:

(a) Plant and plant products, including fruit, flowers,

vegetables, trees, seaweed, fungi and live plants, grown and harvested, picked or gathered in the exporting Member State;

(b) Live animals, including mammals, birds, fish,

crustaceans, molluscs, reptiles, bacteria and viruses, born and raised in the exporting Member State;

(c) Goods obtained from live animals in the exporting Member

State;

(d) Goods obtained from hunting, trapping, fishing, farming, aquaculture, gathering or capturing conducted in the exporting Member State;

(e) Minerals and other naturally occurring substances, not

included in paragraphs (a) to (d) of this Article, extracted or taken from its soil, waters, seabed or beneath its seabed;

(f) Products of sea-fishing taken by vessels registered with a

Member State and entitled to fly its flag and other products1 taken from the waters, seabed or beneath the seabed outside the territorial waters2 of that Member State, provided that that Member State has the rights to exploit such waters, seabed and beneath the seabed in accordance with international law3;

1 Other products refers to minerals and other naturally occurring substances extracted from the waters, seabed or

beneath the seabed outside the territorial waters. 2 For products of sea-fishing obtained from outside the territorial waters (e.g. Exclusive Economic Zone), originating

status would be conferred to that Member State with whom the vessels used to obtain such products are registered with and whose flag is flown in the said vessel, and provided that that Member State has the rights to exploit it under international law.

3 In accordance with international law, registration of vessels could only be made in one Member State.

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(g) Products of sea-fishing and other marine products taken

from the high seas by vessels registered with a Member State and entitled to fly the flag of that Member State;

(h) Products processed and/or made on board factory ships

registered with a Member State and entitled to fly the flag of that Member State, exclusively from products referred to in paragraph (g) of this Article;

(i) Articles collected there which can no longer perform

their original purpose nor are capable of being restored or repaired and are fit only for disposal or recovery of parts of raw materials, or for recycling purposes;

(j) Waste and scrap derived from:

(i) production in the exporting Member State; or (ii) used goods collected in the exporting Member State,

provided that such goods are fit only for the recovery of raw materials; and

(k) Goods obtained or produced in the exporting Member

State from products referred to in paragraphs (a) to (j) of this Article.

Article 28 Not Wholly Obtained or Produced Goods

1. (a) For the purposes of Article 28(b), goods shall be deemed to be originating in the Member State where working or processing of the goods has taken place:

(i) if the goods have a regional value content

(hereinafter referred to as ASEAN Value Content or the Regional Value Content (RVC)) of not less than forty percent (40%) calculated using the formula set out in Article 29; or

(ii) if all non-originating materials used in the

production of the goods have undergone a change in tariff classification (hereinafter referred to as CTC) at four-digit level (i.e. a change in tariff heading) of the Harmonized System.

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(b)

Each Member State shall permit the exporter of the good to decide whether to use paragraph 1(a)(i) or 1(a)(ii) of this Article when determining whether the goods qualify as originating goods of the Member State.

2.

(a)

Notwithstanding paragraph 1 of this Article, goods listed in Annex 3 shall qualify as originating goods if the goods satisfy the product specific rules set out therein.

(b)

Where a product specific rule provides a choice of rules from a RVC-based rule of origin, a CTC-based rule of origin, a specific manufacturing or processing operation, or a combination of any of these, each Member State shall permit the exporter of the goods to decide which rule to use in determining whether the goods qualify as originating goods of the Member State.

(c)

Where product specific rules specify a certain RVC, it is required that the RVC of a good is calculated using the formula set out in Article 29.

(d)

Where product specific rules requiring that the materials used have undergone CTC or a specific manufacturing or processing operation, the rules shall apply only to non- originating materials.

3. Notwithstanding paragraphs 1 and 2 of this Article, a good which is covered by Attachment A or B of the Ministerial Declaration on Trade in Information Technology Products adopted in the Ministerial Conference of the WTO on 13 December 1996, set out as Annex 4, shall be deemed to be originating in a Member State if it is assembled from materials covered under the same Annex.

Article 29 Calculation of Regional Value Content

1. For the purposes of Article 28, the formula for calculating ASEAN Value Content or RVC is as follows:

(a) Direct Method

ASEAN Material Cost

+ Direct Labour Cost

+ Direct Overhead Cost

+ Other Cost

+ Profit

RVC =

FOB Price

X 100%

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(b) Indirect Method

2. For the purposes of calculating the RVC provided in paragraph 1 of this Rule:

(a) ASEAN Material Cost is the CIF value of originating

materials, parts or goods that are acquired or self- produced by the producer in the production of the good;

(b) Value of Non-Originating Materials, Parts or Goods

shall be:

(i) The CIF value at the time of importation of the goods or importation can be proven; or

(ii) The earliest ascertained price paid for the goods of undetermined origin in the territory of the Member State where the working or processing takes place;

(c) Direct labour cost shall include wages, remuneration and

other employee benefits associated with the manufacturing process;

(d) The calculation of direct overhead cost shall include,

but is not limited to, real property items associated with the production process (insurance, factory rent and leasing, depreciation on buildings, repair and maintenance, taxes, interests on mortgage); leasing of and interest payments for plant and equipment; factory security; insurance (plant, equipment and materials used in the manufacture of the goods); utilities (energy, electricity, water and other utilities directly attributable to the production of the goods); research, development, design and engineering; dies, moulds, tooling and the depreciation, maintenance and repair of plant and equipment; royalties or licences (in connection with patented machines or processes used in the manufacture of the goods or the right to manufacture the goods); inspection and testing of materials and the goods; storage

RVC =

FOB Price

Value of Non-Originating Materials,

Parts or Goods

X 100%

FOB Price

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and handling in the factory; disposal of recyclable wastes; and cost elements in computing the value of raw materials, i.e. port and clearance charges and import duties paid for dutiable component; and

(e) FOB price means the free-on-board value of the goods

as defined in Rule 1. FOB price shall be determined by adding the value of materials, production cost, profit and other costs.

3. Member States shall determine and adhere to only one (1) method of calculating the RVC. Member States shall be given the flexibility to change their calculation method provided that such change is notified to the AFTA Council at least six (6) months prior to the adoption of the new method. Any verification to the ASEAN Value Content calculation by the importing Member State shall be done on the basis of the method used by the exporting Member State.

4. In determining the ASEAN Value Content, Member States shall closely adhere to the guidelines for costing methodologies set out in Annex 5.

5. Locally-procured materials produced by established licensed manufacturers, in compliance with domestic regulations, shall be deemed to have fulfilled the origin requirement of this Agreement; locally-procured materials from other sources shall be subjected to the origin verification pursuant to Article 574 for the purposes of origin determination.

