EURO-MEDITERRANEAN AGREEMENT establishing an association

EN Official Journal of the European CommunitiesL 97/2 30.3.98

EURO-MEDITERRANEAN AGREEMENT

establishing an association between the European Communities and their Member States,of the one part, and the Republic of Tunisia, of the other part

THE KINGDOM OF BELGIUM,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

IRELAND,

THE ITALIAN REPUBLIC,

THE GRAND DUCHY OF LUXEMBOURG,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE PORTUGUESE REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

Contracting Parties to the Treaty establishing the European Community and the Treaty establishing theEuropean Coal and Steel Community, hereinafter referred to as the ‘Member States’, and

THE EUROPEAN COMMUNITY,

THE EUROPEAN COAL AND STEEL COMMUNITY,

hereinafter referred to as ‘the Community’, of the one part, and

THE REPUBLIC OF TUNISIA,

hereinafter referred to as ‘Tunisia’, of the other part,

CONSIDERING the importance of the existing traditional links between the Community, its Member Statesand Tunisia and the common values that the Contracting Parties share;

CONSIDERING that the Community, its Member States and Tunisia wish to strengthen those links and toestablish lasting relations, based on reciprocity, partnership and co-development;

CONSIDERING the importance which the Parties attach to the principles of the United Nations Charter,particularly the observance of human rights and political and economic freedom, which form the very basisof the Association;

CONSIDERING recent political and economic developments both on the European continent and inTunisia;

CONSIDERING the considerable progress made by Tunisia and its people towards achieving theirobjectives of full integration of the Tunisian economy in the world economy and participation in thecommunity of democratic nations;

CONSCIOUS of the importance of this Agreement, based on cooperation and dialogue, for lasting stabilityand security in the Euro-Mediterranean region;

CONSCIOUS, on the one hand, of the importance of relations in an overall Euro-Mediterranean contextand, on the other, of the objective of integration between the countries of the Maghreb;

EN Official Journal of the European Communities L 97/330.3.98

BEARING IN MIND the economic and social disparities between the Community and Tunisia and desirousof achieving the objectives of this association through the appropriate provisions of this Agreement;

DESIROUS of establishing and developing regular political dialogue on bilateral and international issues ofmutual interest;

TAKING ACCOUNT of the Community’s willingness to provide Tunisia with decisive support in itsendeavours to bring about economic reform, structural adjustment and social development;

CONSIDERING the commitment of both the Community and Tunisia to free trade, in compliance with therights and obligations arising out of the General Agreement on Tariffs and Trade (GATT);

DESIROUS of establishing cooperation sustained by regular dialogue on economic, social and cultural issuesin order to achieve better mutual understanding;

CONVINCED that this Agreement will create a climate conducive to the development of their economicrelations, in particular in the fields of trade and investment, the key sectors for economic restructuring andtechnological modernisation,

HAVE AGREED AS FOLLOWS:

Article 1

1. An association is hereby established between theCommunity and its Member States, of the one part, andTunisia, of the other part.

2. The aims of this Agreement are to:

— provide an appropriate framework for politicaldialogue between the Parties, allowing thedevelopment of close relations in all areas theyconsider relevant to such dialogue,

— establish the conditions for the gradual liberalisationof trade in goods, services and capital,

— promote trade and the expansion of harmoniouseconomic and social relations between the Parties,notably through dialogue and cooperation, so as to

foster the development and prosperity of Tunisia andits people,

— encourage integration of the Maghreb countries bypromoting trade and cooperation between Tunisiaand other countries of the region,

— promote economic, social, cultural and financialcooperation.

Article 2

Relations between the Parties, as well as all theprovisions of the Agreement itself, shall be based onrespect for human rights and democratic principles whichguide their domestic and international policies andconstitute an essential element of the Agreement.

TITLE I

POLITICAL DIALOGUE

Article 3

1. A regular political dialogue shall be establishedbetween the Parties. It shall help build lasting links ofsolidarity between the partners which will contribute tothe prosperity, stability and security of the Mediterraneanregion and bring about a climate of understanding andtolerance between cultures.

2. Political dialogue and cooperation are intended inparticular to:

(a) facilitate rapprochement between the Parties throughthe development of better mutual understanding andregular coordination on international issues ofcommon interest;


(b) enable each Party to consider the position andinterests of the other;

(c) contribute to consolidating security and stability inthe Mediterranean region and in the Maghreb inparticular;

(d) help develop joint initiatives.

Article 4

Political dialogue shall cover all issues of commoninterest to the Parties, in particular the conditionsrequired to ensure peace, security and regionaldevelopment through support for cooperation, notablywithin the Maghreb group of countries.

Article 5

Political dialogue shall be established at regular intervalsand whenever necessary notably:

(a) at ministerial level, principally within the AssociationCouncil;

(b) at the level of senior officials representing Tunisia,on the one hand, and the Council Presidency and theCommission on the other;

(c) taking full advantage of all diplomatic channelsincluding regular briefings, consultations on theoccasion of international meetings and contactsbetween diplomatic representatives in thirdcountries;

(d) where appropriate, by any other means which wouldmake a useful contribution to consolidating dialogueand increasing its effectiveness.

TITLE II

FREE MOVEMENT OF GOODS

Article 6

The Community and Tunisia shall gradually establish afree trade area over a transitional period lasting amaximum of 12 years starting from the date of the entryinto force of this Agreement in accordance with theprovisions of this Agreement and in conformity withthose of the General Agreement on Tariffs and Trade1994 and the other multilateral Agreements on trade ingoods annexed to the Agreement establishing the WTO,hereinafter referred to as the GATT.

CHAPTER I

INDUSTRIAL PRODUCTS

Article 7

The provisions of this Chapter shall apply to productsoriginating in the Community and Tunisia with theexception of the products referred to in Annex II to theTreaty establishing the European Community.

Article 8

No new customs duties on imports nor charges havingequivalent effect shall be introduced in trade between theCommunity and Tunisia.

Article 9

Products originating in Tunisia shall be imported into theCommunity free of customs duties and charges havingequivalent effect and without quantitative restrictions ormeasures having equivalent effect.

Article 10

1. The provisions of this Chapter shall not precludethe retention by the Community of an agriculturalcomponent on imports of the goods originating inTunisia listed in Annex 1.

The agricultural component shall reflect differencesbetween the price on the Community market of theagricultural products considered as being used in theproduction of such goods and the price of imports fromthird countries where the total cost of the said basicproducts is higher in the Community. The agriculturalcomponent may take the form of a fixed amount or anad valorem duty. Such differences shall be replaced,where appropriate, by specific duties based ontariffication of the agricultural component or by advalorem duties.

The provisions of Chapter 2 applicable to agriculturalproducts shall apply mutatis mutandis to the agriculturalcomponent.

2. The provisions of this Chapter shall not precludethe separate specification by Tunisia of an agriculturalcomponent in the import duties in force on the productslisted in Annex 2 originating in the Community. Theagricultural component may take the form of a fixedamount or an ad valorem duty.

The provisions of Chapter 2 applicable to agriculturalproducts shall apply mutatis mutandis to the agriculturalcomponent.

3. In the case of the products shown in Annex 2,list 1, originating in the Community, Tunisia shall apply


upon the entry into force of this Agreement import dutiesand charges having equivalent effect no greater thanthose in force on 1 January 1995, within the limits of thetariff quotas shown in that list.

During elimination of the industrial component of theduties pursuant to paragraph 4, the level of the duties tobe applied in respect of the products for which the tariffquotas are to be abolished may not be higher than thelevel of the duties in force on 1 January 1995.

4. In the case of the products in Annex 2, list 2,originating in the Community, Tunisia shall eliminate theindustrial component of the duties in accordance with theprovisions laid down in Article 11 (3) of the Agreementin respect of products in Annex 4.

In the case of the products in Annex 2, lists 1 and 3,originating in the Community, Tunisia shall eliminate theindustrial component of the duties in accordance with theprovisions laid down in Article 11 (3) of the Agreementin respect of products in Annex 5.

5. The agricultural components applied pursuant toparagraphs 1 and 2 may be reduced where, in tradebetween the Community and Tunisia, the chargeapplicable to a basic agricultural product is reduced orwhere such reductions are the result of mutualconcessions relating to processed agricultural products.

6. The reduction referred to in paragraph 5, the list ofproducts concerned and, where appropriate, the tariffquotas within which the reduction applies shall beestablished by the Association Council.

Article 11

1. Customs duties and charges having equivalent effectapplicable on import into Tunisia of products originatingin the Community other than those listed in Annexes 3 to6 shall be abolished upon the entry into force of thisAgreement.

2. Customs duties and charges having equivalent effectapplicable on import into Tunisia of the productsoriginating in the Community listed in Annex 3 shall beprogressively abolished in accordance with the followingtimetable:

On the date of entry into force of this Agreement eachduty and charge shall be reduced to 85% of the basicduty;

One year after the date of entry into force of thisAgreement each duty and charge shall be reduced to70% of the basic duty;

Two years after the date of entry into force of thisAgreement each duty and charge shall be reduced to55% of the basic duty;

Three years after the date of entry into force of thisAgreement each duty and charge shall be reduced to40% of the basic duty;

Four years after the date of entry into force of thisAgreement each duty and charge shall be reduced to25% of the basic duty;

Five years after the date of entry into force of thisAgreement the remaining duties shall be abolished.

3. Customs duties and charges having equivalent effectapplicable on import into Tunisia of the productsoriginating in the Community listed in Annexes 4 and 5shall be progressively abolished in accordance with thefollowing timetables:

In the case of the list appearing in Annex 4:

On the date of entry into force of this Agreement eachduty and charge shall be reduced to 92% of the basicduty;

One year after the date of entry into force of thisAgreement each duty and charge shall be reduced to84% of the basic duty;

Two years after the date of entry into force of thisAgreement each duty and charge shall be reduced to76% of the basic duty;

Three years after the date of entry into force of thisAgreement each duty and charge shall be reduced to68% of the basic duty;


Five years after the date of entry into force of thisAgreement each duty and charge shall be reduced to52% of the basic duty;

Six years after the date of entry into force of thisAgreement each duty and charge shall be reduced to44% of the basic duty;

Seven years after the date of entry into force of thisAgreement each duty and charge shall be reduced to36% of the basic duty;

Eight years after the date of entry into force of thisAgreement each duty and charge shall be reduced to28% of the basic duty;

Nine years after the date of entry into force of thisAgreement each duty and charge shall be reduced to20% of the basic duty;

Ten years after the date of entry into force of thisAgreement each duty and charge shall be reduced to12% of the basic duty;

Eleven years after the date of entry into force of thisAgreement each duty and charge shall be reduced to 4%of the basic duty;

Twelve years after the date of entry into force of thisAgreement the remaining duties shall be abolished.


In the case of the list appearing in Annex 5:


Five years after the date of entry into force of thisAgreement each duty and charge shall be reduced to77% of the basic duty;

Six years after the date of entry into force of thisAgreement each duty and charge shall be reduced to66% of the basic duty;

Seven years after the date of entry into force of thisAgreement each duty and charge shall be reduced to55% of the basic duty;

Eight years after the date of entry into force of thisAgreement each duty and charge shall be reduced to44% of the basic duty;

Nine years after the date of entry into force of thisAgreement each duty and charge shall be reduced to33% of the basic duty;

Ten years after the date of entry into force of thisAgreement each duty and charge shall be reduced to22% of the basic duty;

Eleven years after the date of entry into force of thisAgreement each duty and charge shall be reduced to11% of the basic duty;

Twelve years after the date of entry into force of thisAgreement the remaining duties shall be abolished.

4. In the event of serious difficulties for a givenproduct, the relevant timetables in accordance withparagraph 3 may be reviewed by the AssociationCommittee by common accord on the understanding thatthe schedule for which the review has been requestedmay not be extended in respect of the product concernedbeyond the maximum transitional period of 12 years. Ifthe Association Committee has not taken a decisionwithin thirty days of its application to review thetimetable, Tunisia may suspend the timetableprovisionally for a period which may not exceed oneyear.

5. For each product the basic duty to which thesuccessive reductions laid down in paragraphs 2 and 3are to be applied shall be that actually applied vis-à-visthe Community on 1 January 1995.

6. If, after 1 January 1995, any tariff reduction isapplied on an erga omnes basis, the reduced duties shallreplace the basic duties referred to in paragraph 5 asfrom the date when such reductions are applied.

7. Tunisia shall communicate its basic duties to theCommunity.

Article 12

The provisions of Articles 10, 11 and 19(b) shall notapply to products in the list appearing in Annex 6. Thearrangements to be applied to such products shall bere-examined by the Association Council four years afterthe Agreement’s entry into force.

Article 13

The provisions concerning the abolition of customs dutieson imports shall also apply to customs duties of a fiscalnature.

Article 14

1. Exceptional measures of limited duration whichderogate from the provisions of Article 11 may be takenby Tunisia in the form of an increase or reintroduction ofcustoms duties.

These measures may only concern infant industries, orcertain sectors undergoing restructuring or facing seriousdifficulties, particularly where these difficulties producemajor social problems.

Customs duties on imports applicable in Tunisia toproducts originating in the Community introduced bythese measures may not exceed 25% ad valorem andshall maintain an element of preference for productsoriginating in the Community. The total value of importsof the products which are subject to these measures maynot exceed 15% of total imports of industrial productsfrom the Community during the last year for whichstatistics are available.

These measures shall be applied for a period notexceeding five years unless a longer duration is authorisedby the Association Committee. They shall cease to applyat the latest on the expiry of the maximum transitionalperiod of twelve years.

No such measures can be introduced in respect of aproduct if more than three years have elapsed since theelimination of all duties and quantitative restrictions orcharges or measures having equivalent effect concerningthat product.

Tunisia shall inform the Association Committee of anyexceptional measures it intends to take and, at therequest of the Community, consultations shall be held onsuch measures and the sectors to which they apply beforethey are implemented. When taking such measuresTunisia shall provide the Committee with a timetable forthe elimination of the customs duties introduced underthis Article. This timetable shall provide for a phasing-outof these duties in equal annual instalments starting at thelatest two years after their introduction. The AssociationCommittee may decide on a different timetable.

2. By way of derogation from the fourth subparagraphof paragraph 1, the Association Committee mayexceptionally, in order to take account of the difficultiesinvolved in setting up a new industry, authorise Tunisiato maintain the measures already taken pursuant toparagraph 1 for a maximum period of three years beyondthe twelve-year transitional period.


CHAPTER II

AGRICULTURAL AND FISHERY PRODUCTS

Article 15

The provisions of this Chapter shall apply to theproducts originating in the Community and Tunisia listedin Annex II to the Treaty establishing the EuropeanCommunity.

Article 16

The Community and Tunisia shall gradually implementgreater liberalisation of their reciprocal trade inagricultural and fishery products.

Article 17

1. Agricultural and fishery products originating inTunisia shall benefit on import into the Community fromthe provisions set out in Protocols Nos 1 and 2respectively.

2. Agricultural products originating in the Communityshall benefit on import into Tunisia from the provisionsset out in Protocol No 3.

Article 18

1. From 1 January 2000 the Community and Tunisiashall assess the situation with a view to determining theliberalisation measures to be applied by the Communityand Tunisia with effect from 1 January 2001 inaccordance with the objective set out in Article 16.

2. Without prejudice to the provisions of the precedingparagraph and taking account of the patterns of trade inagricultural products between the Parties and theparticular sensitivity of such products, the Communityand Tunisia will examine on a regular basis in theAssociation Council, product by product and on areciprocal basis, the possibilities of granting each otherfurther concessions.

CHAPTER III

COMMON PROVISIONS

Article 19

Without prejudice to the provisions of the GATT:

(a) no new quantitative restriction on imports ormeasure having equivalent effect shall be introducedin trade between the Community and Tunisia;

(b) quantitative restrictions on imports and measureshaving equivalent effect in trade between Tunisia andthe Community shall be abolished upon the entryinto force of this Agreement;

(c) the Community and Tunisia shall apply to theother’s exports customs neither duties or chargeshaving equivalent effect nor quantitative restrictionsor measures of equivalent effect.

Article 20

1. Should specific rules be introduced as a result ofimplementation of their agricultural policies ormodification of their existing rules, or should theprovisions on the implementation of their agriculturalpolicies be modified or developed, the Community andTunisia may modify the arrangements laid down in theAgreement in respect of the products concerned.

The Party carrying out such modification shall inform theAssociation Committee thereof. At the request of theother Party, the Association Committee shall meet to takeappropriate account of that Party’s interests.

2. If the Community or Tunisia, in applyingparagraph 1, modifies the arrangements made by thisAgreement for agricultural products, they shall accordimports originating in the other Party an advantagecomparable to that provided for in this Agreement.

3. Any modification of the arrangements made by thisAgreement shall be the subject, at the request of the otherContracting Party, of consultations within theAssociation Council.

Article 21

Products originating in Tunisia shall not enjoy morefavourable treatment when imported into the Communitythan that applied by Member States among themselves.

The provisions of this Agreement shall apply withoutprejudice to the provisions of Council Regulation (EEC)No 1911/91 of 26 June 1991 on the application of theprovisions of Community law to the Canary Islands.

Article 22

1. The two Parties shall refrain from any measures orpractice of an internal fiscal nature establishing, whetherdirectly or indirectly, discrimination between the productsof one Party and like products originating in the territoryof the other Party.

2. Products exported to the territory of one of theParties may not benefit from repayment of indirectinternal taxation in excess of the amount of indirecttaxation imposed on them directly or indirectly.


Article 23

1. This Agreement shall not preclude the maintenanceor establishment of customs unions, free trade areas orarrangements for frontier trade insofar as they do nothave the effect of altering the trade arrangementsprovided for in this Agreement.

2. Consultations between the Parties shall take placewithin the Association Committee concerning agreementsestablishing customs unions or free trade areas and,where appropriate, on other major issues related to theirrespective trade policies with third countries. In particularin the event of a third country acceding to theCommunity, such consultations shall take place so as toensure that account is taken of the mutual interests of theCommunity and Tunisia stated in this Agreement.

Article 24

If one of the Parties finds that dumping is taking place intrade with the other Party within the meaning ofArticle VI of the General Agreement on Tariffs andTrade, it may take appropriate measures against thispractice in accordance with the Agreement relating to theapplication of Article VI of the General Agreement onTariffs and Trade, related internal legislation and theconditions and procedures laid down in Article 27.

Article 25

Where any product is being imported in such increasedquantities and under such conditions as to cause orthreaten to cause:

— serious injury to domestic producers of like or directlycompetitive products in the territory of one of theContracting Parties, or

— serious disturbances in any sector of the economy ordifficulties which could bring about seriousdeterioration in the economic situation of a region,

the Community or Tunisia may take appropriatemeasures under the conditions and in accordance withthe procedures laid down in Article 27.

Article 26

Where compliance with the provisions of Article 19(c)leads to:

(i) re-export to a third country of a product againstwhich the exporting Party maintains quantitativeexport restrictions, export duties or measures orcharges having equivalent effect; or

(ii) a serious shortage, or threat thereof, of a productessential to the exporting Party,

and where the situations referred to above give rise, orare likely to give rise, to major difficulties for theexporting Party, that Party may take appropriatemeasures under the conditions and in accordance withthe procedures laid down in Article 27. The measuresshall be non-discriminatory and shall be eliminated whenconditions no longer justify their maintenance.

Article 27

1. In the event of the Community or Tunisiasubjecting imports of products liable to give rise to thedifficulties referred to in Article 25 to an administrativeprocedure having as its purpose the rapid supply ofinformation on trade flow trends, it shall inform theother Party.

2. In the cases specified in Articles 24, 25 and 26,before taking the measures provided for therein or, incases to which paragraph 3(d) applies, as soon aspossible, the Community or Tunisia, as the case may be,shall supply the Association Committee with all relevantinformation with a view to seeking a solution acceptableto the two Parties.

In the selection of measures, priority shall be given tothose which least disturb the functioning of thisAgreement.

The safeguard measures shall be immediately notified tothe Association Committee by the Party concerned andshall be the subject of periodic consultations, particularlywith a view to their abolition as soon as circumstancespermit.

3. For the implementation of paragraph 2, thefollowing provisions shall apply:

(a) as regards Article 24, the exporting Party shall beinformed of the dumping case as soon as theauthorities of the importing Party have initiated aninvestigation. When no end has been put to thedumping within the meaning of Article VI of theGATT or no other satisfactory solution has beenreached within 30 days of the matter being referred,the importing Party may adopt the appropriatemeasures;

(b) as regards Article 25, the difficulties arising from thesituation referred to in that Article shall be referredfor examination to the Association Committee,which may take any decision needed to put an endto such difficulties.


If the Association Committee or the exporting Partyhas not taken a decision putting an end to thedifficulties or no other satisfactory solution has beenreached within 30 days of the matter being referred,the importing Party may adopt the appropriatemeasures to remedy the problem. These measuresshall not exceed the scope of what is necessary toremedy the difficulties which have arisen;

(c) as regards Article 26, the difficulties arising from thesituations referred to in that Article shall be referredfor examination to the Association Committee.

The Association Committee may take any decisionneeded to put an end to the difficulties. If it has nottaken such a decision within 30 days of the matterbeing referred to it, the exporting Party may applyappropriate measures to exports of the productconcerned;

(d) where exceptional circumstances requiring immediateaction make prior information or examination, asthe case may be, impossible, the Community orTunisia, whichever is concerned, may, in thesituations specified in Articles 24, 25 and 26, applyforthwith the precautionary measures strictlynecessary to deal with the situation and shall informthe other Party immediately thereof.

Article 28

The Agreement shall not preclude prohibitions orrestrictions on imports, exports or goods in transitjustified on grounds of public morality, public policy orpublic security; the protection of health and life ofhumans, animals or plants; the protection of nationaltreasures of artistic, historic or archaeological value orthe protection of intellectual, industrial and commercialproperty of rules relating to gold and silver. Suchprohibitions or restrictions shall not, however, constitutea means of arbitrary discrimination or a disguisedrestriction on trade between the Parties.

Article 29

The concept of ‘originating products’ for the purposes ofimplementing this Title and the methods ofadministrative cooperation relating thereto are laid downin Protocol No 4.

Article 30

The Combined Nomenclature of goods shall be appliedto the classification of goods in trade between the twoParties.

TITLE III

RIGHT OF ESTABLISHMENT AND SERVICES

Article 31

1. The Parties agree to widen the scope of theAgreement to cover the right of establishment of oneParty’s firms on the territory of the other andliberalisation of the provision of services by one Party’sfirms to consumers of services in the other.

2. The Association Council will makerecommendations for achieving the objective described inparagraph 1.

In making such recommendations, the AssociationCouncil will take account of past experience ofimplementation of reciprocal most-favoured-nationtreatment and of the respective obligations of each Partyunder the General Agreement on Trade in Servicesannexed to the Agreement establishing the WTO,hereinafter referred to as the ‘GATS’, particularly those inArticle V of the latter.

3. The Association Council will make a firstassessment of the achievement of this objective no laterthan five years after the Agreement enters into force.

Article 32

1. At the outset, each of the Parties shall reaffirm itsobligations under the GATS, particularly the obligationto grant reciprocal most-favoured-nation treatment in theservice sectors covered by that obligation.

2. In accordance with the GATS, such treatment shallnot apply to:

(a) advantages granted by either Party under the termsof an agreement of the type defined in Article V ofthe GATS or to measures taken on the basis of suchan agreement;

(b) other advantages granted in accordance with the listof exemptions from most-favoured-nation treatmentannexed by either Party to the GATS.


TITLE IV

PAYMENTS, CAPITAL, COMPETITION AND OTHER ECONOMIC PROVISIONS

CHAPTER I

CURRENT PAYMENTS AND MOVEMENT OF CAPITAL

Article 33

Subject to the provisions of Article 35, the Partiesundertake to allow all current payments for currenttransactions to be made in a freely convertible currency.

Article 34

1. With regard to transactions on the capital accountof balance of payments, the Community and Tunisiashall ensure, from the entry into force of this Agreement,that capital relating to direct investments in Tunisia incompanies formed in accordance with current laws canmove freely and that the yield from such investments andany profit stemming therefrom can be liquidated andrepatriated.

2. The Parties shall consult each other with a view tofacilitating, and fully liberalising when the time is right,the movement of capital between the Community andTunisia.

Article 35

Where one or more Member States of the Community, orTunisia, is in serious balance of payments difficulties, orunder threat thereof, the Community or Tunisia, as thecase may be, may, in accordance with the conditionsestablished under the General Agreement on Tariffs andTrade and Articles VIII and XIV of the Articles ofAgreement of the International Monetary Fund, adoptrestrictions on current transactions which shall be oflimited duration and may not go beyond what is strictlynecessary to remedy the balance of payments situation.The Community or Tunisia, as the case may be, shallinform the other Party forthwith and shall submit to it assoon as possible a timetable for the elimination of themeasures concerned.

CHAPTER II

COMPETITION AND OTHER ECONOMIC PROVISIONS

Article 36

1. The following are incompatible with the properfunctioning of the Agreement, insofar as they may affecttrade between the Community and Tunisia:

(a) all agreements between undertakings, decisions byassociations of undertakings and concerted practicesbetween undertakings which have as their object oreffect the prevention, restriction or distortion ofcompetition;

(b) abuse by one or more undertakings of a dominantposition in the territories of the Community or ofTunisia as a whole or in a substantial part thereof;

(c) any official aid which distorts or threatens to distortcompetition by favouring certain undertakings or theproduction of certain goods, with the exception ofcases in which a derogation is allowed under theTreaty establishing the European Coal and SteelCommunity.

2. Any practices contrary to this Article shall beassessed on the basis of criteria arising from theapplication of the rules of Articles 85, 86 and 92 of theTreaty establishing the European Community and, in thecase of products falling within the scope of the EuropeanCoal and Steel Community, the rules of Articles 65 and66 of the Treaty establishing that Community, and therules relating to state aid, including secondarylegislation.

3. The Association Council shall, within five years ofthe entry into force of this Agreement, adopt thenecessary rules for the implementation of paragraphs 1and 2.

Until these rules are adopted, the provisions of theAgreement on interpretation and application ofArticles VI, XVI and XXIII of the General Agreement onTariffs and Trade shall be applied as the rules for theimplementation of paragraph 1(c) and related parts ofparagraph 2.

4. (a) For the purposes of applying the provisions ofparagraph 1(c), the Parties recognize that duringthe first five years after the entry into force of thisAgreement, any State aid granted by Tunisia shallbe assessed taking into account the fact thatTunisia shall be regarded as an area identical tothose areas of the Community described inArticle 92(3)(a) of the Treaty establishing theEuropean Community.

During the same period of time, Tunisia mayexceptionally, as regards ECSC steel products,grant State aid for restructuring purposesprovided that:


— it leads to the viability of the recipient firmsunder normal market conditions at the end ofthe restructuring period,

— the amount and intensity of such aid arestrictly limited to what is absolutely necessaryin order to restore such viability and areprogressively reduced,

— the restructuring programme is linked to acomprehensive plan for rationalising capacityin Tunisia.

The Association Council shall, taking intoaccount the economic situation of Tunisia, decidewhether the period should be extended every fiveyears.

(b) Each Party shall ensure transparency in the areaof official aid, inter alia by reporting annually tothe other Party on the total amount and thedistribution of the aid given and by providing,upon request, information on aid schemes. Uponrequest by one Party, the other Party shallprovide information on particular individual casesof official aid.

5. With regard to products referred to in Chapter II ofTitle II:

— the provisions of paragraph 1(c) do not apply,

— any practices contrary to paragraph 1(a) shall beassessed according to the criteria established by theCommunity on the basis of Articles 42 and 43 of theTreaty establishing the European Community, and inparticular those established in Council RegulationNo 26/62.

6. If the Community or Tunisia considers that aparticular practice is incompatible with the terms ofparagraph 1, and:

— is not adequately dealt with under the implementingrules referred to in paragraph 3, or

— in the absence of such rules, and if such practicecauses or threatens to cause serious prejudice to theinterest of the other Party or material injury to itsdomestic industry, including its services industry,

it may take appropriate measures after consultationwithin the Association Committee or after 30 workingdays following referral to that Committee.

In the case of practices incompatible with paragraph 1(c)of this Article, such appropriate measures may, where theGeneral Agreement on Tariffs and Trade applies thereto,only be adopted in accordance with the procedures and

under the conditions laid down by the GeneralAgreement on Tariffs and Trade and any other relevantinstrument negotiated under its auspices which isapplicable between the Parties.

7. Notwithstanding any provisions to the contraryadopted in accordance with paragraph 3, the Parties shallexchange information taking into account the limitationsimposed by the requirements of professional and businesssecrecy.

Article 37

The Member States and Tunisia shall progressivelyadjust, without affecting commitments made unter theGATT, any state monopolies of a commercial characterso as to ensure that, by the end of the fifth year followingthe entry into force of this Agreement, no discriminationregarding the conditions under which goods are procuredand marketed exists between nationals of the MemberStates and of Tunisia. The Association Committee will beinformed about the measures adopted to implement thisobjective.

Article 38

With regard to public enterprises and enterprises whichhave been granted special or exclusive rights, theAssociation Council shall ensure, from the fifth yearfollowing the entry into force of the Agreement, that nomeasures which disturbs trade between the Communityand Tunisia in a manner which runs counter to theinterests of the Parties is adopted or maintained. Thisprovision shall not impede the performance in fact or inlaw of the specific functions assigned to thoseenterprises.

Article 39

1. The Parties shall provide suitable and effectiveprotection of intellectual, industrial and commercialproperty rights, in line with the highest internationalstandards. This shall encompass effective means ofenforcing such rights.

2. Implementation of this Article and of Annex 7 shallbe regularly assessed by the Parties. If difficulties whichaffect trade arise in connection with intellectual,industrial and commercial property rights, either Partymay request urgent consultations to find mutuallysatisfactory solutions.

Article 40

1. The Parties shall take appropriate steps to promotethe use by Tunisia of Community technical rules and


European standards for industrial and agri-food productsand certification procedures.

2. Using the principles set out in paragraph 1 as abasis, the Parties shall, when the circumstances are right,conclude agreements for the mutual recognition ofcertifications.

Article 41

1. The Parties shall set as their objective a reciprocaland gradual liberalisation of public procurementcontracts.

2. The Association Council shall take the stepsnecessary to implement paragraph 1.

TITLE V

ECONOMIC COOPERATION

Article 42

Objectives

1. The Parties undertake to step up economiccooperation in their mutual interest and in the spirit ofpartnership which is at the root of this Agreement.

2. The objective of economic cooperation shall be tosupport Tunisia’s own efforts to achieve sustainableeconomic and social development.

Article 43

Scope

1. Cooperation will be targeted first and foremost atareas of activity suffering the effects of internalconstraints and difficulties or affected by the process ofliberalising Tunisia’s economy as a whole, and moreparticularly by the liberalisation of trade between Tunisiaand the Community.

2. Similarly, cooperation shall focus on areas likely tobring the economies of the Community and Tunisiacloser together, particularly those which will generategrowth and employment.

3. Cooperation shall foster economic integrationwithin the Maghreb using any measures likely to furthersuch relations within the region.

4. Preservation of the environment and ecologicalbalances shall constitute a central component of thevarious fields of economic cooperation.

5. Where appropriate, the Parties shall determine byagreement other fields of economic cooperation.

Article 44

Methods

Economic cooperation shall involve methods including:

(a) regular economic dialogue between the two Partiescovering all aspects of macroeconomic policy;

(b) communication and exchanges of information;

(c) advice, use of the services of experts and training;

(d) joint ventures;

(e) assistance with technical, administrative andregulatory matters.

Article 45

Regional cooperation

In order to make the most of this Agreement, the Partiesshall foster all activities which have a regional impact orinvolve third countries, notably:

(a) intra-regional trade within the Maghreb;

(b) environmental matters;

(c) the development of economic infrastructure;

(d) research in science and technology;

(e) cultural matters;

(f) customs matters;

(g) regional institutions and the establishment ofcommon or harmonised programmes and policies.


Article 46

Education and training

The aim of cooperation shall be to:

(a) find ways to bring about a significant improvementin education and training, including vocationaltraining;

(b) place special emphasis on giving the femalepopulation access to education, including technicaltraining, higher education and vocational training;

(c) encourage the establishment of lasting links betweenspecialist bodies on the Parties’ territories in order topool and exchange experience and methods.

Article 47

Scientific, technical and technological cooperation


(a) encourage the establishment of permanent linksbetween the Parties’ scientific communities, notablyby means of:

— providing Tunisia with access to Communityresearch and technological developmentprogrammes in accordance with Community rulesgoverning non-Community countries’involvement in such programmes,

— Tunisian participation in networks ofdecentralised cooperation,

— promoting synergy in training and research;

(b) improve Tunisia’s research capabilities;

(c) stimulate technological innovation and the transferof new technology and know-how;

(d) encourage all activities aimed at establishing synergyat regional level.

Article 48

Environment

The aim of cooperation shall be to prevent deteriorationof the environment, to improve the quality of theenvironment, to protect human health and to achieverational use of natural resources for sustainabledevelopment.

The Parties undertake to cooperate in areas including:

(a) soil and water quality;

(b) the consequences of development, particularlyindustrial development (especially safety ofinstallations and waste);

(c) monitoring and preventing pollution of the sea.

Article 49

Industrial cooperation


(a) encourage cooperation between the Parties’ economicoperators, including cooperation in the context ofaccess for Tunisia to Community business networksand decentralised cooperation networks;

(b) back the effort to modernise and restructureTunisia’s public and private sector industry(including the agri-food industry);

(c) foster an environment which favours privateinitiative, with the aim of stimulating anddiversifying output for the domestic and exportmarkets;

(d) make the most of Tunisia’s human resources andindustrial potential through better use of policy inthe fields of innovation and research andtechnological development;

(e) facilitate access to credit to finance investment.

Article 50

Promotion and protection of investment

The aim of cooperation shall be to create a favourableclimate for flows of investment, and to use the followingin particular:

(a) the establishment of harmonised and simplifiedprocedures, co-investment machinery (especially tolink small and medium-sized enterprises) andmethods of identifying and providing information oninvestment opportunities;

(b) the establishment, where appropriate, of a legalframework to promote investment, chiefly throughthe conclusion by Tunisia and the Member States ofinvestment protection agreements and agreementspreventing double taxation.


Article 51

Cooperation in standardisation and conformityassessment

The Parties shall cooperate in developing:

(a) the use of Community rules in standardisation,metrology, quality control and conformityassessment;

(b) the updating of Tunisian laboratories, leadingeventually to the conclusion of mutual recognitionagreements for conformity assessment;

(c) the bodies responsible for intellectual, industrial andcommercial property and for standardisation andquality in Tunisia.

Article 52

Approximation of legislation

Cooperation shall be aimed at helping Tunisia to bring itslegislation closer to that of the Community in the areascovered by this Agreement.

Article 53

Financial services

The aim of cooperation shall be to achieve closercommon rules and standards in areas including thefollowing:

(a) bolstering and restructuring Tunisia’s financialsectors;

(b) improving accounting, auditing, supervision andregulation of financial services and financialmonitoring in Tunisia.

