WORLD TRADE
ORGANIZATIONWT/COMTD/N/6/Add.2*
18 January 2001
(01-0252)
Committee on Trade and Development Original:  English
GENERALIZED SYSTEM OF PREFERENCES
Notification by Norway
Addendum
The following communication, dated 10 November 2000, has been received from the
Permanent Mission of Norway with the request that it be distributed.
_______________
GENERALIZED SYSTEM OF PREFERENCES
FOR IMPORT OF GOODS FROM DEVELOPING COUNTRIES**
PART I
General Information
1. Background Information
In accordance with parliamentary approval and a Royal Decree of 3 September 1971, the
Norwegian Ministry of Finance implemented the Generalized System of Preferences for import of
goods from developing countries, with effect as  from 1 October 1971.  The GSP-system, being a
recognized exception from the GATT/WTO principle of "most-favoured-nation treatment", enables
industrialized countries on an autonomous basis to grant preferential tariff treatment to products from
developing countries.
This consolidated version of the Norwegian GSP-system contains an overview of the
countries being covered by the scheme, the products entitled to preferential tariff treatment and the
provisions on rules of origin for the definition of "originating products".
The basis for GSP preferential tariff rates (custo ms duty rates) is laid down in Section 2 No. 3
fourth element of the introductory provisio ns to the Norwegian Customs tariff.  For industrial
products , GSP preferential treatment means, by and large, duty-free access with the exception of some
                                                     
*   Pages 32-133 in English only.
** Copies of this booklet may be ordered from:  Norwegian embassies and diplomatic missions abroad,
on the Directorate of Customs and Excise, PO box 8122 Dep., N-0032 OSLO.  Telefax N° : 00 47 22 17 54 85.
This publication is also available on Norwegian Customs' website:  www.toll.noWT/COMTD/N/6/Add.2
Page 2
products on a "list of sensitive products".  For agricultural products , the actual GSP tariff treatment is
to be found in the various lists covering such products, cf. Part III of this publication.
Since 1971 the Norwegian GSP-system has been  enlarged a number of times. Due to the
GATT/WTO negotiations on agricultural products, a revised system was implemented in 1995.  After
a comprehensive revision in 1999, a number of previous exclusions were deleted from the "exception-
lists".  This resulted in a simplification of the system and a considerable enlargement of the product
scope offered to GSP-countries as from 1 January 2000.
The rules of origin of the GSP-system have been revised and simplified several times.  As
from 1 July 1978 the possibility of cumulation within certain regional economic groups of countries
was provided for.  On 1 January 1988, the system was adapted to the Harmonized Description and
Coding System (HS) and has thereafter been am ended according to successive HS-revisions.  Upon
implementation of a revised regulation on rules of origin from 1 March 1998, the rules of origin were
harmonised with the rules applied by the European Community and Switzerland. With thisamendment, a general tolerance rule and the possibi lity of using a so-called invoice declaration was
introduced.  From that date, bilateral cumulation of origin  in a GSP-country with products originating
in Norway was introduced.  The regulation also provided for a possible future diagonal cumulation of
origin  with originating products from the European Community and Switzerland on a reciprocal basis.
However, this arrangement will only be implemente d after formalization of an agreement between the
three parties involved.
2. Conditions for GSP Preferential Tariff Treatment
In order to obtain preferential tariff treatment on importation of a "GSP-product" into
Norway, the following conditions apply:
(a) The product must be manufactured in a beneficiary developing country for which the
Norwegian GSP-system has been implemented, see paragraph 3 below.
(b) The product must be manufactured in the beneficiary developing country concerned,
in accordance with the applicable rules of origin of the Norwegian GSP-scheme, see
paragraph 4 below.
(c) The product must be transported to Norway "directly" from the exporting country
concerned, see paragraph 5 below.
(d) The product must at the time of importation into Norway (customs clearance) be
covered by a satisfactory proof of origin, see paragraph 6 below.
(e) A request (claim) for GSP preferential tariff treatment must be put forward by the
importer at the time of customs clearance of the product, see paragraph 7 below.
(f) The product must be covered by the scope of products contained in the Norwegian
GSP-scheme offered to the developing country concerned, see paragraph 8 below.WT/COMTD/N/6/Add.2
Page 3
3. Developing Countries for which the Norwegian GSP-system is valid (implemented)
GSP-Countries
Developing countries (GSP-countries) are, as regards Norway, those countries (areas) which
are at any time recognized as being developing countries by Norwegian authorities and which are
listed below (page 5) in the "List of GSP-countries".
The developing countries listed, are divided into two groups. Group I contains the
"least-developed" GSP-countries (LDCs) and Group II  contains the "ordinary" GSP-countries.  The
LDCs are generally, due to their special situation, given a somewhat better preferential tariff treatment
than the "ordinary" developing countries.
Entry into Force
To obtain preferential tariff treatment for goods from a developing country, it is a
precondition that the Norwegian GSP-scheme has be en implemented for the GSP-country concerned.
Before such implementation can formally take place, it is required that the country fulfil the necessary
conditions regarding notification of competent authorities and impressions of stamps, etc., as provided
for in Section 29 of the regulation on rules of origin.
Notification of the competent bodies for the issue of certificates of origin Form A and the
authorities of the GSP-country being responsible for subsequent control of proofs of origin should be
made to the Norwegian Directorate of Customs and Excise, either directly or through diplomatic
channels.  According to the Norwegian GSP-scheme, the customs authorities of a beneficiary country
will always be recognized as competent for the issue of such certificates of origin in addition to other
competent bodies, which a country may choose to authorise.  GSP preferential tariff treatment mayonly be obtained for products covered by a Form A, which is approved and stamped by a competent
authority properly notified in advance by the GSP-country concerned.
The date of implementation (entry into force) of the Norwegian GSP-scheme for a country, is
officially published by the Directorate of Customs and Excise in accordance with domestic
procedures.
The following list shows the developing count ries for which the Norwegian GSP-system is
applicable.  GSP-countries which are referred to as "least-developed GSP-countries" (LDCs) are
written in capital letters. GSP-countries referred to as "ordinary GSP-countries" are written in normal
(small) letters.
It should be noted that the Norwegian GSP-syst em is implemented (effective) only for the
countries shown in bold letters.
For those countries not being shown in bold letters, the system has not entered into force due
to lack of formal notification of responsible authorities, stamps, etc.WT/COMTD/N/6/Add.2
Page 4
LIST OF GSP-COUNTRIES
List of "Least-develope d GSP-countries" (LDCs)
Developing countries for which the Norwegian GSP-system is implemented (effective) are
written in bold  letters.