6. The value of goods under this Chapter shall be determined in accordance with the provisions of Article 57.

Article 30 Accumulation

1. Unless otherwise provided in this Agreement, goods originating in a Member State, which are used in another Member State as materials for finished goods eligible for preferential tariff treatment, shall be considered to be originating in the latter Member State where working or processing of the finished goods has taken place.

2. If the RVC of the material is less than forty percent (40%), the qualifying ASEAN Value Content to be cumulated using the RVC criterion shall be in direct proportion to the actual domestic content provided that it is equal to or more than twenty percent (20%). The Implementing Guidelines are set out in Annex 6.

4 Article 57 refer to Customs Valuation of Chapter 6, ATIGA

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Article 31 Minimal Operations and Processes

1. Operations or processes undertaken, by themselves or in combination with each other for the purposes listed below, are considered to be minimal and shall not be taken into account in determining whether a good has been originating in one Member State:

(a) Ensuring preservation of goods in good condition for

the purposes of transport or storage;

(b) Facilitating shipment or transportation; and

(c) Packaging or presenting goods for sale.

2. A good originating in the territory of a Member State shall retain its initial originating status, when exported from another Member State, where operations undertaken have not gone beyond those referred to in paragraph 1 of this Article.

Article 32 Direct Consignment

1. Preferential tariff treatment shall be applied to goods satisfying the requirements of this Chapter and which are consigned directly between the territories of the exporting Member State and the importing Member State.

2. The following shall be considered as consigned directly from the exporting Member State to the importing Member State:

(a) Goods transported from an exporting Member State to

the importing Member State; or

(b) Goods transported through one or more Member States, other than the exporting Member State and the importing Member State, or through a non-Member State, provided that:

(i) the transit entry is justified for geographical

reason or by consideration related exclusively to transport requirements;

(ii) the goods have not entered into trade or

consumption there; and

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(iii) the goods have not undergone any operation there other than unloading and reloading or any other operation to preserve them in good condition.

Article 33 De Minimis

1. A good that does not undergo a change in tariff classification shall be considered as originating if the value of all non-originating materials used in its production that do not undergo the required change in tariff classification does not exceed ten percent (10%) of the FOB value of the good and the good meets all other applicable criteria set forth in this Agreement for qualifying as an originating good.

2. The value of non-originating materials referred to in paragraph 1 of this Article shall, however, be included in the value of non-originating materials for any applicable RVC requirement for the good.

Article 34

Treatment of Packages and Packing Materials

1. Packaging and Packing Materials for retail sale:

(a) If a good is subject to the RVC-based rule of origin, the value of the packaging and packing materials for retail sale shall be taken into account in its origin assessment, where the packaging and packing materials for retail sale are considered to be forming a whole with the good.

(b) Where paragraph 1 (a) of this Article is not applicable,

the packaging and packing materials for retail sale, when classified together with the packaged good shall not be taken into account in considering whether all non- originating materials used in the manufacture of a product fulfils the criterion corresponding to a change of tariff classification of the said good.

2. The containers and packing materials exclusively used for the transport of a good shall not be taken into account for determining the origin of the said good.

Article 35 Accessories, Spare Parts and Tools

1. If a good is subject to the requirements of CTC or specific manufacturing or processing operation, the origin of accessories, spare

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parts, tools and instructional or other information materials presented with the good shall not be taken into account in determining whether the good qualifies as an originating good, provided that:

(a) the accessories, spare parts, tools and instructional or

other information materials are not invoiced separately from the good; and

(b) the quantities and value of the accessories, spare parts,

tools and instructional or other information materials are customary for the good.

2. If a good is subject to the RVC-based rule of origin, the value of the accessories, spare parts, tools and instructional or other information materials shall be taken into account as the value of the originating or non-originating materials, as the case may be, in calculating the RVC of the originating good.

Article 36

Neutral Elements

In order to determine whether a good originates, it shall not be necessary to determine the origin of the following which might be used in its production and not incorporated into the good:

(a) fuel and energy;

(b) tools, dies and moulds;

(c) spare parts and materials used in the maintenance of

equipment and buildings;

(d) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings;

(e) gloves, glasses, footwear, clothing, safety equipment and

supplies;

(f) equipment, devices and supplies used for testing or inspecting the good;

(g) catalyst and solvent; and

(h) any other goods that are not incorporated into the good

but of which use in the production of the good can

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reasonably be demonstrated to be a part of that production.

Article 37 Identical and Interchangeable Materials

1. The determination of whether identical and interchangeable materials are originating materials shall be made either by physical segregation of each of the materials or by the use of generally accepted accounting principles of stock control applicable, or inventory management practice, in the exporting Member States.

2. Once a decision has been taken on the inventory management method, that method shall be used throughout the fiscal year.

Article 38 Certificate of Origin

A claim that a good shall be accepted as eligible for preferential tariff treatment shall be supported by a Certificate of Origin (Form D), as set out in A n n e x 7 issued by a Government authority designated by the exporting Member State and notified to the other Member States in accordance with the Operational Certification Procedures, as set out in Annex 8.

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ANNEX 3

PRODUCT SPECIFIC RULES

(1) Chapter / Heading /

Subheading

(2) Description / Origin Criteria

Chapter 1 Live animal. 0101.10 0106.90 Wholly obtained or produced in the exporting Member State

Chapter 2 Meat of bovine animals, fresh or chilled. 0201.10 0210.99 A regional value content of not less than 40 percent; or A

change to subheadings 0201.10 0210.99 from any other chapter

Chapter 3 Live fish. 0301.10 0301.99 Wholly obtained or produced in the exporting Member State 0306.19, 0306.29, 0307.99

A regional value content of not less than 40 percent; or A change to subheadings 0306.19, 0306.29, 0307.99 from any other subheading

Chapter 4 Dairy produce; birds' eggs; natural honey; edible

products of animal origin, not elsewhere specified or included.

0401.10 0406.90

A regional value content of not less than 40 percent; or A change to subheadings 0401.10 0406.90 from any other subheading

0407.00, 0409.00 Wholly obtained or produced in the exporting Member State 0408.11 0408.99, 0410.00

A regional value content of not less than 40 percent; or A change to subheadings 0408.11 0408.99, 0410.00 from any other chapter

Chapter 5

Products of animal origin, not elsewhere specified or included.