Article 54

Agriculture and fisheries


(a) modernise and restructure agriculture and fisheriesthrough methods including the modernisation ofinfrastructure and equipment, the development ofpackaging and storage techniques and theimprovement of private distribution and marketingchains;

(b) diversify output and external markets;

(c) achieve cooperation in health, plant health andgrowing techniques.

Article 55

Transport


(a) achieve the restructuring and modernisation of road,rail, port and airport infrastructure of commoninterest, in correlation with major trans-Europeancommunication routes;

(b) define and apply operating standards comparable tothose found in the Community;

(c) bring equipment up to Community standards,particularly where multimodal transport,containerisation and transhipment are concerned;

(d) gradually improve road transit and the managementof airports, air traffic and railways.

Article 56

Telecommunications and information technology

Cooperation shall focus on:

(a) telecommunications in general;

(b) standardisation, conformity testing and certificationfor information technology and telecommunications;

(c) dissemination of new information technologies,particularly in relation to networks and theinterconnection of networks (ISDN — integratedservices digital networks — and EDI — electronicdata interchange);

(d) stimulating research on and development of newcommunication and information technology facilitiesto develop the market in equipment, services andapplications related to information technology andto communications, services and installations.

Article 57

Energy

Cooperation shall focus on:

(a) renewable energy;

(b) promoting the saving of energy;

(c) applied research relating to networks of databaseslinking the two Parties’ economic and socialoperators;


(d) backing efforts to modernise and develop energynetworks and the interconnection of such networkswith Community networks.

Article 58

Tourism

The aim of cooperation shall be to develop tourism,particularly with regard to:

(a) catering management and quality of service in thevarious fields connected with catering;

(b) development of marketing;

(c) promotion of tourism for young people.

Article 59

Cooperation in customs matters

1. The aim of cooperation shall be to ensure fair tradeand compliance with trade rules. It shall focus on:

(a) simplifying customs checks and procedures;

(b) the use of the Single Administrative Document andcreating a link between the Community and Tunisiantransit systems.

2. Without prejudice to other forms of cooperationprovided for in this Agreement, and particularly thoseprovided for in Articles 61 and 62, the ContractingParties’ administrative authorities shall provide mutualassistance in accordance with the terms of ProtocolNo 5.

Article 60

Cooperation in statistics

The aim of cooperation shall be to bring the methodsused by the Parties closer together and to put to use dataon all areas covered by this Agreement for whichstatistics can be collected.

Article 61

Money laundering

1. The Parties agree on the need to work towards andcooperate on preventing the use of their financial systemsto launder the proceeds of criminal activities in generaland drug trafficking in particular.

2. Cooperation in this area shall include administrativeand technical assistance with the purpose of establishingsuitable standards against money laundering equivalent tothose adopted by the Community and international forain this field, including the Financial Action Task Force(FATF).

Article 62

Combating drug use and trafficking

1. The aim of cooperation shall be to:

(a) improve the effectiveness of policies and measures toprevent and combat the production and supply ofand trafficking in narcotics and psychotropicsubstances;

(b) eliminate illicit consumption of such products.

2. The Parties shall together set out appropriatestrategies and methods of cooperation, in accordancewith their own legislation, to attain those objectives. Forany action which is not conducted jointly, there shall beconsultations and close coordination.

Such action may involve the appropriate public andprivate sector institutions and international organisations,in collaboration with the government of the Republic ofTunisia and the relevant authorities in the Communityand the Member States.

3. Cooperation shall take the following forms inparticular:

(a) the establishment or expansion of clinics/hostels andinformation centres for the treatment andrehabilitation of drug addicts;

(b) the implementation of prevention, information,training and epidemiological research projects;

(c) the establishment of standards for preventingdiversion of precursors and other essentialingredients for the illicit manufacture of narcoticsand psychotropic substances, which are equivalent tothose adopted by the Community and theappropriate international authorities, particularly theChemicals Action Task Force (CATF).

Article 63

The two Parties shall together establish the proceduresneeded to achieve cooperation in the fields covered bythis Title.


TITLE VI

COOPERATION IN SOCIAL AND CULTURAL MATTERS

CHAPTER I

WORKERS

Article 64

1. The treatment accorded by each Member State toworkers of Tunisian nationality employed in its territoryshall be free from any discrimination based onnationality, as regards working conditions, remunerationand dismissal, relative to its own nationals.

2. All Tunisian workers allowed to undertake paidemployment in the territory of a Member State on atemporary basis shall be covered by the provisions ofparagraph 1 with regard to working conditions andremuneration.

3. Tunisia shall accord the same treatment to workerswho are nationals of a Member State and employed in itsterritory.

Article 65

1. Subject to the provisions of the followingparagraphs, workers of Tunisian nationality and anymembers of their families living with them shall enjoy, inthe field of social security, treatment free from anydiscrimination based on nationality relative to nationalsof the Member States in which they are employed.

The concept of social security shall cover the branches ofsocial security dealing with sickness and maternitybenefits, invalidity, old-age and survivors’ benefits,industrial accident and occupational disease benefits anddeath, unemployment and family benefits.

These provisions shall not, however, cause the othercoordination rules provided for in Community legislationbased on Article 51 of the EC Treaty to apply, exceptunder the conditions set out in Article 67 of thisAgreement.

2. All periods of insurance, employment or residencecompleted by such workers in the various Member Statesshall be added together for the purpose of pensions andannuities in respect of old age, invalidity and survivors’benefits and family, sickness and maternity benefits and

also for that of medical care for the workers and formembers of their families resident in the Community.

3. The workers in question shall receive familyallowances for members of their families who are residentin the Community.

4. The workers in question shall be able to transferfreely to Tunisia, at the rates applied by virtue of thelegislation of the debtor Member State or States, anypensions or annuities in respect of old age, survivorstatus, industrial accident or occupational disease, or ofinvalidity resulting from industrial accident oroccupational disease, except in the case of specialnon-contributory benefits.

5. Tunisia shall accord to workers who are nationalsof a Member State and employed in its territory, and tothe members of their families, treatment similar to thatspecified in paragraphs 1, 3 and 4.

Article 66

The provisions of this Chapter shall not apply tonationals of the Parties residing or working illegally inthe territory of their host countries.

Article 67

1. Before the end of the first year following the entryinto force of this Agreement, the Association Councilshall adopt provisions to implement the principles set outin Article 65.

2. The Association Council shall adopt detailed rulesfor administrative cooperation providing the necessarymanagement and monitoring guarantees for theapplication of the provisions referred to in paragraph 1.

Article 68

The provisions adopted by the Association Council inaccordance with Article 67 shall not affect any rights orobligations arising from bilateral agreements linkingTunisia and the Member States where those agreementsprovide for more favourable treatment of nationals ofTunisia or of the Member States.


CHAPTER II

DIALOGUE IN SOCIAL MATTERS

Article 69

1. The Parties shall conduct regular dialogue on anysocial matter which is of interest to them.

2. Such dialogue shall be used to find ways to achieveprogress in the field of movement of workers and equaltreatment and social integration for Tunisian andCommunity nationals residing legally in the territories oftheir host countries.

3. Dialogue shall cover in particular all issuesconnected with:

(a) the living and working conditions of the migrantcommunities;

(b) migration;

(c) illegal immigration and the conditions governing thereturn of individuals who are in breach of thelegislation dealing with the right to stay and the rightof establishment in their host countries;

(d) schemes and programmes to encourage equaltreatment between Tunisian and Communitynationals, mutual knowledge of cultures andcivilizations, the furthering of tolerance and theremoval of discrimination.

Article 70

Dialogue on social matters shall be conducted at the samelevels and in accordance with the same procedures asprovided for in Title I of this Agreement, which can itselfprovide a framework for that dialogue.

CHAPTER III

COOPERATION IN THE SOCIAL FIELD

Article 71

With a view to consolidating cooperation between theParties in the social field, projects and programmes shallbe carried out in any area of interest to them.

Priority will be afforded to:

(a) reducing migratory pressure, in particular by creatingjobs and developing training in areas from whichemigrants come;

(b) resettling those repatriated because of their illegalstatus under the legislation of the state in question;

(c) promoting the role of women in the economic andsocial development process through education andthe media in step with Tunisian policy on thematter;

(d) bolstering and developing Tunisia’s family planningand mother and child protection programmes;

(e) improving the social protection system;

(f) enhancing the health cover system;

(g) improving living conditions in poor, denselypopulated areas;

(h) implementing and financing exchange and leisureprogrammes for mixed groups of Tunisian andEuropean young people residing in the MemberStates, with a view to promoting mutual knowledgeof their respective cultures and fostering tolerance.

Article 72

Cooperation schemes may be carried out in coordinationwith Member States and relevant internationalorganisations.

Article 73

A working party shall be set up by the AssociationCouncil by the end of the first year following the entryinto force of this Agreement. It shall be responsible forthe continuous and regular evaluation of theimplementation of Chapters 1 to 3.

CHAPTER IV

COOPERATION ON CULTURAL MATTERS

Article 74

1. In order to boost mutual knowledge andunderstanding, taking account of activities already carriedout, the Parties shall undertake — while respecting eachother’s culture — to provide a firmer footing for lastingcultural dialogue and to promote continuous culturalcooperation between them, without ruling out a prioriany field of activity.

2. In putting together cooperation projects andprogrammes and carrying out joint activities, the


Parties shall place special emphasis on young people, onwritten and audio-visual means of expression andcommunication, and on the protection of their heritageand the dissemination of culture.

3. The Parties agree that cultural cooperationprogrammes already under way in the Community or inone or more of its Member States may be extended toTunisia.

TITLE VII

FINANCIAL COOPERATION

Article 75

With a view to full attainment of the Agreement’sobjectives, financial cooperation shall be implemented forTunisia in line with the appropriate financial proceduresand resources.

These procedures shall be adopted by mutual agreementbetween the Parties by means of the most suitableinstruments once the Agreement enters into force.

In addition to the areas covered by the Titles V and VI ofthis Agreement, cooperation shall entail:

— facilitating reforms aimed at modernizing theeconomy,

— updating economic infrastructure,

— promoting private investment and job creationactivities,

— taking into account the effects on the Tunisianeconomy of the progressive introduction of a freetrade area, in particular where the updating andrestructuring of industry is concerned,

— flanking measures for policies implemented in thesocial sectors.

Article 76

Within the framework of Community instrumentsintended to buttress structural adjustment programmes inthe Mediterranean countries — and in close coordinationwith the Tunisian authorities and other contributors, inparticular the international financial institutions — theCommunity will examine suitable ways of supportingstructural policies carried out by Tunisia to restorefinancial equilibrium in all its key aspects and create aneconomic environment conducive to boosting growth,while at the same time enhancing social welfare.

Article 77

In order to ensure a coordinated approach to dealingwith exceptional macroeconomic and financial problemswhich could stem from the progressive implementation ofthe Agreement, the Parties shall closely monitor thedevelopment of trade and financial relations between theCommunity and Tunisia as part of the regular economicdialogue established under Title V.

TITLE VIII

INSTITUTIONAL, GENERAL AND FINAL PROVISIONS

Article 78

An Association Council is hereby established which shallmeet at ministerial level once a year and whencircumstances require, on the initiative of its Chairmanand in accordance with the conditions laid down in itsrules of procedure.

It shall examine any major issues arising within theframework of this Agreement and any other bilateral orinternational issues of mutual interest.

Article 79

1. The Association Council shall consist of themembers of the Council of the European Union andmembers of the Commission of the EuropeanCommunities, on the one hand, and of members of theGovernment of the Republic of Tunisia, on the other.

2. Members of the Association Council may arrange tobe represented, in accordance with the provisions laiddown in its rules of procedure.


3. The Association Council shall establish its rules ofprocedure.

4. The Association Council shall be chaired in turn bya member of the Council of the European Union and amember of the Government of the Republic of Tunisia inaccordance with the provisions laid down in its rules ofprocedure.

Article 80

The Association Council shall, for the purpose ofattaining the objectives of the Agreement, have the powerto take decisions in the cases provided for therein.

The decisions taken shall be binding on the Parties, whichshall take the measures necessary to implement thedecisions taken. The Association Council may also makeappropriate recommendations.

It shall draw up its decisions and recommendations byagreement between the Parties.

Article 81

1. Subject to the powers of the Council, anAssociation Committee is hereby established which shallbe responsible for the implementation of the Agreement.

2. The Association Council may delegate to theAssociation Committee, in full or in part, any of itspowers.

Article 82

1. The Association Committee, which shall meet at thelevel of officials, shall consist of representatives ofmembers of the Council of the European Union and ofmembers of the Commission of the EuropeanCommunities, on the one hand, and of representatives ofthe Government of the Republic of Tunisia, on theother.

2. The Association Committee shall establish its rulesof procedure.

3. The Association Committee shall be chaired in turnby a representative of the Presidency of the Council ofthe European Union and by a representative of theGovernment of the Republic of Tunisia.

The Association Committee shall normally meetalternately in the Community and in Tunisia.

Article 83

The Association Committee shall have the power to takedecisions for the management of the Agreement as well asin those areas in which the Council has delegated itspowers to it.

It shall draw up its decisions by agreement between theParties. These decisions shall be binding on the Parties,which shall take the measures necessary to implement thedecisions taken.

Article 84

The Association Council may decide to set up anyworking group or body necessary for the implementationof the Agreement.

Article 85

The Association Council shall take all appropriatemeasures to facilitate cooperation and contacts betweenthe European Parliament and the Chamber of Deputies ofthe Republic of Tunisia, and between the Economic andSocial Committee of the Community and the Economicand Social Council of the Republic of Tunisia.

Article 86

1. Either Party may refer to the Association Councilany dispute relating to the application or interpretationof this Agreement.

2. The Association Council may settle the dispute bymeans of a decision.

3. Each Party shall be bound to take the measuresinvolved in carrying out the decision referred to inparagraph 2.

4. In the event of it not being possible to settle thedispute in accordance with paragraph 2, either Party maynotify the other of the appointment of an arbitrator; theother Party must then appoint a second arbitrator withintwo months. For the application of this procedure, theCommunity and the Member States shall be deemed tobe one Party to the dispute.

The Association Council shall appoint a thirdarbitrator.

The arbitrators’ decisions shall be taken by majorityvote.

Each party to the dispute shall take the steps required toimplement the decision of the arbitrators.

Article 87

Nothing in the Agreement shall prevent a ContractingParty from taking any measures:

(a) which it considers necessary to prevent the disclosureof information contrary to its essential securityinterests;

(b) which relate to the production of, or trade in, arms,munitions or war materials or to research,development or production indispensable for defencepurposes, provided that such measures do not impairthe conditions of competition in respect of productsnot intended for specifically military purposes;

(c) which it considers essential to its own security in theevent of serious internal disturbances affecting the


maintenance of law and order, in time of war orserious international tension constituting threat ofwar or in order to carry out obligations it hasaccepted for the purpose of maintaining peace andinternational security.

Article 88

1. In the fields covered by this Agreement, andwithout prejudice to any special provisions containedtherein:

— the arrangements applied by the Republic of Tunisiain respect of the Community shall not give rise to anydiscrimination between the Member States, theirnationals, or their companies or firms,

— the arrangements applied by the Community inrespect of the Republic of Tunisia shall not give riseto any discrimination between Tunisian nationals orits companies or firms.

Article 89

Nothing in the Agreement shall have the effect of:

— extending the fiscal advantages granted by eitherParty in any international agreement or arrangementby which it is bound,

— preventing the adoption or application by either Partyof any measure aimed at preventing fraud or theevasion of taxes,

— opposing the right of either Party to apply therelevant provisions of its tax legislation to taxpayerswho are not in an identical situation as regards theirplace of residence.

Article 90

1. The Parties shall take any general or specificmeasures required to fulfil their obligations under theAgreement. They shall see to it that the objectives set outin the Agreement are attained.

2. If either Party considers that the other Party hasfailed to fulfil an obligation under the Agreement, it maytake appropriate measures. Before so doing, except incases of special urgency, it shall supply the AssociationCouncil with all the relevant information required for athorough examination of the situation with a view toseeking a solution acceptable to the Parties.

In the selection of measures, priority must be given tothose which least disturb the functioning of theAgreement. These measures shall be notified immediatelyto the Association Council and shall be the subject of

consultations within the Association Council if the otherParty so requests.

Article 91

Protocols Nos 1 to 5, Annexes 1 to 7 and thedeclarations shall form an integral part of theAgreement.

Article 92

For the purposes of this Agreement, ‘Parties’ shall mean,on the one hand, the Community or the Member States,or the Community and its Member States, in accordancewith their respective powers, and, on the other hand,Tunisia.

Article 93

This Agreement shall be concluded for an unlimitedperiod.

Either Party may denounce this Agreement by notifyingthe other Party. The Agreement shall cease to apply sixmonths after the date of such notification.

Article 94

This Agreement shall apply, on the one hand, to theterritories in which the Treaties establishing the EuropeanCommunity and the European Coal And SteelCommunity are applied and under the conditions laiddown in those Treaties and, on the other hand to theterritory of the Republic of Tunisia.

Article 95

This Agreement is drawn up in duplicate in the Danish,Dutch, English, Finnish, French, German, Greek, Italian,Portuguese, Spanish, Swedish and Arabic languages, eachof these texts being equally authentic.

Article 96

1. The Agreement shall be approved by theContracting Parties in accordance with their ownprocedures.

It shall enter into force on the first day of the secondmonth following the date on which the ContractingParties notify each other that the procedures referred toin the first paragraph have been completed.

2. Upon its entry into force, the Agreement shallreplace the Cooperation Agreement between theEuropean Community and the Republic of Tunisia andthe Agreement between the Member States of theEuropean Coal and Steel Community and the Republic ofTunisia, signed in Tunis on 25 April 1976.


Hecho en Bruselas, el diecisiete de julio de mil novecientos noventa y cinco.

Udfærdiget i Bruxelles den syttende juli nitten hundrede og fem og halvfems.

Geschehen zu Brüssel am siebzehnten Juli neunzehnhundertfünfundneunzig.

Εγινε στις ΒρυêÛλλες, στις δÛκα εæτÀ ΙïυλÝïυ øÝλια εννιακÞσια ενενη ντα πÛντε.

Done at Brussels on the seventeenth day of July in the year one thousand nine hundred andninety-five.

Fait à Bruxelles, le dix-sept juillet mil neuf cent quatre-vingt-quinze.

Fatto a Bruxelles, addì diciassette luglio millenovecentonovantacinque.

Gedaan te Brussel, de zeventiende juli negentienhonderd vijfennegentig.

Feito em Bruxelas, em dezassete de Julho de mil novecentos e noventa e cinco.

Tehty Brysselissä seitsemäntenätoista päivänä heinäkuuta vuonnatuhatyhdeksänsataayhdeksänkymmentäviisi.

Som skedde i Bryssel den sjuttonde juli nittonhundranittiofem.

Pour le Royaume de BelgiqueVoor het Koninkrijk BelgiëFür das Königreich Belgien

Cette signature engage également la Communauté française, la Communauté flamande,la Communauté germanophone, la Région wallonne, la Région flamande et la Région deBruxelles-Capitale.

Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de Franse Gemeenschap,de Duitstalige Gemeenschap, het Vlaamse Gewest, het Waalse Gewest en het BrusselseHoofdstedelijke Gewest.

Diese Unterschrift verbindet zugleich die Deutschsprachige Gemeinschaft, die FlämischeGemeinschaft, die Französische Gemeinschaft, die Wallonische Region, die Flämische Regionund die Region Brüssel-Hauptstadt.

På Kongeriget Danmarks vegne

Für die Bundesrepublik Deutschland


Για την Ελληνικη ∆ηµïκρατÝα

Por el Reino de España

Pour la République française

Thar ceann na hÉireannFor Ireland

Per la Repubblica italiana


Pour le Grand-Duché de Luxembourg

Voor het Koninkrijk der Nederlanden

Für die Republik Österreich

Pela República Portuguesa

Suomen tasavallan puolesta

För Konungariket Sverige


For the United Kingdom of Great Britain and Northern Ireland

Por las Comunidades Europeas

For De Europæiske Fællesskaber

Für die Europäischen Gemeinschaften

Για τις ΕυρωπαϊκÛς ΚïινÞτητες

For the European Communities

Pour les Communautés européennes

Per le Comunità europee

Voor de Europese Gemeenschappen

Pelas Comunidades Europeias

Euroopan yhteisöjen puolesta

På Europeiska gemenskapernas vägnar


ANNEX 1

PRODUCTS REFERRED TO IN ARTICLE 10(1)

CN-Code Description

0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidifiedmilk and cream, whether or not concentrated or containing added sugar or othersweetening matter or flavoured or containing added fruit, nuts or cocoa:

0403 10 51 — Yogurt, flavoured or containing added fruit, nuts or cocoa:

— — — not exceeding 1,5%

0403 10 53 — — — exceeding 1,5% but not exceeding 27%

0403 10 59 — — — exceeding 27%

— — — other, of a milk fat content by weight:

0403 10 91 — — — not exceeding 3%

0403 10 93 — — — exceeding 3% but not exceeding 6%

0403 10 99 — — — exceeding 6%

0403 90 71 — Other, flavoured or containing added fruit, nuts or cocoa:

— — in powder, granules or other solid forms, of a milk fat content, by weight:

— — — not exceeding 1,5%

0403 90 73 — — — exceeding 1,5% but not exceeding 27%

0403 90 79 — — — exceeding 27%

— — other, of a milk fat content by weight:

0403 90 91 — — — not exceeding 3%

0403 90 93 — — — exceeding 3% but not exceeding 6%

0403 90 99 — — — exceeding 6%

0710 40 00 Sweet corn, uncooked or cooked by steaming or boiling in water, frozen:

0711 90 30 Sweet corn, provisionally preserved (for example, by sulphur dioxide gas, in brine, insulphur water or in other preservative solutions), but unsuitable in that state forimmediate consumption

1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or offractions of different fats or oils of this chapter, other than edible fats or oils or theirfractions of heading No 1516:

1517 10 10 — Margarine, excluding liquid margarine, containing more than 10% but not morethan 15% by weight of milk fats

1517 90 10 — other, containing more than 10% but not more than 15% by weight of milk fats

1702 50 00 Chemically pure fructose

1704 Sugar confectionery (including white chocolate), not containing cocoa, except liquoriceextract containing more than 10% by weight of sucrose but not containing other addedsubstances, of CN code 1704 90 10

1704 10 11 — Chewing-gum, whether or not sugar-coated:

— — Containing less than 60% by weight of sucrose (including invert sugar expressedas sucrose):

— — — in strips


CN-Code Description

1704 10 19 — — — other

— — Containing 60% or more by weight of sucrose (including invert sugar expressedas sucrose):

1704 10 91 — — — in strips

1704 10 99 — — — other

1704 90 30 — White chocolate

— other:

1704 90 51 — — Pastes, including marzipan, in immediate packings of a net content of 1 kg ormore

1704 90 55 — Throat pastilles and cough drops

1704 90 61 — Sugar coated (panned) goods

— Other:

1704 90 65 — — Gum confectionery and jelly confectionery including fruit pastes in the form ofsugar confectionery

1704 90 71 — — Boiled sweets, whether or not filled

1704 90 75 — — Toffees, caramels and similar sweets

— — other:

1704 90 81 — — — compressed tablets

1704 90 99 — — — other

1806 Chocolate and other food preparations containing cocoa:

1806 10 15 — — Containing no sucrose or containing less than 5% by weight of sucrose (includinginvert sugar expressed as sucrose) or isoglucose expressed as sucrose

1806 10 20 — — Containing 5% or more but less than 65% by weight of sucrose (including invertsugar expressed as sucrose) or isoglucose expressed as sucrose

1806 10 30 — — Containing 65% or more but less than 80% by weight of sucrose (includinginvert sugar expressed as sucrose) or isoglucose expressed as sucrose

1806 10 90 — — Containing 80% or more by weight of sucrose (including invert sugar expressedas sucrose) or isoglucose expressed as sucrose

1806 20 10 — Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid,paste, powder, granular or other bulk form in containers or immediate packing of acontent exceeding 2 kg:

— — Containing 31% or more by weight of cocoa butter or containing a combinedweight of 31% or more of cocoa butter and milk fat

1806 20 30 — — Containing a combined weight of 25% or more, but less than 31%, of cocoabutter and milk fat

— other:

1806 20 50 — — Containing 18% or more by weight of cocoa butter

1806 20 70 — — Chocolate milk crumb

1806 20 80 — — Chocolate flavour coating

1806 20 95 — — other

— other, in blocks, slabs or bars:


CN-Code Description

1806 31 00 — — filled

1806 32 10 — — not filled:

— — — with added cereal, fruit or nuts

1806 32 90 — — other

1806 90 11 — other:

— — Chocolate and chocolate products:

— — — Chocolates, whether or not filled:

— — — — containing alcohol

1806 90 19 — — — other

— — other:

1806 90 31 — — filled

1806 90 39 — — not filled

1806 90 50 — Sugar confectionery and substitutes therefor made from sugar substitution products,containing cocoa

1806 90 60 — Spreads containing cocoa

1806 90 70 — Preparations containing cocoa for making beverages

1806 90 90 — Other

1901 Malt extract; food preparations of flour, meal, starch or malt extract, not containingcocoa powder or containing cocoa powder in a proportion by weight of less than 50%,not elsewhere specified or included; food preparations of goods of heading Nos 0401 to0404, not containing cocoa powder or containing cocoa powder in a proportion byweight of less than 10%, not elsewhere specified or included

1901 10 — Preparations for infant use, put up for retail sale

1901 20 — Mixes and doughs for the preparation of bakers’ wares of heading No 1905

1901 90 11 — Malt extract:

— — with a dry extract content of 90% or more by weight

1901 90 19 — — other

1901 90 99 — other

1902 Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and 1902 20 30;couscous, whether or not cooked

1902 11 — Uncooked pasta, not stuffed or otherwise prepared:

— — containing eggs

1902 19 10 — not containing flour or common wheat semolina

1902 19 90 — other

— Stuffed pasta, whether or not cooked or otherwise prepared:

1902 20 91 — — cooked

1902 20 99 — — other

— other pasta:

1902 30 10 — — dried


CN-Code Description

1902 30 90 — — other

1902 40 10 — Couscous:

— — unprepared

1902 40 90 — — other

1903 00 00 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,pearls, siftings or similar forms

1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (forexample, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked orotherwise prepared:

1904 10 10 — Prepared foods obtained by the swelling or roasting of cereals or cereal products:

— — obtained from maize

1904 10 30 — — obtained from rice

1904 10 90 — — other

1904 90 10 — other:

— — rice

1904 90 90 — — other

1905 Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa;communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealingwafers, rice paper and similar products:

1905 10 00 — Crispbread

1905 20 10 — Gingerbread and the like:

— — Containing less than 30% by weight of sucrose (including invert sugar expressedas sucrose)

1905 20 30 — — Containing 30% or more but less than 50% by weight of sucrose (includinginvert sugar expressed as sucrose)

1905 20 90 — — Containing 50% or more by weight of sucrose (including invert sugar expressedas sucrose)

1905 30 11 — Sweet biscuits; waffles and wafers:

— — Completely or partially coated or covered with chocolate or other preparationscontaining cocoa:

— — — in immediate packings of a net content not exceeding 85 g

1905 30 19 — — — other

— — other:

— — — sweet biscuits

1905 30 30 — — — — containing 8% or more by weight of milk fats

— — — — other

1905 30 51 — — — — — sandwich biscuits

1905 30 59 — — — — — other

— — waffles and wafers

1905 30 91 — — — salted, whether or not filled


CN-Code Description

1905 30 99 — — — other

1905 40 10 — Rusks, toasted bread and similar toasted products:

— — rusks

1905 40 90 — — other

1905 90 10 — — Matzos

1905 90 20 — — Communion wafers, empty cachets of a kind suitable for pharmaceutical use,sealing wafers, rice paper and similar products:

— — other:

1905 90 30 — — — Bread, not containing added honey, eggs, cheese or fruit, and containing byweight in the dry matter state not more than 5% of sugars and not more than5% of fat

1905 90 40 — — — waffles and wafers with a water content not exceeding 10% by weight

1905 90 45 — — — Biscuits

1905 90 55 — — — Extruded or expanded products, savoury or salted

— — other:

1905 90 60 — — — with added sweetening matter

1905 90 90 — — — other

2001 90 30 Sweet corn (Zea Mays var. saccharata) prepared or preserved by vinegar or aceticacid

2001 90 40 Yams, sweet potatoes and similar edible parts of plants containing 5% by weight ormore of starch, prepared or preserved by vinegar or acetic acid

2004 10 91 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than byvinegar or acetic acid, frozen

2004 90 10 Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than by vinegaror acetic acid, frozen

2005 20 10 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than byvinegar or acetic acid, not frozen

2005 80 00 Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than by vinegaror acetic acid, not frozen

2008 92 45 Preparation of the Müsli type based on unroasted cereal flakes

2008 99 85 Maize (corn) other than sweet corn (Zea mays var. saccharata) otherwise prepared orpreserved, not containing added sugar or spirit

2008 99 91 Yams, sweet potatoes and similar edible parts of plants containing 5% by weight ormore of starch, otherwise prepared or preserved, not containing added sugar or spirit

2101 10 98 — other

2101 20 98 — other

2101 30 19 Roasted coffee substitutes other than roasted chicory

2101 30 99 Extracts, essences and concentrates of roasted coffee substitutes other than roastedchicory


CN-Code Description

2102 10 31 — Bakers’ yeast

2102 10 39 — other

2105 Ice cream and other edible ice, whether or not containing cocoa:

2105 00 10 — containing no milk fats or containing less than 3% by weight of such fats

— containing by weight of milk fats:

2105 00 91 — — 3% or more but less than 7%

2105 00 99 — — 7% or more

2106 Food preparations not elsewhere specified or included

2106 10 80 — other

2106 90 10 — Cheese fondues

— Flavoured or coloured sugar syrups:

2106 90 98 — — other

2202 90 91 Non-alcoholic beverages, not including fruit or vegetable juices of CN code 2009,containing products of CN codes 0401 to 0404 or fats obtained from products of CNcodes 0401 to 0404

2202 90 95 — other, containing by weight of fat obtained from products of CN codes 0401 to0404

— — 0,2% or more but less than 2%

2202 90 99 — — 2% or more

2905 43 00 Mannitol

2905 44 D-Glucitol (sorbitol)

2905 44 11 — in aqueous solution:

— — containing 2% or less by weight of D-mannitol, calculated on the D-glucitolcontent

2905 44 19 — — other

— other:

2905 44 91 — — containing 2% or less by weight of D-mannitol, calculated on the D-glucitolcontent

2905 44 99 — — other

3501 Casein, caseinates and other casein derivatives

3505 Dextrins and other modified starches, except esterified and etherified starches of CNcode 3505 10 50:

3505 10 — Dextrins and other modified starches:

3505 10 10 — — Dextrins

— — other modified starches

3505 10 90 — — — other

3505 20 Glues based on starches, or on dextrins or other modified starches


CN-Code Description

3809 10 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and otherproducts and preparations (for example, dressings and mordants), of a kind used in thetextile, paper, leather or like industries, not elsewhere specified or included

3823 60 Sorbitol other than that of CN code 2905 44:



3823 60 19 — — other

— other:


3823 60 99 — — other


ANNEX 2

PRODUCTS REFERRED TO IN ARTICLE 10(2)

List 1 (1)

CN-Code Description Quotas(tonnes)

15191519 11 001519 12 001519 13 001519 19 101519 19 301519 19 901519 20 00

Industrial monocarboxylic fatty acids; acid oils from refining; industrialfatty alcohols

3 480

15201520 10 001520 90 00

Glycerol (glycerine), whether or not pure; glycerol waters and glycerollyes

154

17041704 10 111704 10 191704 10 911704 10 991704 90 101704 90 301704 90 511704 90 551704 90 611704 90 651704 90 711704 90 751704 90 811704 90 99

Sugar confectionery (including white chocolate), not containing cocoa 186

18031803 101803 20

Cocoa paste, whether or not defatted 100

1805 Cocoa powder, not containing added sugar or other sweeteningmatter

431

18061806 10 151806 10 201806 10 301806 10 901806 20 101806 20 301806 20 501806 20 701806 20 801806 20 951806 31 001806 32 101806 32 901806 90 111806 90 191806 90 31

Chocolate and other food preparations containing cocoa 180

(1) Products for which Tunisia will maintain the level of customs charges prevailing on 1 January 1995 for four years,within the tariff quotas shown, in accordance with the first subparagraph of Article 10(3).

In accordance with the second subparagraph of Article 10(3), during the elimination of the industrial component of theduties pursuant to Article 10(4), the level of the duties to be applied in respect of the products for which the tariffquotas are to be abolished may not be higher than the level of the duties in force on 1 January 1995.