AFGHANISTAN
ANGOLA
BANGLADESH
BENIN
BHUTANBOTSWANA
BURKINA FASO
BURUNDI
CAMBODIA
CAPE VERDE ISLANDS
CHAD
COMOROS
DEMOCRATIC REPUBLIC OF CONGO
DJIBOUTI
EQUATORIAL GUINEAERITREA
ETHIOPIA
GAMBIA
GUINEA
GUINEA-BISSAU
HAITI
KIRIBATI
DEMOCRATIC PEOPLES REPUBLIC
OF LAOS
LESOTHOLIBERIA
MADAGASCARMALAWI
MALDIVES
MALI
MAURITANIA
PEOPLES REPUBLIC OF
MOZAMBIQUE
[MYANMAR - excluded as from
30 May 1997 and until further notice]
NAMIBIA
NEPALNIGER
RWANDA
SAMOA
SAO TOME AND PRINCIPE
CENTRAL AFRICAN REPUBLICSIERRA LEONE
SOLOMON ISLANDS
SOMALIA
SUDAN
UNITED REPUBLIC OF TANZANIATOGO
TUVALU
UGANDA
VANUATU
REPUBLIC OF YEMEN
ZAMBIA
List of "Ordinary GSP-countries"
Developing countries for which the Norwegian GSP-system is implemented (effective) are
written in bold  letters.
Albania
Algeria
American Samoa (US)
Antigua and Barbuda
United Arab Emirates
Argentina
Austral Islands and French Antarctic (France)
Bahamas
Bahrain
BarbadosBelize
Bermuda Islands (UK)
Bolivia
Bosnia and Herzegovina
Brazil
British Virgin Islands (UK)
Brunei
Cameroon
Carolinas (US)
Cayman Islands (UK)WT/COMTD/N/6/Add.2
Page 5
Chile
Peoples Republic of China
Christmas Island (Australia)
Cocos Islands (Australia)
Colombia
Peoples Republic of Congo
Cook Islands (New Zealand)
Costa Rica
Côte d’Ivoire (Ivory Coast)
Croatia
Cuba
Cyprus
DominicaDominican Republic
Ecuador
Arabic Republic of Egypt
El Salvador
Falkland Islands (UK)
Fiji
Gabon
Ghana
Gibraltar (UK)
Guam (US)
Guatemala
Guyana
Heard Island and McDonald Islands
(Australia)
Honduras
Hong Kong, China
India
Indonesia
Iraq
IranJamaica
Johnston and Sand Islands (US)
Jordan
Kenya
Republic of Korea (South-Korea)
Kuwait
Lebanon
Arab Republic of Libya
Macao, China
Macedonia
Malaysia
Malta
Mariana Islands (US)
Marshall Islands (US)
MauritiusMayotte (France)
Mexico
Midway Islands (US)
Mongolia
Montserrat (UK)
NauruNetherlands Antilles (Netherlands)
Nicaragua
Nigeria
Niue Islands (New Zealand)
Norfolk Island (Australia)
New Caledonia (France)
OmanQatar
Pakistan
Panama
Papua New Guinea
ParaguayPeru
Philippines
Pitcairn Islands (UK)
French Polynesia
Saint Helena (UK)Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the Grenadines
Saudi Arabia
Senegal
Seychelles
Singapore
South Africa
Sri Lanka
SurinameSwaziland
Syria
Thailand
Tokelau Islands (New Zealand)
Tonga
Trinidad and Tobago
Tunisia
Turks and Caicos Islands (UK)
Uruguay
Venezuela
Socialist Republic of Vietnam
Virgin Islands (US)
Wake Islands (US)
ZimbabweWT/COMTD/N/6/Add.2
Page 6
4. Rules of origin
The rules of origin are laid down in the regulation on rules of origin, which in its entirety is to
be found in Part II of this publication.  These rules include provisions for "direct transport" and for
importation into Norway via the European Community or Switzerland, as well as provisions regarding
proofs of origin.
- In order to be granted preferential tariff treatment on importation into Norway it is required that
the originating status of the product can be proven upon presentation of a satisfactory proof of
origin.
- The producer/exporter in the GSP-country concerned may only issue a proof of origin for a
product which fulfils the rules of origin laid down in the Norwegian GSP-scheme and by this
achieving status as an "originating product".
- GSP-preferential tariff treatment may only be requested and granted for "originating products"
from a GSP-country.
4.1. Origin Criteria
The following is a general overview of some of  the most important elements laid down in the
regulation on rules of origin.
According to the rules of origin, there are two main principles to obtain "originatings status".
A product can obtain "originating status" in a GSP-country if it has been either  "wholly obtained"  or
"sufficiently worked or processed"  in the country concerned.
4.1.1. "Wholly obtained" Products
The products which are considered to be "wholly obtained" in a GSP-country are defined in
Section 3 of the regulation on rules of origin.  These products are mainly primary products fromagriculture, hunting and fishing, mineral products extracted from the soil or seabed of the country
concerned, products from sea fishing, etc.
4.1.2. "Sufficiently Worked or Processed" Products
The products which are considered to be "sufficiently worked or processed" in a GSP-country
are defined in Section 4 of the regulation on rules of origin.
According to this provision, a product, as  a main rule, is considered to be sufficiently worked
or processed when all the imported materials (non-originating materials) used in the production in the
GSP-country concerned are classified in a HS tariff heading (4 digits) different from the tariff heading
under which the product obtained (the product to be exported) is classified.  This rule is normally
referred to as change in tariff classification.
Nevertheless, if the product obtained is referred to in columns 1 and 2 of the "List of working
and processing operations" (product-specific rules) interlinked with Section 4, the specific rules laiddown for the individual product in that list are to be applied in stead of the general rule of change in
tariff classification.  A product mentioned in the list of product-specific rules is considered to be
sufficiently worked or processed when all the conditions laid down for the product in column 3 of this
list are fulfilled.WT/COMTD/N/6/Add.2
Page 7
The conditions laid down for the individual product in this list of processing operations (also
referred to as "list-rules") may, for example, be  a requirement that all non-originating materials used
are not classified under the same HS heading as the product obtained, and may at the same time set a
value limit for the non-originating materials concerned.  Other rules may, for example, contain
specific production criteria, like in the textiles area "manufacture from yarn", meaning that non-
originating yarn may be used in the manufacture of the finished product.
To the list of processing operations there is also a set of "Introductory Notes".
4.1.3. Tolerance Rule
From the main requirements regarding change in tariff classification or possible "list-rules"
laid down for the product concerned, there is an exception – a tolerance – for non-originating
materials of which the value does not exceed 5 per cent of the ex-works price of the product.  The
tolerance allows for the use of up to 5 per cent of materials (based on the value of the finishedproduct) not fulfilling the tariff change rule or any percentage rules in the List of product-specific
rules.  The tolerance rule, however, does not apply to textile products of HS Chapters 50 – 63.