0501.00 Wholly obtained or produced in the exporting Member State 0502.10 0511.99 A regional value content of not less than 40 percent; or A


Chapter 6

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

0601.10 0602.90 A regional value content of not less than 40 percent; or A change to subheadings 0601.10 0602.90 from any other subheading

Chapter 7 Edible vegetables and certain roots and tubers. 0701.10 0710.10, 0710.29 0710.90,

Wholly obtained or produced in the exporting Member State

20

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Subheading


0714.10

0714.20, 0714.90 A regional value content of not less than 40 percent Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons. 0801.21, 0801.31, 0802.11, 0802.21, 0802.31, 0804.10 0810.90


0801.11, 0801.19, 0801.22, 0802.12, 0802.22, 0802.32 0803.00

A regional value content of not less than 40 percent; or A change to subheadings 0801.11, 0801.19, 0801.22, 0802.12, 0802.22, 0802.32 0803.00 from any other chapter

Chapter 9 Coffee, tea, mat and spices. 0901.11, 0902.10, 0902.20, 0903.00, 0904.11, 0905.00, 0906.11, 0906.19, 0907.00 0910.30

A regional value content of not less than 40 percent; or A change to subheadings 0901.11, 0902.10, 0902.20, 0903.00, 0904.11, 0905.00, 0906.11, 0906.19, 0907.00 0910.30 from any other chapter

0901.12 0901.90, 0902.30, 0902.40, 0904.12, 0904.20, 0906.20, 0910.99

A regional value content of not less than 40 percent; or A change to subheadings 0901.12 0901.90, 0902.30, 0902.40, 0904.12, 0904.20, 0906.20, 0910.99 from any other subheading

Chapter 10 Cereals. 1001.10 1008.90 Wholly obtained or produced in the exporting Member State Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten.

1101.00 1103.19, 1104.12 1105.10, 1106.10 1107.10, 1108.11 1109.00

A regional value content of not less than 40 percent; or A change to subheadings 1101.00 1103.19, 1104.12 1105.10, 1106.10 1107.10, 1108.11 1109.00 from any other chapter

1103.20, 1105.20, 1107.20

A regional value content of not less than 40 percent; or A change to subheadings 1103.20, 1105.20, 1107.20 from any other subheading

Chapter 12

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

1201.00, 1202.10, 1203.00, 1205.10 1207.99, 1210.10, 1211.20 1212.91,


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Subheading


1213.00

1202.20, 1204.00, 1209.10 1209.99, 1212.99, 1214.10, 1214.90

A regional value content of not less than 40 percent; or A change to subheadings 1202.20, 1204.00, 1209.10 1209.99, 1212.99, 1214.10, 1214.90 from any other chapter

1210.20 A regional value content of not less than 40 percent; or A change to subheading 1210.20 from any other subheading

Chapter 13 Lac; gums, resins and other vegetable saps and extracts. 1301.20, 1301.90 Wholly obtained or produced in the exporting Member State 1302.11 1302.20, 1302.32, 1302.39

A regional value content of not less than 40 percent; or A change to subheadings 1302.11 1302.20, 1302.32, 1302.39 from any other chapter

1302.31 A regional value content of not less than 40 percent Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included.

1401.10 1401.90 Wholly obtained or produced in the exporting Member State 1404.20, 1404.90 A regional value content of not less than 40 percent; or A

change to subheadings 1404.20, 1404.90 from any other chapter

Chapter 15

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

1501.00 1506.00, 1508.90 1510.00, 1512.19, 1512.29, 1514.11 1514.99, 1515.19, 1515.29 1522.00

A regional value content of not less than 40 percent; or A change to subheadings 1501.00 1506.00, 1508.90 1510.00, 1512.19, 1512.29, 1514.11 1514.99, 1515.19, 1515.29 1522.00 from any other chapter; or No change in tariff classification is required, provided that the good is produced by refining

1507.10, 1508.10, 1511.10 1512.11, 1512.21, 1513.11 1513.29, 1515.11, 1515.21

A regional value content of not less than 40 percent; or A change to subheadings 1507.10, 1508.10, 1511.10 1512.11,1512.21, 1513.11 1513.29, 1515.11, 1515.21 from any other chapter

Chapter 16

Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates.

1601.00 1602.90, 1604.11 1605.90

A regional value content of not less than 40 percent; or A change to subheadings 1601.00 1602.90, 1604.11 1605.90 from any other chapter

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Subheading


Chapter 17 Sugars and sugar confectionery. 1701.11 1701.99 A regional value content of not less than 40 percent; or A


Chapter 18 Cocoa and cocoa preparations. 1801.00, 1802.00 A regional value content of not less than 40 percent; or A


1806.31, 1806.90 A regional value content of not less than 40 percent; or A

change to subheadings 1806.31, 1806.90 from any other subheading

Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks' products.

1902.11 1904.90 A regional value content of not less than 40 percent; or A change to subheadings 1902.11 1904.90 from any other chapter

Chapter 20

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

2001.10, 2001.90, 2003.10 2005.20, 2005.60 2006.00, 2008.11 2009.49, 2009.61 2009.90

A regional value content of not less than 40 percent; or A change to subheadings 2001.10, 2001.90, 2003.10 2005.20, 2005.60 2006.00, 2008.11 2009.49, 2009.61 2009.90 from any other chapter

Chapter 21 Miscellaneous edible preparations. 2101.11 2102.30

A regional value content of not less than 40 percent; or A change to subheadings 2101.11 2102.30 from any other chapter

2103.20, 2103.90, 2106.10, 2106.90

A regional value content of not less than 40 percent; or A change to subheadings 2103.20, 2103.90, 2106.10, 2106.90 from any other subheading

Chapter 22 Beverages, spirits and vinegar. 2201.10 2204.30, 2206.00

A regional value content of not less than 40 percent; or A change to subheadings 2201.10 2204.30, 2206.00 from any other chapter

Chapter 23

Residues and waste from the food industries; prepared animal fodder.

2301.10, 2301.20, 2303.20, 2303.30

A regional value content of not less than 40 percent; or A change to subheadings 2301.10, 2301.20, 2303.20, 2303.30 from any other chapter

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Subheading


Chapter 24 Tobacco and manufactured tobacco substitutes. 2401.10 2401.30 A regional value content of not less than 40 percent; or A


Chapter 25

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

2523.21 A regional value content of not less than 40 percent; or A change to subheading 2523.21 from any other subheading except from subheadings 2523.29 to 2523.90

2523.29

A regional value content of not less than 40 percent; or A change to subheading 2523.29 from any other subheading except from subheadings 2523.21 to 2523.90

2525.20

A regional value content of not less than 40 percent; or A change to subheading 2525.20 from any other subheading

2525.30 Wholly obtained or produced in the exporting Member State Chapter 26 Ores, slag and ash. 2613.10, 2613.90, 2617.10, 2617.90


2619.00 2620.30 2620.60 2621.90


Chapter 29 Organic chemicals. 2921.21, 2921.29, 2922.12, 2922.13, 2922.41, 2923.90

A regional value content of not less than 40 percent; or A change to subheadings 2921.21, 2921.29, 2922.12, 2922.13, 2922.41, 2923.90 from any other subheading

Chapter 30 Pharmaceutical products. 3005.90 A regional value content of not less than 40 percent; or A

change to subheading 3005.90 from any other heading; or Process Rules for Textile and Textile Products as set out in Attachment 1

Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations.