CN-Code Description Quotas(tonnes)

1806 90 391806 90 501806 90 601806 90 701806 90 90

1901 Malt extract; food preparations of flour, meal, starch or malt extract,not containing cocoa powder or containing cocoa powder in aproportion by weight of less than 50%, not elsewhere specified orincluded; food preparations of goods of heading Nos 0401 to 0404, notcontaining cocoa powder or containing cocoa powder in a proportionby weight of less than 10%, not elsewhere specified or included;

762

1901 10 001901 20 001901 90 111901 90 191901 90 911901 90 99

21062106 10 202106 10 802106 90 102106 90 922106 90 98

Food preparations not elsewhere specified or including; 370

2203 Beer made from Malt 255

22082208 202208 302208 402208 502208 90 192208 90 312208 90 332208 90 412208 90 452208 90 482208 90 522208 90 582208 90 652208 90 692208 90 732208 90 79

Undenatured ethyl alcohol of an alcoholic strength by volume of lessthan 80% vol; spirits, liqueurs and other spirituous beverages;compound alcoholic preparations of a kind used for the manufacture ofbeverages

532

24022402 10 002402 20 102402 20 902402 90 00

Cigars 493

2915 90 Other carboxylic acids 153

35053505 10 103505 10 903505 20 103505 20 303505 20 503505 20 90

Dextrins and other modified starches; glues based on starches, or ondextrins or other modified starches

1 398

38093809 10 103809 10 303809 10 503809 10 90

Finishing agents, dye carriers to accelerate the dyeing or fixing ofdyestuffs

990


List 2

CN-Code Description

0710 40 00 Sweet corn, uncooked or cooked by steaming or boiling in water, frozen

0711 90 30 Sweet corn, provisionally preserved (for example, by sulphur dioxide gas, in brine, insulphur water or in other preservative solutions), but unsuitable in that state forimmediate consumption

1702 50 00 Chemically pure fructose

1903 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains,pearls, siftings or similar forms

2001 90 30 Sweet corn (Zea Mays var. saccharata) prepared or preserved by vinegar or aceticacid

2001 90 40 Yams, sweet potatoes and similar edible parts of plants containing 5% by weight ormore of starch, prepared or preserved by vinegar or acetic acid

2004 10 91 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than byvinegar or acetic acid, frozen

2004 90 10 Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than by vinegaror acetic acid, frozen

2005 20 10 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than byvinegar or acetic acid, not frozen

2005 80 00 Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than by vinegaror acetic acid, not frozen

2008 92 45 Preparation of the Müsli type based on unroasted cereal flakes

2008 99 85 Maize (corn) other than sweet corn (Zea Mays var. saccharata) otherwise prepared orpreserved, not containing added sugar or spirit

2008 99 91 Yams, sweet potatoes and similar edible parts of plants containing 5% by weight ormore of starch, otherwise prepared or preserved, not containing added sugar or spirit

2101 10 98 Preparations based on coffee or on coffee extracts, essences or concentrates, excludingpreparations under heading NC 2101 10 91

2101 20 98 Extracts, essences and concentrates of tea or maté and preparations with a basis of theseextracts, essences and concentrates, or with a basis of tea or maté, excluding productsunder heading NC 2101 20 10

2101 30 19 Roasted coffee substitutes other than roasted chicory

2101 30 99 Extracts, essences and concentrates of roasted coffee substitutes other than roastedchicory

2905 43 00 Mannitol

2905 44 D-Glucitol (sorbitol)




CN-Code Description

2905 44 19 — — other

— other:


2905 44 99 — — other

ex 3501 Casein, caseinates and other casein derivatives

3823 60 Sorbitol other than that of CN code 2905 44


— — containing 2% or less by weight D-mannitol, calculated on the D-glucitolcontent

3823 60 19 — — other

— other:


3823 60 99 — — other


List 3

CN-Code Description

ex 1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or offractions of different fats or oils of this chapter, other than edible fats or oils or theirfractions of heading No 1516:

1517 10 10 — Margarine, excluding liquid margarine, containing more than 10% but not morethan 15% by weight of milk fats

1517 90 10 — other, containing more than 10% but not more than 15% by weight of milk fats

1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (forexample, corn flakes); cereals, other than maize (corn), in grain form, pre-cooked orotherwise prepared:

1904 10 10 — Prepared foods obtained by the swelling or roasting of cereals or cereal products:

— — obtained from maize

1904 10 30 — — obtained from rice

1904 10 90 — — other

1904 90 10 — other:

— — rice

1904 90 90 — — other

2105 Ice cream and other edible ice, whether or not containing cocoa

2105 00 10 — containing no milk fats or containing less than 3% by weight of such fats

— containing by weight of milk fats:

2105 00 91 — — 3% or more but less than 7%

2105 00 99 — — 7% or more

2202 90 91 Non-alcoholic beverages, not including fruit or vegetables juices of CN code 2009,containing products of CN codes 0401 to 0404 or fats obtained from products of CNcodes 0401 to 0404

2202 90 95 — other, containing by weight of fat obtained from products of CN codes 0401 to0404:

— — 0,2% or more but less than 2%

2202 90 99 — — 2% or more


ANNEX 3

CN Code

050510005059001302120130213013021401302190130220013023101505100150590015156011515609151620015220001702909180400020019092101200210130021033012106100210690024031002403910240399025010012501009250200025041002504900250510025059002506100250621025062902507001250700225081002508200250830025084012508409250850025086002508700250900025112002512000251311025131902513210251329025140002516110251612025162102516220251710025172002517300251741025174902518100251820025183002519100

251990025201002521000252330025240002525100252520025253002526100252620025270002528100252890025291002529210252922025293002530100253020025303002530900260111026011202601200260200026030002604000260500026060002607000260800026090002610000261100026121002612200261310026139002614000261510026159002616100261690026171002617900261800026190002620110262019026202002620300262040026210002701110270112027011902701200270210027022002703000270400127040022705000270600027071012707109

270720127072092707301270730927074012707409270750127075092707600270791027079902708100270820027090092712109271220927129092713119271312927139092714108271410927149092715002271500928011002801200280130028020002803000280410028042102804290280430028044002804500280461028046902804800280490028051102805190280521028052202805300280910028100002811110281121028112202811230281210028129002813100281390028141002814200281511028151202815201281520228153002816100281620028163002817000

281810028182002818300281910028201002820900282110028212002823000282410028242002824900282510028252002825300282540028255002825600282570028258002825909282611028261202826190282620028263002826900282710028272002827310282732028273302827340282735028273602827370282738028273902827410282749028275102827590282760028281002828901282890228289092829110282919028299002830100283020028303002830901283090928311002831900283210028322002832300283311028331902833210283322028332302833240


CN Code

2833250283326028332702833290283330028334002834220283510028352102835220283523028352492835260283529028353902836100283620028363002836409283650028366002836700283691028369202836930283699028391102839190283920028399002840110284019028402002840300284110028412002841300284140028415002841600284170028418002841900284210028429012842909284440028461002846900284700028481002848900284910028492002849900285000028510012851002285100929011002901210290122029012302901240290129029021102902190290220029023002902410

2902420290243029024402902500290260029027002903110290312029031302903140290315029031602903190290321029032202903230290351029035902903610290362129036902904200290490029051102905120290513029051402905150290516029051702905190290521029052202905290290531029053202905390290541029054202905430290544029054902905500290611029061202906130290614029061902906210290629029071102907120290713029071402907150290719029072102907220290723029072902907300290810029082002908900290911029091902909200290930029094102909420

2909430290944029094902909500290960029101002910200291030029109002911000291211029121202912130291219029122102912290291230029124102912420291249029125002912600291300029141102914120291413029141902914210291422029142302914290291430029144102914490291450029146102914690291470029151102915120291513029152102915220291523029152402915290291531029153202915330291534029153502915390291540029155002915600291570029159002916110291612029161302916140291615029161902916200291631029163202916330291639029171102917120

2917130291714029171902917200291731029173202917330291734029173502917360291737029173902918110291812029181302918140291815029181602918170291819029182102918220291823029182902918300291890029190002920100292090129209092921110292112029211902921210292122029212902921300292141029214202921430292144029214502921490292151029215902922110292212029221302922190292221029222202922290292230029224102922420292249029225002923100292320029239002924100292421029242902925110292519029252002926100292620029269002927000


CN Code

2928000292910029299002930100293020029303002930400293090029310022931009293211029321302932190293221029322902932901293290929331102933190293321029332902933310293339029334002933510293359029336102933690293371029337902933900293410029342002934300293490129349092935000294000030011003001200300190130019093002100300220030023103002390300290030031013003109300320130032093003311300331930033913003399300340130034093003901300390930041013004109300420130042093004311300431930043213004329300439130043993004401

3004409300450130045093004901300490930062003006300300640030065003101000310210031022103102290310230031024003102500310260031027003102800310290031031003103200310390031041003104200310430031049003105100310520031053003105400310551031055903105600310590131059093201100320120032013003201900320210032029003203000320411032041203204130320414032041503204160320417032041903204200320490032050003206100320620032063003206410320642032064303206490320650032071003207200320730032074003212100321290132131003213900

3214900321590132159023215909330111033011203301130330114033011903301210330122033012303301240330125033012603301291330129933013003301901330190233019033302900340111134021203402130340219134031113403119340319134031993403910340399034041003404200340490034052003405300340540034059013405909340700134070023407009350110035019003502100350290035030013503009350400035051003505200350691035069913506992350699935071003507900370110037012003701910370199037021003702200370231037023203702390370241037024203702430

3702440370251037025203702530370254037025503702560370291037029203702930370294037029503703100370320037039003705100370520037059003707100370790038011003801200380130038019003802100380290038030003804001380400938051003805200380590038061003806200380630038069013806909380700038091003809910380992038099903810100381090038111103811190381121038112903811900381210038122003812300381400038151103815120381519038159003816000381710038172003818000382000038210003822000382310038232003823300382340038235003823600


CN Code

3823901382390238239033901100390120039013003901901390190939022003902300390290139029093903110390319039032003903300390390139039093904100390421039043003904400390450039046103904901390490939051903905200390590139059093906100390690939071003907200390730039074003907600390791039079913907999390810039089003909102390910939092013909209390930139093093909401390940939095013909509391000139100093911100391190039121103912120391220039123103912390391290039131003913900391400039181013918102391890139189023919900

3921120392114039211903926201392690239269033926904392690740011004001210400122040012904001300400211040021904002200400231040023904002410400249040025104002590400260040027004002800400291040029904003000400400040051004005200400591040059904006100400690040070004009201400920940093014009309400940140094094009501400950940101014010102401010940109104010991401099240109994011300401410040149014014909401511040151904015900401610040169404016951401695940169914016999401700140170024101100410121041012204101290

4101300410140041021004102210410229041031004103200410390041041014104102410422141042914104311410439141051214105201410612141062014107210410729041079004111000420400142040094401100440121044012204401300440200144020094403100440320044033104403320440333044033404403350440391044039204403990440410044042004405000441300144130094417001442190244219034501100450190046012004601910460199046021004602900470100047020004703110470319047032104703290470411047041904704210470429047050004706100470691047069204706990

4801000480220048023004802400480540048113914811902481200048139004822100482330048235114823901482390449040094905100490591049059904908101490890149111015001000500200050031005003900500400050050005006001500600250071005007201500720950079015007909510111051011905101210510129051013005102100510220051031005103200510330051040005105100510521051052905105300510540051071005108100510820051091005109900511000151100025202910520300052041105204190520420052071005207900530110053012105301290530130053021005302900


CN Code

5303100530390053041005304900530511053051905305210530529053059115305919530599153059995306100530620053071005307200530810053082005308300530890053091105309190530921053092905310101531010953109015310909531100153110025311003531100453110095402100540220054023105402320540233054023905402410540242054024305402490540251054025205402590540261054026205402690540310054032005403310540332054033305403390540341054034205403490540410054049005405001540500954061005406200550110055012005501300550190055020015502002

5502009550310055032005503300550340055039005504100550490155049095506100550620055063005506900550700155070025507009550952055111005511200551130056030015603002560300956041005604200560490056050005606001560600256060035606009560710956073095607909560811056081905608900560900058011015801102580121058012205801230580124058012505801260580131058013205801330580134058013505801360580190158019025806311580631258063215806322580639158063925809000590210059022005902900590310059032005903900590500159050095908000

5909000591000059111005911200591131059113205911400591190159119025911909611592161159316117801621710062179006307200650200965070006603100660320066039006804101680410968042116804219680430068061006806200680690068071006807900681011068102006812101681210968122006812300681240068125006812600681270068129006814100681490068151006815200681591068159906902100690220169029016903100690320169039006904101690410969049016904909690510169060016906009690911969091997002100700220070023107002320700239070031107003190

7003200700330070041007005210700529070109017010902701110070112007011900701400070151007017100701720070179007019100701920070193107019320701939070199007020002710410171042017104901720110072012007201300720140072021107202190720221072022907202300720241072024907202500720260072027007202800720291072029207202930720299072031007203900720510072052107205290720690072081107208120720813072081407208210720822072082307208240720832072084107208420720931072093207209330720941072094207209430720990072103197210391


CN Code

7210399721041972104917210499721070172107097210901721090972111107211120721119072112107211220721129072113007211410721149072119007212219721229172122997212309721240172124097212501721250972126017212609721320972133907213490721350172135097214100721430972144097214509721460072151007215200721530072154007215900721610072162207216310721632072163307216400721650072166097216900721712172171297217139721719972172197217229721723972172997217319721732972173397217399721810072189007301200730210073022007302300

7302400730290073030007304200730511073072107307220730723073072907307930730799073129007315111731511973151217315129731519073152007315810731589073159007317002731816173191007319200731930073199007321901732619073269017326902732690374011007401200740200074031107403120740313074031907403210740322074032307403290740500074061007406200740710074072207407290740811174081197408210740822074082907409119740919974092197409299740931174093197409391740939974094017409409740990174099097410210741022074121007414100

7414900741600074170097419100741991074199917501100750120075021007502200750400075051107505120750521075052207506100750620075071107507120750720075080017508009760110076012007603100760320076041017604102760429176042927605110760519076052107605290760611976061217606129760691976069217606929760711076090007613000761490076169027616903761690476169057801100780191078019907803001780300278041117804112780419178041927804200780600178060097901110790112079012007903100790390079040007905000790600179060027907100

7907901800110080012008003001800300980040008005100800520080060018007001800700280070098101100810192081019308101990810210081029108102920810293081029908103100810390081041108104200810430081049018104909810590081060008107100810790081081008108900811000181100098111001811100981121908112200811240081129108112990820150082016008202400820330082034008204200820830082089018209000821000082119408212109821220182122098212909821410983015008301701830260083051008305900830710083119008401200840290084039008405900


CN Code

8406110840619084069008407100840721084072908407900840910084109008411910841199084121008412900841420084149008418696841931084199018419902841990984209908421120842191084221108422190842389084252008425310842541084284008428600842890084302008431100843120084314108431420843149084328018432901843311084331908437100843780084379008442400844390084483308448410844842084502008450909845121084522108452290845230084539008454900845590084623108462490846691084669208466930846694084671108467190846781084678908467910

8467920846799084691008469210846929084693108469390847010184701098470210847029084703008470400847090084721008472200847230084731008473210847329084733008473400847432084759008477900847810084789008480300848071084811018481109848120084813008481400848180184821008482200848230084824008482500848280084829108482990848510084859008501100850131085015118501512850220185022028504230850431185043128504500850490085051108505190850590085069018506909850730185073098507400850780085079018507902850790485079098508100

8508200850880085089008509100850920085093008509400850980085099008510100851020085109008511100851120085113008511400851150085118008511900851210085122018512300851240085131018513900851590085161038516310851632085163308516400851650085167208516790851680085172008517400851821185183008518400851929085193108519390851940085201008520200852110085219008522100852311085231208523130852320985241008524210852422085242308524901852610085269108526920852731185273128527321852732285301008530800853090085321008532210

8532220853223085322408532250853229085323008532900853310085332108533290853331085339008535210853529085354008536410853921085392298539310853939185394008540110854012085402008540300854041085404208540810854089085409108540990854110085412108541290854130085414008541500854160085421108542190854220085428008542900854320085438008543900854511085451908545200854590085462008547100860310086039008606100860620086063008606910860692086071918607192860719986072108607290860730086079108607990860800987011008701300


CN Code

87019008703212870322287033228801100880190088031008803200880330088039008904000890600990011009001200900211090021909002200900290090049039005100900580190058099005901900590990062009006301900630990064009006510900652090065309006590900661090066209006690900691090069909007110900719190071999007210900729090079109007920900810090083009008900

90091109009120900921090092209009300900990090103009010900901190090139009014100901420090148009014900901530090159009017109901720990173009017809901790090181109018190901820090183209018390901841090184919018499901850090189029018903901890490189099019100901920090200009021211902129190221109022210902290090249009025190902520990259009026900

90274009027901902790990281009028209902890090292019029209902990090309009031900903210090329009033000910700091081109108120910819091082009108910910899091091109109190910990091101109110120911019091109009114100911420091143009114400911490092011009201200920190092021009202900920300092041009204200920510092059009206000920710092079009208100

920890092091009209200920930092099109209920920993092099409209990940210294029029402909940550195029109502991950611095061209506190950629095063109506320950639095064009506510950659095066109506690950670095069109506990950710095072019507202950730095079009508000960350096039019603909960630096072019608103960840996086009609200


ANNEX 4

CN Code

130232015060001521100152190020089102101100210310022051002205900250310025039002510100251020025111012511109251511025152002516901251690225202002522100253040027100012710003271000527100092713209280470028054002806200280800028111902811290281990028220002828903283410928342992837110283719028372002838000284310028432102843290284330028439002844100284420028443002844500284510028459002902900290329029033002903400290362229041002931001293212029361002936210293622029362302936240

293625029362602936270293628029362902936900293710029372102937220293729029379102937920293799029381002938900293910029392102939290293930029394002939500293960029397002939901293990929411002941200294130029414002941500294190029420003208101320810232081033208201320820232082033208901320890232089033209101320910232099013209902321000132100023210003321100032129023214101321410932151903302100340119334060003601001360100936020013602002360200336020043602009360300136030023603003

360300936041003604901360490236049093605000360690137013003808301380830238083093823909390210039042203904690390551039069013907501390750939091013915100391520039153003915900391610039162003916900391710039172103917220391723039172903917310391732039173303917390391740039191003920200392042039205103920590392061039206203920630392069039207103920720392073139207393920790392091039209203920930392094039209903921110392113039219003922100392220039229003923100392321139232193923291

392329939233003923400392350039239003924100392490039251013925109392520039253003925900392610039262093926300392640039269013926905392690639269094011101401120240112034011209410410941042104104229410429941043194104399410511041051294105190410520941061104106129410619041062094107100410800041090004110000420100042050014205002420610142061094206900430110043012004301300430140043015004301600430170043018004301900430211043021204302130430219043022004302300430310043039004304000


CN Code

4409100440920044121104412120441219044122104412290441291044129904414000441510044152004416000441700244170094418100441820044183004418400441850044189014418909442010044209004421100442190144219044421909450200045031004503900450410045049004601100470710047072004707300470790048041104804190480510048052214805222480522948052304805291480529948053004805500480610048062004806300480640048071004807910480799048082004808300490890048101104810120481021048102904810310481032048103904810991481099248111004811310

4811399481140048119014813100481320048141004814200481430048149004815000481850048232004823400482390248239034823905490400149070034907009490810249081094908902490890949090004910001491000949111094911910491199051061005106200510720051111105111190511120051113005111900511211051121905112200511230051129005113001511300252021005202990520511052051205205130520514052051505205210520522052052305205240520525052053105205320520533052053405205350520541052054205205430520544052054505206110520612052061305206140

5206150520621052062205206230520624052062505206310520632052063305206340520635052064105206420520643052064405206450540110154011025401201540120254071005407200540730054074105407420540743054074405407510540752054075305407540540760054077105407720540773054077405407810540782054078305407840540791054079205407930540794054081005408210540822054082305408240540831054083205408330540834055051005505200550810155081095508201550820955091105509120550921055092205509310550932055094105509420550951055095305509590

5509610550962055096905509910550992055099905510110551012055102005510300551090055131105513120551313055131905513210551322055132305513290551331055133205513330551339055134105513420551343055134905514110551412055141305514190551421055142205514230551429055143105514320551433055143905514410551442055144305514490551611055161205516130551614055162105516220551623055162405516310551632055163305516340551641055164205516430551644055169105516920551693055169405601211560121256012215601222560122956012915601299


CN Code

5601300560210056022105602290560290056071015607210560729156072995607301560741056074915607499560750156075095607901570220057041005704900580211058021905802200580230058031005803900580410058042105804290580610058062005806319580632958063995806400580710158071095807901580790958081005808901580890258089095810100581091058109205810990581100158110025811003581100959011005901900590410059049105904920590610059069105906990590700159070025907009600110160011026001103600110460011096001210600122060012916001299

6001910600192060019916001999611610061178096117900630110063061116306112630612163061226306191630619263062106306220630629063063106306390630641063064906306911630691963069916306999630790063080006402110640311064062006406910640699164069926406999650100165010096502001650300065040006505100650590165059026505903650590965061006506910650692065069906601100660191166019196601991660199966020006701001670100967021006702900670300067041106704190670420067049006801000680210168021026802220680223068022906802920

6802930680299068030006804221680422268042236804224680422568042296804230680510068052006805300680800068091106809190680990068101906810910681099068111006811200681130068119006813100681390069010016901002690100369010096902209690290969032096905109690590169059096907100690790169081016908102690810869081096909900691410169141096914901691490970010007004900700510070053017005309700600070071117007119700719070072117007219700729070080007009100700991070099207010909701590170159097016100701690170169097018100

7018200701890170189097117110711719171171927117193711719971179007204100720421072042907204300720441072044907204500720610072083107208330720834072083507208430720844072084507208900721031172104117212211721230172132017213310721341072143017214401721440272144037214501721450272145037216601721711172171127217119721712272171317217132721719172171927217211721721272172217217222721723172172327217291721729272173117217312721732172173227217331721733272173917217392730110073041007304310730493173043997305120


CN Code

7305310730539073059007306100730620073064007306500730810073090007310100731021073102907313000731411073144207314490731700473170097318110731813073181407318151731815373181547318169731819073182107318220731824073182907320209732090073211307321821732183073219027321903732190973229007323100732391073239207323939732394173239497323990732410073242117324219732429173242997324901732490273249097326200732690474040007407210741011074101207411101741121074112207411290741300074151007415210741529074153107415320

7415390741700174181007418200741999975030007602000760611176069117607191760719976072017607209760820176082097611000761290076141007615200761610076169017616909780200078030037805001780500278060027902000790790980020008006002810191081041908105100810910081099008112110811230081130008201100820120082013008201400820190082023108202320820299082051008205200820530082055108205590820560082057008205800820600082072008207300820740082075008207600820770082078008207900820820082084008208909821290182130008214101

8214102821420082149018214909830160083017098302200830230083024908304000830520083061008306210830629083063008307900830810083082008308901830890283089098309100830990183099028309909831000083112008311300840110084013008401400840219084022008404900840731084073208407330840734084082008408909840991084099908413110841320084139108413920841451084146008415819841583184158398415900841610084169008417200841790084182908418694841869584186998418991841899284189938418994841899584189998419110841919084198198421991

8421992842199984229008423100842390084248908424900842549084269108427900842832084285008431310843139084329098433200843330084335108436290843680084369108436990843810084389008439910843999084409008441900844820084485108448590844900084509018450902845190084521008452900846229084629108465990846890084749008476110847619084769008479820847990084802008481901848190284819098483100848320084833008483400848350084836008483900848410084849098502301850230285030008504402850440385044098506200851220985129008513109


CN Code

8514100851490085153108516101851621085166028516609851671085169018516902851690985171018517301851730285173098517810851790185179098518100851821985182208518291851829985185008518900851910085192108519910851999085203108520390852090085229008523902852390385239098524905852490685249078524909852510185251028525300852711085271908527210852729085273138527314852732385273298527391852739285273938527394852739985279008529109852990285299038529905852990985312008531800853190085340008535100853530085359018535909

8536100853620985364998536502853661985366998536903853810085389008539100853929185392998539399853990085404908541900854310085441118544119854419085443018544309854459185445928544601854460285447008546100854690085472008547900854800086050008606990860712087029008703100870321187032138703219870322187032238703224870322987032318703232870323987032418703242870324987033118703312870331987033218703329870333187033328703339870390187039028703909870410187041098704211870422187042298704319870432187043298704900

8705100870520087053008705400870590187059095706001570600987071008707900870810087082108708290870839087084008708500870860087087008708930870894087089918708999870919087099008710000871130187113098711401871140987115008711900871419987149308714940871496087149998715002871690088021118802119880212188021298802201880220988023018802309880240188024098802500880400088051008805200890310089039108903920890399089060018907100890790090013009001400900150090019009004101900490190049049017201901780190251119025201

9025801902820190283099032891903289291011119101112910112191011229101191910119291012119101212910129191012929101911910191291019919101992910310191031099103901910390991040009105111910511991051919105199910521191052199105291910529991059119105919910599191059999106100910620091069009111101911110291112009111800911190191119029111909911210091128019112809911290191129099113100911320091139019113909930100093020009303100930320093033009303900930400093051009305210930529093059019305909930610093062109306290


CN Code

93063019306309930690193069099307000940110094018019401901940190294019099402109940290194039019403902940390994051019405102940510394051049405109940520194052029405203940520494052099405300940540194054029405403940540494054059405409

94055099405600940591194059199405920940599194059999406000950100095029999503100950320095033009504100950420095043009504401950440995049009505100950590095062109601101960110996019019601902960190396019099602001960200296020099603100

96032109603290960330096034009604000960500096061019606102960621096062209606290960711096071909607209960810196082019608203960820696082099608311860831996083919608401960850196089119608919960899996099019609909961000096110009612200

96131009613201961320996133019613309961380196138099613901961390996141009614201961420996149009615110961519096159019615902961590996161009616200961700096180009701100970190097020009703000970400097050009706000


ANNEX 5

CN Code

050900912122001517900151800020081102103200210330221039002104100210420022021002202900220710122071092207201220720922081002208901220890222089092515121251512925222002522300252310025232102523290252390026205002620900271000728061002807000280920028259012834219300510030059003006100300660032151103303001330300233030033303004330410033042003304300330491033049903305100330520033053003305901330590933061003306900330710133071093307200330730033074103307490330790034011193401191

340119234012003402110340219934022003402900340510035061003606100360690938081013808109380820138082093808401380840938089013808909381300038190003920100392030039204103923212392329240081104008190400821040082904009101400910940110094011201401140040115004011910401199140119924011993401199440119954011999401210140121094012201401220940129004013101401310940132004013901401390940169104016920401693040169924016993420211042021204202190420221042022204202290420231042023204202390

420291142029194202921420292942029914202999420310142031024203109420321042032914203299420330142033094203400420500944071004407210440722044072304407910440792044079904408101440810944082014408209440890144089094410100441090044111104411190441121044112904411310441139044119104411990441900048021004802510480252148025294802530480260048030014803009480421048042904804310480439048044104804420480449048045104804520480459048052104805600480570048058004808100480910048092004809900

481091048109994811210481129048119094816100481620048163004816900481710048172004817300481810048182004818300481840148184024818409481890048191004819201481920948193004819400481950048196004820100482020048203004820400482050148205094820900482110048219004822901482290948231104823190482351948235904823600482370048239094901911490191249019914901992520811052081205208130520819052082105208220520823052082905208310520832052083305208390520841052084205208430520849052085105208520


CN Code

5208530520859052091105209120520919052092105209220520929052093105209320520939052094105209420520943052094905209510520952052095905210110521012052101905210210521022052102905210310521032052103905210410521042052104905210510521052052105905211110521112052111905211210521122052112905211310521132052113905211410521142052114305211490521151052115205211590521211052121205212130521214052121505212210521222052122305212240521225055121105512190551221055122905512910551299055151105515120551513055151905515210

5515220551529055159105515920551599056011005703100570320057033005703900600210060022006002300600241060024206002430600249160024996002910600292060029306002991600299961011006101200610130061019016101909610210061022006102300610290161029096103110610312061031916103199610321061032206103230610329161032996103310610332061033306103391610339961034106103420610343061034916103499610411061041206104130610419161041996104210610422061042306104291610429961043106104320610433061043916104399610441061044206104430

6104440610449161044996104510610452061045306104591610459961046106104620610463061046916104699610510061052006105901610590961061006106200610690161069096107110610712061071916107199610721061072206107291610729961079106107920610799161079926107999610811061081916108199610821061082206108291610829961083106108320610839161083996108910610892061089916108999610910061099016109902610990961101006110200611030061109016110909611110061112006111300611190161119096112110611212061121916112199611220061123106112391

6112399611241061124916112499611300061141006114200611430061149016114909611511061151206115191611519961152016115202611520961159106115929611593961159916115999611691061169206116930611699161169996117101611710261171036117109611720161172026117203611720962011106201120620113062011916201199620191062019206201930620199162019996202110620212062021306202191620219962029106202920620293062029916202999620311062031206203191620319962032106203220620323062032916203299620331062033206203330620339162033996203410


CN Code

6203420620343062034916203499620411062041206204130620419162041996204210620422062042306204291620429962043106204320620433062043916204399620441062044206204430620444062044916204499620451062045206204530620459162045996204610620462062046306204691620469962051006205200620530062059016205909620610062062006206300620640062069006207110620719162071996207210620722062072916207299620791062079206207991620799962081106208191620819962082106208220620829162082996208910620892062089916208999620910062092006209300

6209901620990962101006210200621030062104006210500621111162111126211119621112162111226211129621120062113116211319621132162113296211331621133962113916211392621139962114116211419621142162114296211431621143962114916211492621149962121016212109621220162122096212301621230962129016212909621310062132006213900621410062142006214300621440062149006215100621520062159006216001621600963012006301300630140063019006302100630221063022206302290630231063023206302390630240063025106302520630253063025906302601

6302602630291063029206302930630299063031106303120630319063039106303920630399063041106304190630491063049206304930630499063051006305200630531063053906305900631010163101096310901631090964011006401910640192064019906402190640220064023006402910640299064031906403200640330064034006403510640359064039106403990640411064041916404199640420164642096405100640520064059006406101640610968022106802910690790269079096908901690890269089086908909691010069109006911101691110969119016911909691200169120026912003

6912009691310069139016913909701010070120007013100701321070132917013292701329970133107013320701339170133997013910701399170139927013999702000170200097101101710110271012107101220710210071022107102290710231071023907103101710310971039117103919710399171039997104109710420971049097105100710590071061007106910710692171069227106929710700171070027108110710812171081297108131710813971082007109000711011071101917110192711019971102107110291711029971103107110391711039971104107110491711049971110007112100


CN Code

7112200711290071131117113112711311371131147113119711319171131927113193711319471131957113196711319771131987113199711320171132027113203711320971141117114119711419171141927114193711419971142017114209711510071159017115902711590371159097116101711610971162017116209711810171181097118901711890271189097207110720712072071907207200721310072142007216211721621973063007306600730690073071107307190730791073079207308200730830073084007308901730890973110007312100731419073142007314300731441073145007315820

7316000731700173170037318120731815973182317318232731823973201017320109732020173211117321119732112073218107321829732211073221907323931732510073259107325990732611073269057326909740911174091917409211740929174111097412200741999476041037604210760429376081007610100761090076121007615100761690682021008202200820291082031008203200820411082041208205400820590082081008211100821191182119128211919821192192119298211931821193282119398212101821510082152008215910821599083011008301200830130083014008302100

8302410830242083025008303000831110084031018403109840810084089018413301841330284133098413702841370984138118413812841381984151008415811841582084181008418210841822084183008418400841850084186108418691841869284186938418910841981184212308421310842240084238108423820842410084248118424819842542184254298426110842810084321008432210843229084324018432409843340084362108450110845012084501908452400846239084651008465910846592084659508474311848110284818098484901850120185012098501400850151985015218501529

8502110850212085021308504100850421085042208504319850432085043308504340850440185061108506120850613085061908507100850720085079038515390851610285162908516601851710985281008528200852910185291028529901852990485311008536201853630085364918536501853650985366118536691853690185369028537100853720085392218544112854420185442098544410854449185444998544511854451985445938544599854460385446098607110860900186090098701200870210087042128704219870423087043118708310870880087089108708920870899287089938711101


CN Code

871110987112018711209871200187120098714110871419187141928714193871419487141958714200871491087149208714950871499187149928715001871610087162008716310

871639087164008716800900311090031919003199900390090041099004902900490990171019018310902820290283019102110910212091021909102210910229091029109102990

940120094013009401400940150094016109401690940171094017909401809940210194031009403201940320294032099403300940340094035009403600940370094038009404100

940421094042909404300940490095021009503410950349095035009503600950370095038009503900950662096081029608109960820296083999608509960899196091009612100

ANNEX 6

CN Code

04039000403100190211019021901902200190230019024001905100190520019053001905400190590119059021905909210210021022002102300220110022019005701101570110257011035701109

5701901570190257019035701909570210057023105702320570239057024105702420570249057025105702520570259057029105702920570299057050005804300580500063071006309000


ANNEX 7

relating to intellectual, industrial and commercial property

1. By the end of the fourth year after the entry into force of the Agreement, Tunisia shall accede to thefollowing multilateral conventions on the protection of intellectual, industrial and commercialproperty:

— International Convention for the Protection of Performers, Producers of Phonograms andBroadcasting Organizations (Rome, 1961);

— Budapest Treaty on the International Recognition of the Deposit of Micro-organisms for thePurposes of Patent Procedure (1977, amended in 1980);

— Patent Cooperation Treaty (1970, amended in 1979 and modified in 1984);

— International Convention for the Protection of the New Varieties of Plant (Act of Geneva, 1991);

— Nice Agreement concerning the International Classification of Goods and Services for the Purposesof the Registration of Marks (Geneva, 1977).

2. The Association Council may decide that paragraph 1 of this Annex applies to other multilateralconventions in this field. In this connection, Tunisia will do its utmost to accede in particular to theconventions to which the Member States of the European Community are party.

3. The Contacting Parties express their attachment to observing the opbligations flowing from thefollowing multilateral conventions:

— Paris Convention for the Protection of Industrial Property in the 1967 Act of Stockholm (ParisUnion);

— Berne Convention for the Protection of Literary and Artistic Works in the Act of Paris of 24 July1971.


PROTOCOL No 1

on the arrangements applying to imports into the Community of agricultural productsoriginating in Tunisia

Article 1

1. The products listed in the Annex, originating inTunisia, shall be admitted for import into theCommunity in accordance with the conditions set outbelow and in the Annex.

2. Import duties shall be either eliminated or reducedby the percentage indicated in respect of each product incolumn (a).

Where the Common Customs Tariff provides for theapplication of ad valorem custums duties and a specificcustoms duty in respect of certain products, the rates ofreduction shown in column (a) and in column (c), asreferred to in paragraph 3, shall apply only to the advalorem customs duty.

3. The customs duties shall be eliminated in respect ofcertain products within the limits of the tariff quotasshown against them in column (b).

The Common Customs Tariff duties in respect of thequantities imported in excess of the quotas shall bereduced by the percentage indicated in column (c).

4. The reference quantities fixed in respect of certainother products exempt from customs duties are shown incolumn (d).

Where imports of a product exceed the referencequantities, the Community may, having regard to anannual review of trade flows which is shall carry out,make the product concerned subject to a Communitytariff quota the volume of which shall be equal to thereference quantity. In such a case, for quantities importedin excess of the quota, the common customs tariff dutyshall, according to the product concerned, be applied infull or reduced, as indicated in column (c).

5. For some of the products referred to in paragraphs3 and 4 and indicated in column (e), the quotas orreference quantities shall be increased from 1 January1997 to 1 January 2000 on the basis of four equalinstalments each corresponding to 3% of theseamounts.

6. For some of the products other than those referredto in paragraphs 3 and 4 and indicated in column (e), theCommunity may fix a reference quantity as provided forin paragraph 4 if, in the light of the annual review oftrade which it shall carry out, it establishes that thevolume of imports may cause difficulties on theCommunity market. If, subsequently, the product issubject to a tariff quota under the conditions set out inparagraph 4, the Common Customs Tariff duty shall beapplied in full or reduced, depending on the productconcerned, by the percentage shown in column (c) inrespect of the quantities imported in excess of thequota.

Article 2

Article 1 shall apply in respect of wines of fresh grapes ofheading 2204 of the Combined Nomenclature,originating in Tunisia and entitled to a designation oforigin, where such wines are put up in containers holdingtwo litres or less and have an actual alcoholic strength of15% volume or less.

In accordance with Tunisian law, these wines shall havethe following designations: Côteaux de Teboura, Côteauxd’Utique, Sidi Salem, Kelibia, Thibar, Mornag, Grand cruMornag.

Article 3

1. Each marketing year from 1 January 1996 to31 December 1999, within the limits of a quantity of46 000 tonnes per year, a customs duty of ECU7,81/100 kg shall be levied on imports into theCommunity of untreated olive oil of subheadings1509 10 10 and 1509 10 90 of the CombinedNomenclature wholly obtained in Tunisia andtransported directly from Tunisia to the Community.

2. Where imports of olive oil under the abovearrangements threaten to disturb the balance of theEuropean Union market, in particular as a result of the


latter’s obligations relating to this product in the WTOframework, the European Community may take theappropriate measures to remedy this situation.