Furthermore, the tolerance rule may not be applied in such a manner that a maximum
limitation of non-originating materials allowed, laid down for the product in the List of product-
specific rules, is exceeded.
4.2. Insufficient Working or Processing
In Section 5 of the regulation on rules of origin, a number of simple operations considered to
be insufficient working or processing are laid down.  These are often also referred to as "minimal
operations".
A product having been subject to solely  one or more of these insufficient processes will not
achieve originating status even if fulfilling the chan ge of tariff classification rule or any percentage
rule laid down for the product in the List of product-specific rules.  However, if the product through
the fulfilment of sufficient working or processing operations achieves originating status, it does not
matter if the product in addition  is subject to one or more of such minimal operations.
4.3. Cumulation
The provisions regarding cumulation of origin allows for the use in a production process in a
GSP-country, of materials with originating status imported from another approved  country – contrary
to the main requirements regarding change in tariff classification or possible "list-rules" laid down for
the product concerned.
Such imported materials already having originating status in an another approved  country
may be used by the GSP-country concerned without having to fulfil the change in tariff classification
requirement or any requirements laid down for the fi nished product in the List of product-specific
rules.
In the Norwegian GSP-system, the following three types of cumulation are provided for:
4.3.1. Regional Cumulation
Norway already in 1978 included in the GSP-sc heme the possibility of cumulation of origin
between developing countries forming regional economic groups.  The arrangement for regional
cumulation  of origin, which is set out in Section 6 of the regulation on rules of origin, makes it
possible in a GSP-country concerned to cumulate with originating materials from another countryWT/COMTD/N/6/Add.2
Page 8
within the same regional economic group.  It is a precondition for the use of regional cumulation that
the trade in such materials between the countries concerned is governed by rules of origin identical to
those laid down in the Norwegian GSP-system.  Fu rthermore, it is a requirement that GSP-countries
wanting to benefit from such regional cumulation in  advance have been authorised by Norwegian
authorities.
With reference to Section 6 of the regulation on rules of origin, regional cumulation is
implemented (in effect) only for "The Asean-group" with the following member states (July 2000):
Brunei, Philippines, Indonesia, The Democratic Peoples Republic of Laos, Malaysia, Singapore,
Thailand, The Socialist Republic of Vietnam.
4.3.2. Bilateral Cumulation
The provisions of Section 2, second element, in the regulation on rules of origin (applicable as
from 1 March 1998) allow for bilateral cumulation  of origin in a GSP-country with material
originating in Norway.  This arrangement is sometim es also referred to as "donor country content".
This type of cumulation allows for the use without restrictions of Norwegian originating
materials in the production process in a GSP-country, in the same manner as with other materials from
the GSP-country itself, when the finished product is exported to Norway.
In practice this means that originating materials from Norway are transformed into originating
products of the GSP-country of exportation.  Such  materials may be used by the producer in the
GSP-country concerned irrespective of any requirements regarding change of tariff heading or any
specific requirements laid down for the product in the List of product-specific rules.
Upon exportation of Norwegian materials to be used in a GSP-country for cumulation
purposes, the originating status must be documented upon presentation of a Movement Certificate
EUR.1 or an invoice declaration issued by the Norwegian exporter in question.
4.3.3. Diagonal Cumulation (with the European Community and Switzerland)
The provisions of Section 2, third element, in the regulation on rules of origin (applicable as
from 1 March 1998) provide for the future possibility of diagonal cumulation  of origin with materials
originating in the European Community and Switzerland.
However, this provision has not yet entered into force (July 2000), due to lack of a formal
mutually applicable agreement between the three parties involved.  Any change in this situation willbe published according to proper procedures.
4.4. Qualifying Units
When considering the originating status of a product, each product unit must be assessed
individually.  The qualifying unit of a product is determined by the classification provisions laid down
in the Harmonized System for classification of goods.
This means that for a shipment of goods, the rules of origin requirements must be fulfilled for
each individual product.  It is not allowed to consider the whole shipment as a single unit, except in
cases where the HS system classifies a group, set or assembly of products as one unit under a single
tariff heading.
Packaging materials , which are included with the product for classification purposes, shall be
included (as is the case with other materials and parts) when determining the originating status of a
product. Confer the regulation on rules of origin Section 7.WT/COMTD/N/6/Add.2
Page 9
Accessories, spare parts and tools , constituting standard equipment dispatched with the
product and included in the price, shall form an integral part of the product concerned.  Confer the
regulation on rules of origin Section 8.
A set , as defined in the General Interpretative Notes to the HS system, is considered to be
originating in a GSP-country when all the components of the set are originating; alternatively, a set is
also considered as originating in a GSP-country if the value of all the non-originating materials
(components) used does not exceed 15 per cent of the ex-works price of the set.  Confer the regulation
on rules of origin Section 9.
Neutral elements , as energy, fuel, machinery and tools, used during the production, or
materials or ingredients which are not entering or incorporated into and which is not intended to be
incorporated/included into the final product, shall not be taken into consideration when assessing the
originating status of a product. Confer the regulation on rules of origin Section 10.
5. Consignment Rule
General Rule
In order to obtain GSP preferential tariff treatment, the product must be transported "directly"
from the beneficiary GSP-country to Norway.  The product concerned must be destined for Norway (a
Norwegian consignee) upon dispatch from the GSP-country concerned.  However, transportation ofgoods constituting one single consignment  through one or more other countries, with or without
unloading/reloading or temporary storage in othe r countries is allowed, on condition that the goods
have remained under customs surveillance during transit or storage and that they have undergone no
other operations than those designed to keep them from deterioration.
Upon customs clearance in Norway, the original certificate of origin Form A (or an invoice
declaration for low-value consignments) issued and endorsed in the GSP-country concerned must be
presented.
Importation into Norway via the European Community or Switzerland
The provisions regarding direct transit of goods, with or without unloading/reloading or
temporary warehousing, are generally also applicable for transports through the European Community
and Switzerland.  However, when shipping GSP-products through the European Community or
Switzerland, re-exportation of GSP-products, either as a whole consignment or as a split consignment,
is also allowed.  This means that a shipment of GSP-products originally destined for a consignee in
the European Community or Switzerland may at a later stage be re-exported to a consignee inNorway.  It is, however, a precondition for su ch re-exportation of GSP-products that they
continuously have been under customs control in the European Community or Switzerland, as the
case may be, and that they have not been subject to any operation other than unloading, reloading,
changing of packaging or other operation designed to keep them in good condition.  Thus, the goods
may not have been released by customs clearance for free circulation or consumption.  Furthermore, it
is a condition that Norway and the European Comm unity or Switzerland, respectively, have identical
rules of origin for the products concerned.  For such products re-exported from the EuropeanCommunity or Switzerland, the originating status a nd entitlement to preferential treatment in Norway
must be documented upon presentation of a replacement certificate Form A  issued by the proper
customs authorities in the European Community or Switzerland.  Confer the regulation on rules of
origin Section 14 and Section 21.