Chapter 35

Albuminoidal substances; modified starches; glues; enzymes

3501.90, 3502.11 3502.90, 3506.91,3506.99

A regional value content of not less than 40 percent; or A change to subheadings 3501.90, 3502.11 3502.90, 3506.91, 3506.99 from any other subheading

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Subheading


3506.10

A regional value content of not less than 40 percent; or A change to subheading 3506.10 from any other subheading except from subheading 3501.90 or heading 35.03

Chapter 37 Photographic or cinematographics goods 3707.10, 3707.90 A regional value content of not less than 40 percent; or A

change to subheadings 3707.10, 3707.90 from any other subheading

Chapter 38 Miscellaneous chemicals products 3823.11 3823.70, 3824.90

A regional value content of not less than 40 percent; or A change to subheadings 3823.11 3823.70, 3824.90 from any other subheading

Chapter 41

Raw hides and skins (other than furskins) and leather.

4104.41, 4105.30, 4106.22, 4106.32, 4106.92

A regional value content of not less than 40 percent; or A change to subheadings 4104.41, 4105.30, 4106.22, 4106.32, 4106.92 from any other subheading

4106.40 A regional value content of not less than 40 percent; or A

change to subheading 4106.40 from any other heading; or No change in tariff classification required provided that there is a change from the wet state to the dry state

Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).

4202.11 4202.99

A regional value content of not less than 40 percent; or A change to subheadings 4202.11 4202.99 from any other chapter

Chapter 44 Wood and articles of wood; wood charcoal. 4401.10 4421.90 A regional value content of not less than 40 percent; or A

change to subheadings 4401.10 4421.90 from any other subheading

Chapter 47

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.

4703.21, 4703.29, 4704.21, 4704.29


Chapter 48

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

4823.90 A regional value content of not less than 40 percent; or A change to subheadi ng 4823.90 from any other subheading

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26


Subheading


Chapter 50 Silk. 5001.00 5003.00 A regional value content of not less than 40 percent; or A


5004.00 5007.90 A regional value content of not less than 40 percent; or A

change to subheadings 5004.00 5007.90 from any other heading; or Process Rules for Textile and Textile Products as set out in Attachment 1

Chapter 51

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



change to subheadings 5105.10 5113.00 from any other chapter; or Process Rules for Textile and Textile Products as set out in Attachment 1

Chapter 52 Cotton. 5201.00 5203.00 A regional value content of not less than 40 percent; or A




Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.


5306.10 5307.20, 5308.20 5311.00

A regional value content of not less than 40 percent; or A change to subheadings 5306.10 5307.20, 5308.20 5311.00 from any other chapter; or Process Rules for Textile and Textile Products as set out in Attachment 1

Chapter 54 Man-made filaments. 5401.10 5408.34 A regional value content of not less than 40 percent; or A


Chapter 55 Man-made staple fibres. 5501.10 5516.94 A regional value content of not less than 40 percent; or A

P.U. (A) 277

27


Subheading



Chapter 56

Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.

5601.10 5609.00

A regional value content of not less than 40 percent; or A change to subheadings 5601.10 5609.00 from any other chapter; or Process Rules for Textile and Textile Products as set out in Attachment 1

Chapter 57 Carpets and other textile floor coverings. 5701.10 5705.00 A regional value content of not less than 40 percent; or A


Chapter 58 Special woven fabrics; tufted textile fabrics; lace;

tapestries; trimmings; embroidery. 5801.10 5811.00 A regional value content of not less than 40 percent; or A


Chapter 59

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

5901.10 5911.90 A regional value content of not less than 40 percent; or A change to subheadings 5901.10 5911.90 from any other chapter; or Process Rules for Textile and Textile Products as set out in Attachment 1

Chapter 60 Knitted and crocheted goods. 6001.10 6006.90 A regional value content of not less than 40 percent; or A

change to subheadings 6001.10 6006.90 from any other heading; or Process Rules for Textile and Textile Products as set out in Attachment 1

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted goods.

6101.20 6117.90

A regional value content of not less than 40 percent; or A change to subheadings 6101.20 6117.90 from any other chapter and good is both cut and sewn in the territory of any Member States; or Process Rules for Textile and Textile Products as set out in Attachment 1

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted.


P.U. (A) 277

28


Subheading


change to subheadings 6201.11 6217.90 from any other chapter and good is both cut and sewn in the territory of any Member States; or Process Rules for Textile and Textile Products as set out in Attachment 1

Chapter 63

Other made up textile articles; sets; worn clothing and worn textile articles; rags.

6301.10 6308.00 A regional value content of not less than 40 percent; or A change to subheadings 6301.10 6308.00 from any other chapter and good is both cut and sewn in the territory of any Member States; or Process Rules for Textile and Textile Products as set out in Attachment 1

6309.00 6310.90 Wholly obtained or produced in the exporting Member State Chapter 71

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

7101.10, 7101.21, 7112.30 7112.99


7101.22, 7102.29, 7102.39, 7103.91, 7103.99, 7104.90, 7108.13, 7108.20, 7113.11 7114.11, 7117.11 7117.90

A regional value content of not less than 40 percent; or A change to subheadings 7101.22, 7102.29, 7102.39, 7103.91, 7103.99, 7104.90, 7108.13, 7108.20, 7113.11 7114.11, 7117.11 7117.90 from any other subheading

7102.10, 7102.21, 7102.31, 7103.10

A regional value content of not less than 40 percent; or A change to subheadings 7102.10, 7102.21, 7102.31, 7103.10 from any other chapter

Chapter 72 Iron and steel. 7201.10 7201.50, 7203.10, 7203.90

A regional value content of not less than 40 percent; or A change to subheadings 7201.10 7201.50, 7203.10, 7203.90 from any other chapter

7207.11 7208.90, 7211.13 7211.90, 7213.10 7216.99

A regional value content of not less than 40 percent

7209.15 7209.90 A regional value content of not less than 40 percent; or A change to subheadings 7209.15 7209.90 from any other heading except from headings 72.08 and 72.11

7210.11 7210.90 For products obtained from 72.08: A regional value content of not less than 40 percent; or A change to subheadings 7210.11 7210.90 from any other heading except from headings 72.08 and 72.11; For products obtained from 72.09: A regional value content of not less than 40 percent; or A change to subheadings 7210.11 7210.90 from any