3. The parties shall reassess the situation during thesecond half of 1999 with a view to determining thearrangements for the period from 1 January 2000.


ANNEX

CN-code Description

Rate ofreduction

of customsduties

Tariffquotas

Rate ofreduction oftariff quotasin excess ofexisting orfuture tariff

quotas

Referencequantities

Provisionsspecific to

(%) (tonnes) (%) (tonnes)

a b c d e

0101 19 10 Horses for slaughter (1) 100 80 Art. 1(6)

0101 19 90 other 100 80 Art. 1(6)

ex 0204 Meat of sheep or goats, fresh, chilled or frozen, otherthan meat of domestic goats

100 —

0208 Other meat and edible meat offal, fresh, chilled orfrozen

100 —

ex 0602 40 Roses, grafted or not, other than cuttings 100 —

0603 10 Cut flowers and flower buds, fresh 100 750 — Art. 1(5)

ex 0701 90 51 New potatoes, from January to 31 March(2) 100 15 000 40 Art. 1(5)

ex 0702 00 Tomatoes, from 15 November to 30 April 100 (*) 60(*) Art. 1(6)

ex 0703 10 11ex 0703 10 19

Onions, from 15 February to 15 May 100 60 Art. 1(6)

ex 0703 20 00 Garlic, from 1 November to 31 March 100 60 Art. 1(6)

ex 0706 10 00 Carrots, from 1 January to 31 March 100 40 Art. 1(6)

ex 0707 00 Cucumbers, from 10 November to 11 February 100 (*) 0 Art. 1(6)

ex 0708 10 10 Peas (Pisum sativum), from 1 October to 30 April 100 60 Art. 1(6)

ex 0708 20 10 Beans (Vigna spp. Phaseolus spp.) from 1 November to30 April

100 60 Art. 1(6)

ex 0709 10 Artichokes, from 1 October to 31 December 100 (*) 30(*) Art. 1(6)

ex 0709 20 00 Asparagus, from 1 October to 31 March 100 0 Art. 1(6)

ex 0709 30 00 Aubergines, from 1 December to 30 April 60 — Art. 1(6)

ex 0709 40 00 Celery other than celeriac, from 1 November to31 March

100 0 Art. 1(6)

(1) Entry under this subheading is subject to conditions laid down by the competent Community authorities.(2) Once Community rules governing potatoes come into force, the period will be extend to 15 April and the rate of duty applying to quantities in excess of the

quota will be 50%.(*) The rate of reduction applies only to the ad valorem customs duty.


CN-code Description

Rate ofreduction

of customsduties

Tariffquotas


quotas

Referencequantities



a b c d e

0709 60 10 Sweet peppers 100 40 Art. 1(6)

0709 60 99 Other peppers of the genus Capsicum or of the genusPimenta

100 —

ex 0709 90 50 Fennel, from 1 November to 31 March 100 0 Art. 1(6)

ex 0709 90 Courgettes, from 1 December to 15 March 60 (*) —

ex 0709 90 90 Wild onions of the species Muscari comosum, from15 February to 15 May

100 60 Art. 1(6)

Parsley, from 1 November to 31 March 100 0

0710 80 59 Other peppers of the genus Capsicum or of the genusPimenta

100 —

0711 20 10 Olives for uses other than the production of oil (3) 60 —

0711 30 00 Capers 100 90 Art. 1(6)

0711 90 10 Peppers of the genus Capsicum or of the genus Pimentaother than sweet peppers

100 —

0713 10 10 Peas for sowing 100 60 Art. 1(6)

0713 50 10 Broad beans and horse beans for sowing 100 60 Art. 1(6)

ex 0713 Leguminous vegetables other than those for sowing 100 —

0802 11 900802 12 90

Almonds, whether or not shelled, other than bitteralmonds

100 0 1 000 Art. 1(5)

ex 0804 10 00 Dates, in immediate packings of a net content of 35 kgor less

100 —

ex 0805 10 Oranges, fresh 100 (*) 31 360 80(*) Art. 1(5)

ex 0805 10 Oranges, other than fresh 100 (*) 0 1 500 Art. 1(5)

ex 0805 20 Mandarins, (including tangerines and satsumas), fresh;clementines, wilkings and similar citrus hybrids, fresh

100 (*) 80(*) Art. 1(6)

ex 0805 30 Lemons, fresh 100 (*) 80(*) Art. 1(6)

(3) Entry unter this subheading is subject to conditions to be laid down by the competent Community authorities.(*) The rate of reduction applies only to the ad valorem customs duty.


CN-code Description

Rate ofreduction

of customsduties

Tariffquotas


quotas

Referencequantities



a b c d e

0805 40 Grapefruit 80 —

ex 0806 Table grapes, fresh, from 15 November to 30 April 60 (*) —

ex 0807 10 10 Watermelons, from 1 April to 15 June 50 —

ex 0807 10 90 Melons, from 1 November to 31 May 100 50 Art. 1(6)

0809 10 Apricots 100 (*) 0 2 000 Art. 1(5)

ex 0809 40 Plums, from 1 November to 15 June 60 (*) —

ex 0810 10 90 Strawberries, from 1 November to 31 March 100 60 Art. 1(6)

ex 0810 20 10 Raspberries, from 15 May to 15 June 50 —

ex 0812 90 20 Oranges, finely shredded, provisionally preserved 80 —

ex 0812 90 95 Other citrus fruit, finely shredded, provisionallypreserved

80 —

0904 12 00 Pepper, crushed or ground 100 —

0904 20 310904 20 350904 20 39

Fruits of the genus Capsicum or of the genus Pimenta,neither crushed nor ground(4)

100 —

0904 20 90 Fruits of the genus Capsicum or of the genus Pimenta,crushed or ground

100 —

0909 Seeds of anise, badian, fennel, coriander, cumin orcaraway; juniper berries

100 —

0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves,curry and other spices

100 —

1209 91 90 Other vegetable seeds (5) 100 60 Art. 1(6)

1209 99 99 Other seeds or fruit, for sowing (5) 100 60 Art. 1(6)

1211 Plants and parts of plants (including seeds and fruits), ofa kind used primarily in perfumery, in pharmacy or forinsecticidal, fungicidal or similar purposes, fresh ordried, whether or not cut, crused or powdered

100 —

(4) Entry under this subheading is subject to conditions laid down in the relevant Community provisions.(5) This concession relates only to seeds complying with the directives dealing with the selling of seeds and plants.(*) The rate of reduction applies only to the ad valorem customs duty.


CN-code Description

Rate ofreduction

of customsduties

Tariffquotas


quotas

Referencequantities



a b c d e

1212 10 10 Locust beans, including locust bean seeds 100 —

1212 20 00 Seaweeds and other algae 100 —

1212 30 00 Apricot, peach or plum stones and kernels 100 —

1212 99 90 Other plant substances 100 —

ex 1302 20 Pectic substances and pectinates 25 —

ex 2001 10 00 Cucumbers, with no added sugar 100 —

ex 2001 20 00 Onions, with no added sugar 100 —

2001 90 20 Fruits of the genus Capsicum or of the genus Pimenta,other than sweet peppers

100 —

2001 90 50 Mushrooms, with no added sugar 100 —

ex 2001 90 65 Olives, with no added sugar 100 —

ex 2001 90 70 Sweet peppers, with no added sugar 100 —

ex 2001 90 75 Salad beetroot, with no added sugar 100 —

ex 2001 90 85 Red cabbages, with no added sugar 100 —

ex 2001 90 96 Other, with no added sugar 100 —

2002 10 10 Tomatoes, peeled 100 30 Art. 1(6)

ex 2002 90 Tomato concentrate 100 2 000 0 Art. 1(5)

2003 10 20 Mushrooms of the species Agaricus, provisionallypreserved, completely cooked:

— of the species Psalliota 100 (*) 50(*) Art. 1(6)

— other 100 (*) 60(*) Art. 1(6)

2003 10 30 Other mushrooms of the species Agaricus

— of the species Psalliota 100 (*) 50(*) Art. 1(6)

— other 100 (*) 60(*) Art. 1(6)

2003 10 80 Other mushrooms 100 60 Art. 1(6)

2003 20 00 Truffles 70 —

(*) The rate of reduction applies only to the ad valorem customs duty.


CN-code Description

Rate ofreduction

of customsduties

Tariffquotas


quotas

Referencequantities



a b c d e

2004 10 99 Other potatoes 100 50 Art. 1(6)

ex 2004 90 30 Capers and olives 100 —

2004 90 50 Peas (Pisum sativum) and green beans 100 20 Art. 1(6)

2004 90 95 Artichokes 100 50 Art. 1(6)

2004 90 99 Other:

Asparagus, carrots and mixtures 100 20 Art. 1(6)

Other 100 50 Art. 1(6)

2005 10 00 Homogenised vegetables:

Asparagus, carrots and mixtures 100 20 Art. 1(6)

Other 100 50 Art. 1(6)

2005 20 20 Potatoes, thinly sliced, fried or baked, whether or notsalted or flavoured, in airtight packings, suitabel forimmediate consumption

100 50 Art. 1(6)

2005 20 80 Other potatoes 100 50 Art. 1(6)

2005 40 00 Peas (Pisum sativum) 100 20 Art. 1(6)

2005 51 00 Beans, shelled 100 50 Art. 1(6)

2005 59 00 Other beans 20 —

2005 60 00 Asparagus 20 —

2005 70 Olives 100 —

2005 90 10 Fruits of the genus Capsicum, other than sweet peppersor pimentos

100 —

2005 90 30 Capers 100 —

2005 90 50 Artichokes 100 50 Art. 1(6)

2005 90 60 Carrots 100 20 Art. 1(6)

2005 90 70 Mixtures of vegetables 100 20 Art. 1(6)

2005 90 80 Other 100 50 Art. 1(6)


CN-code Description

Rate ofreduction

of customsduties

Tariffquotas


quotas

Referencequantities



a b c d e

2007 10 91 Homogenised preparations of tropical fruit 50 —

2007 10 99 Other 50 —

2007 91 90 Citrus fruit, other 50 —

2007 99 91 Apple purée, including compotes 50 —

2007 99 98 Other 50 —

2008 30 512008 30 71

ex 2008 30 91ex 2008 30 99

Grapefruit segments 80 —

ex 2008 30 55 Mandarins, (including tangerines and satsumas), finelyshredded; clementines, wilkings and similar citrushybrids, finely shreeded

80 —

ex 2008 30 75 Oranges and lemons, finely shreeded 80 —

ex 2008 30 59ex 2008 30 79

Oranges and lemons, finely shredded 80 —

ex 2008 30 91ex 2008 30 99

Citrus fruit, finely shredded 80 —

ex 2008 30 91 Citrus pulp 40 —

2008 50 612008 50 69

Apricots 100 20 Art. 1(6)

ex 2008 50 92ex 2008 50 94ex 2008 50 99

Apricot halves 100 50 Art. 1(6)

ex 2008 50 92ex 2008 50 94

Apricot pulp 100 5 160 30

ex 2008 70 92ex 2008 70 94

Peach (including nectarine) halves 50 —

ex 2008 70 99 Peach (including nectarine) halves 100 50 Art. 1(6)

ex 2008 92 51ex 2008 92 59

Mixtures of fruit 100 1 000(6) 55

(6) Tariff quota common to the six headings relating to mixtures of fruit.


CN-code Description

Rate ofreduction

of customsduties

Tariffquotas


quotas

Referencequantities



a b c d e

ex 2008 92 72ex 2008 92 74ex 2008 92 76ex 2008 92 78

Mixtures of fruit 55 1 000(6) —

2009 112009 19

Orange juice 70 (*) —

2009 20 Grapefruit juice 70 (*) —

2009 30 112009 30 19

Juice of all other citrus fruit 60 (*) —

ex 2009 30 312009 30 39

Juice of all other citrus fruit, other than lemon juice 60 (*) —

ex 2204 Wine of fresh grapes 100 179 200 hl. 80

ex 2204 Wine of fresh grapes will a registered designation oforigin

100 56 000 hl. 0 Conditions laiddown in Art. 2

2301 Flours, meals and pellets, of meat or meat offal, offish or of crustaceans, molluscs or other aquaticinvertebrates, unfit for human consumption; greaves

100 —

ex 2302 Brans, sharps and other residues, whether or not in theform of pellets, derived from the sifting, milling or otherworking of cereals or of leguminous plants, other thanmaize or rice

60 —

(6) Tariff quota common to the six headings realting to mixtures of fruit.(*) The rate of reduction applies only to the ad valorem customs duty.


PROTOCOL No 2

on the arrangements applying to imports into the Community of fishery products originating inTunisia

Sole Article

The products listed below, originating in Tunisia, shall be imported into the Community free ofcustoms duties

CN Code Description

Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates

1604 11 00 Salmon

1604 12 Herrings

ex 1604 13 11 Sardines, of the species Sardina pilchardus in olive oil (1)

ex 1604 13 19 Sardines, of the species Sardina pilchardus other than in olive oil (1)

1604 14 Tunas, skipjak and bonito (Sarda spp.)

1604 15 Mackerel

1604 16 00 Anchovies

1604 19 10 Salmonidae, other than salmon

1604 19 311604 19 39

Fish of the genus Euthymnus, other than skipjack (Euthymnus (Katsuwonus) pelamis)

1604 19 50 Fish of the species Orcynopsis unicolor

1604 19 91to1604 19 98

Other

1604 20 Other prepared or preserved fish:

1604 20 05 Preparations of surimi

1604 20 10 of salmon

1604 20 30 of salmonidae, other than salmon

1604 20 40 of anchovies

ex 1604 20 50 of sardines of the species Sardina pilchardus (1)

1604 20 70 of tunas, skipjack or other fish of the genus Euthymnus

1604 20 90 of other fish

1604 30 caviar and caviar substitutes

1605 10 00 Crab

1605 20 Shrimps and prawns

1605 30 00 Lobster

1605 40 00 Other crustaceans

1605 90 11 Mussels (Mytilus spp., Perna spp.), in airtight containers

1605 90 19 Other mussels

1605 90 30 Other molluscs

1902 20 10 Stuffed pasta, whether or not cooked or otherwise prepared: containing more than 20%by weight of fish, crustaceans, molluscs or other acquatic invertebrates

(1) Within the limits of a Community tariff quota of 100 tonnes common to subheadings ex 1604 13 11, ex 1604 13 19and ex 1604 20 50.


PROTOCOL No 3

on the arrangements applying to imports into Tunisia of agricultural products originating in theCommunity

Sole Article

The customs duties on import into Tunisia of the products originating in the Community listedin the Annex, shall not be higher than those shown in column (a) within the limits of the tariffquotas shown in column (b).

CN Code Description

Maximum customsduties

%

Preferential tariffquotas

(a) (b)

Specificprovisions

0102 10 Live bovine animals, pure-bred breeding animals 17 2 000

0102 90 Other than pure-bred breeding animals 27 35 (*)

0201 20 Meat of bovine animals, fresh or chilled, other cuts with bone in 27 8 000(1) (*)

0201 30 Meat of bovine animals, fresh or chilled, boneless 27 8 000(1) (*)

0202 20 Meat of bovine animals, frozen, other cuts with bone in 27 8 000(1) (*)

0202 30 Meat of bovine animals, frozen, boneless 27 8 000(1) (*)

0207 21 Poultry not cut in pieces, frozen (fowls of the species Gallus domesticus) 43 400 (2)

0402 10 Milk and cream, concentrated or containing added sugar or othersweetening matter, in powder, granules or other solid forms, of a fatcontent, by weight, not exceeding 1,5%

17 9 700(3) (*)

0402 21 Milk and cream, not containing added sugar or other sweetening matter, inpowder, granules or other solid forms, of a fat content, by weight,exceeding 1,5%

17 9 700(3) (*)

0402 99 Milk and cream, concentrated, other than in powder or other solid forms,including with added sugar or other sweetening matter

17 9 700(3) (*)

0405 00 Butter and other fats and oils derived from milk 35 250 (*)

0406 30 Processed cheese, not grated or powdered 27 450 (*)

0407 00 Birds’ eggs, in shell, fresh, preserved or cooked — 1 100 (4)

— for hatching 20

— gamebirds’ eggs 43

— other 43

0602 99 Other live plants (including their roots) other than those falling withinsubheadings 0602 10, 0602 20, 0602 30, 0602 40 and 0602 91

43 200

(*) The quantities imported under the tariff quota opened by Tunisia within the WTO framework under the current access arrangements are deducted fromthe preferential tariff quota.

(1) The figure of 8 000 tonnes covers all four subheadings.(2) From 1 July to end February.(3) The figure of 9 700 tonnes covers all three subheadings.(4) From 1 July to end February.


CN Code Description

Maximum customsduties

%

Preferential tariffquotas

(a) (b)

Specificprovisions

0701 10 Seed potatoes, fresh or chilled 15 16 500

0701 90 Potatoes, fresh or chilled, other than seed potatoes 43 16 500 (5)

0802 22 Hazelnuts or filberts, shelled 43 200

1001 10 Durum wheat 17 17 000 (*)

1001 90 Other than durum wheat 17 230 000 (*)

1003 00 Barley 17 12 000 (*)

1005 90 Maize (corn), other than seed 17 9 000

1103 11 Groats and meal of wheat 43 300

1103 13 Groats and meal of maize (corn) 43 800

1107 10 Malt, not roasted 43 2 000

1108 12 Maize (corn) starch 31 900

1214 10 Lucerne (alfalfa) meal and pellets 29 700

1502 00 Fats of bovine animals, sheep or goats, raw or rendered, whether or notpressed or solvent-extracted

27 600

1507 10 Soya bean oil, crude, whether or not degummed 15 7 500

1511 00 Palm oil and its fractions, whether or not refined, but not chemicallymodified

— 300

— Crude oil 20

— Other 43

1514 10 Rape, colza or mustard oil, crude — 30 000

— of colza 15

— other 43

1514 90 Rape, colza or mustard oil, other than crude 43 900

1515 11 Linseed oil, crude 20 400

1516 10 Animal fats and oils and their fractions 31 300

1701 99 Cane or beet sugar and chemically pure sucrose, other than raw sugar, notcontaining added flavouring or clouring matter

15 72 000 (*)

1702 30 Glucose and glucose syrup 650

— Glucose containing added flavouring or colouring matter 43

— Other 20

1702 90 Sugars, including invert sugar, other than lactose, maple sugar, glucose andfructose, and their syrups

200

— Other sugars containing added flavouring or colouring matter 43

— Other 29

2309 10 Dog or cat food, put up for retail sale 43 20

2309 90 Other animal foods 43 2 800

2401 10 Tobacco, not stemmed/stripped 25 2 800

(*) The quantities imported under the tariff quota opened by Tunisia within the WTO framework under the current access arrangements are deducted fromthe preferential tariff quota.

(5) From 1 October to 31 May.


PROTOCOL No 4

concerning the definition of originating products and methods of administrative cooperation

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a) ‘manufacture’ means any kind of working orprocessing including assembly or specific operations;

(b) ‘material’ means any ingredient, raw material,component or part, etc., used in the manufacture ofthe product;

(c) ‘product’ means the product being manufactured,even if it is intended for later use in anothermanufacturing operation;

(d) ‘goods’ means both materials and products;

(e) ‘customs value’ means the value as determined inaccordance with the Agreement on implementationof Article VII of the General Agreement on Tariffsand Trade of 1994 (WTO Agreement on customsvaluation);

(f) ‘ex-works price’ means the price paid for the productex-works to the manufacturer in whose undertakingthe last working or processing is carried out,including the value of all the materials used, minusall internal taxes which are, or may be, repaid whenthe product obtained is exported;

(g) ‘value of materials’ means the customs value at thetime of importation of the non-originating materialsused, or, if this is not known and cannot beascertained, the first ascertainable price paid for thematerials in the territories concerned;

(h) ‘value of originating materials’ means the customsvalue of such materials as defined in point (g)applied mutatis mutandis;

(i) ‘chapters’ and ‘headings’ means the chapters and theheadings (four-digit codes) used in the nomenclaturewhich makes up the Harmonised CommodityDescription and Coding System, referred to in thisProtocol as ‘the Harmonised System’ or ‘HS’;

(j) ‘classified’ refers to the classification of a product ormaterial under a particular heading;

(k) ‘consignment’ means products which are either sentsimultaneously from one exporter to one consigneeor covered by a single transport document coveringtheir shipment from the exporter to the consignee or,in the absence of such a document, by a singleinvoice.

TITLE II

DEFINITION OF THE CONCEPT OF ‘ORIGINATINGPRODUCTS’

Article 2

Origin criteria

For the purpose of implementing this Agreement andwithout prejudice to the provisions of Articles 3, 4 and 5of this Protocol, the following products shall beconsidered as:

1) products originating in the Community:

(a) products wholly obtained in the Community,within the meaning of Article 6 of thisProtocol;

(b) products obtained in the Community whichcontain materials not wholly obtained there,provided that the said materials have undergonesufficient working and processing in theCommunity within the meaning of Article 7 ofthis Protocol;

2) products originating in Tunisia:

(a) products wholly obtained in Tunisia within themeaning of Article 6 of this Protocol;

(b) products obtained in Tunisia which containmaterials not wholly obtained there, providedthat the said materials have undergone sufficientworking or processing in Tunisia within themeaning of Article 7 of this Protocol.

Article 3

Bilateral cumulation

1. Notwithstanding Article 2(1)(b), materialsoriginating in Tunisia within the meaning of this Protocolshall be considered as materials originating in theCommunity and it shall not be necessary that suchmaterials have undergone sufficient working orprocessing there, provided however that they have


undergone working or processing going beyond thatreferred to in Article 8 of this Protocol.

2. Notwithstanding Article 2(2)(b), materialsoriginating in the Community within the meaning of thisProtocol shall be considered as materials originating inTunisia and it shall not be necessary that such materialshave undergone working or processing there, providedhowever that they have undergone working or processinggoing beyond that referred to in Article 8 of thisProtocol.

Article 4

Cumulation with materials originating in Algeriaand Morocco

1. Notwithstanding Article 2(1)(b) and subject to theprovisions of paragraphs 3 and 4, materials originating inAlgeria or Morocco within the meaning of Protocol No 2annexed to the Agreements between the Community andthese countries shall be considered as originating in theCommunity and it shall not be necessary that suchmaterials have undergone sufficient working orprocessing, on condition however that they haveundergone working or processing beyond that referred toin Article 8 of this Protocol.

2. Notwithstanding Article 2(2)(b) and subject to theprovisions of paragraphs 3 and 4, materials originating inAlgeria or Morocco within the meaning of Protocol No 2annexed to the Agreements between the Community andthese countries shall be considered as originating inTunisia and it shall not be necessary that such materialshave undergone sufficient working or processing, oncondition however that they have undergone working orprocessing beyond that referred to in Article 8 of thisProtocol.

3. The provisions set out in paragraphs 1 and 2concerning materials originating in Algeria are onlyapplicable to the extent that trade between theCommunity and Algeria and between Tunisia andAlgeria, is governed by identical rules of origin.

4. The provisions set out in paragraphs 1 and 2concerning materials originating in Morocco are onlyapplicable to the extent that trade between theCommunity and Morocco and between Tunisia andMorocco, is governed by identical rules of origin.

Article 5

Cumulation of working or processing

1. For the purpose of implementing Article 2(1)(b),working or processing carried out in Tunisia, or, whenthe conditions required by Article 4(3) and (4) arefulfilled, in Algeria or in Morocco shall be considered ashaving been carried out in the Community when theproducts obtained undergo subsequent working orprocessing in the Community.

2. For the purpose, of implementing Article 2(2)(b),working or processing carried out in the Community or,when the conditions required by Article 4(3) and (4) arefulfilled, in Algeria or in Morocco shall be considered ashaving been carried out in Tunisia when the productsobtained undergo subsequent working or processing inTunisia.

3. Where pursuant to the provisions of paragraph 1 or2 the originating products are obtained in two or more ofthe States referred to in those provisions or in theCommunity, they shall be considered as originatingproducts of the State or the Community according towhere the last working or processing took place,provided that that working or processing went beyondthat referred to in Article 8.

Article 6

Wholly obtained products

1. Within the meaning of Article 2(1)(a) and (2)(a),the following shall be considered as ‘wholly obtained’either in the Community or in Tunisia.

(a) mineral products extracted from their soil or fromtheir seabed;

(b) vegetable products harvested there;

(c) live animals born and raised there;

(d) products from live animals raised there;

(e) products obtained by hunting or fishing there;

(f) products of sea fishing and other products takenfrom the sea by their vessels;

(g) products made aboard their factory ships exclusivelyfrom products referred to in subparagraph (f);

(h) used articles collected there fit only for the recoveryof raw materials, including used tyres fit only forretreading or use as waste;

(i) waste and scrap resulting from manufacturingoperations conducted there;

(j) products extracted from marine soil or subsoiloutside their territorial waters provided that theyhave sole rights to work that soil or subsoil;

(k) goods produced exclusively from products specifiedin subparagraphs (a) to (j).

2. The terms ‘their vessels’ and ‘their factory ships’ inparagraph 1(f) and (g) shall apply only to vessels andfactory ships:


— which are registered or recorded in a Member State orin Tunisia,

— which sail under the flag of a Member State or ofTunisia,

— which are owned to the extent of at least 50% bynationals of Member States or of Tunisia, or by acompany with its head office in a Member State or inTunisia, of which the manager or managers, chairmanof the board of directors or the supervisory board andthe majority of the members of such boards arenationals of Member States or of Tunisia and ofwhich, in addition in the case of partnerships orlimited companies, at least half the capital belongs toMember States or Tunisia, to public bodies or tonationals of the Member States or Tunisia,

— of which the master and officers are nationals ofMember States or of Tunisia,

— of which at least 75% of the crew are nationals ofMember States or of Tunisia.

3. Insofar as trade between Tunisia or the Communityand Algeria or Morocco are covered by identical rules oforigin, the terms ‘their vessels’ and ‘their factory ships’ inparagraph 1(f) shall also apply to Algerian or Moroccanvessels or factory ships within the meaning ofparagraph 2.

4. The terms ‘Tunisia’ and the ‘Community’ shall alsocover the territorial waters which surround Tunisia andthe Member States of the Community.

Vessels operating on the high seas, including factory shipson which the fish caught is worked or processed, shall beconsidered as part of the territory of the Community orof Tunisia provided that they satisfy the conditions setout in paragraph 2.

Article 7

Sufficiently worked or processed products

1. For the purposes of Article 2, non-originatingmaterials are considered to be sufficiently worked orprocessed when the product obtained is classified in aheading which is different from that in which all thenon-originating materials used in its manufacture areclassified, subject to paragraph 2 and Article 8.

2. For a product mentioned in columns 1 and 2 of thelist in Annex II, the conditions set out in column 3 forthe product concerned must be fulfilled instead of therule set out in paragraph 1.

For the products falling under Chapters 84 to 91, as analternative to satisfying the conditions set out incolumn 3, the exporter may opt to apply the conditionsset out in column 4 instead.

Where in the list in Annex II a percentage rule is appliedin determining the originating status of a productobtained in the Community or in Tunisia the value addedby the working or processing shall correspond to theex-works price of the product obtained, less the value ofthird-country materials imported into the Community orTunisia.

3. These conditions indicate, for all products coveredby the Agreement, the working or processing which mustbe carried out on the non-originating materials used inthe manufacture of these products, and apply only inrelation to such materials. Accordingly, it follows that ifa product, which has acquired originating status byfulfilling the conditions set out in the list for thatproduct, is used in the manufacture of another product,the conditions applicable to the product in which it isincorporated do not apply to it, and no account that betaken of the non-originating materials which may havebeen used in its manufacture.

Article 8

Insufficient working or processing operations

For the purpose of implementing Article 7 the followingshall be considered as insufficient working or processingto confer the status of originating products, whether ornot there is a change of heading:

(a) operations to ensure the preservation of products ingood conditions during transport and storage(ventilation, spreading out, drying, chilling, placingin brine, 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) (i) changes of packaging and division and assemblyof packages;

(ii) simple placing in bottles, flasks, bags, cases,boxes, fixing on cards or boards, etc., and allother simple packaging operations;

(d) affixing marks, labels and other like distinguishingsigns on products or their packaging;

(e) simple mixing of products, whether or not ofdifferent kinds, where one or more components ofthe mixture do not meet the conditions laid down in


this Protocol to enable them to be considered asoriginating in the Community or in Tunisia;

(f) simple assembly of parts to constitute a completeproduct;

(g) a combination of two or more operations specified insubparagraphs (a) to (f);

(h) slaughter of animals.

Article 9

Unit of qualification

1. The unit of qualification for the application of theprovisions of this Protocol shall be the particular productwhich is considered as the basic unit when determiningclassification using the nomenclature of the HarmonisedSystem.

Accordingly, it follows that:

(a) when a product composed of a group assembly ofarticles is classified under the terms of theHarmonised System under a single heading, thewhole constitutes the unit of quualification;

(b) when a consignment consists of a number ofidentical products classified under the same headingof the Harmonised System, each product must betaken individually when applying the provisions ofthis Protocol.

2. Where, under general rule 5 of the HarmonisedSystem, packaging is included with the product forclassification purposes, it shall be considered to form awhole with the product for the purposes of determiningorigin.

Article 10

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a pieceof equipment, machine, apparatus or vehicle, which arepart of the normal equipment and included in the pricethereof or which are not separately invoiced, shall beregarded as forming a whole with the piece of equipment,machine, apparatus or vehicle in question.

Article 11

Sets

Sets, as defined in general rule 3 of the HarmonisedSystem, shall be regarded as originating when allcomponent products are originating. Nevertheless, whena set is composed of originating and non-originatingproducts, the set as a whole shall be regarded asoriginating, provided that the value of thenon-originating products does not exceed 15% of theex-works price of the set.

Article 12

Neutral elements

In order to determine whether a product originates in theCommunity or in Tunisia it shall not be necessary toestablish whether the electrical energy, fuel, plant andequipment as well as machines and tools used to obtainsuch product, or whether any goods, used in the courseof production which do not enter and which were notintended to enter into the final composition of theproduct, are originating or not.

TITLE III

TERRITORIAL REQUIREMENTS

Article 13

Principle of territoriality

The conditions set out in Title II relative to theacquisition of originating status must be fulfilled withoutinterruption in the Community or in Tunisia withoutprejudice to the provisions of Articles 4 and 5.

Article 14

Reimportation of goods

If originating products exported from the Community orTunisia to another country are returned, except insofar asprovided for in Article 4 or 5 they must be considered asnon-originating, unless it can be demonstrated to thesatisfaction of the customs authorities that:

(a) the goods returned are the same goods as thoseexported; and

(b) they have not undergone any operation beyond thatnecessary to preserve them in good condition whilein that country or while being exported.

Article 15

Direct transport

1. The preferential treatment provided for under theAgreement applies only to products or materials whichare transported between the territories of the Communityand Tunisia or, when the provisions of Articles 4 and 5are applied, of Algeria or Morocco without entering anyother territory. However, goods originating in Tunisia orin the Community and constituting one singleconsignment which is not split up may be transportedthrough territory other than that of the Community orTunisia or, when the provisions of Article 3 apply, of


Algeria or Morocco with, should the occasion arise,transhipment or temporary warehousing in such territory,provided that the goods have remained under thesurveillance of the customs authorities in the country oftransit or of warehousing and that they have notundergone operations other than unloading, reloading orany operation designed to preserve them in goodcondition.

Products originating in Tunisia or in the Community maybe transported by pipeline across territory other than thatof the Community or that of Tunisia.

2. Evidence that the conditions set out in paragraph 1have been fulfilled may be supplied to the customsauthorities of the importing country by the productionof:

(a) a through bill of lading issued in the exportingcountry covering the passage through the country oftransit; or

(b) a certificate issued by the customs authorities of thecountry of transit:

(i) giving an exact description of the products;

(ii) stating the dates of unloading and reloading ofthe products and, where applicable, the namesof the ships used; and

(iii) certifying the conditions under which theproducts remained in the transit country; or

(c) failing these, any substantiating documents.

Article 16

Exhibitions

1. Products sent from one of the Contracting Partiesfor exhibition in a third country and sold after theexhibition for importation in another Contracting Partyshall benefit on importation from the provisions of theAgreement on condition that the products meet therequirements of this Protocol entitling them to berecognised as originating in the Community or in Tunisiaand provided that it is shown to the satisfaction of thecustoms authorities that:

(a) an exporter has consigned these product from one ofthe Contracting Parties to the country in which theexhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed ofby that exporter to a person in another ContractingParty;

(c) the products have been consigned during theexhibition or immediately thereafter to the latterContracting Party in the state in which they weresent for exhibition; and

(d) the products have not, since they were consigned forexhibition, been used for any purpose other thandemonstration at the exhibition.

2. A proof of origin must be issued or made out inaccordance with the provisions of Title IV and submittedto the customs authorities of the importing country in thenormal manner. The name and address of the exhibitionmust be indicated thereon. Where necessary, additionaldocumentary evidence of the nature of the products andthe conditions under which they have been exhibited maybe required.

3. Paragraph 1 shall apply to any trade, industrial,agricultural or crafts exhibition, fair or similar publicshow or display which is not organised for privatepurposes in shops or business premises with a view to thesale of foreign products and during which the productsremain under customs control.

TITLE IV

PROOF OF ORIGIN

Article 17

Movement certificate EUR.1

Evidence of originating status of products, within themeaning of this Protocol, shall be given by an EUR.1movement certificate, a specimen of which appears inAnnex III to this Protocol.

Article 18

Normal procedure for the issue of an EUR.1 movementcertificate

1. An EUR.1 movement certificate shall be issued bythe customs authorities of the exporting country onapplication having been made in writing by the exporteror, under the exporter’s responsibility, by his authorisedrepresentative.

2. For this purpose, the exporter or his authorisedrepresentative shall fill out both the EUR.1 movementcertificate and the application form, specimens of whichappear in Annex III.

These forms shall be completed in one of the languages inwhich the Agreement is drawn up, in accordance with theprovisions of the domestic law of the exporting country.If they are handwritten, they shall be completed in inkinprinted characters. The description of the productsmust be given in the box reserved for this purposewithout leaving any blank lines. Where the box is notcompletely filled a horizontal line must be drawn belowthe last line of the description, the empty space beingcrossed through.


3. The exporter applying for the issue of an EUR.1movement certificate shall be prepared to submit at anytime, at the request of the customs authorities of theexporting country where the EUR.1 movement certificateis issued, all appropriate documents proving theoriginating status of the products concerned as well asthe fulfilment of the other requirements of thisProtocol.

4. The EUR.1 movement certificate shall be issued bythe customs authorities of a Member State of theEuropean Community if the goods to be exported can beconsidered as products originating in the Communitywithin the meaning of Article 2(1) of this Protocol. TheEUR.1 movement certificate shall be issued by thecustoms authorities of Tunisia; if the goods to beexported can be considered as products originating inTunisia within the meaning of Article 2(2) of thisProtocol.

5. Where the cumulation provisions of Articles 2 to 5are applied, the customs authorities of the Member Statesof the Community or of Tunisia may issue EUR.1movement certificates under the conditions laid down inthis Protocol if the goods to be exported can beconsidered as originating products within the meaning ofthis Protocol and provided that the goods covered by theEUR.1 movement certificate are in the Community or inTunisia.