Notwithstanding the main provision on "direct consignment", the Norwegian origin regulation
allows on certain conditions for shipments of GSP-pr oducts directly from a public exhibition, fair, and
the like, arranged in another country than the expo rting GSP-country.  It is a precondition that theWT/COMTD/N/6/Add.2
Page 10
products have been continuously under customs control in the country of exhibition.  Confer the
regulation on rules of origin Section 15.
6. Documentation of "Originating Status" of GSP Products
6.1. Proof of Origin
In order to obtain GSP preferential tariff treatment for a product on importation into Norway,
the originating status must be proven upon submission or presentation of a satisfactory proof oforigin.  Certain consignments of small value are, however, exempted from the requirement of a formal
proof of origin, confer the regulation on rules of origin Section 27.
A GSP proof of origin must be issued by the exporter in the beneficiary country and, as a
main rule, be certified by the customs authorities or another duly authorised body of the exporting
country.  Invoice declarations do not need to be approved or stamped by an authorised body.  GSP
proofs of origin shall always be issued and completed in such a manner as prescribed in the applicable
rules of origin of the Norwegian GSP scheme.
Upon importation into Norway, the originating status and entitlement to preferential treatment
shall be documented with a certificate of origin Form A, or as an alternative, an invoice declaration
issued by the exporter for consignments where the value of the originating products is not exceeding
Norwegian kroner 25,000 (NOK 25,000).
In accordance with the Norwegian import declaration system, Norwegian importers must at
any time be able to prove the basis for GSP preferential tariff treatment upon submission to the
customs authorities a valid proof of origin.  Norwegian customs authorities may, in accordance with
the regulation on rules of origin, through the competent authorities in the GSP-country concerned
verify the authenticity and correctness of proofs of origin being submitted.
The following proof of origin are valid under the GSP-system:- Certificate of origin Form A
- Invoice declaration- Replacement certificate Form A (via European Community or Switzerland)- Movement certificate EUR.1 (from Norw ay to a GSP-country for cumulation
purposes)
6.1.1. Certificate of Origin Form A
On exportation of originating products from a GSP-country to Norway, the exporter may
issue a certificate of origin Form A.  The rules for the issue of a certificate of origin Form A are to be
found in Section 17 to Section 21 of the regulation on rules of origin. A specimen of the certificate of
origin Form A is found in Appendix I of Part II of this publication.
A certificate of origin Form A must be filled in by the exporter in the beneficiary
GSP-country concerned and signed by the exporter in box 12 (declaration by the exporter).  Form A
must be stamped an signed by the customs authorities of the GSP-country concerned or anotherauthority authorised to certify such certificates in box 11.  Form A shall be printed in English or
French, and be filled in according to the notes at the reverse of the form.  It must be filled in using the
English or French languages. Any handwritten information in the certificate must be written in inkWT/COMTD/N/6/Add.2
Page 11
and in printed characters.  Norwegian customs officials may, if deemed necessary, request a
translation of the information given.
On certain conditions it is allowed to issue a duplicate  of a Form A as well as a replacement
certificate Form A , confer Section 20 and Section 21 of the regulation on rules of origin.
6.1.2. Invoice Declaration
As an alternative to certificates of origin Form A, the exporter may upon exportation of
originating products to Norway issue a declaration of origin on the invoice – "invoice declaration".  In
order to issue an invoice declaration, it is a precondition that the value of the originating products in
the consignment concerned is not exceeding NOK 25,000.
An invoice declaration must be made out in English or French languages.  The text of the
invoice declaration is found in Appendix II of Part II of this publication.  The invoice declaration maybe printed, stamped or written on the exporters` invoice.  In case the declaration is handwritten, it
must be written in ink and in printed characters.  The invoice declaration must be signed in
manuscript by the exporter in the GSP-country concerned.  The provisions for making out an invoice
declaration are laid down in Section 22 of the regulation on rules of origin.
6.1.3. Validity
Proofs of origin (Form A or an invoice declara tion) must be presented to Norwegian customs
authorities at the latest 10 months after the date of issue in the exporting GSP-country.
6.1.4. Replacement Certificate Form A on Re-exportation (Co-operation with the European
Community and Switzerland)
According to Section 21 of the regulation on rules of  origin, it is possible in Norway to issue a
replacement certificate Form A  upon re-exportation of GSP originating products from Norway to
the European Community or to Switzerland. A replacement certificate Form A, may be issued upon
application from the (re)exporter and only on the basis of an original certificate of origin Form A
issued and endorsed in the GSP-country concerned.  A replacement certificate Form A, may be issuedfor the whole consignment arriving from a GSP-country or for a part of such consignment (split
consignment).  It is, however, a precondition that the goods continuously have been under customs
control in Norway before the re-exportation takes place, and that the products are re-exported in an
unchanged state.
It is not possible to issue a replacement certificate Form A on the basis of an invoice
declaration.  Furthermore, the provisions related to the replacement certificates are not applicable in
situations where derogations from the origin provisions are granted in accordance with Section 11 of
the regulation on rules of origin.
The same conditional provisions are applicable upon importation into Norway of GSP-
products via the European Community or Switzerland.
6.1.5. Issue of a Movement Certificate EUR.1 on Exportation from Norway
Upon exportation from Norway of a product origin ating according to the GSP-rules of origin,
which in the GSP-country concerned is going to undergo a production process requiring bilateral
cumulation, the "originating status" may be documented with a movement certificate EUR.1 or an
invoice declaration.  These proofs of origin issued in Norway will constitute the necessary
documentation to allow cumulation in the GSP-country concerned, for later exportation of the
finished originating product to Norway.  Confer Section 18 and Section 23 in the regulation on rulesWT/COMTD/N/6/Add.2
Page 12
of origin.  Until further notice, the provisions related to cumulation with products originating in the
European Community or Switzerland are not applicable.
A specimen of the movement certificate EUR.1 and the invoice declaration mentioned is part
of the regulation on rules of origin, confer Appendix II and III of Part II of this publication.
On exportation of originating products from Norway for cumulation purposes in a GSP-
country, the exporter shall in box 2 of the movement certificate indicate one of the following
expressions:
"GSP BENEFICIARY COUNTRY" and " NORWAY" (English version), or
"PAYS BÉNÉFICIAIRE DU SPG" and "NORVÈGE" (French version).
6.2. Low Value, Non-commercial Importations
Importations into Norway of non-commercial consignments having a low value, normally
require no formal proof of origin, on condition that the goods are either sent from a private person to a
private person or forming part of travellers’ personal luggage.  Furthermore, the value of such
consignments must not exceed NOK 1,750 in the case of small packages from a private person to a
private person or NOK 5,000 in the case of goods forming part of travellers’ personal luggage.Confer Section 27 of the regulation on rules of origin.