P.U. (A) 277

29


Subheading


other heading except from headings 72.09 and 72.11

7212.10 7212.60 For products obtained from 72.08: A regional value content of not less than 40 percent; or A change to subheadings 7212.10 7212.60 from any other heading except from headings 72.08, 72.10 and 72.11; For products obtained from 72.09; A regional value content of not less than 40 percent; or A change to subheadings 7212.10 7212.60 from any other heading except from headings 72.09, 72.10 and 72.11

7217.10 7217.90 A regional value content of not less than 40 percent; or A change to subheadings 7217.10 7217.90 from any other heading except from headings 72.13 to 72.15

7219.31 7219.90

A regional value content of not less than 40 percent; or A change to subheadings 7219.31 7219.90 from any other subheading


change to subheadings 7220.11 7220.90 from any other heading except from subheadings 7219.31 to 7219.90

Chapter 73 Articles of iron or steel. 7301.10, 7301.20 A regional value content of not less than 40 percent; or A

change to subheadings 7301.10, 7301.20 from any other chapter except from headings 72.07 to 72.09 and 72.11

7302.10 7302.90 A regional value content of not less than 40 percent; or A change to subheadings 7302.10 7302.90 from any other chapter except from headings 72.07 to 72.09

7303.00, 7306.40, 7307.11 7307.91, 7311.00, 7314.12 7314.19, 7316.00, 7323.10 7325.99

A regional value content of not less than 40 percent; or A change to subheadings 7303.00, 7306.40, 7307.11 7307.91, 7311.00, 7314.12 7314.19, 7316.00, 7323.10 7325.99 from any other chapter


change to subheadings 7304.11 7304.90 from any other chapter except from headings 72.07 to 72.11


7306.11 7306.30, 7306.50

A regional value content of not less than 40 percent; or A change to subheadings 7306.11 7306.30, 7306.50 from any other chapter except from headings 72.08, 72.09 and 72.11

7306.61 7306.90

Of steel: A regional value content of not less than 40 percent; or A change to subheadings 7306.61 7306.90 from

P.U. (A) 277

30


Subheading


any other chapter except from headings 72.08, 72.09 and 72.11; Of stainless steel: A regional value content of not less than 40 percent; or A change to subheadings 7306.61 7306.90 from any other chapter

7307.92 7307.99 A regional value content of not less than 40 percent; or A change to subheadings 7307.92 7307.99 from any other heading except from headings 73.04, 73.05 and 73.06

7308.10 7308.90 A regional value content of not less than 40 percent; or A change to subheadings 7308.10 7308.90 from any other heading except from headings 72.08 to 72.12 and 72.16

7309.00 7310.10 A regional value content of not less than 40 percent; or A change to subheadings 7309.00 7310.10 from any other chapter except from headings 72.08 to 72.12, 72.25 and 72.26

7310.21, 7310.29 A regional value content of not less than 40 percent; or A

change to subheadings 7310.21, 7310.29 from any other chapter except from headings 72.08 to 72.12

7312.10, 7312.90 A regional value content of not less than 40 percent 7313.00 A regional value content of not less than 40 percent; or A

change to subheading 7313.00 from any other chapter except from headings 72.13 to 72.15 and 72.17

7314.20 7314.50, 7320.10 7320.90

A regional value content of not less than 40 percent; or A change to subheadings 7314.20 7314.50, 7320.10 7320.90 from any other chapter except from headings 72.08 to 72.17


7317.00 7319.90 Of steel: A regional value content of not less than 40

percent; or A change to subheadings 7317.00 7319.90 from any other chapter except from headings 72.13 to 72.17; Of stainless steel: A regional value content of not less than 40 percent; or A change to subheadings 7317.00 7319.90 from any other chapter

7326.11 7326.19 A regional value content of not less than 40 percent; or A change to subheadings 7326.11 7326.19 from any other chapter except from heading 72.07

7326.20 A regional value content of not less than 40 percent; or A change to subheading 7326.20 from any other chapter

P.U. (A) 277

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Subheading


except from heading 72.13

Chapter 74

Copper and articles thereof.

7401.00

A regional value content of not less than 40 percent; or A change to subheading 7401.00 from any other chapter

7404.00 Wholly obtained or produced in the exporting Member State Chapter 75 Nickel and articles thereof. 7503.00 Wholly obtained or produced in the exporting Member State


Chapter 76 Aluminium and articles thereof. 7601.10, 7601.20 A regional value content of not less than 40 percent ; or A


7602.00 Wholly obtained or produced in the exporting Member State

7605.11 7605.29 A regional value content of not less than 40 percent; or A change to subheadings 7605.11 7605.29 from any other heading except from heading 76.04

7607.11 7607.20 A regional value content of not less than 40 percent; or A change to subheadings 7607.11 7607.20 from any other heading except from heading 76.06

7614.10, 7614.90 A regional value content of not less than 40 percent; or A change to subheadings 7614.10, 7614.90 from any other heading except from heading 76.05

Chapter 78 Lead and articles thereof. 7801.10 7801.99 A regional value content of not less than 40 percent; or A


7802.00 Wholly obtained or produced in the exporting Member State Chapter 79 Zinc and articles thereof. 7902.00 Wholly obtained or produced in the exporting Member State

Chapter 80 Tin and articles thereof. 8002.00 Wholly obtained or produced in the exporting Member State

Chapter 81 Other base metals; cermets; articles thereof. 8101.94, 8101.96, 8101.99 8102.96, 8102.99, 8103.20, 8103.90 8104.19,

A regional value content of not less than 40 percent; or A change to subheadings 8101.94, 8101.96, 8101.99 8102.96, 8102.99, 8103.20, 8103.90 8104.19, 8104.30 8105.20, 8105.90 8107.20, 8107.90, 8108.20, 8108.90, 8109.20,

P.U. (A) 277

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Subheading


8104.30 8105.20, 8105.90 8107.20, 8107.90, 8108.20, 8108.90, 8109.20, 8109.90, 8110.10, 8110.90, 8111.00, 8112.19, 8112.21, 8112.29, 8112.51, 8112.59 8112.99

8109.90, 8110.10, 8110.90, 8111.00, 8112.19, 8112.21, 8112.29, 8112.51, 8112.59 8112.99 from any other subheading

8101.97, 8102.97, 8103.30, 8104.20, 8105.30, 8107.30, 8108.30, 8109.30, 8110.20, 8112.13, 8112.22, 8112.52


8113.00

A regional value content of not less than 40 percent; or A change to subheading 8113.00 from any other chapter

Chapter 83 Miscellaneous articles of base metal. 8301.10 8301.50, 8304.00 8306.30, 8308.10 8309.90, 8311.10 8311.90

A regional value content of not less than 40 percent; or A change to subheadings 8301.10 8301.50, 8304.00 8306.30, 8308.10 8309.90, 8311.10 8311.90 from any other subheading