In these cases EUR.1 movement certificates shall beissued subject to the presentation of the proof of originpreviously issued or made out. This proof of origin mustbe kept for at least three years by the customs authoritiesof the exporting State.

6. The issuing customs authorities shall take any stepsnecessary to verify the originating status of the productsand the fulfilment of the other requirements of thisProtocol. For this purpose, they shall have the right tocall for any evidence and to carry out any inspection ofthe exporter’s accounts or any other check which theyconsider appropriate.

The issuing customs authorities shall also ensure that theforms referred to in paragraph 2 are duly completed. Inparticular, they shall check whether the space reservedfor the description of the products has been completed insuch a manner as to exclude all possibility of fraudulentadditions.

7. The date of issue of the EUR.1 movement certificateshall be indicated in the part of the certificate reservedfor the customs authorities.

8. An EUR.1 movement certificate shall be issued bythe customs authorities of the exporting country whenthe products to which it relates are exported. It shall bemade available to the exporter as soon as actualexportation has been effected or ensured.

Article 19

EUR.1 movement certificates issued retrospectively

1. Notwithstanding Article 18(8), an EUR.1 movementcertificate may exceptionally be issued after exportationof the products to which it relates if:

(a) it was not issued at the time of exportation becauseof errors or involuntary omissions or specialcircumstances; or

(b) it is demonstrated to the satisfaction of the customsauthorities that an EUR.1 movement certificate wasissued but was not accepted at importation fortechnical reasons.

2. For the implementation of paragraph 1, theexporter must indicate in this application the place anddate of exportation of the products to which the EUR.1movement certificate relates, and state the reasons for hisrequest.

3. The customs authorities may issue an EUR.1movement certificate retrospectively only after verifyingthat the information supplied in the exporter’sapplication agrees with that in the corresponding file.

4. EUR.1 movement certificate issued retrospectivelymust be endorsed with one of the following phrases:

‘NACHTRÄGLICH AUSGESTELLT’, ‘DELIVRE APOSTERIORI’, ‘RILASCIATO A POSTERIORI’,‘AFGEGEVEN A POSTERIORI’, ‘ISSUEDRETROSPECTIVELY’, ‘UDSTEDT EFTERFØLGENDE’,‘ΕΚ∆ÃΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ’, ‘EXPEDIDO APOSTERIORI’, ‘EMITADO A POSTERIORI’,‘ANNETTU JÄLKIKÄTEEN’, ‘UTFÄRDAT IEFTERHAND’, ‘ ’.

5. The endorsement referred to in paragraph 4 shall beinserted in the ‘Remarks’ box of the EUR.1 movementcertificate.

Article 20

Issue of a duplicate EUR.1 movement certificate

1. In the event of theft, loss or destruction of anEUR.1 movement certificate, the exporter may apply tothe customs authorities which issued it for a duplicatemade out on the basis of the export documents in theirpossession.

2. The duplicate issued in this way must be endorsedwith one of the following words:

‘DUPLIKAT’, ‘DUPLICATA’, ‘DUPLICATO’,‘DUPLICAAT’, ‘DUPLICATE’, ‘ΑΝΤΙΓΡΑΦÃ’,‘DUPLICADO’, ‘SEGUNDA VIA’, ‘KAKSOISKAPPALE’,‘ ’.


3. The endorsement referred to in paragraph 2, thedate of issue and the serial number of the originalcertificate shall be inserted in the ‘Remarks’ box of theduplicate EUR.1 movement certificate.

4. The duplicate, which must bear the date of issue ofthe original EUR.1 movement certificate, shall take effectas from that date.

Article 21

Replacement of certificates

1. It shall at any time be possible to replace one ormore EUR.1 movement certificates by one or more othercertificates provided that this is done by the customsoffice responsible for controlling the goods.

2. The replacement certificate shall be regarded as adefinite EUR.1 movement certificate for the purpose ofthe application of this Protocol, including the provisionsof this Article.

3. The replacement certificate shall be issued on thebasis of a written request from the re-exporter, after theauthorities concerned have verified the informationsuplied in the applicant’s request. The date and serialnumber of the original EUR.1 movement certificate shallbe given in box 7.

Article 22

Simplified procedure for the issue of certificates

1. By way of derogation from Articles 18, 19 and 20of this Protocol, a simplified procedure for the issue ofEUR.1 movement certificate can be used in accordancewith the following provisions.

2. The customs authorities in the exporting State mayauthorise any exporter, hereinafter referred to as‘approved exporter’, making frequent shipments forwhich EUR.1 movement certificates may be issued andwho offers, to the satisfaction of the competentauthorities, all guarantees necessary to verify theoriginating status of the products, not to submit at thetime of export to the customs office of the exportingState or territory either the goods or the application foran EUR.1 certificate relating to those goods, for thepurpose of obtaining an EUR.1 certificate under theconditons laid down in Article 18 of this Protocol.

3. The authorisation referred to in paragraph 2 shallstipulate, at the choice of the competent authorities, thatbox No 11 ‘Customs endorsement’ of the EUR.1movement certificate must:

(a) either be endorsed beforehand with the stamp of thecompetent customs office of the exporting State

and the signature, which may be a facsimile, of anofficial of that office; or

(b) endorsed by the approved exporter with a specialstamp which has been approved by the customsauthorities of the exporting State and corresponds tothe specimen given in Annex V of this Protocol. Suchstamp may be pre-printed on the forms.

4. In the cases referred to in paragraph 3(a), one ofthe following phrases shall be entered in box No 7‘Remarks’ of the EUR.1 movement certificate:

‘PROCEDIMIENTO SIMPLIFICADO’, ‘FORENKLETPROCEDURE’, ‘VEREINFACHTES VERFAHREN’,‘ΑΠΛÃΥΣΤΕΥΜΕΝΗ ∆ΙΑ∆ΙΚΑΣΙΑ’, ‘SIMPLIFIEDPROCEDURE’, ‘PROCEDURE SEMPLIFICATA,’,‘VEREENVOUDIGDE PROCEDURE’, ‘PROCEDI-MENTO SIMPLIFICADO’, ‘YKSINKERTAISTETTUMENETTELY’, ‘FÖRENKLAT FÖRFARANDE’,‘ ’.

5. Box No 11 ‘Customs endorsement’ of the EUR.1certificate shall be completed if necessary by the approvedexporter.

6. The approved exporter shall, if necessary, indicatein box No 13 ‘Request for verification’ of the EUR.1certificate the name and address of the authoritycompetent to verify such a certificate.

7. Where the simplified procedure is applied, thecustoms authorities of the exporting State may beprescribe the use of EUR.1 certificates bearing adistinctive sign by which they may be identified.

8. In the authorisation referred to in paragraph 2 thecompetent authorities shall specify in particular:

(a) the conditions under which the applications forEUR.1 certificates are to be made;

(b) the conditions under which these applications are tobe kept for at least three years;

(c) in the cases referred to in paragraph 3(b) theauthority competent to carry out the subsequentverification referred to in Article 33 of thisProtocol.

9. The customs authorities of the exporting State maydeclare certain categories of goods ineligible for thespecial treatment provided for in paragraph 2.

10. The customs authorities shall refuse theauthorisation referred to in paragraph 2 to exporters whodo not offer all the guarantees which they considernecessary. The competent authorities may withdraw theauthorisation at any time. They must do so where theapproved exporter no longer satisfies the conditions orno longer offers these guarantees.


11. The approved exporter may be required to informthe competent authorities, in accordance with the ruleswhich they lay down, of the goods to be dispatched byhim, so that such authorities may make any verificationthey think necessary before the departure of the goods.

12. The customs authorities of the exporting Statemay carry out any check on approved exporters whichthey consider necessary. Such exporters must allow thisto be done.

13. The provisions of this Article shall be withoutprejudice to the application of the rules of theCommunity, the Member States and Tunisia concerningcustoms formalities and the use of customs documents.

Article 23

Information certificate and declaration

1. When Articles 3, 4 and 5 are applied for the issueof an EUR.1 movement certificate the competent customsoffice in the State requested to issue the certificate forproducts in the manufacture of which products comingfrom Algeria, Morocco or the Community are used, shalltake into consideration the declaration, of which aspecimen is given in Annex VI, given by the exporter inthe State from which it came, either on the commercialinvoice applicable to these products, or on a supportingdocument to that invoice.

2. The submission of the information certificate, issuedunder the conditions set out in paragraph 3 and of whicha specimen is given in Annex VII, may however berequested of the exporter by the customs officeconcerned, either for checking the authenticity andaccuracy of information given on the declarationprovided for in paragraph 1, or for obtaining additionalinformation.

3. The information certificate concerning the productstaken into use shall be issued at the request of theexporter of these products, either in the circumstancesenvisaged in paragraph 2, or at the initiative of thisexporter, by the competent customs office in the Statefrom which these goods were exported. It shall be madeout in duplicate. One copy shall be given to the exporterwho has requested it, who shall send it either to theexporter of the final products or to the customs officewehre the issue of the EUR.1 movement certificate forthese products has been requested. The second copy shallbe preserved by the office which has issued it for at leastthree years.

Article 24

Validity of proof of origin

1. EUR.1 movement certificate shall be valid for fourmonths from the date of issue in the exporting country,and must be submitted within the said period to thecustoms authorities of the importing country.

2. EUR.1 movement certificate which are submitted tothe customs authorities of the importing country after thefinal date for presentation specified in paragraph 1 maybe accepted for the purpose of applying preferentialtreatment, where the failure to submit these documentsby the final date set is due to reasons of force majeure orexceptional circumstances.

3. In other cases of belated presentation, the customsauthorities of the importing country may accept theEUR.1 movement certificates where the products havebeen submitted to them before the said final date.

Article 25

Submission of proof of origin

EUR.1 movement certificates shall be submitted to thecustoms authorities of the importing country inaccordance with the procedures aplicable in that country.The said authorities may require a translation of anEUR.1 movement certificate or an invoice declaration.They may also require the import declaration to beaccompanied by a statement from the importer to theeffect that the goods meet the conditions required for theimplementation of the Agreement.

Article 26

Importation by instalments

Where, at the request of the importer and on theconditions laid down by the customs authorities of theimporting country, dismantled or non-assembledproducts within the meaning of general rule 2(a) of theHarmonised System falling within Chapters 84 and 85 ofthe Harmonised System are imported by instalments, asingle proof of origin for such products shall besubmitted to the customs authorities upon importation ofthe first instalment.

Article 27

Invoice declarationb

1. Notwithstanding Article 17, the evidence oforiginating status, within the meaning of this Protocol,may be given by an invoice declaration, the text of whichappears in Annex IV to this Protocol, made by theexporter on an invoice, a delivery note or othercommercial document (hereafter referred to as ‘invoicedeclaration’) describing the products concerned insufficient detail as to permit the identification ofconsignments containing only originating products andwhose value does not exceed ECU 5 110 perconsignment.

2. The invoice declaration shall be completed andsigned by the exporter or, under the exporter’sresponsibility, by his authorised representative inaccordance with this Protocol.


3. An invoice declaration shall be completed for eachconsignment.

4. The exporter who applied for the invoicedeclaration shall submit at the request of the customsauthorities of the exporting State all supportingdocuments concerning the use of this form.

5. Articles 24 and 25 shall apply mutatis mutandis tothe invoice declaration.

Article 28

Exemptions from formal proof of origin

1. Products sent as small packages from privatepersons to private persons or forming part of travellers’personal luggage shall be admitted as originatingproducts without requiring the submission of a formalproof of origin, provided that such products are notimported by way of trade and have been declared asmeeting the requirements of this Protocol and wherethere is no doubt as to the veracity of such a declaration.In the case of products sent by post, this declaration canbe made on the customs declaration C2/CP3 or on asheet of paper annexed to that document.

2. Imports which are occasional and consist solely ofproducts for the personal use of the recipients ortravellers or their families shall not be considered asimports by way of trade if it is evident from the natureand quantity of the products that no commercial purposeis in view.

3. Furthermore, the total value of these products mustnot exceed ECU 500 in the case of small packages orECU 1 200 in the case of products forming part oftravellers’ personal luggage.

Article 29

Preservation of proof of origin and supportingdocuments

1. The exporter applying for the issue of an EUR.1movement certificate shall keep for at least three yearsthe documents referred to in Article 18(1) and (3).

2. The exporter making out an invoice declarationshall keep for at least three years a copy of this invoicedeclaration as well as the documents referred to inArticle 27(1).

3. The exporter making out an invoice declarationshall keep for at least three years a copy of this invoicedeclaration as well as the documents referred to inArticle 27(1).

3. The customs authorities of the exporting countryissuing an EUR.1 movement certificate shall keep for atleast three years the application form referred to inArticle 18(2).

4. The customs authorities of the importing countryshall keep for at least three years the EUR.1 movementcertificate submitted to them.

Article 30

Discrepancies and formal errors

1. The discovery of slight discrepancies between thestatements made in an EUR.1 movement certificate, or inan invoice declaration and those made in the documentssubmitted to the customs office for the purpose ofcarrying out the formalities for importing the productsshall not ipso facto render the EUR.1 movementcertificate, or the invoice declaration null and void if it isduly established that this document does correspond tothe products submitted.

2. Obvious formal errors such as typing errors on anEUR.1 movement certificate, or an invoice declarationshould not cause this document to be rejected if theseerrors are not such as to create doubts concerning thecorrectness of the statements made in this document.

Article 31

Amounts expressed in ecus

1. Amounts in the national currency of the exportingcountry equivalent to the amounts expressed in ecus shallbe fixed by the exporting country and communicated tothe other Contracting Parties. When the amounts exceedthe corresponding amounts fixed by the importingcountry, the latter shall accept them if the products areinvoiced in the currency of the exporting country or inthe currency of one of the other countries referred to inArticle 4 of this Protocol.

If the goods are invoiced in the currency of anotherMember State of the Community the importing Stateshall recognize the amount notified by the countryconcerned.

2. Up to and including 30 April 2000, the amounts tobe used in any giben national currency shall be theequivalent in that national currency of the amountsexpressed in ecus as at 1 October 1994.

For each successive period of five years, the amountsexpressed in ecus and their equivalents in the natiounalcurrencies of the States shall be reviewed by theAssociation Council on the basis of the exchange rates ofthe ecu on the first working day of October in the yearimmediately preceding that five-year period.

When carrying out this review, the Association Councilshall ensure that there will be no decrease in the amountsto be used in any national currency and shall furthermoreconsider the desirability of preserving the effects of the


limits concerned in real terms. For this purpose, it maydecide to modify the amounts expressed in ecus.

TITLE V

ARRANGEMENTS FOR ADMINISTRATIVECOOPERATION

Article 32

Communication of stamps and addresses

The customs authorities of the Member States and ofTunisia shall provide each other, through theCommission of the European Communities, withspecimen impressions of stamps used in their customsoffices for the issue of EUR.1 certificates and with theaddresses of the customs authorities responsible forissuing EUR.1 movement certificates and for verifyingthose certificates and invoice declarations.

Article 33

Verification of EUR.1 movement certificates, invoicedeclaration and information certificate

1. Subsequent verification of EUR.1 movementcertificates and invoice declarations shall be carried outrandomly or whenever the customs authorities of theimporting state have reason to doubt the authenticity ofsuch documents, the originating status of the productsconcerned or the fulfilment of the other requirements ofthis Protocol.

2. For the purposes of implementing the provisions ofparagraph 1, the customs authorities of the importingcountry shall return the EUR.1 movement certificate, theinvoice declaration, or a copy of these documents, to thecustoms authorities of the exporting country giving,where appropriate, the reasons of substance or form foran inquiry.

In order to assist with the verification, the customsauthorities shall provide all the necessary documents andany information collected which indicate that theinformation on the EUR.1 certificate or the invoicedeclaration are incorrect.

3. The verification shall be carried out by the customsauthorities of the exporting country. For this purpose,they shall have the right to call for any evidence and tocarry out any inspection of the exporter’s accounts orany other check which they consider appropriate.

4. If the customs authorities of the importing countrydecide to suspend the granting of preferential treatmentto the products concened while awaiting the results of theverification, they shall offer to release the products to theimporter subject to any precautionary measures judgednecessary.

5. The customs authorities requesting the verificationshall be informed of the results of this verification withina maximum of ten months. These results must indicateclearely whether the documents are authentic andwhether the products concerned can be considered asoriginating products and fulfil the other requirements ofhtis Protocol.

6. If in cases of reasonable doubt there is no replywithin ten months or if the reply does not containsufficient information to determine the authenticity of thedocument in question or the real origin of the products,the requesting customs authorities shall, except inexceptional circumstances, refuse entitlement to thepreferences.

7. The subsequent verification of informationcertificates provided for by Article 23 shall be carried outin the cases mentioned in paragraph 1 and in accordancewith the procedures laid down in paragraphs 2 to 6.

Article 34

Dispute settlement

Where disputes arise in relation to the verificationprocedures of Article 33 which cannot be settled betweenthe customs authorities requesting a verification and thecustoms authorities responsible for carrying out thisverification or where they raise a question as to theinterpretation of this Protocol, they shall be submitted tothe Customs Cooperation Committee.

In all cases the settlement of disputes between theimporter and the custeoms authorities of the importingState shall be under the legislation of the said State.

Article 35

Penalties

Penalties shall be imposed on any person who draws up,or causes to be drawn up, a document which containsincorrect information for the purpose of obtaining apreferential treatment for products.

Article 36

Free zones

1. The Member States and Tunisia shall take allnecessary steps to ensure that products traded undercover of an EUR.1 movement certificate, which in thecourse of transport use a free zone situated in theirterritory, are not substituted by other goods and thatthey do not undergo handling other than normaloperations designed to prevent their deterioration.

2. By means of an exemption to the provisionscontained in paragraph 1, when products originating inthe Community or in Tunisia and imported into a freezone under cover of an EUR.1 certificate undergo


treatment or processing, the authorities concerned mustissue a new EUR.1 certificate at the exporter’s request, ifthe treatment or processing undergone is in conformitywith the provisions of this Protocol.

TITLE VI

CEUTA AND MELILLA

Article 37

Application of the Protocol

1. The term ‘Community’ used in this Protocol doesnot cover Ceuta or Melilla. The term ‘productsoriginating in the Community’ does not cover productsoriginating in these zones.

2. This protocol shall apply mutatis mutandis toproducts originating in Ceuta and Melilla, subject toparticular conditions set out in Article 38.

Article 38

Special conditions

1. The following provisions shall apply instead ofArticles 2 to 4(1) and (2) and references to these articlesshall apply mutatis mutandis to this ARticle.

2. Providing they have been transported directly inaccordance with the provisions of Article 15, thefollowing shall be considered as:

1) products originating obtained in Ceuta and Melilla;

(a) products wholly obtained in Ceuta and Melilla;

(b) products obtained in Ceuta and Melilla in themanufacture of which products other than thosereferred to in (a) are used, provided that:

(i) the said products have undergone sufficientworking or processing within the meaning ofArticle 7 of this Protocol;

or that

(ii) those products are originating in Tunisia orthe Community within the meaning of thisProtocol, or when the conditions required inArticle 4(3) and (4) are fulfilled from Algeriaor from Morocco provided that they havebeen submitted to working or processingwhich goes beyond the insufficient workingor processing referred to in Article 8.

2) products originating in Tunisia:

(a) products wholly obtained in Tunisia;

(b) products obtained in Tunisia, in the manufactureof which products other than those referred to in(a) are used, provided that:

(i) the said products have undergone sufficientworking or processing within the meaning ofArticle 7 of this Protocol;

or that

(ii) those products are originating in Ceuta andMelilla or the Community within themeaning of this Protocol, or when theconditions required in Article 4(3) and (4)are fulfilled from Algeria or from Moroccoprovided that they have been submitted toworking or processing which goes beyondthe insufficient working or processingreferred to in Article 8.

3. Ceuta and Melilla shall be considered as a singleterritory.

4. The exporter or his authorised representative shallenter ‘Tunisia’ and ‘Ceuta and Melilla’ in box 2 ofEUR.1 movement certificates. In addition, in the case ofproducts originating in Ceuta and Melilla, this shall beindicated in box 4 of EUR.1 movement certificates.

5. The Spanish customs authorities shall be responsiblefor the application of this Protocol in Ceuta andMelilla.

TITLE VII

FINAL PROVISIONS

Article 39

Amendments to the Protocol

The Association Council may decide to amend theprovisions of this protocol at the request of one of thecontracting parties or of the customs cooperationcommittee.

Article 40

Customs Cooperation Committee

1. A Customs Cooperation Committee shall be set up,charged with carrying out administrative cooperationwith a view to the correct and uniform application of thisProtocol and with carrying out any other tasks in thecustoms field which may be entrusted to it.

2. The Committee shall be composed, on the onehand, of experts of the Member States and of officials ofthe Commission of the European Communities who areresponsible for customs questions and, on the otherhand, of experts nominated by Tunisia.


Article 41

Annexes

The Annexes to this Protocol shall form an integral partthereof.

Article 42

Implementation of the Protocol

The Community and Tunisia shall each take the stepsnecessary to implement this Protocol.

Article 43

Arrangements with Algeria and Morocco

The Contracting Parties shall take any measuresnecessary for the conclusion of arrangements with

Morocco and Algeria enabling this Protocol to beapplied. The Contracting Parties shall notify other ofmeasures taken to this affect.

Article 44

Goods in transit or storage

The provisions of the Agreement may be applied to goodswhich comply with the provisions of this Protocol andwhich on the date of entry into force of the Agreementare either in transit or are in the Community or inTunisia or, insofar as the provisions of Articles 3, 4 and5 are applicable, in Algeria or Morocco in temporarystorage in bonded warehouses or in free zones, subject tothe submission to the customs authorities of theimporting State, within four months of that date, of anEUR.1 certificate endorsed retrospectively by thecompetent authorities of the exporting State togetherwith the documents showing that the goods have beentransported directly.


ANNEX I

INTRODUCTORY NOTES

FOREWORD

These notes shall apply, where appropriate, to all manufactured products using non-originating materials,even if they are not subject to specific conditions contained in the list in Annex II but are subject instead tothe change of heading rule set out in Article 7(1).

Note 1

1.1. The first two columns in the list describe the product obtained. The first column gives the headingnumber, or the chapter number, used in the Harmonised System and the second column gives thedescription of goods used in that system for that heading or chapter. For each entry in the first twocolumns a rule is specified in columns 3 or 4. Where, in some cases, the entry in the first column ispreceded by an ‘ex’, this signifies that the rule in columns 3 or 4 only applies to the part of thatheading or chapter as described in column 2.

1.2. Where several heading numbers are grouped together in column 1 or a chapter number is given andthe description of product in column 2 is therefore given in general terms, the adjacent rule incolumns 3 or 4 applies to all products which, under the Harmonised System, are calssified withinheadings of the chapter or within any of the headings grouped together in column 1.

Note 2

2.1. In the case of any heading not in the list or any part of a heading that is not in the list, the ‘change ofheading’ rule set out in Article 7(1) applies. If a ‘change of heading’ condition applies to any entry inthe list, then it is contained in the rule in column 3.

2.2. The working or processing required by a rule in column 3 has to be carried out only in relation to thenon-originating materials used. The restrictions contained in a rule in column 3 likewise apply only tothe non-originating materials used.

2.3. Where a rule states that ‘materials of any heading’ may be used, materials of the same heading as theproduct may also be used, subject, however, to any specific limitations which may also be contained inthe rule. However, the expression ‘manufacture from materials of any heading, including othermaterials of heading No . . .’ means that only materials classified in the same heading as the productof a different description than that of the product as given in column 2 of the list may be used.

2.4. If a product made from non-originating materials which has acquired originating status duringmanufacture by virtue of the change of heading rule or its own list rule is used as a material in theprocess of manufacture of another product, then the rule applicable to the product in which it isincorporated does not apply to it.

For example:

An engine of heading No 8407, for which the rule states that the value of the non-originatingmaterials which may be incorporated may not exceed 40% of the ex-works price, is made from ‘otheralloy steel roughly shaped by forging’ of heading No 7224.

If this forging has been forged in the country concerned from a non-originating ingot then the forginghas already acquired origin by virtue of the rule for heading No ex 7224 in the list. It can then countas originating in the value calculation for the engine regardless of whether it was produced in the samefactory or another. The value of the non-originating ingot is thus not taken into account when addingup the value of the non-originating materials used.

2.5. Even if the change of heading rule or the other rules contained in the list are satisfied, a product shallnot acquire originating status if the processing carried out, taken as a whole, is insufficient within themeaning of Article 6.


Note 3

3.1. The rule in the list represents the minimum amount of working or processing required and thecarrying out of more working or processing also confers originating status; conversely, the carryingout of less working or processing cannot confer origin. Thus if a rule says that non-originatingmaterial at a certain level of manufacture may be used, the use of such material at an earlier stage ofmanufacture is allowed and the use of such material at a later stage is not.

3.2. When a rule in the list specifies that a product may be manufactured from more than one material,this means that any one or more materials may be used. It does not require that all be used.

For example:

The rule for fabrics say that natural fibres may be used and that chemical materials, among othermaterials, may also be used. This does not mean that both have to be used; one can use one or theother or both.

If, however, a restriction applies to one material and other restrictions apply to other materials in thesame rule, then the restrictions only apply to the materials actually used.

For example:

The rule for sewing machines specifies that both the thread tension mechanism used and the zigzagmechanism used must originate; these two restrictions only apply if the mechanisms concerned areactually incorporated into the sewing machine.

3.3. When a rule in the list specifies that a product must be manufactured from a particular material, thecondition obviously does not prevent the use of other materials which, because of their inherentnature, cannot satisfy the rule.

For example:

The rule for heading No 1904 which specifically excludes the use of cereals or their derivatives doesnot prevent the use of mineral salts, chemicals and other additives which are not produced fromcereals.

For example:

In the case of an article made from non-woven materials, if the use of only non-originating yarn isallowed for this class of article, it is not possible to start from non-woven cloth even if non-wovencloths cannot normally be made from yarn. In such cases, the starting material would normally be atthe stage before yarn that is the fibre stage.

See also Note 6.3 in relation to textiles.

3.4. If in a rule in the list two or more percentages are given for the maximum value of non-originatingmaterials that can be used, then these percentages may not be added together. The maximum value ofall the non-originating materials used may never exceed the highest of the percentages given.Furthermore, the individual percentages must not be exceeded in relation to the particular materialsthey apply to.

Note 4

4.1. The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres andis restricted to the stages before spinning takes place, including waste, and, unless otherwise specified,the term ‘natural fibres’ includes fibres that have been carded, combed or otherwise processed but notspun.

4.2. The term ‘natural fibres’ includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibresof heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.

4.3. The terms ‘textiule pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list todescribe the materials not classified in Chapters 50 to 63, which can be used to manufacture artificial,synthetic or paper fibres or yarns.


4.4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow,staple fibres or waste, of headings Nos 5501 to 5507.

Note 5

5.1. In the case of the products classified within those headings in the list to which a reference is made tothis Note, the conditions set out in column 3 of the list shall not be applied to any basic textilematerials used in their manufacture which, taken together, represent 10% or less of the total weightof all the basic textile materials used (but see also Notes 5.3 and 5.4 below).

5.2. However, this tolerance may only be applied to mixed products which have been made from two ormore basic textile materials.

The following are the basic textile materials:

— silk,

— wool,

— coarse animal hair,

— fine animal hair,

— horsehair,

— cotton,

— paper-making materials and paper,

— flax,

— true hemp,

— jute and other textile bast fibres,

— sisal and other textile fibres of the genus Agave,

— coconut, abaca, ramie and other vegetable textile fibres,

— synthetic man-made filaments,

— artificial man-made filaments,

— synthetic man-made staple fibres,

— artificial man-made staple fibres.

For example:

A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibresof heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do notsatisfy the origin rules (which require manufacture from chemical materials or textile pulp) may beused up to a weight of 10% of the yarn.

For example:

A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and syntheticyarn of staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic yarn which does notsatisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollenyarn that does not satisfy the origin rules (which require manufacture from natural fibres, not cardedor combed or otherwise prepared for spinning) or a combination of the two may be used up to aweight of 10% of the fabric.

For example:

Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cottonfabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric beingmade from yarns classified in two separate headings or if the cotton yarns used are themselvesmixtures.

For example:

If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 andsynthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textilematerials and the tufted textile fabric is accordingly a mixed product.


For example:

A carpet with tufts made from both artificial yarns and cotton yarns and with a jute backing is amixed product because three basic textile materials are used. Thus, any non-originating materials thatare at a later stage of manufacture than the rule allows may be used, provided their total weight takentogether does not exceed 10% of the weight of the textile materials in the carpet. Thus, both the jutebacking and/or the artificial yarns could be imported at that stage of manufacture, provided the weightconditions are met.

5.3. In the case of fabrics incorporating ‘yarn made of polyurethane segmented with flexible segments ofpolyether whether or not gimped’ this tolerance is 20% in respect of this yarn.

5.4. In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core of plasticfilm whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched bymeans of an adhesive between two films of plastic film, this tolerance is 30% in respect of thisstrip.

Note 6

6.1. In the case of those textile products which are marked in the list by a footnote referring to this note,textile materials with the exception of linings and interlinings which do not satisfy the rule set out inthe list in column 3 for the made up products concerned may be used provided that they are classifiedin a heading other than that of the product and that their value does not exceed 8% of the ex-worksprice of the product.

6.2. Materials which are not classified within Chapters 50 to 63 may be used freely, whether or not theycontain textiles.

For example:

If a rule in the list provides that for a particular textile item, such as trousers, yarn must be used, thisdoes not prevent the use of metal items, such as buttons, because buttons are not classified withinChapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners even thoughslide-fasteners normally contain textiles.

6.3. Where a percentage rule applies, the value of trimmings and accessories must be traken into accountwhen calculating the value of the non-originating materials incorporated.

Note 7

7.1. For the purposes of heading Nos ex 2707, 2713, ex 2901, ex 2902 and ex 3403, the ‘specificprocesses’ are the following:

(a) vacuum distillation;

(b) redistillation by a very thorough fractionation process (1);

(c) cracking;

(d) reforming;

(e) extraction by means of selective solvents;

(f) the process comprising all the following operations: processing with concentrated sulphuric acid,oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purificationwith naturally active earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation;

(i) isomerisation.

7.2. For the purposes of heading Nos 2710, 2711 and 2712, the ‘specific processes’ are the following:

a) vacuum distillation;

(b) redistillation by a very thorough fractionation process;

(c) cracking;

(d) reforming;

(1) See Additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.


(e) extraction by means of selective solvents;

(f) the process comprising all the following operations: processing with concentrated sulphuric acid,oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purificationwith naturally active earth, activated earth, activated charcoal or bauxite;

(g) polymerisation;

(h) alkylation;

(ij) isomerisation;

(k) (in respect of heavy oils falling within heading No ex 2710 only) desulphurisation with hydrogenresulting in a reduction of at least 85% of the sulphur content of the products processed(ASTM D 1 266-59 T method);

(l) (in respect of products falling within heading No 2710 only) deparaffining by a process otherthan filtering;

(m) (in respect of heavy oils falling within heading No ex 2710 only) treatment with hydrogen at apressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst,other than to effect desulphurisation, when the hydrogen constitutes an active element in achemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex 2710(e.g. hydrofinishing or decolorisation) in order, more especially, to improve colour or stabilityshall not, however, be deemed to be a specific process;

(n) (in respect of fuel oils falling within heading No ex 2710 only) atmospheric distillation, oncondition that less than 30% of these products distils, by volume, including losses, at 300 °C bythe ASTM D 86 method;

(o) (in respect of heavy oils other than gas oils and fuel oils falling within heading No ex 2710 only)treatment by means of a high-frequency electrical brush-discharege.

7.3. For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simpleoperations such as cleaning, decanting, desalting, water separation, filtering, colouring, marketingobtaining a sulphur content as a result of mixing products with different sulphur contents, anycombination of these operations or like operations do not confer origin.