6.3. Importation by Instalment
In accordance with the provisions of Section 26 of the regulation on rules of origin, some
dismantled or non-assembled products may be imported into Norway by way of instalment.
Norwegian customs authorities may give further information on how to apply this procedure.
7. Request for Preferential Tariff Treatment at Customs Clearance
Upon importation into Norway, GSP preferential  treatment may only be granted when the
importer makes a claim for such treatment (in the import entry) at the time of customs clearance of the
products in question.  GSP preferential rates of duty applied must always be documented by a validproof of origin issued in the GSP-country concerned.
If, for any reason, a proof of origin is not available at the time of importation (customs
clearance), ordinary rates of duty must be calculated and charged for the products concerned.
According to Norwegian domestic legislation the importer has, however, a time limit of 36 months
within which he may submit a GSP proof of orig in retrospectively and on that basis apply for
reimbursement of the customs duties paid.
8. Products Covered by the Norwegian GSP-system (Scope of Products)
8.1. General Remarks
The product coverage and the preferential rates of duty for products originating in
GSP-countries are laid down in Part III of this publication (Lists 1–7).
The "least-developed" GSP-countries are generally granted a somewhat better treatment than
the "ordinary" GSP-countries.  The scope of products and the preferential rates for the individual
products are to be found in the following lists.
It should be noted that the lists also contain products being duty-free on MFN basis.WT/COMTD/N/6/Add.2
Page 13
8.1.1. Agricultural Products
HS chapters 1 - 24 and HS heading nos. ex 29.05, ex 35.02 and ex 38.23
Within the agricultural- and fisheries sectors covered by HS chapters 1 – 24 and HS heading
No. ex 29.05, ex 35.02 and ex 38.23, the preferential rate of duty for the products enumerated is stated
at the beginning of each of the lists, denominated as List 1 to List 6.
(a) "Least developed" GSP-countries (LDCs)
All GSP-products originating in a "least developed" GSP-country are duty-free, with
the exception of products covered by List 1 (see below).
GSP-products originating in a "least developed" GSP-country and  covered by List 1
are entitled to 30 per cent reduction of the normally applied (ordinary) customs dutyfor the product concerned.
(b) "Ordinary" GSP-countries
GSP-products originating in an "ordinary" GSP-country and covered by List 2  are
duty-free.
GSP-products originating in an "ordinary" GSP-country and covered by List 3  are
entitled to 100 per cent  reduction of the industrial element  of the normally applied
(ordinary) customs duty for the product concerned, but are subject to a pricecompensation arrangement for the agricultural components incorporated.
GSP-products originating in an "ordinary" GSP-country and covered by List 4  are
entitled to 15 per cent reduction of the normally applied (ordinary) customs duty for
the product concerned.
GSP-products originating in an "ordinary" GSP-country and covered by List 5  are
entitled to 10 per cent reduction of the normally applied (ordinary) customs duty for
the product concerned.
GSP-products originating in an "ordinary" GSP-country and covered by List 6  are
entitled to 50 per cent reduction of the normally applied (ordinary) customs duty for
the product concerned
Agricultural products originating in an "ordinary" GSP-country and not covered by
Lists 2 to 6, respectively, are not entitled to GSP preferential treatment on importation
into Norway.
8.1.2. Industrial Products
HS chapters 25 - 97 (except HS heading No. ex 29.05, ex 35.02 and ex 38.23, see 8.1.2)(a) "Least-developed" GSP-countries (LDCs)
All GSP-industrial products of HS ch apters 25 to 97 originating in a
"least-developed" GSP-country are duty-free, except for products of HS heading
No. ex 29.05, ex 35.02 and ex 38.23 mentioned under item 8.1.2 above and which arecovered by List 1.WT/COMTD/N/6/Add.2
Page 14
(b) Ordinary GSP-countries
All GSP-industrial products of HS chapters  25 to 97 originating in an "ordinary"
GSP-country are duty-free, except for products of HS heading No. ex 29.05 and
ex 38.23 mentioned under item 8.1.2 above and which are covered by List 2 orList 5,respectively, and with the exception of pro ducts enumerated in List 7
(exception-list).
9. Other Provisions
9.1. Verifications
GSP preferential tariff treatment may only be granted to a product covered by the system and
which fulfils the rules of origin of the Norwegia n GSP-system.  In cases of doubt or at random,
Norwegian customs authorities may request verification of a proof of origin issued in a GSP-country.
The competent authorities of a GSP beneficiary country shall assist Norwegian authorities in
verifying the authenticity of certificates of origin Form A or invoice declarations issued or made out
in their country, as well as checking the accuracy of the information given in these documents.  In
cases of doubt, and especially if no answers on verification-requests are received within the prescribed
time limit, Norwegian customs authorities may suspend or refuse preferential tariff treatment.
The provisions regarding mutual assistance and verification of proof of origin are found in
Section 30 and Section 31 of the regulation on rules of origin.
9.2. Surveillance
In accordance with Parliamentary decree and decision by the Ministry of Finance, an
arrangement for surveillance and licencing of some few agricultural products was implemented as
from 30 June 1995.  The products concerned are marked with an asterisks (*) in the lists of
agricultural products (Lists 1 to 6) in Part III of this publication.
Preferential tariff treatment of products covered by the surveillance system requires a valid
licence on importation into Norway.  Applicati ons for such licences should be addressed to
the Directorate of Customs and Excise in advance of any importation of the products
concerned.  Such licences are normally issued  automatically to the applicant in question.WT/COMTD/N/6/Add.2
Page 15
PART II
RULES OF ORIGIN AND PROOF OF ORIGIN
Regulations Concerning the Origin of Goods etc. Under
the Generalized System of Preferences (GSP) for
the Import of Goods from Developing Countries
Laid down on 20 February 1998 by the Norwegian Ministry of Finance pursuant to Section 2,
sub-Section 3, fourth paragraph of the introductory provisions of the Customs Tariff, cf. Decision of
the Storting (Norwegian parliament) of 15 June  1971 and Royal Decree No. 3 of 3 September 1971
concerning the generalized system of preferences for the import of goods from developing countries.