Chapter 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

8401.10 8401.30, 8402.11 8402.20, 8403.10, 8404.10, 8404.20, 8405.10, 8406.10 8406.82, 8407.10 8407.29, 8407.90, 8408.10, 8408.90, 8409.10, 8410.11 8410.13, 8411.11 8412.80, 8413.11 8413.20, 8413.40 8413.82, 8413.92, 8414.10 8414.80, 8415.10, 8415.81 8415.83, 8416.10 8416.30, 8417.10 8417.80, 8418.10 8418.69, 8419.11 8419.89, 8420.10, 8421.11 8421.22, 8421.29, 8421.39,

A regional value content of not less than 40 percent; or A change to subheadings 8401.10 8401.30, 8402.11 8402.20, 8403.10, 8404.10, 8404.20, 8405.10, 8406.10 8406.82, 8407.10 8407.29, 8407.90, 8408.10, 8408.90, 8409.10, 8410.11 8410.13, 8411.11 8412.80, 8413.11 8413.20, 8413.40 8413.82, 8413.92, 8414.10 8414.80, 8415.10, 8415.81 8415.83,8416.10 8416.30, 8417.10 8417.80, 8418.10 8418.69, 8419.11 8419.89, 8420.10, 8421.11 8421.22, 8421.29, 8421.39, 8422.19 8422.40, 8423.10 8424.89, 8425.11 8426.99, 8428.10 8431.42, 8431.49 8432.80, 8433.11 8433.60, 8434.10, 8434.20, 8435.10, 8436.10 8437.80, 8438.10 8438.80, 8439.10 8440.10, 8441.10 8441.80, 8442.30, 8442.50 8443.39, 8444.00 8448.19, 8448.31 8449.00, 8451.10 8451.80, 8452.10 8452.30, 8453.10 8453.80, 8454.10 8454.30, 8455.10 8463.90, 8465.10, 8465.93, 8465.94, 8465.96, 8466.92, 8467.11 8468.80, 8471.30 8471.90, 8474.10 8474.80, 8475.10 8475.29, 8476.21 8476.89, 8477.10 8477.80, 8478.10, 8479.10 8479.89, 8480.10 8480.79, 8481.10 8481.80, 8482.10, 8486.10 8486.40, 8487.10 from any other subheading

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33


Subheading


8422.19 8422.40, 8423.10 8424.89, 8425.11 8426.99, 8428.10 8431.42, 8431.49 8432.80, 8433.11 8433.60, 8434.10, 8434.20, 8435.10, 8436.10 8437.80, 8438.10 8438.80, 8439.10 8440.10, 8441.10 8441.80, 8442.30, 8442.50 8443.39, 8444.00 8448.19, 8448.31 8449.00, 8451.10 8451.80, 8452.10 8452.30, 8453.10 8453.80, 8454.10 8454.30, 8455.10 8463.90, 8465.10, 8465.93, 8465.94, 8465.96, 8466.92, 8467.11 8468.80, 8471.30 8471.90, 8474.10 8474.80, 8475.10 8475.29, 8476.21 8476.89, 8477.10 8477.80, 8478.10, 8479.10 8479.89, 8480.108480.79, 8481.10 8481.80, 8482.10, 8486.10 8486.40, 8487.10 8407.31 8407.34, 8408.20, 8409.91, 8409.99, 8413.30, 8415.20, 8421.23, 8421.31, 8483.10, 8483.40 8483.60


8422.11, 8482.20 8482.80

A regional value content of not less than 40 percent; or A change to subheading 8422.11, 8482.20 8482.80 from any other heading; or A change to subheading 8422.11, 8482.20 8482.80 from any other subheading provided that the

P.U. (A) 277

34


Subheading


regional value content of not less than 35 percent

8450.11 8450.20

A regional value content of not less than 40 percent; or A change to subheadings 8450.11 8520.20 from any other heading; or A Regional Value Content of not less than 35 percent provided that there is a change to subheadings 8450.11 8450.20 from any other subheading

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.

8501.10, 8504.10, 8504.40, 8504.50, 8505.11 8505.20, 8508.60, 8518.30, 8518.50, 8526.10 8526.92, 8528.41, 8528.72, 8530.10, 8530.80, 8532.22, 8534.00 8535.90, 8539.21, 8539.31, 8540.20, 8540.40, 8540.60 8540.72, 8540.89, 8542.31 8543.30

A regional value content of not less than 40 percent; or A change to subheadings 8501.10, 8504.10, 8504.40, 8504.50, 8505.11 8505.20, 8508.60, 8518.30, 8518.50, 8526.10 8526.92, 8528.41, 8528.72, 8530.10, 8530.80, 8532.22, 8534.00 8535.90, 8539.21, 8539.31, 8540.20, 8540.40, 8540.60 8540.72, 8540.89, 8542.31 8543.30 from any other subheading

8504.21 A regional value content of not less than 40 percent; or A change to subheading 8504.21 from any other subheading except from subheadings 8504.22 or 8504.23




change to subheading 3501.90 from any other subheading except from subheadings 8504.32 through 8504.34

8506.10 8506.80, 8508.11, 8508.19, 8509.40, 8509.80, 8510.10 8510.30, 8513.10, 8514.10 8514.40,

A regional value content of not less than 40 percent; or A change to subheadings 8506.10 8506.80, 8508.11, 8508.19, 8509.40, 8509.80, 8510.10 8510.30, 8513.10, 8514.10 8514.40, 8515.11 8515.80, 8516.10 8516.80, 8517.11 8517.69, 8518.10 8518.29, 8518.40, 8527.12 8527.99, 8528.49 8528.71, 8528.73, 8531.10 8531.80, 8532.10,

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Subheading


8515.11 8515.80, 8516.10 8516.80, 8517.11 8517.69, 8518.10 8518.29, 8518.40, 8527.12 8527.99, 8528.49 8528.71, 8528.73, 8531.10 8531.80, 8532.10, 8532.21, 8532.23 8532.30, 8533.10 8533.40, 8539.10, 8539.22, 8539.29, 8539.32 8539.49, 8540.11, 8540.12, 8540.50, 8540.79, 8540.81, 8541.10 8541.60, 8543.70