ANNEX II

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATINGMATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING

STATUS

HS heading No Description of product Working or processing carried out on non-originating materials that confersoriginating status

(1) (2) (3) or (4)

0201 Meat of bovine animals, fresh orchilled

Manufacture from materials of anyheading except meat of bovineanimals, frozen of headingNo 0202

0202 Meat of bovine animals, frozen Manufacture from materials of anyheading except meat of bovineanimals, fresh or chilled of headingNo 0201

0206 Edible offal of bovine animals,swine, sheep, goats, horses, asses,mules or hinnies, fresh, chilled orfrozen

Manufacture from materials of anyheading except carcases ofheadings Nos 0201 to 0205

0210 Meat and edible meat offal, salted,in brine, dried or smoked; edibleflours and meals of meat or meatoffal

Manufacture from materials of anyheading except meat and offal ofheading Nos 0201 to 0206 and0208 or poultry liver of headingNo 0207

0302 to0305

Fish, other than live fish Manufacture in which all thematerials of Chapter 3 used mustbe wholly obtained

0402,0404 to0406

Dairy products Manufacture from materials of anyheading except milk or cream ofheading No 0401 or 0402

0403 Buttermilk, curdled milk andcream, yogurt, kephir and otherfermented or acidified milk andcream, whether or notconcentrated or containing addedsugar or other sweetening matteror flavoured or containing addedfruit or cocoa

Manufacture in which:

— all the materials of Chapter 4used must be wholly obtained,

— any fruit juice (except those ofpineapple, lime or grapefruit)of heading No 2009 used mustbe wholly obtained, and

— the value of any materials ofChapter 17 used does notexceed 30% of the ex-worksprice of the product

0408 Birds’ eggs, not in shell and eggyolks, fresh, dried, cooked, byboiling in water, moulded, frozenor otherwise preserved, whether ornot containing added sugar orother sweetening matter

Manufacture from materials of anyheading except birds’ eggs ofheading No 0407


(1) (2) (3) or (4)

ex 0502 Prepared pigs’, hogs’ or boars’bristles and hair

Cleaning, disinfecting, sorting andstraightening of bristles and hair

ex 0506 Bones and horn-cores unworked Manufacture in which all thematerials of Chapter 2 used mustbe wholly obtained

ex 0710 toex 0713

Edible vegetables, frozen ordried,provisionally preservedexcept for heading Nos ex 0710and ex 0711 for which the rulesare set out below

Manufacture in which all thevegetable materials used must bewholly obtained

ex 0710 Sweet corn (uncooked or cookedby steaming or boiling in water),frozen

Manufacture from fresh or chilledsweet corn

ex 0711 Sweet corn, provisionallypreserved

Manufacture from fresh or chilledsweet corn

0811 Fruit and nuts, uncooked orcooked by steaming or boiling inwater, frozen, whether or notcontaining added sugar or othersweetening matter:

— containing added sugar Manufacture in which the value ofany materials of Chapter 17 useddoes not exceed 30% of the valueof the ex-works price of theproduct

— other Manufacture in which all the fruitor nuts used must be whollyobtained

0812 Fruit and nuts provisionallypreserved (for example, by sulphurdioxide gas, in brine, in sulphurwater or in other preservativesolutions), but unsuitable in thatstate for immediate consumption

Manufacture in which all the fruitor nuts used must be whollyobtained

0813 Fruit, dried, other than that ofheading Nos 0801 to 0806;mixtures of nuts or dried fruits ofthis chapter


0814 Peel of citrus fruit or melons(including water-melons), fresh,frozen, dried or provisionallypreserved in brine, in sulphurwater or in other preservativesolutions


ex Chap. 11 Products of the milling industry;malt, starches; inulin; wheatgluten, except for heading Noex 1106 for whieh the rule is setout below

Manufacture in which all thecereals, edible vegetables, rootsand tubers of heading No 0714 orfruit used must be whollyobtained


(1) (2) (3) or (4)

ex 1106 Flour and meal of the dried,shelled leguminous vegetables ofheading No 0713

Drying and milling of leguminousvegetables of heading No 0708

1301 Lac; natural gums, resins,gum-resins and balsams

Manufacture in which the value ofany materials of heading No 1301used may not exceed 50% of theex-works price of the product

1501 Lard; other pig fat and poultry fat,rendered, whether or not presentedor solvent-extracted:

— Fats from bones or waste Manufacture from materials of anyheading except those of headingNos 0203, 0206 or 0207 or bonesof heading No 0506

— Other Manufacture from meat or edibleoffal of swine of heading No 0203or 0206 or of meat and edibleoffal of poultry of headingNo 0207

1502 Fats of bovine animals; sheep orgoats, raw or rendered, whether ornot pressed or solvent-extracted:

— Fats from bones or waste Manufacture from materials of anyheading except those of headingNos 0201, 0202, 0204 or 0206 orbones of heading No 0506

— Other Manufacture in which all theanimal materials of Chapter 2 usedmust be wholly obtained

1504 Fats and oils and their fractions, offish or marine mammals, whetheror not refined, but not chemicallymodified:

— Solid fractions of fish oils andfats and oils of marinemammals

Manufacture from materials of anyheading including other materialsof heading No 1504

— Other Manufacture in which all theanimal materials of Chapters 2 and3 used must be wholly obtained

ex 1505 Refined lanolin Manufacture from crude woolcrease of heading No 1505


(1) (2) (3) or (4)

1506 Other animal fats and oils andtheir fractions, whether or notrefined, but not chemicallymodified:

— Solid fractions Manufacture from materials of anyheading including other materialsof heading No 1506

— Other Manufacture in which all theanimal materials of Chapter 2 usedmust be wholly obtained

ex 1507 to1515

Fixed vegetable oils and theirfractions, whether or not refined,but not chemically modified:

— Solid fractions, except for thatof Jojoba oil

Manufacture from other materialsof heading Nos 1507 to1515

— Other, except for:

— Lung oil; myrtle wax andJapan wax

— Those for technical orindustrial uses other thanthe manufacture offoodstuffs for humanconsumption


ex 1516 Animal or vegetable fats and oilsand their fractions, re-esterified,whether or not refined but notfurther prepared

Manufacture in which all theanimal and vegetable materialsused must be wholly obtained

ex 1517 Edible liquid mixtures of vegetableoils of heading Nos 1507 to 1515


ex 1519 Industrial fatty alcohols having thecharacter of artificial waxes

Manufacture from materials of anyheading including fatty acids ofheading No 1519

1601 Sausages and similar products, ofmeat, meat offal or blood; foodpreparations based on theseproducts

Manufacture from animals ofChapter 1

1602 Other prepared or preserved meat,meat offal or blood

Manufacture from animals ofChapter 1

1603 Extracts and juices of meat, fish orcrustaceans, molluscs or otheraquatic invertebrates

Manufacture from animals ofChapter 1. However, all fish,crustaceans, molluscs or otheraquatic invertebrates used must bewholly obtained


(1) (2) (3) or (4)

1604 Prepared or preserved fish; caviarand caviar substitutes preparedfrom fish eggs

Manufacture in which all the fishor fish eggs used must be whollyobtained

1605 Crustaceans, molluscs and otheraquatic invertebrates, prepared orpreserved

Manufacture in which all thecrustaceans, molluscs or otheraquatic invertebrates used must bewholly obtained

ex 1701 Cane or beet sugar and chemicallypure sucrose, in solid form,flavoured or coloured

Manufacture in which the value ofany materials of Chapter 17 useddoes not exceed 30% of theex-works price of the product

1702 Other sugars, including chemicallypure lactose, maltose, glucose andfructose, in solid form; sugarsyrups not containing addedflavouring or colouring matter;artificial honey, whether or notmixed with natural honey;caramel:

— Chemically pure maltose andfructose

Manufacture from materials of anyheading including other materialsof heading No 1702

— Other sugars in solid form,flavoured or coloured


— Other Manufacture in which all thematerials used must already beoriginating

ex 1703 Molasses resulting from theextraction of refining of sugar,flavoured or coloured


1704 Sugar confectionery (includingwhite chocolate), not containingcocoas

Manufacture in which all thematerials used are classified in aheading other than that of theproduct, provided the value of anyother materials of Chapter 17 useddoes not exceed 30% of theex-works price of the product

1806 Chocolate and other foodpreparations containing cocoa

Manufacture in which all thematerials used are classified in aheading other than that of theproduct, provided the value of anyother materials of Chapter 17 useddoes not exceed 30% of theex-works price of the product


(1) (2) (3) or (4)

1901 Malt extract; food preparations offlour, meal, starch or malt extract,not containing cocoa powder orcontaining cocoa powder in aproportion by weight of less than50%, not elsewhere specified orincluded; food preparations ofgoods of heading Nos 0401 to0404, not containing cocoapowder or containing cocoapowder in a proportion by weightof less than 10%, not elsewherespecified or included:

— Malt extract Manufacture from cereals ofChapter 10

— Other Manufacture in which all thematerials used are classified in aheading other than that of theproduct, provided the value of anyother materials of Chapter 17 useddoes not exceed 30% of theex-works price of the product

1902 Pasta, whether or not cooked orstuffed (with meat or othersubstances) or otherwise prepared,such as spaghetti, macaroni,noodles, lasagne, gnocchi, ravioli,cannelloni; couscous, whether ornot prepared

Manufacture in which all thecereals (except durum wheat),meat, meat offal, fish, crustaceansor molluscs used must be whollyobtained

1903 Tapioca and substitutes thereforprepared from starch, in the formof flakes, grains, pearls, siftings orin similar forms

Manufacture from materials of anyheading except potato starch ofheading No 1108

1904 Prepared foods obtained by theswelling or roasting of cereals orcereal products (for example, cornflakes); cereals, other than maize(corn), in grain form, pre-cookedor otherwise prepared:

— Not containing cocoa Manufacture in which:

— all the cereals and flour (exceptmaize of the species Zeaindurata and durum wheat andtheir derivatives) used must bewholly obtained

and

— the value of any materials ofChapter 17 used does notexceed 30% of the ex-worksprice of the product

— Containing cocoa Manufacture from materials notclassified in heading No 1806,provided the value of any materialsof Chapter 17 used does notexceed 30% of the ex-works priceof the product


(1) (2) (3) or (4)

1905 Bread, pastry, cakes, biscuits andother bakers’ wares, whether ornot containing cocoa; communionwafers, empty cachets of a kindsuitable for pharmaceutical use,sealing wafers, rice paper andsimilar products

Manufacture from materials of anyheading, except those ofChapter 11

2001 Vegetables, fruit nuts and otheredible parts of plants, prepared orpreserved by vinegar or aceticacid

Manufacture in which all the fruit,nuts or vegetables used must bewholly obtained

2002 Tomatoes prepared or preservedotherwise than by vinegar or aceticacid

Manufacture in which all thetomatoes used must be whollyobtained

2003 Mushrooms and truffles, preparedor preserved otherwise than byvinegar or acetic acid

Manufacture in which all thevegetables used must be whollyobtained

2004 and2005

Other vegetables prepared orpreserved otherwise than byvinegar or acetic acid, frozen ornot frozen

Manufacture in which all thevegetables used must be whollyobtained

2006 Fruit, nuts, fruit-peel and otherparts of plants, preserved by sugar(drained, glacé or crystallised)


2007 Jams, fruit jellies, marmalades,fruit or nut purée and fruit or nutpastes, being cooked preparations,whether or not containing addedsugar or other sweetening matter


2008 Fruit, nuts and other edible partsof plants otherwise prepared orpreserved, whether or notcontaining added sugar or othersweetening matter or spirit, notelsewhere specified or included:

— Fruit and nuts cookedotherwise than by steaming orboiling in water, not containingadded sugar, frozen

Manufacture in which all the fruitand nuts used must be whollyobtained

— Nuts, not containing addedsugar or spirits

Manufacture in which the value ofthe originating nuts and oil seedsof heading Nos 0801, 0802 and1202 to 1207 used exceeds 60%of the ex-works price of theproduct

— Others Manufacture in which all thematerials used are classified in aheading other than that of theproduct, provided the value of anymaterials of Chapter 17 used doesnot exceed 30% of the ex-worksprice of the product


(1) (2) (3) or (4)

ex 2009 Fruit juices (including grape must),unfermented and not containingadded spirit, whether or notcontaining added sugar or othersweetening matter

Manufacture in which all thematerials used are classified in aheading other than that of theproduct, provided the value of anymaterials of Chapter 17 used doesnot exceed 30% of the ex-worksprice of the product

ex 2101 Roasted chicory and extracts,essences and concentrates thereof

Manufacture in which all thechicory used must be whollyobtained

ex 2103 Sauces and preparations therefor;mixed condiments and mixedseasonings:

Manufacture in which all thematerials used are classified in aheading other than that of theproduct. However, mustard flouror meal or prepared mustard maybe used

— Prepared mustard Manufacture from mustard flouror meal

ex 2104 — Soups and broths andpreparations therefor:

Manufacture from materials of anyheading, except prepared orpreserved vegetables of headingNos 2002 to 2005

— Homogenised composite foodpreparations

The rule for the heading in whichthe product would be classified inbulk shall apply

ex 2106 Sugar syrups, flavoured orcoloured

Manufacture in which the value ofany materials of Chapter 17 usedmust not exceed 30% of theex-works price of the product

2201 Waters, including natural orartificial mineral waters andaerated waters, not containingadded sugar or other sweeteningmatter nor flavoured; ice andsnow

Manufacture in which all thewater used must be whollyobtained

2202 Waters, including mineral watersand aerated waters, containingadded sguar or other sweeteningmatter or flavoured, and othernon-alcoholic beverages, notincluding fruit or vegetable juicesof heading No 2009

Manufacture in which all thematerials used are classified in aheading other than that of theproduct, provided the value of anymaterials of Chapter 17 used doesnot exceed 30% of the ex-worksprice of the product and any fruitjuice used (except for pineapple,lime and grapefruit juices) must bewholly obtained

ex 2204 Wine of fresh grapes, includingfortified wines, and grape mustwith the addition of alcohol

Manufacture from other grapemust


(1) (2) (3) or (4)

2205,ex 2207,ex 2208 andex 2209

The following, containing grapematerials:

Vermouth and other wine of freshgrapes flavoured with plants oraromatic substances; ethyl alcoholand other spirits, denatured or not;spirits, liqueurs and otherspirituous beverages; compoundalcoholic preparations of a kindused for the manufacture ofbeverages; vinegar

Manufacture from materials of anyheading, except grapes or anymaterial derived from grapes

ex 2208 Whiskies of an alcoholic strengthby volume of less than 50% vol

Manufacture in which the value ofany cereal based spirits used doesnot exceed 15% of the ex-worksprice of the product

ex 2303 Residues from the manufacture ofstarch from maize (excludingconcentrated steeping liquors), of aprotein content, calculated on thedry product, exceeding 40% byweight

Manufacture in which all themaize used must be whollyobtained

ex 2306 Oil cake and other solid residuesresulting from the extraction ofolive oil, containing more than 3%of olive oil

Manufacture in which all theolives used must be whollyobtained

2309 Preparations of a kind used inanimal feeding

Manufacture in which all thecereals, sugar or molasses, must ormilk used must be whollyobtained

2402 Cigars, cheroots, cigarillos andcigarettes, of tobacco or of tobaccosubstitutes

Manufacture in which at least70% by weight of theunmanufactured tobacco ortobacco refuse of heading No 2401used must be wholly obtained

ex 2403 Smoking tobacco Manufacture in which at least70% by weight of theunmanufactured tobacco ortobacco refuse of heading No 2401used must be wholly obtained

ex Chap. 25 Salt; sulphur; earths and stone;plastering materials; lime andcement; except for heading Nosex 2504, ex 2515, ex 2516,ex 2518, ex 2519, ex 2520,ex 2524, ex 2525 and ex 2530 forwhich the rules are set out below:

Manufacture in which all thematerials used are classified withina heading other than that of theproduct


(1) (2) (3) or (4)

ex 2504 Natural crystalline graphite, whichenriched carbon content, purifiedand ground

Enriching of the carbon content,purifying and grinding of crudecrystalline graphite

ex 2515 Marble, merely cut by sawing orotherwise into blocks or slabs of arectangular (including square)shape, of a thickness not exceeding25 cm

Cutting, by sawing or otherwise,of marble (even if already sawn) ofa thickness exceeding 25 cm

ex 2516 Granite, porphyry, basalt,sandstone and other monumentaland building stone, merely cut bysawing or otherwise, into blocks orslabs of a rectangular (includingsquare) shape, of a thickness notexceeding 25 cm

Cutting, by sawing or otherwise,of stone (even if already sawn) of athickness exceeding 25 cm

ex 2518 Calcined dolomite Calcination of dolomite notcalcined

ex 2519 Crushed natural magnesiumcarbonate (magnesite), inhermetically sealed containers, andmagnesium oxide, whether or notpure, other than fused magnesia ordead burned (sintered) magnesia

Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, naturalmagnesium carbonate (magnesite)may be used

ex 2520 Plasters specially prepared fordentistry

Manufacture in which all the valueof all the materials used does notexceed 50% of the ex-works priceof the product

ex 2524 Natural asbestos fibres Manufacture from asbestosconcentrate

ex 2525 Mica powder Grinding of mica or mica waste

ex 2530 Earth colours, calcined orpowdered

Calcination or brinding of earthcolours

Chap. 26 Ores, slag and ash Manufacture in which all thematerials used are classified withina heading other than that of theproduct

ex Chap. 27 Mineral fuels, mineral oils andproducts of their distillation;bituminous substances; mineralwaxes; except for heading Nosex 2707 and 2709 to 2715 forwhich the rules are set out below:



(1) (2) (3) or (4)

ex 2707 Oils in which the weight of thearomatic constituents exceeds thatof the non-aromatic constituents,being oils similar to mineral oilsobtained by distillation of hightemperature coal tar, of whichmore than 65% by volume distilsat a temperature of up to 250 °C(including mixtures of petroleumspirit and benzole), for use aspower or heating fuels

Operations of refining and/or oneor more specific process(es) (1)

Other operations in which all thematerials used are classified withina heading other than that of theproduct. However, materialsclassified within the same headingmay be used provided their valuedoes not exceed 50% of theex-works price of the product

ex 2709 Crude oils obtained frombituminous minerals

Destructive distillation ofbituminous materials

2710 to2712

Petroleum oils and oils obtainedfrom bituminous materials, otherthan crude; preparations notelsewhere specified or included,containing by weight 70% ormore of petroleum oils or of oilsobtained from bituminousmaterials, these oils being the basicconstituents of the preparations

Petroleum gases and other gaseoushydrocarbons

Petroleum jelly; paraffin wax,microcrystalline petroleum wax,slack wax, ozokerite, lignite wax,peat wax, other mineral waxes andsimilar products obtained bysynthesis or by other processes,whether or not coloured



2713 to2715

Petroleum coke, petroleumbitumen and other residues ofpetroleum oils or of oils obtainedfrom bituminous materials

Bitumen and asphalt, natural;bituminous or oil shale and tarsands; asphaltites and asphalticrocks

Bituminous mixtures based onnatural asphalt, on naturalbitumen, on petroleum bitumen,on mineral tar or on mineral tarpitch



ex Chap. 28 Inorganic chemicals; organic orinorganic compounds or preciousmetals, of rare-earth metals, ofradioactive elements or of isotopes;except for heading Nos ex 2805,ex 2811, ex 2833 and ex 2840 forwhich the rules are set out below:

Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, materialsclassified within the same headingmay be used provided their valuedoes not exceed 20% of theex-works price of the product

(1) See Introductory Note 7 — Annex I.


(1) (2) (3) or (4)

ex 2805 ‘Mischmetall’ Manufacture by electrolytic orthermal treatment in which thevalue of all the materials used doesnot exceed 20% of the ex-worksprice of the product

ex 2811 Sulphur trioxide Manufacture from sulphur dioxide

ex 2833 Aluminium sulphate Manufacture in which all the valueof all the materials used does notexceed 50% of the ex-works priceof the product

ex 2840 Sodium perborate Manufacture from disodiumtetraborate pentahydrate

ex Chap. 29 Organic chemicals; except forheading Nos ex 2901, ex 2902,ex 2905, 2915, 2932, 2933 and2934, for which the rules are setout below:


ex 2901 Acyclic hydrocarbons for use aspower or heating fuels



ex 2902 Cyclanes and cyclenes (other thanazulenes), benzene, toluene,xylenes, for use as power orheating fuels


Other operations in which all thematerials used are classified withina heading other than that of theproduct. However, materialsclassified within the same headingmay be used, provided their valuedoes not exceed 50% of theex-works price of the product

ex 2905 Metal alcoholates of alcohols ofthis heading and of ethanol orglycerol

Manufacture from materials of anyheading, including other materialsof heading No 2905. However,metal alcoholates of this headingmay be used, provided their valuedoes not exceed 20% of theex-works price of the product

(1) See Introductory Note 7 — Annex I.


(1) (2) (3) or (4)

2915 Saturated acyclic monocarboxylicacids and their anhydrides, halides,peroxides and peroxyacids; theirhalogenated, sulphonated, nitratedor nitrosated derivatives

Manufacture from materials of anyheading. However, the value of allthe materials of heading Nos 2915and 2916 used may not exceed20% of the ex-works price of theproduct

2932 Heterocyclic compounds withoxygen heteroatom(s) only:

— Internal ethers and theirhalogenated, sulphonated,nitrated or nitrosatedderivatives

Manufacture from materials of anyheading. However, the value of allthe materials of heading No 2909used may not exceed 20% of theex-works price of the product

— Cyclic acetals and internalhemiacetals and theirhalogenated, sulphonated,nitrated or nitrosatedderivatives

Manufacture from materials or anyheading

— Other Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, materialsclassified within the same headingmay be used provided their valuedoes not exceed 20% of theex-works price of the product

2933 Heterocyclic compounds withnitrogen hetero-atom(s) only:nucleic acids and their salts

Manufacture from materials of anyheading. However, the value of allthe materials of heading Nos 2932and 2933 used may not exceed20% of the ex-works price of theproduct

2934 Other heterocyclic compounds Manufacture from materials of anyheading. However, the value of allthe materials of heading Nos 2932,2933 and 2934 used may notexceed 20% of the ex-works priceof the product

ex Chap. 30 Pharmaceutical products; exceptfor heading Nos 3002, 3003 and3004, for which the rules are setout below:

Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, materialsclassified within the same headingmay be used provided their valuedoes not exsceed 20% of theex-works price of the product


(1) (2) (3) or (4)

3002 Human blood; animal bloodprepared for therapeutic,prophylactic or diagnostic uses;antisera and other blood fractions;vaccines, toxins, cultures ofmicro-organisms (excluding yeasts)and similar products:

— Products consisting of two ormore constituents which havebeen mixed together fortherapeutic or prophylactic usesor unmixed products for theseuses, put up in measured dosesor in forms or packings forretail sale

Manufacture from materials of anyheading, including other materialsof heading No 3002. The materialsof this description may also beused, provided their value does notexceed 20% of the ex-works priceof the product

— Other:

— human blood Manufacture from materials of anyheading, including other materialsof heading No 3002. The materialsof this description may also beused, provided their value does notexceed 20% of the ex-works priceof the product

— animal blood prepared fortherapeutic or prophylacticuses


— blood fractions other thanantisera, haemoglobin andserum globulin


— haemoglobin, blood globulinand serum globulin


— other Manufacture from materials of anyheading, including other materialsof heading No 3002. The materialsof this description may also beused, provided their value does notexceed 20% of the ex-works priceof the product


(1) (2) (3) or (4)

3303 and3004

Medicaments (excluding goods ofheading No 2003, 3005 and3006)


— all the materials used areclassified within a headingother than that of the product.However, materials of headingNo 3003 or 3004 may be usedprovided their value, takentogether, does not exceed 20%of the ex-works price of theproduct, and

— the value of all the materialsused does not exceed 50% ofthe ex-works price of theproduct

ex Chap. 31 Fertilisers; except for heading Noex 3105 for which the rule is setout below:


ex 3105 Mineral or chemical fertiliserscontaining two or three of thefertilising elements nitrogen,phosphorous and potassium; otherfertilisers; goods of this Chapter, intablets or similar forms or inpackages of a gross weight notexceeding 10 kg, except for:

— sodium nitrate

— calcium cyanamide

— potassium sulphate

— magnesium potassium sulphate


— all the materials used areclassified within a headingother than that of the product.However, materials classifiedwithin the same heading maybe used provided their valuedoes not exceed 20% of theex-works price of the product,and


ex Chap. 32 Tanning or dyeing extracts;tannins and their derivatives; dyes,pigments and other colouringmatter; paints and varnishes; puttyand other mastics; inks; exceptfor:


ex 3201 Tannins and their salts, esters,ethers, and other derivatives

Manufacture from tanning extractsof vegetable origin

3205 Colour lakes; preparations asspecified in Note 3 to this Chapterbased on coluor lakes (1)

Manufacture from materials of anyheading, except heading Nos 3203,3204 and 3205. However,materials from heading No 3205may be used provided their valuedoes not exceed 20% of theex-works price of the product

(1) 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 ofcolouring preparations, provided they are not classified in another heading in Chapter 32.


(1) (2) (3) or (4)

ex Chap. 33 Essential oils and resinoids;perfumery, cosmetic or toiletpreparations; except for headingNo 3301, for which the rule is setout below:


3301 Essential oils (terpeneless or not),including concretes and absolutes;resinoids; concentrates of essentialoils in fats, in fixed oils, in waxesor the like, obtained by enfleurageor maceration; terpenic by-products of the deterpenation ofessential oils; aqueous distillatesand aqueous solutions of essentialoils

Manufacture from materials of anyheading, including materials of adifferent ‘group’ (1) in this heading.However, materials of the samegroup may be used, provided theirvalue does not exceed 20% of theex-works price of the product

ex Chap. 34 Soap, organic sulface-active agents,washing preparations, lubricatingpreparations, artificial waxes,prepared waxes, polishing orscouring preparations, candles andsimilar articles, modelling pastes,‘dental waxes’ and dentalprepartions with a basis of plaster;except for heading Nos ex 3403and 3404, for which the rules areset out below:


ex 3403 Lubricating prepartions containingpetroleum oils or oils obtainedfrom bituminous minerals,provided they represent less than70% by weight



3404 Artificial waxes and preparedwaxes:

— Artificial waxes and preparedwaxes with a basis of paraffin,petroleum waxes, waxesobtained from bituminousminerals, slack wax or scalewax


(1) A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon.(2) See Introductory Note 7 — Annex I.


(1) (2) (3) or (4)

3404(cont’d)

— Other Manufacture from materials of anyheading, except:

— hydrogenated oils having thecharacter of waxes of headingNo 1516

— fatty acids not chemicallydefined or industrial fattyalcohols having the character ofwaxes of heading No 1519

— materials of heading No 3404

However, these materials may beused provided their value does notexceed 20% of the ex-works priceof the product

ex Chap. 35 Albuminoidal substances; modifiedstarches; glues; enzymes; except forheading Nos 3505 and ex 3507 forwhich the rules are set out below:


3505 Dextrins and other modifiedstarches (for example,pregelatinised or esterifiedstarches); glues based on starches,or on dextrins or other modifiedstarches:

— Starch ethers and esters Manufacture from materials of anyheading, including other materialsof heading No 3505

— Other Manufacture from materials of anyheading, except those of headingNo 1108

ex 3507 Prepared enzymes not elsewherespecified or included

Manufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the product

Chap. 36 Explosives; pyrotechnic products;matches; pyrophoric alloys; certaincombustible preparations


ex Chap. 37 Photographic or cinematographicgoods; except for headingNos 3701, 3702 and 3704 forwhich the rules are set out below:



(1) (2) (3) or (4)

3701 Photographic plates and film in theflat, sensitized, unexposed, of anymaterial other than paper,paperboard or textiles; instantprint film in the flat, sensitized,unexposed, whether or not inpacks:

— Instant print film for colourphotography, in packs

Manufacture in which all thematerials used are classified withina heading other than headingNos 3701 or 3702. However,materials from heading No 3702may be used provided their valuedoes not exceed 30% of theex-works price of the product

— Other Manufacture in which all thematerials used are classified withina heading other than headingNo 3701 or 3702. However,materials from heading Nos 3701and 3702 may be used providedtheir value taken together, doesnot exceed 20% of the ex-worksprice of the product

3702 Photographic film in rolls,sensitized, unexposed, of anymaterial other than paper,paperboard or textiles; instantprint film in rolls, sensitised,unexposed

Manufacture in which all thematerials used are classified withina heading other than headingNos 3701 or 3702

3704 Photographic plates, film paper,paperboard and textiles, exposedbut not developed

Manufacture in which all thematerials used are classified withina heading other than headingNos 3701 to 3704

ex Chap. 38 Miscellaneous chemical products;except for heading Nos 3801,ex 3801, ex 3803, ex 3805,ex 3806, ex 3807, 3808 to 3814,3818 to 3820, 3822 and 3823 forwhich the rules are set out below:

Manufacture in which all thematerials used are classified withina heading other than that of theproduct However, materialsclassified within the same headingmay be used provided their valuedoes not exceed 20% of theex-works price of the product

ex 3801 Artificial graphite; colloidal orsemi-colloidal graphite;preparations based on graphite orother carbon in the form of pastesor other semi-manufactures:

— Colloidal graphite insuspension in oil andsemi-colloidal graphite;carbonaceous pastes forelectrodes

Manufacture in which the value ofal the materials used does notexceed 50% of the ex-works priceof the product


(1) (2) (3) or (4)

ex 3801(cont’d)

— Graphite in paste form, being amixture of more than 30% byweight of graphite with mineraloils

Manufacture in which the value ofall materials of heading No 3403used does not exceed 20% of theex-works price of the product

— Other Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, materialsclassified within the same headingmay be used provided their valuedoes not exceed 20% of theex-works price of the product

ex 3803 Refined tall oil Refining of crude tall oil

ex 3805 Spirits of sulphate turpentine,purified

Purification by distillation orrefining of raw spirits of sulphateturpentine

ex 3806 Ester gums Manufacture from resin acids

ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar

3808 Insecticides, rodenticides,fungicides, herbicides,anti-sprouting products andplant-growth regulators,disinfectants and similar products,put up in forms of packings forretail sale or as preparations orarticles (for example, sulphur-treated bands, wicks and candles,and fly-papers)


3809 Finishing agents, dye carriers toaccelerate the dyeing or fixingof dyestuffs and other productsand preparations (for example,dressings and mordants), of a kindused in the textile, paper, leatheror like industries, not elsewherespecified or included


3810 Pickling preparations for metalsurfaces; fluxes and other auxiliarypreparations for soldering, brazingor welding; soldering, brazing orwelding powders and pastesconsisting of metal and othermaterials; preparations of a kindused as cores or coatings forwelding electrodes or rods



(1) (2) (3) or (4)

3811 Anti-knock preparations, oxidationinhibitors, gum inhibitors, viscosityimprovers, anti-corrosivepreparations and other preparedadditives, for mineral oils(including gasoline) or for otherliquids used for the same purposesas mineral oils:

— Prepared additives forlubricating oil, containingpetroleum oils or oils obtainedfrom bituminous minerals

Manufacture in which the value ofall the materials of headingNo 3811 used does not exceed50% of the ex-works price of theproduct

— Other Manufacture in which all thematerials used does not exceed50% of the ex-works price of theproduct

3812 Prepared rubber accelerators;compound plasticisers for rubberor plastics, not elsewhere specifiedor included; anti-oxidisingpreparations and other compoundstabilisers for rubber or plastics


3813 Preparations and charges forfire-extinguishers; chargedfire-extinguishing grenades


3814 Organic composite solvents andthinners, not elsewhere specified orincluded; prepared paint or vanishremovers


3818 Chemical elements doped for usein electronics, in the form of discs,wafers or similar forms; chemicalcompounds doped for use inelectronics


3819 Hydraulic brake fluids and otherprepared liquids for hydraulictransmission, not containing orcontaining less than 70% byweight of petroleum oils or oilsobtained from bituminousminerals


3820 Anti-freezing preparations andprepared de-icing fluids



(1) (2) (3) or (4)

3822 Composite diagnostic orlaboratory reagents, other thanthose of heading No 3002 or3006

Manufacture in which the value ofall the materials used does notexceed 50 of the ex-works price ofthe product

3823 Prepared binders for foundrymoulds or cores; chemical productsand preparations of the chemnicalor allied industries (including thoseconsisting of mixtures of naturalproducts), not elsewhere specifiedor included; residual products ofthe chemical or allied industries,nokt elsewhere specified orincluded:

— The following of this heading:

— Prepared binders forfoundry moulds or coresbased on natural resinousproducts

— Naphthenic acids, theirwater insoluble salts andtheir esters

— Sorbitol other than that ofheading No 2905

— Petroleum sulphonates,excluding petroleumsulphonates of alkali metals,of ammonium or ofethanolamines;thiophenated sulphonicacids of oils obtained frombituminous minerals, andtheir salts

— Ion exchangers

— Getters for vacuum tubes

— Alkaline iron oxide for thepurification of gas

— Ammoniacal gas liquorsand spent oxide producedin coal gas purification

— Sulfonaphthenic acids, theirwater insoluble salts andtheir esters

— Fusel oil and Dippel’s oil

— Mixtures of salts havingdifferent anions

— Copying pastes with a basisof gelatin, whether or noton a paper or textilebacking

Manufacture in which all thematerials used are classified withina headiung other than that of theproduct. However, materialsclassified within the same headingmay be used provided their valuedoes not exceed 20% of theex-works price of the product


(1) (2) (3) or (4)

3823(cont’d)

— Other Manufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the product

ex 3901 to3915

Plastics in primary forms, waste,parings and scrap, of plastic;except for heading No ex 3907 forwhich the rule is set out below:

— Addition homopolymerisationproducts

Manufacture in which:— the value of all the materials

used does not exceed 50% ofthe ex-works price of theproduct, and

— the value of any materials ofChapter 39 used does notexceed 20% of the ex-worksprice of the product (1)

— Other Manufacture in which the value ofthe materials of Chapter 39 useddoes not exceed 20% of theex-works price of the product (1)

ex 3907 Copolymer, made frompolycarbonate and acrylonitrile-butadiene-styrene copolymer(ABS)

Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, materialsclassified within the same headingmay be used provided their valuedoes not exceed 50% of theex-works price of the product (1)

ex 3916 to3921

Semi-manufactures and articles ofplastics; except for heading Nosex 3916, ex 3917, ex 3920 andex 3921, for which the rules areset out below:

— Flat products, further workedthan only surface-worked orcut into forms other thanrectangular or square; otherproducts, further worked thanonly surface-worked


(1) In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.


(1) (2) (3) or (4)

ex 3916 to3921(cont’d)

— Other:

— Additionhomopolymerisationproducts


— the value of all the materialsused does not exceed 50% ofthe ex-works price of theproduct, and


— Other Manufacture in which the value ofany materials of Chapter 39 useddoes not exceed 50% of theex-works price of the product,and


ex 3916 andex 3917

Profile shapes and tubes Manufacture in which:


— the value of any materialsclassified within the sameheading as the product doesnot exceed 20% of theex-works price of the product

ex 3920 Ionomer sheet or film Manufacture from a thermoplasticpartial salt which is a copolymer ofethylene and metacrylic acid partlyneutralised with metal ions, mainlyzinc and sodium

ex 3921 Foils of plastic, metallised Manufacture from highlytransparent polyester foils with athickness of less than 23micron(2)

3922 to3826

Articles of plastics Manufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the product

ex Chap. 40 Rubber and articles thereof; exceptfor heading Nos ex 4001, 4005,4012 and ex 4017 for which therules are set out below:


(1) In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.

(2) The following foils shall be considered as highly transparent: foils, the optical dimming of which — measured according to ASTM-D 1003-16 byGardner Hazemeter (i.e. Hazefactor) — is less than 2%.