CHAPTER 1 - GENERAL PROVISIONS
Section 1 – Definitions
For the purposes of these Regulations:
1. Manufacture  means any kind of working or processing including assembly or specific
operations,
2. Material means any ingredient, raw material, component or part, etc., used in the manufacture
of the product,
3. Product  means the product being manufactured, even if it is intended for later use in another
manufacturing operation,
4. Goods  means both materials and products,
5. Customs value  means the value as determined on the basis of regulations issued by the
Norwegian Ministry of Finance and Customs in accordance with the Agreement on
implementation of Article VII of the General Agreement on Tariffs and Trade (WTO
Agreement on customs valuation),
6. Ex-works price  means the price paid to the manufacturer in whose undertaking the last
working or processing is carried out, provided the price includes the value of all the materials
used, minus any internal taxes which are, or may be, repaid when the product obtained is
exported,
7. Value of materials  means the customs value at the time of importation of the originating or
non-originating materials used or, if this is not known and cannot be ascertained, the first
ascertainable price paid for the materials in the country of manufacture,
8. Chapters  and headings  mean the chapters and the headings (four-digit codes) used in the
nomenclature which makes up the Harmonized Commodity Description and Coding System
(the Harmonized System),
9. Classified  refers to the classification of a product or material under a particular heading,WT/COMTD/N/6/Add.2
Page 16
10. Consignment  means products which are either sent simultaneously from one exporter to one
consignee or covered by a single transport document covering their shipment from the
exporter to the consignee or, in absence of such a document, by a single invoice,
11. Approved exporter  means a Norwegian exporter authorized by the Norwegian customs
authorities to issue invoice declarations,
12. GSP beneficiary country  refers to those developing countries or territories included at any
given time in the list issued by the Norwegian customs authorities of countries whose
products are eligible for tariff preferences,
13. Form A  refers to proof of origin in the form of a certificate of origin Form A, in the format
and with the content specified at any given time,
14. Invoice declaration  means proof of origin in the form of a declaration on an invoice, with the
content specified at any given time,
15. EUR.1  means proof of origin in the form of a mo vement certificate EUR.1, in the format and
with the content specified at any given time.
CHAPTER II - ORIGINATING PRODUCTS
Section 2 - Origin Criteria
A product shall be regarded as originating in a GSP beneficiary country if it has been:
1. Wholly obtained in that country, in accordance with Section 3; or2. Obtained in that country in the manufacture of which products other than those referred to in
sub-Section 1 are used, provided that the said products have undergone sufficient working or
processing in accordance with Section 4.
Products originating in Norway which are expo rted to a GSP beneficiary country and which
are subject to working or processing there going beyond the processes referred to in Section 5 shall be
regarded as originating in that GSP beneficiary country.
The Norwegian Ministry of Finance and Customs may implement an arrangement whereby
products originating in the European Community or Switzerland which are exported to a beneficiary
country and which are subject in the GSP beneficiary country to working or processing going beyondthe processes referred to in Section 5 shall be considered as originating in that GSP beneficiary
country.  If serious trade distortions or other inadvertent effects should arise, the Norwegian Ministry
of Finance and Customs may decide that preferential tariff treatment under this provision shall cease
with immediate effect.
The provisions of the first paragraph shall apply mutatis mutandis  when determining whether
a product originates in Norway, the European Community or Switzerland.
Section 3 - Products Wholly Obtained in a GSP Beneficiary Country
In the application of sub-Section 1 of the first paragraph of Section 2, the following products
shall be considered as wholly obtained in a GSP beneficiary country:
1. Mineral products extracted from its soil or from its seabed;WT/COMTD/N/6/Add.2
Page 17
2. Vegetable products harvested there;
3. Live animals born and raised there;4. Products from live animals raised there;5. Products obtained by hunting or fishing conducted there;6. Products of sea fishing and other products taken from the sea outside the territorial waters by
its vessels;
7. Products made on board its factory ships exclusively from the products referred to in
sub-Section 6;
8. Used articles collected there fit only for the recovery of raw materials;9. Waste and scrap resulting from manufacturing operations conducted there;10. Products extracted from the seabed or the subsoil thereof outside the territorial waters,
provided the country has exclusive rights to exploit this seabed or subsoil;
11. Goods produced there exclusively from products specified in sub-Sections 1 to 10.
The terms "its vessels" and "its factory ships" in sub-Sections 6 and 7 of the first paragraph of
this Section shall apply only to vessels and factory ships:
1. Which are registered or recorded in the GSP beneficiary country,2. Which sail under the flag of a GSP beneficiary country,3. Which are owned to the extent of at least 50  per cent by nationals of the GSP beneficiary
country or by a company having its head office in that country, of which the managingdirector, chairman of the board of directors or of the supervisory board, and the majority of
the members of such boards are nationals of that GSP beneficiary country and of which, in
addition, in the case of general partnerships or limited companies, at least half the capital
belongs to that GSP beneficiary country or to public bodies or nationals of that GSP
beneficiary country,
4. Of which the master and officers are nationals of the GSP beneficiary country, and5. Of which at least 75 per cent of the crew are nationals of the GSP beneficiary country.
Vessels operating on the high seas, including factory ships, on which the fish caught is
worked or processed, shall be considered as part of the territory of the GSP beneficiary countryprovided that they satisfy the conditions set out in the second paragraph.
Section 4 - Products Sufficiently Worked or Processed - Processing List
The Processing List is a list of the working or processing required to be carried out on non-
originating materials in order to confer originating status on the product obtained.  The List applicable
at any time will be issued by the Norwegian customs authorities.WT/COMTD/N/6/Add.2
Page 18
For the purpose of sub-Section 2 of the first paragraph of Section 2, non-originating materials
are considered to be sufficiently worked or processed in a GSP beneficiary country when the product
obtained is classified under a heading which is different from those under which each of the non-
originating materials used in its manufacture are classified.  Nevertheless, this does not apply if
otherwise provided in the third paragraph below or in Section 5.  The introductory notes to the
processing list shall apply to all products obtained using non-originating products even if these are notsubject to specific provisions in the processing li st but are subject instead to the provision in this
paragraph.
Products referred to in columns 1 and 2 in the processing list shall be considered to be
sufficiently worked or processed in a GSP beneficiary country when the conditions set out in
column 3 have been met.  Non-originating material s may nonetheless be used, provided that the total
value of the materials does not exceed 5 per cent of the ex-works price of the product.  Nevertheless,this does apply if otherwise provided in Section 5.  Any percentages laid down in the processing list
for the maximum value of non-originating materials that may be used may not be exceeded by
applying this provision.
The provision in the second and third sentence of the third paragraph does not apply to
products classified under Chapters 50-63 of the Harmonized System.