8532.21, 8532.23 8532.30, 8533.10 8533.40, 8539.10, 8539.22, 8539.29, 8539.32 8539.49, 8540.11, 8540.12, 8540.50, 8540.79, 8540.81, 8541.10 8541.60, 8543.70 from any other subheading; or A Regional Value Content of not less than 35 percent provided that there is a change to subheadings 8506.10 8506.80, 8508.11, 8508.19, 8509.40, 8509.80, 8510.10 8510.30, 8513.10, 8514.10 8514.40, 8515.11 8515.80, 8516.10 8516.80, 8517.11 8517.69, 8518.10 8518.29, 8518.40, 8527.12 8527.99, 8528.49 8528.71, 8528.73, 8531.10 8531.80, 8532.10, 8532.21, 8532.23 8532.30, 8533.10 8533.40, 8539.10, 8539.22, 8539.29, 8539.32 8539.49, 8540.11, 8540.12, 8540.50, 8540.79, 8540.81, 8541.10 8541.60, 8543.70 from any other subheading

8507.10, 8507.80 8511.10 8512.40


8523.21 8523.80 A regional value content of not less than 40 percent; or A change to subheadings 8523.21 8523.80 from any other heading; or recording sound or other similarly recorded phenomena onto blank or unrecorded media of subheadings 8523.21 8523.80 shall confer origin whether or not there has been a change in tariff classification

8548.10 Wholly obtained or produced in the exporting Member State

Chapter 87

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

8701.20, 8702.10 8708.10, 8708.29 8709.11, 8710.00 8711.90, 8714.11 8714.99, 8716.10 8716.40



change to subheading 8708.21 from any other heading; or Process Rules for Textile and Textile Products as set out in Attachment 1

Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.

9002.11 9003.19, A regional value content of not less than 40 percent; or A

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Subheading


9005.10, 9005.80, 9008.10 9008.40, 9010.10 9010.60, 9011.10 9011.80, 9012.10, 9014.80, 9022.12 9022.30, 9024.10, 9024.80, 9025.11 9025.80, 9028.10 9028.30, 9029.10, 9029.20, 9030.10 9030.89, 9031.10 9031.80, 9032.10 9032.89

change to subheadings 9002.11 9003.19, 9005.10, 9005.80, 9008.10 9008.40, 9010.10 9010.60, 9011.10 9011.80, 9012.10, 9014.80, 9022.12 9022.30, 9024.10, 9024.80, 9025.11 9025.80, 9028.10 9028.30, 9029.10, 9029.20, 9030.10 9030.89, 9031.10 9031.80, 9032.10 9032.89 from any other subheading

9006.10 9006.69, 9007.11 9007.20, 9013.10 9013.80, 9014.10, 9014.20, 9015.10 9015.80, 9017.10 9017.80, 9027.10 9027.80

A regional value content of not less than 40 percent; or A change to subheadings 9006.10 9006.69, 9007.11 9007.20, 9013.10 9013.80, 9014.10, 9014.20, 9015.10 9015.80, 9017.10 9017.80, 9027.10 9027.80 from any other heading; or A Regional value content of not less than 35 percent provided that there is a change to subheadings 9006.10 9006.69, 9007.11 9007.20, 9013.10 9013.80, 9014.10, 9014.20, 9015.10 9015.80, 9017.10 9017.80, 9027.10 9027.80 from any other subheading


change to subheadings 9018.11 9019.20 from any other heading; or no change in tariff subheading is required provided the machines, instruments and apparatus are manufactured from parts solely for the machines, instruments or apparatus of the same subheading


change to subheadings 9026.10 9026.80 from any other heading; or A change to subheadings 9026.10 9026.80 from any other subheading provided that the regional value content of not less than 35 percent

Chapter 91 Clocks and watches and parts thereof. 9111.10 9111.80 A regional value content of not less than 40 percent; or A

change to subheadings 9111.10 9111.80 from any other subheading

Chapter 94

Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.

9401.10 9403.90, 9405.20 9405.60,

A regional value content of not less than 40 percent; or A change to subheadings 9401.10 9403.90, 9405.20

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37


Subheading


9406.00 9405.60, 9406.00 from any other subheading Chapter 96 Miscellaneous manufactured articles. 9607.11, 9607.19, 9608.10 9609.90, 9613.10 9613.80

A regional value content of not less than 40 percent; or A change to subheadings 9607.11, 9607.19, 9608.10 9609.90, 9613.10 9613.80 from any other subheading

IMPLEMENTING GUIDELINES FOR PARTIAL CUMULATION UNDER ARTICLE 30 (2) ON ASEAN

CUMULATIVE RULES OF ORIGIN

For the purposes of implementing paragraph 2 of Article 30 of this Agreement: (a) a good shall be deemed to be eligible for partial cumulation, if at least

twenty percent (20%) of the Regional Value Content (RVC) of the good is originating in the Member State where working or processing of the good has taken place;

(b) RVC of the good specified in paragraph (a) shall be calculated in

accordance with the formula provided in Article 29 of this Agreement; (c) a good exported under this arrangement shall not be eligible for tariff

preference accorded by the importing Member State under this Agreement;

(d) a good exported under this arrangement shall be accompanied by a

valid Certificate of Origin (Form D) duly and prominently marked Partial Cumulation;

(e) the relevant sections of the A n n e x 8 (Operational Certification

Procedures), including Rule 18 (retroactive check) and 19 (verification visit), shall be applicable to Certificate(s) of Origin (Form D) issued for partial cumulation purposes.

ATTACHMENT 1

SUBSTANTIAL TRANSFORMATION CRITERION

FOR TEXTILES AND TEXTILE PRODUCTS

1. Textile material or article shall be deemed to be originating in a Member State, when it has undergone, prior to the importation to another Member State, any of the following:

P.U. (A) 277

38

i. Petrochemicals which have undergone the process of

polymerization or polycondensation or any chemicals or physical processes to form a polymer;

ii. Polymer which has undergone the process of melt spinning or

extrusion to form a synthetic fiber;

iii. Spinning fiber into yarn;

iv. Weaving, knitting or otherwise forming fabric;

v. Cutting fabric into parts and the assembly of those parts into a completed article;

vi. Dyeing of fabric, if it is accompanied by any finishing operation

which has the effect of rendering the dyed good directly;

vii. Printing of fabric, if it is accompanied by any finishing operation which has the effect of rendering the printed good directly usable;

viii. Impregnation or coating when such treatment leads to the

manufacture of a new product falling within certain headings of customs tariffs;

ix. Embroidery which represents at least five percent of the total

area of the embroidered good.

2. Notwithstanding any provisions in Chapter 3 of this Agreement, an article or material shall not be considered to be originating in the territory of a Member State by virtue of merely having undergone any of the following:

i. Simple combining operations, labeling, pressing, cleaning or dry cleaning or packaging operations, or any combination thereof;

ii. Cutting to length or width and hemming, stitching or overlocking

fabrics which are readily identifiable as being intended for a particular commercial use;

iii. Trimming and/or joining together by sewing, looping, linking,

attaching of accessory articles such as straps, bands, beads, cords, rings and eyelets;

iv. One or more finishing operations on yarns, fabrics or other textile

articles, such as bleaching, waterproofing, decating, shrinking, mercerizing, or similar operations; or

v. Dyeing or printing of fabrics or yarns.