(1) (2) (3) or (4)

ex 4001 Laminated slabs or crepe rubberfor shoes

Lamination of sheets of naturalrubber

4105 Compound rubber, unvulcanised,in primary forms or in plates,sheets or strip

Manufacture in which the value ofall the materials used, exceptnatural rubber, does not exceed50% of the ex-works price of theproduct

4012 Retreaded or used pneumatic tyresof rubber; solid or cushion tyres,interchangeable tyre treads andtyre flaps, of rubber:

— Retreaded pneumatic, solid orcushion tyres, of rubber

Retreading of used tyres

— Other Manufacture from materials of anyheading, except those of headingNos 4011 or 4012

ex 4017 Articles of hard rubber Manufacture from hard rubber

ex Chap. 41 Raw hides and skins (other thanfurskins) and leather; except forheading Nos ex 4102, 4104 to4107 and 4109 for which the rulesare set out below:


ex 4102 Raw skins of sheep or lambs,without wool on

Removal of wool from sheep orlamb skins, with wool on

4104 to4107

Leather, without hair or wool,other than leather of headingNos 4108 or 4109

Retanning of pre-tanned leather

or

Manufacture in which all thematerials used are classified withina heading other than that of the ofthe ex-works price of the product

4109 Patent leather and patentlaminated leather; metallisedleather

Manufacture from leather ofheading Nos 4104 to 4107provided its value does not exceed50% of the ex-works price of theproduct

Chap. 42 Articles of leather; saddlery andharness; travel goods, handbagsand similar containers; articles ofanimal gut (other than silk wormgut)


ex Chap. 43 Furskins and artificial fur;manufactures thereof; except forheading Nos ex 4302 and 4303 forwhich the rules are set out below



(1) (2) (3) or (4)

ex 4302 Tanned or dressed furskins,assembled:

— Plates, crosses and similarforms

Bleaching or dyeing, in additionto cutting and assembly ofnon-assembled tanned or dressedfurskins

— Other Manufacture from non-assembled,tanned or dressed furskins

4303 Articles of apparel, clothingaccessories and other articles offurskin

Manufacture from non-assembledtanned or dressed furskins ofheading No 4302

ex Chap. 44 Wood and articles of wood; woodcharcoal; except for heading Nosex 4403, ex 4407, ex 4408, 4409,ex 4410 to ex 4413, ex 4415,ex 4416, 4418 and ex 4421 forwhich the rules are set out below:

Manufacture in which all thematerials used are classified withina heading other than taht of theproduct

ex 4403 Wood roughly squared Manufacture from wood in therough, whether or not stripped ofits bark or merely roughed down

ex 4407 Wood sawn or chipped lengthwise,sliced or peeled, of a thicknessexceeding 65 mm, planed, sandedor finger-jointed

Planing, sanding or finger-jointing

ex 4408 Veneer sheets and sheets forplywood, of a thickness notexceeding 6 mm, spliced, and otherwood sawn lengthwise, sliced orpeeled of a thickness not exceeding6 mm, planed, sanded orfinger-jointed

Splicing, planing, sanding orfinger-jointing

4409 Wood (including strips and friezesfor parquet flooring, notassembled) continuously shaped(tongued, grooved, rebated,chamfered, V-joined, beaded,moulded, rounded or the like)along any of its edges or faces,whether or not planed, sanded orfinger-jointed:

— Sanded or finger-jointed Sanding or finger-jointing

— Beadings and mouldings Beading or moulding

— Other Manufacture in which all thematerials used are classified withina heading other than of theproduct


(1) (2) (3) or (4)

ex 4410 toex 4413

Beadings and mouldings, includingmoulded skirting and othermoulded boards

Beading or moulding

ex 4415 Packing cases, boxes, crates, drumsand similar packings, of wood

Manufacture from boards not cutto size

ex 4416 Casks, barrels, vats, tubs and othercoopers’ products and partsthereof, of wood

Manufacture from riven staves, notfurther worked than sawn on thetwo principal surfaces

4418 Builders’ joinery and carpentry ofwood, including cellular woodpanels, assembled parquet panels,shingles and shakes:

— Builders’ joinery and carpentryof wood

Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, cellular woodpanels, shingles and shakes may beused

— Beadings and mouldings Beading or moulding

— Other Manufacture in which all thematerials used are classified withina heading other than that of theproduct

ex 4421 Match splints; wooden pegs orpins for footwear

Manufacture from wood of anyheading except drawn wood ofheading No 4409

ex Chap. 45 Cork and articles of cork; exceptfor heading No 4503 for which therule is set out below:


4503 Articles of natural cork Manufacture from cork of headingNo 4501

Chap. 46 Manufactures of straw, of espartoor of other plaiting materials;basketware and wickerwork


Chap. 47 Pulp of wood or of other fibrouscellulosic material; waste and scrapof paper or paperboard



(1) (2) (3) or (4)

ex Chap. 48 Paper and paperboard; articles ofpaper pulp, of paper or ofpaperboard; except for headingNos ex 4811, 4816, 4817,ex 4818, ex 4819, ex 4820 andex 4823 for which the rules are setout below:


ex 4811 Paper and paperboard, ruled, linedor squared only

Manufacture from paper-makingmaterials of Chapter 47

4816 Carbon paper, self-copy paper andother copying or transfer papers(other than those of headingNo 4809), duplicator stencils andoffset plates, of paper, whether ornot put up in boxes


4817 Envelopes, letter cards, plainpostcards and correspondencecards, of paper or paperboard;boxes, pouches, wallets andwriting compendiums, of paper orpaperboard, containing anassortment of paper stationery


— all the materials used areclassified within a headingother than that of the product,and


ex 4818 Toilet paper Manufacture from paper-makingmaterials of Chapter 47

ex 4819 Cartons, boxes, cases,bags andother packing containers, of paper,paperboard, cellulose wadding orwebs of cellulose fibres




ex 4820 Letter pads Manufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the product

ex 4823 Other paper, paperboard, cellulosewadding and webs of cellulosefibres, cut to size or shape


ex Chap. 49 Printed books, newspapers,pictures and other products of theprinting industry; manuscripts,typescripts and plans; except forheading Nos 4909 and 4910 forwhich the rules are set out below



(1) (2) (3) or (4)

4909 Printed or illustrated postcards;printed cards bearing personalgreetings, messages orannouncements, whether or notillustrated, with or withoutenvelopes or trimmings

Manufacture from materials notclassified within heading Nos 4909to 4911

4910 Calendars of any kind, printed,including calendar blocks:

— Calendars of the ‘perpetual’type or with replaceable blocksmounted on bases other thanpaper or paperboard



— the value of all the materialsused, does not exceed 50% ofthe ex-works price of theproduct

— Other Manufacture from materials notclassified in heading Nos 4909 or4911

ex Chap. 50 Silk; except for heading Nosex 5003, 5004 to ex 5006 and5007 for which the rules are setout below


ex 5003 Silk waste (including cocoonsunsuitable for reeling, yarn wasteand garnetted stock), carded orcombed

Carding or combing of silk waste

5004 toex 5006

Silk yarn and yarn spun from silkwaste

Manufacture from(1):

— raw silk or silk waste carded orcombed or otherwise preparedfor spinning,

— other natural fibres not cardedor combed or otherwiseprepared for spinning,

— chemical materials or textilepulp, or

— paper-making materials

5007 Woven fabrics of silk or of silkwaste:

— incorporating rubber thread Manufacture from single yarn (1)

(1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.


(1) (2) (3) or (4)

5007(cont’d)

— Other Manufacture from(1):

— coir yarn,

— natural fibres,

— man-made staple fibres notcarded or combed or otherwiseprepared for spinning,


— paper

or

Printing accompanied by at leasttwo preparatory or finishingoperations (such as scouring,bleaching, mercerising, heatsetting, raising, calendering, shrinkresistance processing, permanentfinishing, decatising, impregnating,mending and burling) where thevalue of the unprinted fabric useddoes not exceed 47,5% of theex-works price of the product

ex Chap. 51 Wool, fine or coarse animal hair;horsehair yarn and woven fabric;except for heading Nos 5106 to5110 and 5111 to 5113 for whichthe rules are set out below:

5106 to5110

Yarn of wool, of fine or coarseanimal hair or of horsehair



— natural fibres not carded orcombed or otherwise preparedfor spinning,



5111 to5113

Woven fabrics of wool, of fine orcoarse animal hair or of horsehair



— coir yarn,

— natural fibres,



— paper

or



(1) (2) (3) or (4)

5111 to5113(cont’d)


ex Chap. 52 Cotton; except for headingNos 5204 to 5207 and 5208 to5212 for which the rules are setout below:


5204 to5207

Yarn and thread of cotton Manufacture from(1):





5208 to5212

Woven fabrics of cotton:



— coir yarn,

— natural fibres,

— non-made staple fibres notcarded or combed or otherwiseprepared for spinning,


— paper

or




(1) (2) (3) or (4)

ex Chap. 53 Other vegetable textile fibres;paper yarn and woven fabrics ofpaper yarn; except for headingNos 5306 to 5308 and 5309 to5311 for which the rules are setout below:


5306 to5308

Yarn of other vegetable textilefibres; paper yarn






5309 to5311

Woven fabrics of other vegetabletextile fibres; woven fabrics ofpaper yarn:



— coir yarn,

— natural fibres,



— paper

or


5401 to5406

Yarn, monofilament and thread ofman-made filaments





(1) (2) (3) or (4)

5401 to5406(cont’d)




5407 to5408

Woven fabrics of man-madefilament yarn



— coir yarn,

— natural fibres,



— paper

or


5501 to5507

Man-made staple fibres Manufacture from chemicalmaterials or textile pulp

5508 to5511

Yarn and sewing thread Manufacture from(1):







(1) (2) (3) or (4)

5512 to5516

Woven fabrics of man-made staplefibres:



— coir yarn,

— natural fibres,



— paper

or


ex Chap. 56 Wadding, felt and non-wovens;special yarns; twine, cordage, ropesand cables and articles thereof;except for heading Nos 5602,5604, 5605 and 5606, for whichthe rules are set out below:


— coir yarn,

— natural fibres,


— paper making materials

5602 Felt, whether or not impregnated,coated, covered or laminated:

— Needleloom felt Manufacture from(1):

— natural fibres,

— chemical materials or textilepulp

However:

— polypropylene filament ofheading No 5402,

— polypropylene fibres of headingNo 5503 or 5506 or

— polypropylene filament tow ofheading No 5501,

(1) For special conditions relating to products made of a mixture of textile materials, see introductory Note 5.


(1) (2) (3) or (4)

5602(cont’d)

of which the denominatiuon in allcases of a single filament or fibre isless than 9 decitex may be usedprovided their value does notexceed 40% of the ex-works priceof the product


— natural fibres,

— man-made saple fibres madefrom casein, or


5604 Rubber thread and cord, textilecovered; textile yarn,and strip andthe like of heading No 5404 of5405, impregnated, coated,covedred or sheathed with rubberor plastics:

— Rubber thread and cord, textilecovered

Manufacture from rubber threador cord, not textile covered


— natural fibres not carded orcombed or otherwise processedfor spinning,



5605 Metallised yarn, whether or notgimped, being textile yarn, or stripor the like of heading No 5404 or5405, combined with metal in theform of thread, strip or powder orcovered with metal


— natural fibres,

— man-made staple fibres notcarded or combed or otherwiseprocessed for spinning,

— chemical materials of textilepulp, or


5606 Gimped yarn, and strip and thelike of heading No 5404 or 5405,gimped, other than those ofheading No 5605 and gimpedhorsehair yarn; chenille yarn; loopwale-yarn


— natural fibres,

— man-made staple fibres notcarded or combed or otherwiseprocessed for spinning,

— chemical materials of textilepulp, or


(1) For special conditions relating to products made of a mixture of textile materials, see introductory Note 5.


(1) (2) (3) or (4)

Chap. 57 Carpets and other textile floorcoverings:

— Of needleloom felt Manufacture from(1):

— natural fibres, or


However:

— polypropylene filament ofheading No 5402,

— polypropylene fibres of headingNo 5503 or 5506 or

— polypropylene filament tow ofheading No 5501,

of which the denomination in allcases of a single filament or fibre isless than 9 decitex may be usedprovided their values does notexceed 40% of the ex-works priceof the product

— Of other felt Manufacture from(1):

— natural fibres not carded orcombed or otherwise processedfor spinning, or


— Other textile coverings Manufacture from(1):

— coir yarn,

— synthetic or artificial filamentyarn,


— man-made staple fibres notcarded or combed or otherwiseprocessed for spinning

ex Chap. 58 Special woven fabrics; tuftedtextile fabrics; lace; tapestries;trimmings; embroidery; except forheading Nos 5805 and 5810 forwhich the rules are set out below:

— Combined with rubber thread Manufacture from single yarn0I1)


— natural fibres,

— man-made staple fibres notcarded or combed or otherwiseprocessed for spinning, or



(1) (2) (3) or (4)

ex Chap. 58(cont’d)

— chemical materials or textilepulp,

or


5805 Hand-woven tapestries of the typesgobelins, flanders, aubusson,beauvais and the like, andneedle-worked tapestries (forexample, petit point, cross stitch),whether or not made up


5810 Embroidery in the piece, in stripsor in motivs




5901 Textile fabrics coated with gum oramylaceous substances of a kindused for the outer covers of booksor the like; tracing cloth; preparedpainting canvas; buckram andsimilar stiffed textile fabrics of akind used for hat foundations

Manufacture from yarn

5902 Tyre cord fabric of high tenacaityyarn of nylon or other polyamides,polyesters or viscose rayon:

— containing not more than 90%by weight of textile materials


— Other Manufacture from chemicalmaterials or textile pulp

5903 Textile fabrics impregnated,coated, covered or laminated withplastics, other than those ofheading No 5902



(1) (2) (3) or (4)

5904 Linoleum, whether or not cut toshape; floor coverings consisting ofa coating or covering applied on atextile backing, whether or not cutto shape

Manufacture from yarn(1)

5905 Textile wall coverings:

— Impregnated, coated, coveredor laminated with rubber,plastics or other materials

Manufacture from yarn:


— coir yarn,

— natural fibres,



or


5906 Rubberised textile fabrics, otherthan those of heading No 5902:

— Knitted or crocheted fabrics Manufacture from(1):

— natural fibres,



— Other fabrics made of syntheticfilament yarn, containing morethan 90°% by weight of textilematerials

Manufacture from chemicalmaterials

— Other Manufacture from yarn

5907 Textile fabrics otherwiseimpregnated, coated or covered;painted canvas being theatricalscenery, studio backcloths or thelike




(1) (2) (3) or (4)

5908 Textile wicks, woven, plaited orknitted,for lamps, stoves, lighters,candles or the like; incandescentgas mantles and tubular knittedgas mantle fabric therefor, whetheror not impregnated:

— Incandescent gas mantles,impregnated

Manufacture from tubular knittedgas mantle fabric


5909 to5911

Textile articles of a kind suitablefor industrial use:

— Polishing discs or rings otherthan of felt of headingNo 5911

Manufacture from yarn or wastefabrics or rags of headingNo 6310


— coir yarn,

— natural fibres,



Chap. 60 Knitted or crocheted fabrics Manufacture from(1):

— natural fibres,



Chap. 61 Articles of apparel and clothingaccessories, knitted or crocheted:

— Obtained by sewing together,or otherwise assembling, twoor more pieces of knitted orcrocheted fabric which havebeen either cut to form orobtained directly to form

Manufacture from yarn(2):


— natural fibres,



(1) See Introductory Note 5.(1) See Introductory Note 6.


(1) (2) (3) or (4)

ex Chap. 62 Articles of apparel and clothingaccessories, not knitted orcrocheted; except for heading Nosex 6202, ex 6204, ex 6206,ex 6209, ex 6210, 6213, 6214,ex 6216 and 6217 for which therules are set out below:

Manufacture from yarn(1) (2):

ex 6202,ex 6204,ex 6206 andex 6209

Women’s, girls’ and babies’clothing and clothing accessoriesfor babies, embroidered

Manufacture from yarn(2):

or

Manufacture from unembroideredfabric porovided the value of theunembroidered fabric used doesnot exceed 40% of the ex-worksprice of the product (2)

ex 6210 andex 6216

Fire-resistant equipment of fabriccovered with foil of aluminizedpolyester


or

Manufacture from uncoated fabricprovided the value of the uncoatedfabric used does not exceed 40%of the ex-works price of theproduct (2)

6213 and6214

Handkerchiefs, shawls, scarves,mufflers, mantillas, veils and thelike:

— Embroidered Manufacture from unbleachedsingle yarn (2) (1)

or

Manufacture from unembroideredfabric provided the value of theunembroidered fabric used doesnot exceed 40% of the ex-worksprice of the product (2)

— Other Manufacture from unbleachedsingle yarn (2) (1)

6217 Other made up clothingaccessories; parts of garments or ofclothing accessories, other thanthose of heading No 6212:

— Embroidered Manufacture from yarn(2)

or

Manufacture from unembroideredfabric provided the value of theunembroidered fabric used doesnot exceed 40% of the ex-worksprice of the product (2)

(1) See Introductory Note 6.(2) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.


(1) (2) (3) or (4)

— Fire resistant equipment offabric covered with foil ofaluminised polyester


or

Manufacture from uncoated fabricprovided the value of the uncoatedfabric used does not exceed 40%of the ex-works price of theproduct (1)

— Interlinings for collars andcuffs, cut out




— Other Manufacture from yarn(1)

ex Chap. 63 Other made-up textile articles; sets;worn clothing and worn textilearticles; rags; except for headingNos 6301 to 6304, 6305, 6306,ex 6307 and 6308 for which therules are set out below:


6301 to6304

Blankets, travelling rugs, bed linenetc.; curtains etc.; other furnishingarticles:

— Of felt, of non-wovens Manufacture from: (2)



— Other:

— — Embroidered Manufacture from unbleachedsingle yarn (1) (2)

or

Manufacture from unembroideredfabric (other than knitted orcrocheted) provided the value fothe unembroidered fabric useddoes not exceed 40% of theex-works price of the product

— — Other Manufacture from unbleachedsingle yarn (1) (2)

(1) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.(2) See Introductory No 6.


(1) (2) (3) or (4)

6305 Sacks and bags, of a kind used forthe packing of goods


— natural fibres,



6306 Tarpaulins, awnings and sunblinds;tents; sails for boats, sailboards orlandcraft; camping goods:

— Of non-wovens Manufacture from(1):

— natural fibres, orchemical materials or textilepulp

— Other Manufacture from unbleachedsingle yarn (1)

6307 Other made-up articles, includingdress patterns


6308 Sets consisting of woven fabric andyarn, whether or not withaccessories, for making up intorugs, tapestries, embroidered tablecloths or serviettes or similartextile articles, put up in packingsfor retail sale

Each item in the set must satisfythe rule which would apply to it ifit were not included in the set.However, non-originating articlesmay be incorporated providedtheir total value does not exceed15% of the ex-works price of theset

6401 to6405

Footwear Manufacture from materials of anyheading except for assemblies ofuppers affixed to inner soles or toother sole components of headingNo 6406

6406 Parts of footwear; removablein-soles, heel cushions and similararticles; gaiters, leggings andsimilar articles, and parts thereof


ex Chap. 65 Headgear and parts thereof, exceptfor heading Nos 6503 and 6505for which the rules are set outbelow:




(1) (2) (3) or (4)

6503 Felt hats and other felt headgear,made from the hat bodies, hoodsor plateaux of heading No 6501,whether or not lined or trimmed

Manufacture from yarn or textilefibres (1)

6505 Hats and other headgear, knittedor crocheted, or made up fromlace, felt or other textile fabric, inthe piece (but not in strips),whether or not lined or trimmed;hair-nets of any material, whetheror not lined or trimmed

Manufacture from yarn or textilefibres (1)

ex Chap. 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; except forheading No 6601 for which therule is set out below:


6601 Umbrellas and sun umbrellas(including walking-stick umbrellas,garden umbrellas and similarumbrellas)


Chap. 67 Prepared feathers and down andarticles made of feathers or ofdown; artificial flowers; articles ofhuman hair


ex Chap. 68 Articles of stone, plaster, cement,asbestos, mica or similar materials;except for heading Nos ex 6803,ex 6812 and ex 6814 for whichthe rules are set out below:


ex 6803 Articles of slate or of agglomeratedslate

Manufacture from worked slate

ex 6812 Articles of asbestos; articles ofmixtures with a basis of asbestosor of mixtures with a basis ofasbestos and magnesiumcarbonate

Manufacture from materials of anyheading

ex 6814 Articles of mica, includingagglomerated or reconstitutedmica, on a support of paper,paperboard or other materials

Manufacture from worked mica(including agglomerated orreconstituted mica)

Chap. 69 Ceramic products Manufacture in which all thematerials used are classified withina heading other than that of theproduct



(1) (2) (3) or (4)

ex Chap. 70 Glass and glassware; except forheading Nos 7006, 7007, 7008,7009, 7010, 7013 and ex 7019 forwhich the rules are set out below:


7006 Glass of heading Nos 7003, 7004or 7005, bent, edgeworked,engraved, drilled, enamelled orotherwise worked, but not framedor fitted with other materials

Manufacture from materials ofheading No 7001

7007 Safety glass, consisting oftoughened (tempered) or laminatedglass


7008 Multiple-walled insulating units ofglass


7009 Glass mirrors, whether or notframed, including rear-viewmirrors


7010 Carboys, bottles, flasks, jars, pots,phials, ampoules and othercontainers, of glass, of a kind usedfor the conveyance or packing ofgoods; preserving jars of glass;stoppers, lids and other closures,of glass


or

Cutting of glassware, provided thevalue of the uncut glassware doesnot exceed 50% of the ex-worksprice of the product

7013 Glassware of a kind used for table,kitchen, toilet, office, indoordecoration or similar purposes(other than that of headingNo 7010 or 7018)

Manufacture in which all thematerials used are classified withina heading other than that of theproduct,

or

Cutting of glassware, provided thevalue of the uncut glassware doesnot exceed 50% of the ex-worksprice of the product

or

Hand-decoration (with theexception of silk-screen printing)of hand-blown glassware, providedthe value of the hand-blownglassware does not exceed 50% ofthe ex-works price of the product

ex 7019 Articles (other than yarn) of glassfibres

Manufacture from:

— uncoloured slivers, rovings,yarn or chopped strands, or

— glass wool


(1) (2) (3) or (4)

ex Chap. 71 Natural or cultured pearls,precious or semi-precious stones,precious metals, metals clad withprecious metal, and articlesthereof; imitation jewellery; coin;except for heading Nos ex 7102,ex 7103, ex 7104, 7106, ex 7107,7108, ex 7109, 7110, ex 7111,7116 ad 7117 for which the rulesare set out below:


ex 7102,ex 7103 andex 7104

Worked precious or semi-preciousstones (natural, synthetic orreconstructed)

Manufacture from unworkedprecious or semi-precious stones

7106,7108 and7110

Precious metals:

— Unwrought Manufacture from materials notclassified within heading No 7106,7108 or 7110

or

Electrolytic, thermal or chemicalseparation of precious metals ofheading No 7106, 7108 or 7110

or

Alloying of precious metals ofheading No 7106, 7108 or 7110with each other or with basemetals

— Semi-manufactured or inpowder form

Manufacture from unwroughtprecious metals

ex 7107,ex 7109 andex 7111

Metals clad with precious metals,semi-manufactured

Manufacture from metals cladwith precious metals, unwrought

7116 Articles of natural or culturedpearls, precious or semi-preciousstones (natural, synthetic orreconstructed)


7117 Imitation jewellery Manufacture in which all thematerials used are classified withina heading other than that of theproduct

or

Manufacture from base metalparts, not plated or covered withprecious metals, provided the valueof all the materials used does notexceed 50% of the ex-works priceof the product

ex Chap. 72 Iron and steel; except for headingNos 7207, 7208 to 7216, 7217,ex 7218, 7219 to 7222, 7223,ex 7224, 7225 to 7227, 7228 and7229 for which the rules are setout below:



(1) (2) (3) or (4)

7207 Semi-finished products of iron ornon-alloy steel

Manufacture from materials ofheading No 7201, 7202, 7203,7204 or 7205

7208 to7216

Flat rolled products, bars and rods,angles, shapes and sections of ironor non-alloy steel

Manufacture from ingots or otherprimary forms of headingNo 7206

7217 Wire of iron or non-alloy steel Manufacture from semi-finishedmaterials of heading No 7207

ex 7218,7219 to7222

Semi-finished products, flat rolledproducts, bars and rods, angles,shapes and sections of stainlesssteel


7223 Wire of stainless steel Manufacture from semi-finishedmaterials of heading No 7218

ex 7224,7225 to7227

Semi-finished products, flat rolledproducts, in irregularly woundcoils, of other alloy steel


7228 Bars and rods of other alloy steel;angles, shapes and sections, ofother alloy steel; hollow drill barsand rods, of alloy or non-alloysteel

Manufacture from ingots or otherprimary forms of headingNo 7206, 7218 or 7224

7229 Wire of other alloy steel Manufacture from semi-finishedmaterials of heading No 7224

ex Chap. 73 Articles of iron or steel; except forheading Nos ex 7301, 7302, 7304,7305, 7306, ex 7307, 7308 andex 7315 for which the rules are setout below:


ex 7301 Sheet piling Manufacture from materials ofheading No 7206

7302 Railway or tramway trackconstruction materials of iron orsteel, the following: rails,checkrails and rackrails, switchblades, crossing frogs, point rodsand other crossing pieces, sleepers(cross-ties), fishplates, chairs, chairwedges, sole plates (base plates),rail clips, bedplates, ties and othermaterial specialised for jointing orfixing rails


73047305 and7306

Tubes, pipes and hollow profiles,of iron (other than cast iron) orsteel

Manufacture from materials ofheading No 7206, 7207, 7218 or7224


(1) (2) (3) or (4)

ex 7307 Tube or pipe fittings of stainlesssteel (ISO No X5 CrNiMo 1712),consisting of several parts

Turning, drilling, reaming,threading, deburring andsandblasting of forged blanks thevalue of which does not exceed35% of the ex-works price of theproduct

7308 Structures (excluding prefabricatedbuildings of heading No 9406) andparts of structures (for example,bridges and bridge-sections, lock-gates, towers, lattice masts, roofs,roofing frameworks, doors andwindows and their frames andthresholds for doors, shutters,balustrades, pillars and columns),of iron or steel; plates, rods,angles, shapes, sections, tubes andthe like, prepared for use instructures, of iron or steel

Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, welded angles,shapes and sections of headingNo 7301 may not be used

ex 7315 Skid chains Manufacture in which the value ofall the materials of headingNo 7315 used does not exceed50% of the ex-works price of theproduct

ex Chap. 74 Copper and articles thereof; exceptfor heading Nos 7401, 7402,7403, 7404 and 7405 for whichthe rules are set out below:




7401 Copper mattes; cement copper(precipitated copper)


7402 Unrefined copper; copper anodesfor electrolytic refining


7403 Refined copper and copper alloys,unwrought:

— Refined copper Manufacture in which all thematerials used are classified withina heading other than that of theproduct

— Copper alloys and refinedcopper containing otherelements

Manufacture from refined copper,unwrought, or waste and scrap


(1) (2) (3) or (4)

7404 Copper waste and scrap Manufacture in which all thematerials used are classified withina heading other than that of theproduct

7405 Master alloys of copper Manufacture in which all thematerials used are classified withina heading other than that of theproduct

ex Chap. 75 Nickel and articles thereof; exceptfor heading Nos 7501 to 7503 forwhich the rules are set out below:




7501 to7503

Nickel mattes, nickel oxide sintersand other intermediate products ofnickel metallurgy; unwroughtnickel; nickel waste and scrap


ex Chap. 76 Aluminium and articles thereof;except for heading Nos 7601,7602 and ex 7616 for which therules are set out below:




7601 Unwrought aluminium Manufacture by thermal orelectrolytic treatment fromunalloyed aluminium or waste andscrap of aluminium

7602 Aluminium waste or scrap Manufacture in which all thematerials used are classified withina heading other than that of theproduct

ex 7616 Aluminium articles other thangauze, cloth, grill, netting, fencing,reinforcing fabric and similarmaterials (including endless bands)of aluminium wire, and expandedmetal of aluminium


— all the materials used areclassified within a headingother than that of the product.However, gauze, cloth, grill,netting, fencing, reinforcingfabric and similar materials(including endless bands) ofaluminium wire, or expandedmetal of aluminium may beused, and



(1) (2) (3) or (4)

ex Chap. 78 Lead and articles thereof; exceptfor heading Nos 7801 and 7802the rules for which are set outbelow:




7801 Unwrought lead:

— Refined lead Manufacture from ‘bullion’ or‘work’ lead

— Other Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, waste andscrap of heading No 7802 may notbe used

7802 Lead waste and scrap Manufacture in which all thematerials used are classified withina heading other than that of theproduct

ex Chap. 79 Zinc and articles thereof; exceptfor heading Nos 7901 and 7902the rules for which are set outbelow:




7901 Unwrought zinc Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, waste andscrap of heading No 7902 may notbe used

7902 Zinc waste and scrap Manufacture in which all thematerials used are classified withina heading other than that of theproduct

ex Chap. 80 Tin and articles thereof; except forheading Nos 8001, 8002 and 8007the rules for which are set outbelow:





(1) (2) (3) or (4)

8001 Unwrought tin Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, waste andscrap of heading No 8002 may notbe used

8002 and8007

Tin waste and scrap; other articlesof tin


Chap. 81 Other base metals; cermets; articlesthereof:

— Other base metals, wrought;articles thereof

Manufacture in which the value ofall the materials classified withinthe same heading as the productused does not exceed 50% of theex-works price of the product


ex Chap. 82 Tools, implements, cutlery, spoonsand forks, of base metal; partsthereof of base metal; except forheading Nos 8206, 8207, 8208,ex 8211, 8214 and 8215 for whichthe rules are set out below:


8206 Tools of two or more of theheadings Nos 8202 to 8205, putup in sets for retail sale

Manufacture in which all thematerials used are classified withina heading other than headingNos 8202 to 8205. However, toolsof heading Nos 8202 to 8205 maybe incorporated into the setprovided their value does notexceed 15% of the ex-works priceof the set

8207 Interchangeable tools for handtools, whether or not power-operated, or for machine-tools (forexample, for pressing, stamping,punching, tapping, threading,drilling, boring, broaching, milling,turning, or screwdriving), includingdies for drawing or extrudingmetal, and rock drilling or earthboring tools





(1) (2) (3) or (4)

8208 Knives and cutting blades, formachines or for mechanicalappliances




ex 8211 Knives with cutting blades,serrated or not (including pruningknives), other than knives ofheading No 8208

Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, knife bladesand handles of base metal may beused

8214 Other articles of cutlery (forexample, hair clippers, butchers’ orkitchen cleavers, choppers andmincing knives, paper knives);manicure or pedicure sets andinstruments (including nail files)

Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, handles of basemetal may be used

8215 Spoons, forks, ladles, skimmers,cake-servers, fish-knives, butter-knives, sugar tongs and similarkitchen or tableware

Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, handles of basemetal may be used

ex Chap. 83 Miscellaneous articles of basemetal; except for heading Noex 8306 for which the rule is setout below:


ex 8306 Statuettes and other ornaments, ofbase metal

Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, the othermaterials of heading No 8306 maybe used provided their value doesnot exceed 30% of the ex-worksprice of the product

ex Chap. 84 Nuclear reactors, boilers,machinery and mechanicalappliances; parts thereof; exceptfor heading Nos ex 8401, 8402,8403, ex 8404, 8406 to 8409,8411, 8412, ex 8413, ex 8414,8415, 8418, ex 8419, 8420, 8423,8425 to 8430, ex 8431, 8439,8441, 8444 to 8447, ex 8448,8452, 8456 to 8466, 8469 to8472, 8480, 8482, 8484 and 8485for which the rules are set outbelow:






(1) (2) (3) or (4)

ex 8401 Nuclear fuel elements (1) Manufacture in which all thematerials used are classified withina heading other than that of theproduct (1)


8402 Steam or other vapour generatingboilers (other than central heatinghot water boilers capable also ofproducing low pressure steam);super heated water boilers





8403 andex 8404

Central heating boilers other thanthose of heading No 8402 andauxiliary plant for central heatingboilers

Manufacture in which all thematerials used are classified withina heading other than headingNo 8403 or 8404


8406 Steam turbines and other vapourturbines


8407 Spark-ignition reciprocating orrotary internal combustion pistonengines


8408 Compression-ignition internalcombustion piston engines (dieselor semi-diesel engines)


8409 Parts suitable for use solely orprincipally with the engines ofheading No 8407 and 8408


8411 Turbo-jets, turbo propellers andother gas turbines





8412 Other engines and motors Manufacture in which the value ofall the materials used does notexceed 40% of the ex-works priceof the product

(1) This rule shall apply until 31 December 1998.