Section 5 - Insufficient Working or Processing
For the purpose of implementing Section 2, the following operations shall be considered as
insufficient working or processing to confer the status of originating product even if the conditions in
Section 4 have been met:
1. Operations to ensure the preservation of products in good condition during transport and
storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or otheraqueous solutions, removal of damaged parts, and like operations),
2. Simple operations consisting of removal of dust, sifting or screening, sorting, classifying,
matching (including the making-up of a range or set of articles), washing, painting, cutting up
etc.,
3. Changes of packaging, breaking up and assembly of packages, simple placing in bottles,
flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packing
operations,
4. The affixing of marks, labels or other like distinguishing signs on products or their packaging,
5. The simple mixing of products, whether or not of different kinds, where one or more of the
components of the mixture do not meet the conditions laid down in these regulations to enable
them to be considered as originating products,
6. Simple assembly of parts to constitute a complete product,7. A combination of two or more of the operations specified in sub-Sections 1 to 6,8. Slaughter of animals.WT/COMTD/N/6/Add.2
Page 19
Section 6 - Regional Cumulation of Origin
The Norwegian Ministry of Finance and Customs may consent to countries belonging to the
same regional group being excepted from the rules under Section 2 pursuant to the provisions below.
When products originating in a country which is a member of a regional group are worked or
processed in another country in that group, they shall be regarded as originating in the country where
the last working or processing took place, provided that the value added there is greater than the
highest customs value of the products used originating in any one of the other countries of the
regional group, and that the working or processing carried out there goes beyond that set out in
Section 5.  The value added means the ex-works price minus the customs value of each of the
products incorporated which originated in another country of the regional group.
If the conditions laid down in the second paragraph have not been met, the product shall have
the origin of the country of the regional group which accounts for the highest customs value of the
originating products coming from other countries of the regional group.
Products originating in a country in a regional group which are exported to Norway from
another country in the same group without being worked or processed beyond that referred to in
Section 5, retain their origin.  Products originating in a country in a regional group may
notwithstanding Section 14 be transported through another country in the group, whether or not
further working or processing is carried out there.
The provisions of this Section only apply if:
1. The rules regulating trade in the context of regional cumulation, as between the countries of
the regional group, are identical to those laid down in these regulations, and
2. Each country of the regional group has undertak en to comply with or  ensure compliance with
the provisions of these regulations and provide Norway and other countries in the regional
group with the administrative cooperation necessary to ensure the correct issue of certificates
of origin Form A and the verification of certificates of origin Form A and invoice
declarations.
The provisions concerning administrative matters and verification of proof of origin set out in
Chapter V shall apply mutatis mutandis .
The Norwegian Ministry of Foreign Affairs shall be notified when all the countries in a
regional group have undertaken the obligations referred to in the fifth paragraph through the
secretariat of that regional group.  Approval of regional cumulation shall be communicated by theNorwegian customs authorities, stating the date of entry into force.
Section 7 - Units of Qualification
Units of qualification means those component s of a product on which an assessment of
whether the status of originating product can be conferred is based.
The unit of qualification shall be the particular product which is considered as the basic unit
when determining classification using the nomenclat ure of the Harmonized System.  When a product
composed of a group or assembly of products is classified under a single heading, the wholeconstitutes the unit of qualification.  When a consignment consists of a number of identical products
which are classified under the same heading, each individual product must be assessed separately.
When the packaging is included with the product for the purposes of classification in accordance withWT/COMTD/N/6/Add.2
Page 20
the General Interpretative Rules of the Harmonized System, the packaging shall also be included
when determining origin.
Section 8 - Accessories, Spare Parts and Tools
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus
or vehicle which are part of the normal equipment and included in the price thereof or not separately
invoiced shall be regarded as one unit with the pi ece of equipment, machine, apparatus or vehicle in
question.
Section 9 - Sets
Sets, as defined in the General Interpretative Rules of the Harmonized System, shall be
regarded as originating in a GSP beneficiary country  when all the component articles are originating
products.  When a set is composed of originating a nd non-originating articles, the set as a whole shall
be regarded as originating in the GSP benefi ciary country provided that the value of the
non-originating articles does not exceed 15 per cent of the ex-works price of the set.
Section 10 - Neutral Elements
In order to determine whether a product originates from a GSP beneficiary country, energy
and fuel, plant and equipment, machines and tools which might be used in its manufacture or goods
which do not enter, and which are not intended to enter, into the final composition of the product,shall not be taken into account.
Section 11 - Derogations
Derogations from the rules of origin in these regulations may be made by the Norwegian
Ministry of Finance and Customs in favour of the least-developed GSP beneficiary countries when
this is justified by the development of existing industries or the creation of new industries.
Notification of the countries regarded as least-developed GSP beneficiary countries will be given by
the Norwegian customs authorities.  Derogations shall not normally be granted for more than two
years at a time.
The examination of requests shall, in particular, take into account the ability of an existing
industry to continue its exports to Norway and wh ether there is a danger of closures of existing
industry in the GSP beneficiary country concerne d, whether derogation would involve considerable
investment in its industry and whether this would enable the rules of origin to be satisfied gradually,
and the economic and social impact of a derogation, especially in respect of employment in the GSP
beneficiary country concerned and in Norway.  Further conditions may be laid down.
Applications for derogations shall include a description of the finished product and
information covering the points listed below:
1. nature and quantity of materials originating in a third country,2. manufacturing processes,3. value added,
4. number of employees in the enterprise concerned,
5. anticipated volume of the exports to Norway,WT/COMTD/N/6/Add.2
Page 21
6. other possible sources of supply for raw materials,
7. duration of derogation requested and the reasons therefore, and8. other important observations
The provisions of this Section apply mutatis mutandis  to applications for prolongation.
Where use is made of a derogation, the following phrase shall appear in box 4 of the
certificate of origin Form A, or on the invoice declaration:
"DEROGATION - Decision .... (year/number) and date" (English version) or
"DÉROGATION - Décision .... /année/numéro) et date" (French version)
CHAPTER III - TERRITORIAL REQUIREMENTS, TRANSPORT, ETC.
Section 12 - The Principle of Territoriality
The conditions set out in Section 2 as to the acquisition of originating status shall be satisfied
without interruption in the GSP beneficiary country  or in Norway.  Unless otherwise provided in
Sections 6 and 13, the acquisition of originating status shall be regarded as interrupted when products
which have undergone working or processing in a G SP beneficiary country or Norway have left the
respective countries’ territories, whether operations have been carried out outside these territories or
not.
Section 13 - Re-importation of Goods
Originating goods exported from a GSP beneficiary country or from Norway to another
country and later re-imported are regarded as non-originating.  This applies unless otherwise provided
in Section 6, or unless it can be demonstrated to the satisfaction of the competent authorities in the
GSP beneficiary country, or of the Norwegian cust oms authorities, that the goods returned are the
same goods as those exported, and that they have not undergone any operations beyond what isnecessary to preserve them in good condition while in that country or while they were being exported.
Section 14 - Direct Transport
Goods originating in a GSP beneficiary country according to the provisions of the first
paragraph of Section 2 must be sent directly fr om the GSP beneficiary country to Norway.  Goods
originating in Norway, the European Community, or Switzerland according to the provisions of thesecond and third paragraphs of Section 2 must be sent directly to the GSP beneficiary country.