P.U. (A) 277

39

3. The following items made of non-originating textile materials shall be considered as originating good if it has undergone the processes identified in paragraph 1 but not merely performing the processes identified in paragraph 2:

i. Handkerchiefs; ii. Shawls, scarves, veils, and the like;

iii. Travelling rugs and blankets;

iv. Bed linen, pillow cases, table linen, toilet line and kitchen linen;

v. Sacks and bags, of a kind used for packing of goods;

vi. Tarpaulins, awnings and sunblinds;

vii. Floor cloths, and dish cloths and other similar articles simply

made up.

4. Notwithstanding the above paragraph, non-originating textile material covered in the list stated below shall be deemed to be originating in a Members State if it satisfies the working or processing set out therein.

A. Fibres and yarns

Working or Processing Carried Out on Non-Originating Materials that Confers Originating Status:

Manufacture through process of fibre-making (polymerisation, polycondensation and extrusion) spinning, twisting, texturizing or braiding from a blend or any of following:

o Silk o Wool, fine/coarse animal hair o Cotton fibres o Vegetable textile fibres o Synthetic or artificial filaments/man-made filaments o Synthetic or artificial staple fibres/man-made staple fibres

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HS 2007

Product Description Heading Sub-

heading

50.04

5004.00

Silk yarn (other than yarn spun from silk waste) not put for retail sale.

50.05 5005.00 Yarn spun from silk waste, not put up for retail

sale.

50.06 5006.00 Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut.

51.05 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments).

5105.10 - Carded wool

- Wool tops and other combed wool:

5105.21 - - Combed wool in fragments

5105.29 - - Other

- Fine animal hair, carded or combed:

5105.31 - - Of Kashmir (cashmere) goats

5105.39 - - Other

5105.40 - Coarse animal hair, carded or combed

51.06 - Yarn of carded wool, not put up for retail sale.

5106.10 - - Containing 85% or more by weight of wool

5106.20 - - Containing less than 85% by weight of wool

51.07 - Yarn of combed wool, not put up for retail sale

5107.10 - - Containing 85% or more by weight of wool

5107.20 - - Containing less than 85% by weight of wool

51.08 Yarn of fine animal hair (carded or combed), not put up for retail sale.

5108.10 - Carded

5108.20 - Combed

51.09 Yarn of wool or of fine animal hair, put up for retail sale.

5109.10 - Containing 85% or more by weight of wool or of fine animal hair

5109.90 - Other

51.10 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale.

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HS 2007


heading

52.04 Cotton sewing thread, whether or not put up for

retail sale. - Not put up for retail sale:

5204.11 - - Containing 85% or more by weight of cotton

5204.19 - - Other

5204.20 - Put up for retail sale

52.05 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale.

- Single yarn, of uncombed fibres:

5205.11

- - Measuring 714.29 decitex or more (not exceeding 14 metric number)

5205.12

- - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

5205.13


5205.14

- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

5205.15

- - Measuring less than 125 decitex (exceeding 80 metric number)

- Single yarn, of combed fibres:

5205.21

- - Measuring 714.29 decitex or more (not exceeding 14 metric number)

5205.22


5205.23


5205.24

- - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

5205.26

- - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)

5205.27


5205.28

- - Measuring less than 83.33 decitex (exceeding 120 metric number)

- Multiple (folded) or cabled yarn, of uncombed fibres:

5205.31 - - Measuring p e r s i n g l e y a r n 714.29 decitex or more (not exceeding 14 metric number p e r s i n g l e y a r n )

P.U. (A) 277

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HS 2007


heading

5205.32 - - Measuring p e r s i n g l e y a r n less than 714.29

decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number p e r s i n g l e y a r n )

5205.33 - - Measuring p e r s i n g l e y a r n less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number p e r s i n g l e y a r n )

5205.34 - - Measuring p e r s i n g l e y a r n less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number p e r s i n g l e y a r n )

5205.35 - - Measuring p e r s i n g l e y a r n less than 125 decitex (exceeding 80 metric number p e r s i n g l e y a r n )

- Multiple (folded) or cabled yarn, of combed fibres:





5205.46 - - Measuring p e r s i n g l e y a r n less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number p e r s i n g l e y a r n )

5205.47 - - Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)

5205.48 - - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn)

52.06 Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale.

- Single yarn, of uncombed fibres:

5206.11 - - Measuring 714.29 decitex or more (not exceeding 14 metric number)

5206.12 - - Measuring less than 714.29 decitex but not less than

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HS 2007


heading

232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)

5206.13 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)

5206.14 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

5206.15 - - Measuring less than 125 decitex (exceeding 80 metric number)

- Single yarn, of combed fibres:

5206.21 - - Measuring 714.29 decitex or more (not exceeding 14 metric number)



5206.24 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)

5206.25 - - Measuring less than 125 decitex (exceeding 80 metric number)

- Multiple (folded) or cabled yarn, of uncombed fibres:






- Multiple (folded) or cabled yarn, of combed fibres:



P.U. (A) 277

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HS 2007


heading

5206.43 - - Measuring p e r s i n g l e y a r n less than 232.56

decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number p e r s i n g l e y a r n )



52.07

Cotton yarn (other than sewing thread) put up for retail sale.

5207.10 - Containing 85% or more by weight of cotton

5207.90 - Other

53.06 Flax yarn.

5306.10 - Single

5306.20 - Multiple (folded) or cabled

53.07 Yarn of jute or of other textile bast fibres of heading 53.03.

5307.10 Single

5307.20 Multiple (folded) or cabled

53.08 Yarn of other vegetable textile fibres; paper yarn.

5308.20 - True hemp yarn

5308.90 - Other

54.01 Sewing thread of man-made filaments, whether or not put up for retail sale.

5401.10 - Of synthetic filaments

5401.20 - Of artificial filaments

54.02 Synthetic filament yarn (other than sewing thread),

not put up for retail sale, including synthetic monofilament of less than 67 decitex.

- High tenacity yarn of nylon or other polyamides:

5402.11 - - Of aramids

5402.19 - - Other

5402.20 - High tenacity yarn of polyesters

- Textured yarn:

5402.31 - - Of nylon or other polyamides, measuring per single yarn not more than 50 tex

5402.32 - - Of nylon or other polyamides, measuring per single

P.U. (A) 277

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HS 2007


heading

yarn more than 50 tex

5402.33 - - Of polyesters

5402.34 - - Of polypropylene

5402.39 - - Other

- Other yarn, single, untwisted or with a twist not exceeding 50 turns per metre:

540

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