(1) (2) (3) or (4)

ex 8413 Rotary positive displacementpumps





ex 8414 Industrial fans, blowers and thelike





8415 Air conditioning machines,comprising a motor-driven fanand elements for changingthe temperature and humidity,including those machines in whichthe humidity cannot be separatelyregulated


8418 Refrigerators, freezers and otherrefrigerating or freezing equipment,electric or other; heat pumps otherthan air conditioning machines ofheading No 8415




— where the value of all the non-originating materials used doesnot exceed the value of theoriginating materials used


ex 8419 Machines for the wood, paperpulp and paperboard industries

Manufacture:

— in which the value of all thematerials used does not exceed40% of the ex-works price ofthe product, and

— where, within the above limit,the materials classified withinthe same heading as theproduct are only used up to avalue of 25% of the ex-worksprice of the product



(1) (2) (3) or (4)

8420 Calendering or other rollingmachines, other than for metals orglass, and cylinders therefor

Manufacture:




8423 Weighing machinery (excludingbalances of a sensitivity of 5 cg orbetter), including weight operatedcounting or checking machines;weighing machine weights of allkinds





8425 to8428

Lifting, handling, loading orunloading machinery

Manufacture:


— where, within the above limit,the materials classified withinheading No 8431 are only usedup to a value of 10% of theex-works price of the product


8429 Self-propelled bulldozers,angledozers, graders, levellers,scrapers, mechanical shovels,excavators, shovel loaders,tamping machines and roadrollers:

— Road rollers Manufacture in which the value ofall the materials used does notexceed 40% of the ex-works priceof the product

— Other Manufacture:





(1) (2) (3) or (4)

8430 Other moving, grading, levelling,scraping, excavating, tamping,compacting, extracting or boringmachinery, for earth, mineralsor ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers

Manufacture:


— where, within the above limit,the value of the materialsclassified within headingNo 8431 are only used up to avalue of 10% of the ex-worksprice of the product


ex 8431 Parts for road rollers Manufacture in which the value ofall the materials used does notexceed 40% of the ex-works priceof the product

8439 Machinery for making pulp offibrous cellulosic material or formaking or finishing paper orpaperboard

Manufacture:




8441 Other machinery for making uppaper pulp, paper or paperboard,including cutting machines of allkinds

Manufacture:




8444 to8447

Machines of these headings for usein the textile industry


ex 8448 Auxiliary machinery for use withmachines of heading Nos 8444and 8445



(1) (2) (3) or (4)

8452 Sewing machines, other thanbook-sewing machines of headingNo 8440; furniture, bases andcovers specially designed forsewing machines; sewing machineneedles:

— Sewing machines (lock stitchonly) with heads of a weightnot exceeding 16 kg withoutmotor or 17 kg with motor

Manufacture:

— in which the value of all thematerials used does not exceed40% of the ex-works price ofthe product,

— where the value of all thenon-originating materials usedin assembling the head(without motor) does notexceed the value of theoriginating materials used, and

— the thread tension, crochet andzigzag mechanisms used arealready originating


8456 to8466

Machine-tools and machines andtheir parts and accessories ofheadings Nos 8456 to 8466


8469 to8472

Office machines (for example,typewriters, calculating machines,automatic data processingmachines, duplicating machines,stapling machines)


8480 Moulding boxes for metal foundry;mould bases; moulding patterns;moulds for metal (other than ingotmoulds), metal carbides, glass,mineral materials, rubber orplastics


8482 Ball or roller bearings Manufacture in which:





(1) (2) (3) or (4)

8484 Gaskets and similar joints of metalsheeting combined with othermaterial or of two or more layers ofmetal; sets or assortments ofgaskets and similar joints, dissimilarin composition, put up in pouches,envelopes or similar packings


8485 Machinery parts, not containingelectrical connectors, insulators,coils, contacts or other electricalfeatures, not specified or includedelsewhere in this Chapter


ex Chap. 85 Electrical machinery and equipmentand parts thereof; sound recordersand reproducers, television imageand sound recorders andreproducers, and parts andaccessories of such articles; exceptfor heading Nos 8501, 8502,ex 8518, 8519 to 8529, 8535 to8537, ex 8541, 8542, 8544 to 8548for which the rules are set outbelow:

Manufacture in which

— all the materials used areclassified within a heading otherthan that of the product, and



8501 Electric motors and generators(excluding generating sets)

Manufacture:




8502 Electric generating sets and rotaryconverters

Manufacture:


— where, within the above limit,the materials classified withinheading No 8501 or 8503,taken together, are only usedup to a value of 10% of theex-works price of the product



(1) (2) (3) or (4)

ex 8518 Microphones and stands therefor;loudspeakers, whether or notmounted in their enclosures;audio-frequency electric amplifiers;electric sound amplifier sets

Manufacture:


— where the value of all thenon-originating materials useddoes not exceed the value ofthe originating materials used


8519 Turntables (record-decks), record-players, cassette-players and othersound reproducing apparatus, notincorporating a sound recordingdevice:

— Electric gramophones Manufacture:








8520 Magnetic tape recorders andother sound recording apparatus,whether or not incorporating asound reproducing device

Manufacture:




8521 Video recording or reproducingapparatus, whether or notincorporating a video tuner

Manufacture:





(1) (2) (3) or (4)

8522 Parts and accessories of apparatusof heading Nos 8519 to 8521


8523 Prepared unrecorded media forsound recording or similarrecording of other phenomena,other than products ofChapter 37:


8524 Records, tapes and other recordedmedia for sound or other similarlyrecorded phenomena, includingmatrices and masters for theproduction of records, butexcluding products of Chapter 37

— Matrices and masters for theproduction of records






8525 Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whetheror not incorporating receptionapparatus or sound recording orreproducing apparatus; televisioncameras

Manufacture:




8526 Radar apparatus, radionavigational aid apparatus andradio remote control apparatus

Manufacture:





(1) (2) (3) or (4)

8527 Reception apparatus for radio-telephony, radio-telegraphy orradio broadcasting, whether or notcombined, in the same housing,with sound recording or repro-ducing apparatus or a clock

Manufacture:




8528 Television receivers (includingvideo monitors and videoprojectors), whether or notincorporating radio broadcastreceivers or sound or videorecording or reproducingapparatus

— Video recording or reproducingapparatus incorporating avideo tuner

Manufacture:








8529 Parts suitable for use solely orprincipally with the apparatus ofheading Nos 8525 to 8528:

— Suitable for use solely orprincipally with videorecording or reproducingapparatus







(1) (2) (3) or (4)

8535 and8536

Electrical apparatus for switchingor protecting electrical circuits, orfor making connections to or inelectrical circuits

Manufacture:




8537 Boards, panels (includingnumerical control panels),consoles, desks, cabinets and otherbases, equipped with two or moreapparatus of heading No 8535 or8536, for electric control or thedistribution of electricity, includingthose incorporating instruments orapparatus of Chapter 90, otherthan switching apparatus ofheading No 8517

Manufacture:




ex 8541 Diodes, transistors and similarsemi-conductor devices, exceptwafers not yet cut into chips





8542 Electronic integrated circuits andmicroassemblies

Manufacture:


— where, within the above limit,the materials classified withinheading No 8541 or 8542,taken together, are only usedup to a value of 10% of theex-works price of the product


8544 Insulated (including enamelled oranodised) wire, cable (includingcoaxial cable) and other insulatedelectric conductors, whether or notfitted with connectors; opticalfibres cables, made up ofindividually sheathed fibres,whether or not assembled withelectric conductors or fitted withconnectors



(1) (2) (3) or (4)

8545 Carbon electrodes, carbon brushes,lamp carbons, battery carbons andother articles of graphite or othercarbon, with or without metal, ofa kind used for electrical purposes


8546 Electrical insulators of anymaterial


8547 Insulating fittings for electricalmachines, appliances or equip-ment, being fittings wholly ofinsulating materials apart fromany minor components of metal(for example, threaded sockets)incorporated during mouldingsolely for purposes of assemblyother than insulators of headingNo 8546; electrical conduit tubingand joints therefor, of base metallined with insulating material


8548 Electrical parts of machinery orapparatus, not specified orincluded elsewhere in this Chapter


8601 to8607

Railway or tramway locomotives,rolling-stock and parts thereof


8608 Railway or tramway track fixturesand fittings; mechanical (includingelectro-mechanical) signalling,safety or traffic control equipmentfor railways, tramways, roads,inland waterways, parkingfacilities, port installations orairfields; parts of the foregoing





8609 Containers (including containersfor the transport of fluids)especially designed and equippedfor carriage by one or more modesof transport



(1) (2) (3) or (4)

ex Chap. 87 Vehicles other than railway ortramway rolling-stock, and partsand accessories thereof; exceptfor heading Nos 8709 to 8711,ex 8712, 8715 and 8716 for whichthe rules are set out below:


8709 Works trucks, self-propelled, notfitted with lifting or handlingequipment, of the type used infactories, warehouses, dock areasor airports for short distancetransport of goods; tractors of thetype used on railway stationplatforms; parts of the foregoingvehicles





8710 Tanks and other armoured fightingvehicles, motorised, whether or notfitted with weapons, and parts ofsuch vehicles





8711 Motorcycles (including mopeds)and cycles fitted with an auxiliarymotor, with or without side-cars;side-cars:

— With reciprocating internalcombustion piston engine of acylinder capacity:

— — Not exceeding 50 cm3 Manufacture in which:




— — Exceeding 50 cm3 Manufacture:





(1) (2) (3) or (4)

8711(cont’d)

— Other Manufacture in which:




ex 8712 Bicycles without ball bearings Manufacture from materials notclassified in heading No 8714


8715 Baby carriages and parts thereof Manufacture in which:



8716 Trailers and semi-trailers; othervehicles, not mechanicallypropelled; parts thereof





ex Chap. 88 Aircraft, spacecraft, and partsthereof; except for heading Nosex 8804 and 8805 for which therules are set out below:



ex 8804 Rotochutes Manufacture from materials of anyheading including other materialsof heading No 8804


8805 Aircraft launching gear; deck-arrestor or similar gear; groundflying trainers; parts of theforegoing articles




(1) (2) (3) or (4)

Chap. 89 Ships, boats and floatingstructures

Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, hulls ofheading No 8906 may not beused


ex Chap. 90 Optical, photographic, cinemato-graphic, measuring, checking,precision, medical or surgicalinstruments and apparatus; partsand accessories thereof; except forheading Nos 9001, 9002, 9004,ex 9005, ex 9006, 9007, 9011,ex 9014, 9015 to 9020 and 9024to 9033 for which the rules are setout below:





9001 Optical fibres and optical fibrebundles; optical fibre cables otherthan those of heading No 8544;sheets and plates of polarisingmaterial, lenses (including contactlenses), prisms, mirrors and otheroptical elements, of any material,unmounted, other than suchelements of glass not opticallyworked


9002 Lenses, prisms, mirrors and otheroptical elements, of any materials,mounted, being parts of or fittingsfor instruments or apparatus, otherthan such elements of glass notoptically worked


9004 Spectacles, goggles and the like,corrective, protective or other


ex 9005 Binoculars, monoculars, otheroptical telescopes, and mountingstherefor, except for astronomicalrefracting telescopes andmountings therefor







(1) (2) (3) or (4)

ex 9006 Photographic (other than cinema-tographic) cameras; photographicflashlight apparatus and flashbulbsother than electrically ignitedflashbulbs






9007 Cinematographic cameras andprojectors, whether or notincorporating sound recording orreproducing apparatus






9011 Compound optical microscopes,including those for photomicro-graphy, cinephotomicrography ormicroprojection






ex 9014 Other navigational instrumentsand appliances


9015 Surveying (including photogram-metrical surveying), hydrographic,oceanographic, hydrological,meteorological or geophysicalinstruments and appliances,excluding compasses; rangefinders



(1) (2) (3) or (4)

9016 Balances of a sensitivity of 5 cg orbetter, with or without weights


9017 Drawing, marking-out or mathe-matical calculating instruments(for example, drafting machines,pantographs, protractors, drawingsets, slide rules, disc calculators);instruments for measuring length,for use in the hand (for example,measuring rods and tapes,micrometers, callipers), notspecified or included elsewhere inthis Chapter


9018 Instruments and appliances usedin medical, surgical, dental orveterinary sciences, includingscintigraphic apparatus, otherelectro-medical apparatus andsight-testing instruments:

— Dentists’ chairs incorporatingdental appliances or dentists’spittoons

Manufacture from materials of anyheading, including other materialsof heading No 9018


— Other Manufacture in which:




9019 Mechano-therapy appliances;massage apparatus; psychologicalaptitude-testing apparatus; ozonetherapy, oxygen therapy, aerosoltherapy, artificial respiration orother therapeutic respirationapparatus





9020 Other breathing appliances and gasmasks, excluding protective maskshaving neither mechanical partsnor replaceable filters






(1) (2) (3) or (4)

9024 Machines and appliances fortesting the hardness, strength,compressibility, elasticity or othermechanical properties of materials(for example, metals, wood,textiles, paper, plastics)


9025 Hydrometers and similar floatinginstruments, thermometers, pyro-meters, barometers, hygrometersand psychrometers, recording ornot, and any combination of theseinstruments


9026 Instruments and apparatus formeasuring or checking the flow,level, pressure or other variables ofliquids or gases (for example, flowmeters, level gauges, manometers,heat meters), excluding instru-ments and apparatus of headingNo 9014, 9015, 9028 or 9032


9027 Instruments and apparatus forphysical or chemical analysis (forexample, polarimeters, refracto-meters, spectrometers, gas orsmoke analysis apparatus);instruments and apparatus formeasuring or checking viscosity,porosity, expansion, surfacetension or the like; instrumentsand apparatus for measuring orchecking quantities of heat, soundor light (including exposuremeters); microtomes


9028 Gas, liquid or electricity supplyor production meters, includingcalibrating meters therefor:

— Parts and accessories Manufacture in which the value ofall the materials used does notexceed 40% of the ex-works priceof the product






(1) (2) (3) or (4)

9029 Revolution counters, productioncounters, taximeters, milometers,pedometers and the like; speedindicators and tachometers, otherthan those of heading Nos 9104 or9015; stroboscopes


9030 Oscilloscopes, spectrum analysersand other instruments andapparatus for measuring orchecking electrical quantities,excluding meters of headingNo 9028; instruments andapparatus for measuring ordetecting alpha, beta, gamma,X-ray, cosmic or other ionizingradiations


9031 Measuring or checking instru-ments, appliances and machines,not specified or included elsewherein this Chapter; profile projectors


9032 Automatic regulating orcontrolling instruments andapparatus


9033 Parts and accessories (not specifiedor included elsewhere in thisChapter) for machines, appliances,instruments or apparatus ofChapter 90


ex Chap. 91 Clocks and watches and partsthereof; except for headingNos 9105 and 9109 to 9113 forwhich the rules are set out below:


9105 Other clocks Manufacture:





(1) (2) (3) or (4)

9109 Clock movements, complete andassembled

Manufacture:




9110 Complete watch or clockmovements, unassembled orpartly assembled (movement sets);incomplete watch or clockmovements, assembled; roughwatch or clock movements

Manufacture:




9111 Watch cases and parts thereof Manufacture in which:




9112 Clock cases and cases of a similartype for other goods of thisChapter, and parts thereof





9113 Watch straps, watch bands andwatch bracelets, and parts thereof:

— Of the base metal, whether ornot plated, or of clad preciousmetal




(1) (2) (3) or (4)

Chap. 92 Musical instruments; parts andaccessories of such articles


Chap. 93 Arms and ammunition; parts andaccessories thereof


ex Chap. 94 Furniture; bedding, mattresses,mattress supports, cushions andsimilar stuffed furnishings; lampsand lighting fittings, not elsewherespecified or included; illuminatedsigns, illuminated nameplates andthe like; prefabricated buildings;except for heading Nos 9401,ex 9403, 9405 and 9406 for whichthe rules are set out below:


ex 9401 andex 9403

Base metal furniture, incorporatingunstuffed cotton cloth of a weightof 300 g/m2 or less

Manufacture in which all thematerials used are classified in aheading other than that of theproduct

or

Manufacture from cotton clothalready made up in a form readyfor use of heading No 9401 or9403, provided:

— its value does not exceed 25%of the ex-works price of theproduct, and

— all the other materials used arealready originating and areclassified in a heading otherthan heading No 9401 or9403

9405 Lamps and lighting fittingsincluding searchlights and spot-lights and parts thereof, notelsewhere specified or included;illuminated signs, illuminatedname-plates and the like, havinga permanently fixed light source,and parts thereof not elsewherespecified or included


9406 Prefabricated buildings Manufacture in which the value ofall the materials used does notexceed 50% of the ex-works priceof the product

ex Chap. 95 Toys, games and sports requisites;parts and accessories thereof;except for heading Nos 9503 and9606 for which the rules are setout below:



(1) (2) (3) or (4)

9503 Other toys; reduced-size (‘scale’)models and similar recreationalmodels, working or not; puzzles ofall kinds




ex 9506 Articles and equipment forgymnastics, athletics, other sports(excluding table tennis) or outdoorgames not specified or includedelsewhere in this chapter;swimming pools and paddlingpools

Manufacture in which all thematerials used are classified withina heading other than that of theproduct. However, roughly shapedblocks for making golf club headsmay be used

ex Chap. 96 Miscellaneous manufacturedarticles; except for heading Nosex 9601, ex 9602, ex 9603, 9605,9606, 9612, ex 9613 and ex 9614for which the rules are set outbelow:


ex 9601 andex 9602

Articles of animal, vegetable ormineral carving materials

Manufacture from ‘worked’carving materials of the sameheading

ex 9603 Brooms and brushes (except forbesoms and the like and brushesmade from marten or squirrelhair), hand-operated mechanicalfloor sweepers, not motorized,paint pads and rollers, squeegeesand mops


9605 Travel sets for personal toilet,sewing or shoe or clothes cleaning

Each item in the set must satisfythe rule, which would apply to it ifit were not included in the set.However, non-originating articlesmay be incorporated, providedtheir total value does not exceed15% of the ex-works price of theset

9606 Buttons, press-fasteners, snap-fasteners and press-studs, buttonmoulds and other parts of thesearticles; button blanks





(1) (2) (3) or (4)

9612 Typewriter or similar ribbons,inked or otherwise prepared forgiving impressions, whether or noton spools or in cartridges; ink-pads, whether or not inked, withor without boxes




ex 9613 Lighters with piezo-igniter Manufacture in which the value ofall the materials of headingNo 9613 used does not exceed30% of the ex-works price of theproduct

ex 9614 Smoking pipes and pipe bowls Manufacture from roughly shapedblocks

Chap. 97 Works of art, collectors’ pieces andantiques



ANNEX III

EUR.1 MOVEMENT CERTIFICATES

1. EUR.1 movement certificates shall be made out on the form of which a specimen appears in this Annex.This form shall be printed in one or more of the languages in which the Agreement is drawn up.Certificates shall be made out in one of these languages and in accordance with the provisions of thedomestic law of the exporting State. If they are handwritten, they shall be completed in ink and incapital letters.

2. Each certificate shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in thelength may be allowed. The paper used must be white, sized for writing, not containing mechanical pulpand weighing not less than 25 g/m3. It shall have a printed green guilloche pattern background makingany falsification by mechanical or chemical means apparent to the eye.

3. The competent authorities of the Member States of the Community and of Tunisia may reserve the rightto print the certificates themselves or may have them printed by approved printers. In the latter caseeach certificate must include a reference to such approval. Each certificate must bear the name andaddress of the printer or a mark by which the printer can be identified. It shall also bear a serialnumber, either printed or not, by which it can be identified.

MOVEMENT CERTIFICATE1. Exporter (name, full address, country)

3. Consignee (name, full address, country) (Optional)

6. Transport details (Optional)

EUR. 1 No A 000.000

See notes overleaf before completing this form

2. Certificate used in preferential trade between

.................................................................................................and

.................................................................................................(insert appropriate countries, groups of countries or territories)

4. Country, group ofcountries or territory inwhich the products areconsidered as originating

7. Remarks

5. Country, group ofcountries or territory ofdestination

11. CUSTOMS ENDORSEMENT

Declaration certified

Export document (2)

Form ......................................... No .................

Customs office .................................................

Issuing country or territory................................ Stamp

.........................................................................

Date..................................................................

.........................................................................(Signature)

12. DECLARATION BY THE EXPORTERI, the undersigned, declare that the goodsdescribed above meet the conditionsrequired for the issue of this certificate.

Place and date ..............................................

......................................................................(Signature)

8. Item number, marks and numbers, number and kind of package (1), description of goods 9. Grossweight (kg)or othermeasure(litres, m 3,etc.)

10. Invoices(Optional)

(1 )If

good

s ar

e no

t pac

ked,

indi

cate

num

ber

of a

rtic

les

or s

tate

‘in

bulk

’ as

appr

opria

te.

(2 )C

ompl

ete

only

whe

n th

e re

gula

tions

of t

he e

xpor

ting

coun

try

or te

rrito

ry r

equi

re.

13. REQUEST FOR VERIFICATION, to:

Verification of the authenticity and accuracy of this certificateis requested

.................................................................................................(Place and date)

Stamp

...........................................................................(Signature)

14. RESULT OF VERIFICATION

Verification carried out shows that this certificate (1)

w was issued by the customs office indicated and that theinformation contained therein is accurate.

w does not meet the requirements as to authenticity andaccuracy (see remarks appended).

.................................................................................................(Place and date)

Stamp

...........................................................................(Signature)

(1) Insert X in the appropriate box.

NOTES

1. Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incor-rect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed thecertificate and endorsed by the customs authorities of the issuing country or territory.

2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. Ahorizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner asto make any later additions impossible.

3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

APPLICATION FOR A MOVEMENT CERTIFICATE1. Exporter (name, full address, country)

3. Consignee (name, full address, country) (Optional)

6. Transport details (Optional)

EUR. 1 No A 000.000

See notes overleaf before completing this form

2. Application for a certificate to be used in preferentialtrade between

.................................................................................................and

.................................................................................................(insert appropriate countries, groups of countries or territories)

4. Country, group ofcountries or territory inwhich the products areconsidered as originating

7. Remarks

5. Country, group ofcountries or territory ofdestination

8. Item number, marks and numbers, number and kind of packages (1), description of goods 9. Grossweight (kg)or othermeasure(litres, m 3,etc.)

10. Invoices(Optional)

(1 )If

good

s ar

e no

t pac

ked,

indi

cate

num

ber

of a

rtic

les

or s

tate

‘in

bulk

’ as

appr

opria

te.

DECLARATION BY THE EXPORTER

I, the undersigned, exporter of the goods described overleaf,

DECLARE that the goods meet the conditions required for the issue of the attached certificate;

SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions:

..................................................................................................................................................................................

..................................................................................................................................................................................

..................................................................................................................................................................................

..................................................................................................................................................................................

SUBMIT the following supporting documents (1):

..................................................................................................................................................................................

..................................................................................................................................................................................

..................................................................................................................................................................................

..................................................................................................................................................................................

UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities mayrequire for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspectionsof my accounts and to any check on the processes of manufacture of the above goods, carried out by the saidauthorities;

REQUEST the issue of the attached certificate for these goods.

.......................................................................................................(Place and date)

.......................................................................................................(Signature)

(1) For example, import documents, movement certificates, manufacturer’s declarations, etc. referring to the products used in manufacture or to thegoods re-exported in the same state.


ANNEX IV

DECLARATION REFERRED TO IN ARTICLE 27

I, the undersigned, exporter of the goods covered by this document declare that except whereotherwise indicated (1), the goods meet the conditions to obtain originating status in preferentialtrade with:

The European Community/Tunisia (2)

and that the country of origin of the goods is:

Tunisia/The European Community (2) (3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Place and date)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Signature)

(The signature must be followed by the name of the signatory inclear script)

(1) When an invoice also includes products not originating in the Community, the exporter must clearly indicatethem.

(2) Delete where necessary.(3) Reference can be made to a specific column of the invoice in which the country of origin of each product is

entered.


ANNEX V

Specimen impression of the stamp mentioned in Article 22(3)(b)

30 mm

30 m

m

(1) EUR.1

(2)

(1) Initials or coat of arms of the exporting State.(2) Such information as is necessary for the identification of the approved

exporter.


ANNEX VI

SPECIMEN OF DECLARATION

I, the undersigned, declare that the goods listed on this invoice were obtained in . . . . . . . . . . . . . . . . .

and (as appropriate):

(a) (1) satisfy the rules on the definition of the concept of ‘wholly obtained products’

or

(b) (2) were produced from the following products:

Description Country of origin (2) Value (1)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

and have undergone the following processes:

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (indicate processings)

in

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Done at . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(Signature)

(1) Complete if necessary.(2) Complete if necessary. In the event that:

— the goods originate in a country covered by the Agreement: indicate the country;— the products originate in another country: indicate ‘third country’.

ANNEX VII

18. CUSTOMS ENDORSEMENT

Declaration certified

Document ........................................................

Form ....................................... No. ................

Customs office .................................................

Date..................................................................

..........................................................................(Signature)

19. DECLARATION BY THE SUPPLIER

I, the undersigned, declare that the informa-tion on this certificate is accurate

...................................., ................................(Place) (Date)

......................................................................(Signature)

1. Supplier (1)INFORMATION CERTIFICATE

to facilitate the issue of a

MOVEMENT CERTIFICATE

for preferential trade between the

EUROPEAN COMMUNITY

and

(in block letters)

2. Consignee (1)

3. Processor (1)

6. Customs office of importation (2)

8. Marks, numbers, quantityand kind of package

9. Tariff heading number and description of goods 10. Quantity (3)

12. Tariff heading number and description

16. Nature of the working or processing carried out

17. Remarks

13. Country of origin (5)

14. Quantity (3) 15. Value (2)(6)

11. Value (4)

7. Import document (2)

Form ..................................... No ..........................................

Series ........................................................................................

Date ...........................................................................................

GOODS SENT TO THE MEMBER STATE OF DESTINATION

IMPORTED GOODS USED

4. State in which the working or processing has been carriedout

5. For official use

Officialstamp

REQUEST FOR VERIFICATION

The undersigned customs official requests verification of the authenticity and accuracy of this information certificate

...........................................................................

...............................................................(Official‘s signature)

RESULT OF VERIFICATION

Verification carried our by the undersigned customs official showsthat this information certificate:

a) was issued by the customs office indicated and that the infor-mation contained therein is accurate (*)

b) does not meet the requirements as to authenticity and accuraty(see notes appended) (*).

...........................................................................

...............................................................(Official‘s signature)

(*) Delete where not applicable.

CROSS REFERENCES

(1) Name of individual or business and full address.

(2) Optional information.

(3) Kg, hl, m3 or other measure.

(4) Packaging shall be considered as forming a whole with the goods contained therein. However, this provision shall not apply to packaging which is not of thenormal type for the article packed, and which has a lasting utility value of its own, apart from its function as packaging.

(5) Complete if necessary. In the event that:– the goods originate in a country covered by the Agreement or Convention concerned: indicate the country,– the products originate in another country: indicate ‘third country’

(6) The value must be indicated in accordance with the provisions on rules of origin.

Officialstamp

Officialstamp

(Place and date) (Place and date)


ANNEX VIII

JOINT DECLARATION ON ARTICLE 1

The parties agree that the provisions of Article 1(e) of the Protocol shall not prejudice the right of Tunisiato benefit from special and differential treatment and other derogations accorded to developing countries bythe agreement on implementation of Article VII of the General Agreement on Tariffs and Trade.

JOINT DECLARATION ON ARTICLES 19 AND 33

The parties agree to the necessity to establish Explanatory Notes to the provisions of Article 19(1)(b) andArticle 33(1) and (2) of the Protocol.

JOINT DECLARATION ON ARTICLE 39

For the implementation of Article 39 of this Protocol, the Community is prepared to examine any requestfrom Tunisia for derogations from the rules of origin after signature of the Agreement.


PROTOCOL No 5

on mutual assistance in customs matters between the administrative authorities

Article 1

Definitions

For the purposes of this Protocol:

(a) ‘customs legislation’ shall mean any statutory orregulatory provision applicable in the territory of theContracting Parties governing the import, export,transit of goods and their placing under any customsprocedure, including measures of prohibition,restriction and control adopted by the Partiesconcerned;

(b) ‘applicant authority’ shall mean a competentadministrative authority which has been appointedby a Contracting Party for this purpose and whichmakes a request for assistance in customs matters;

(c) ‘requested authority’ shall mean a competentadministrative authority which has been appointedby a Contracting Party for this purpose and whichreceives a request for assistance in customs matters;

(d) ‘personal data’ shall mean any data relating to anidentified or identifiable natural person.

Article 2

Scope

1. The Contracting Parties shall assist each other,within their areas of responsibility, according to theprocedures and under the conditions laid down in thisProtocol, with a view to the prevention, investigationand detection of operations that contravene customslegislation.

2. Assistance in customs matters, as provided for inthis Protocol, applies to any administrative authority ofthe Contracting Parties which is competent for theapplication of this Protocol. It shall not prejudice therules governing mutual assistance in criminal matters.Nor shall it cover information obtained under powersexercised at the request of judicial authorities, unlessthose authorities so agree.

Article 3

Assistance on request

1. At the request of the applicant authority, therequested authority shall furnish it with all relevantinformation to enable it to ensure that customs legislationis correctly applied, in particular information regardingdetected or projected operations which contravene orwould contravene such legislation.

2. At the request of the applicant authority, therequested authority shall inform it whether goodsexported from the territory of one of the ContractingParties have been properly imported into the territoryof the other Party, specifying, where appropriate, thecustoms procedure applying to the goods.

3. At the request of the applicant authority, therequested authority shall undertake surveillance, inaccordance with its own legislation, of:

(a) natural or legal persons in respect of whom there arereasonable grounds for believing that they areengaging in or have engaged in operations whichcontravene customs legislation;

(b) places where stocks of goods have been assembled insuch a way that there are reasonable grounds forsupposing that they are intended as supplies foroperations contrary to the legislation of the otherContracting Parties;

(c) movements of goods notified as possibly involvingoperations that contravene customs legislation;

(d) means of transport for which there are reasonablegrounds for believing that they have been, are ormay be, used for the purpose of contraveningcustoms legislation.

Article 4

Spontaneous assistance

The Contracting Parties shall provide each other, inaccordance with their laws, rules and other legalinstruments, with assistance if they consider that tobe necessary for the correct application of customslegislation, particularly when they obtain informationpertaining to:

— operations which contravene or which they believe tobe contravention of such legislation and which maybe of interest to the other Contracting Parties,

— new means or methods employed in realising suchoperations,

— goods known to be involved in operations contractingcustoms legislation,

— natural or legal persons in respect of whom there arereasonable grounds for believing that they areengaging in or have engaged in operations whichcontravene customs legislation,

— means of transport for which there are reasonablegrounds for believing that they have been, are or maybe used in the contravening of customs legislation.


Article 5

Delivery/Notification

At the request of the applicant authority, the requestedauthority shall in accordance with its legislation take allnecessary measures in order:

— to deliver any document,

— to notify any decision,

falling within the scope of this Protocol to an addressee,residing or established in its territory. In such a caseArticle 6(3) is applicable.

Article 6

Form and substance of requests for assistance

1. Requests pursuant to this Protocol shall be made inwriting. Documents deemed useful to help respond tosuch requests shall accompany the request. Whenrequired because of the urgency of the situation, oralrequests may be accepted, but must be confirmed inwriting immediately.

2. Requests pursuant to paragraph 1 shall include thefollowing information:

(a) the applicant authority making the request;

(b) the measure requested;

(c) the object of and the reason for the request;

(d) the laws, rules and other legal elements involved;

(e) indications as exact and comprehensive as possibleon the natural or legal persons being the target ofthe investigations;

(f) a summary of the relevant facts and of the enquiriesalready carried out, except in cases provided for inArticle 5.

3. Requests shall be submitted in an official languageof the requested authority or in a language acceptable tosuch authority.

4. If a request does not met the formal requirements,its correction or completion may be demanded; theordering of precautionary measures may, however, takeplace.

Article 7

Execution of requests

1. In order to comply with a request for assistance, therequested authority shall proceed, within its competence

and available resources, as though it were acting on itsown account or at the request of other authorities of thatsame Contracting Party, by supplying informationalready possessed, by carrying out appropriate enquiriesor by arranging for them to be carried out. Thisprovision shall apply also to the administrativedepartment to which the request has been addressed bythe requested authority when the latter cannot act on itsown.

2. Requests for assistance shall be excecuted inaccordance with the laws, rules and other legalinstruments of the requested Contracting Party.

3. Duly authorised officials of a Contracting Partymay, with the agreement of the other Contracting Partyinvolved and within the conditions laid down by thelatter, obtain from the offices of the requested authorityor other authority for which the requested authority isresponsible, information relating to the operationscontravening or likely to contravene customs legislationwhich the applicant authority needs for the purposes ofthis Protocol.

4. Officials of a Contracting Party may, with theagreement of the other Contracting Party involved andwithin the conditions laid down by the latter, be presentat enquiries carried out in the latter’s territory.

Article 8

Form in which information is to be communicated

1. The requested authority shall communicate resultsof enquiries to the applicant authority in the form ofdocuments, certified copies of documents, reports and thelike.

2. The documents provided for in paragraph 1 may bereplaced by computerised information produced in anyform for the same purpose.

Article 9

Exceptions to the obligation to provide assistance

1. The Contracting Parties may refuse to giveassistance as provided for in this Protocol, where to doso would:

(a) be likely to prejudice Tunisia’s sovereignty or that ofa Member State of the Community whose assistancehas been requested pursuant to this Protocol; or

(b) be likely to prejudice their public policy, security orother essential interests; or

(c) involve legislation other than customs legislation; or

(d) violate an industrial, commercial or professionalsecret.


2. Where the applicant authority asks for assistancewhich it would itself be unable to provide if so asked, itshall draw attention to that fact in its request. It shallthen be left to the requested authority to decide how torespond to such a request.

3. If assistance is denied, the decision and the reasonstherefor must be notified to the applicant authoritywithout delay.

Article 10

Obligation to observe confidentiality

1. Any information communicated in whatsoever formpursuant to this Protocol shall be of a confidentialnature. It shall be covered by the obligation of officialsecrecy and shall enjoy the protection extended tolike information under the relevant legislation ofthe Contracting Party which received it and thecorresponding provisions applying to the Communityauthorities.

2. Personal data may be communicated only where thelevel of protection granted to persons laid down in thelegislation of the Contracting Parties is equivalent. TheContracting Parties must ensure at least a level ofprotection based on the principles contained in the Annexto this Protocol.

Article 11

Use of information

1. Information obtained, including informationrelating to personal data, shall be used solely for thepurposes of this Protocol and may be used within eachContracting Party for other purposes only with the priorwritten consent of the administrative authority whichfurnished the information and shall be subject to anyrestrictions laid down by that authority. These provisionsshall not be applicable when the information obtained forthe purposes of this Protocol could also be used for thepurposes of fighting against illicit trafficking of narcoticdrugs and psychotropic substances. Such informationmay be communicated to other authorities directlyinvolved in combating illicit drug traffic, within the limitsof Article 2.

2. Paragraph 1 shall not impede the use of informationin any judicial or administrative proceedings subsequentlyinstituted for failure to comply with customs legislation.The competent authority which provided the informationshall be informed immediately of such use.

3. The Contracting Parties may, in their records ofevidence, reports and testimonies and in proceedings

and charges brought before the courts, use as evidenceinformation obtained and documents consulted inaccordance with the provisions of this Protocol.

Article 12

Experts and withnesses

1. An official of a requested authority may beauthorised to appear, within the limitations of theauthorisation granted, as expert or withness in judicial oradministrative proceedings regarding the matters coveredby this Protocol in the jurisdiction of the otherContracting Party, and produce such objects, documentsor authenticated copies thereof, as may be needed for theproceedings. The request for an appearance must indicatespecifically on what matters and by virtue of what title orqualification the official will be questioned.

2. The authorised official shall enjoy the protectionguaranteed by existing legislation to officials of theapplicant authority on its territory.

Article 13

Assistance expenses

The Contracting Parties shall waive all claims on eachother for the reimbursement of expenses incurredpursuant to this Protocol, except, as appropriate, forexpenses to experts, witnesses, interpreters andtranslators who are not dependent upon public services.

Article 14

Implementation

1. The implementation of this Protocol shall beentrusted to the national customs authorities of Tunisiaon the one hand and the competent services of theCommission of the European Communities and, whereappropriate, the customs authorities of the MemberStates on the other. They shall decide on all practicalmeasures and arrangements necessary for its application,taking into consideration rules in the field of dataprotection. They may, through the Customs CooperationCommittee set up by Article 40 of Protocol No 4,recommend to the Association Council, amendmentswhich they consider should be made to this Protocol.

2. The Contracting Parties shall consult other andsubsequently keep each other informed of the detailedrules of implementation which are adopted in accordancewith the provisions of this Protocol.


Article 15

Complementarity

1. This Protocol shall complement and not impede theapplication of any agreements on mutual assistancewhich have been concluded or may be concluded

by individual or several Member States of the EuropeanUnion and Tunisia. Nor shall it preclude more extensivemutual assistance granted under such agreements.

2. Without prejudice to Article 11, these agreementsshall not prejudice Community provisions governing thecommunication between the competent services of theCommission and the customs authorities of the MemberStates of any information obtained in customs matterswhich could be of Community interest.


Annex to the Protocol

FUNDAMENTAL PRINCIPLES APPLICABLE TO DATA PROTECTION

1. Personal data undergoing computer processing must be:

(a) obtained and processed fairly and lawfully;

(b) kept for explicit and legitimate purposes and not further used in a way incompatible with thosepurposes;

(c) appropriate, relevant and not excessive in relation to the purposes for which they are collected;

(d) accurate and, where necessary, kept up to date;

(e) kept in a form which permits identification of the person concerned for no longer than isnecessary for the procedure for which the data were collected.

2. Personal data revealing racial origin, political or religious opinions or other beliefs, and dataconcerning a person’s health or sex life, may not undergo computer processing except where suitablesafeguards are provided by national law. These provisions apply also to personal data relating tocriminal convictions.

3. Appropriate security measures must be taken to ensure that personal data recorded in computer filingsystems are protected against unlawful destruction or accidental loss and against unauthorisedalteration, disclosure or access.

4. Any person must have the right to:

(a) establish whether personal data relating to him are kept in a computer filing system, the purposesfor which they are mainly used and the identity and normal lace of residence or work of theperson responsible for the filing system;

(b) obtain at reasonable intervals, and without excessive delay or expense, confirmation as to theexistence of a computer filing system containing personal data relating to him and communicationof such data in an intelligible form;

(c) obtain, as appropriate, the rectification or erasure of such data where they have been processed inviolation of the provisions laid down by the national legislation applying the fundamentalprinciples contained in paragraphs 1 and 2 of this Annex;

(d) have access to legal remedies if no action is taken on a request for communication or, whereappropriate, the communication, rectification or erasure referred to in paragraphs (b) and (c)above.

5.1. Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex are allowed only in the casesbelow.

5.2. Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex may be allowed whereprovided for in the legislation of the Contracting Party and where such derogation constitutes anecessary measure in a democratic society and is intended to:

(a) safeguard national security, public order or a State’s financial interests or prevent criminaloffences;

(b) protect the data subjects or the rights and freedoms of others.

5.3. In the case of computerised filing systems containing personal data used for statistical purposes orscientific research, the rights referred to in pargraphs 4(b), (c) and (d) of this Annex may be restrictedby law where such use is clearly unlikely to constitute an invasion of privacy of the data subjects.

6. No provision in this Annex is to be interpreted as restricting or prejudicing a Contracting Party’spower to grant data subjects wider protection than that provided for in this Annex.