Goods shall be regarded as transported directly when they
1. have been transported without passing through the territory of any other country,2. constitute one single consignment transported through the territory of countries other than the
GSP beneficiary country with, should occasion ar ise, transhipment or temporary warehousing
in those countries, provided that the goods have remained under the surveillance of the
customs authorities in the country of transit or of warehousing and have not undergoneoperations other than unloading, reloading or any operation designed to preserve them in
good condition,
3. have been transported by pipeline without interruption across the territory of other countries,WT/COMTD/N/6/Add.2
Page 22
4. originate in a regional group and have been transported through the territory of other
countries of the same regional group in cases where Section 6 applies, whether or not further
working or processing takes place there, or
5. have been transported through the territory of the European Community or Switzerland, with
or without temporary warehousing in these territories, and subsequently re-exported in full or
in part to Norway or to the GSP beneficiary country, provided that the goods have remained
under the surveillance of the customs authorities of the country of transit or warehousing and
have not undergone operations other than unloading, reloading or any operation designed to
preserve them in good condition.
Evidence that the conditions specified in sub-Section 2 of the second paragraph have been
satisfied shall be provided by presenting to the Norwegian customs authorities.
1. A single transport document issued in the GSP beneficiary country covering the passage from
the exporting country through the country of transit; or
2 A certificate issued by the customs authorities of the country of transit, which
(a) gives an exact description of the goods,
(b) states the dates of unloading and reloading of the goods and, where applicable,
identifying the means of transport used, and which
(c) certifies the conditions under which the goods remained in the country of transit, or
3. Failing the above, any substantiating documents.
When transporting goods originating in Norw ay, the European Community or Switzerland in
accordance with the second and third paragraphs of Section 2, the provisions of the second paragraph
shall apply mutatis mutandis .  Documentation proving that the conditions specified in sub-Section 5
of the second paragraph have been satisfied shall be provided by presenting a replacement certificate
issued in accordance with the provisions of Section 21 to the Norwegian customs authorities.
Section 15 - Exhibitions
Products sent from a GSP beneficiary country for exhibition in another country which are
imported to Norway after the exhibition shall, on importation, be regarded as originating in the GSP
beneficiary country provided that the products meet the requirements of these regulations entitling
them to be recognized as originating products and pr ovided that it is shown to the satisfaction of the
Norwegian customs authorities that:
1. An exporter has dispatched the products from the territory of the exporting GSP beneficiary
country directly to the country in which the exhibition is held, and has exhibited them there,
2. The products have been sold or otherwise disposed of by that exporter to a consignee in
Norway,
3. The products have been dispatched directly to Norway during the exhibition or immediately
after in the same state in which they were sent for exhibition, andWT/COMTD/N/6/Add.2
Page 23
4. The products have not, since they were dispatched for exhibition, been used for any purpose
other than demonstration at the exhibition.
A certificate of origin Form A shall be presen ted to the Norwegian customs authorities in the
normal manner.  The name and address of the exhibition shall be indicated thereon.  Where necessary,
additional documentary evidence of the nature of the products and the conditions under which theyhave been exhibited may be required.
This Section shall apply to any trade, industrial, agricultural or crafts exhibition, fair or
similar public show or display during which the products remain under customs control.  It does not
apply to exhibitions organized for private purposes in shops or business premises with a view to the
sale of foreign products.
CHAPTER IV - PROOF OF ORIGIN
Section 16 - General Conditions
Evidence that a product originates in a GSP beneficiary country in accordance with Section 2
shall on importation to Norway be provided by presenting either
1. A certificate of origin Form A, issued by the exporter in a GSP beneficiary country in
accordance with the provisions of Section 17, cf. Sections 18, 19, 20 and 21, or
2. An invoice declaration made out by the exporter in a GSP beneficiary country in accordance
with the provisions of Section 22, provided that the value of the originating products in the
consignment does not exceed NOK 25 000.
If goods are exported from Norway, the Euro pean Community or Switzerland for working or
processing in a GSP beneficiary country in accordance with the second or third paragraph of
Section 2, documentary evidence of their origin must be submitted as laid down in Section 23.
Section 17 - Issue of Certificate of Origin Form A
To be valid, a certificate of origin Form A must be endorsed by the competent authorities of
the GSP beneficiary country. The certificate can only be endorsed on application from the exporter.
The exporter shall submit with his application any appropriate supporting document proving
that the products to be exported qualify for the issue of a certificate of origin Form A.  The certificate
of origin Form A shall be written in English or French. It shall be filled in using a typewriter or othertechnical means.  Any handwritten information shall be written in ink in printed characters.  The
completion of box 2 of the certificate of origin Form A (consignee) is optional.  Box 7 for the
description of goods must be completed in such manner as to exclude any possibility of subsequent
fraudulent additions.  The description of goods must be filled in in such a way that no lines in the box
are left empty.  If the description does not fill th e box, a horizontal line shall be drawn immediately
underneath the last line of the description and the remaining empty space struck through.  Box 12
shall be duly completed, indicating Norway as the importing country.  The date of issue of the
certificate of origin Form A shall be indicated in box 11.  The signature to be entered in that box,
which is reserved for the competent authorities in the GSP beneficiary country endorsing the
certificate, must be handwritten.
The competent authorities in the GSP beneficiary country shall ensure that the certificate and
application are duly completed.  They shall also verify the origin of the products and check that the
information given in the certificate is correct.  Unless otherwise provided in Section 6, the certificateWT/COMTD/N/6/Add.2
Page 24
shall only be endorsed if the products to be exported can be considered products originating in that
country in accordance with the provisions of these regulations.
A certificate of origin Form A shall be made available to the exporter as soon as exportation
has actually been effected or ensured.
For the purpose of verifying whether the conditions stated in the second paragraph have been
met, the competent authorities in the GSP benefici ary country shall have the right to call for any
documentary evidence or to carry out any check that is considered necessary.
For the purpose of subsequent control of certificate of origin Form A, the competent
authorities in the GSP beneficiary country shall keep a copy of the certificate and of any supporting
documentary evidence and related export documents for at least three years.
Section 18 - Cumulation of origin involving products originating in Norway, the European
Community or Switzerland
When the competent authorities of the GSP beneficiary country are called on to issue a
certificate of origin Form A for products which have acquired originating status under the terms of the
second and third paragraphs of Section 2, they shall rely on EUR.1 movement certificates or invoice
declarations issued or made out in Norw ay, the European Community or Switzerland.
Box 4 of certificates of origin Form A issued in the cases set out in the first paragraph shall
contain the endorsement "NORWAY CUMULATION", "EC CUMULATION" or "SWITZERLAND
CUMULATION" (English versions), or "CUMUL NORVÈGE", "CUMUL CE" or "CUMUL
SUISSE" (French versions).
The second paragraph shall apply mutatis mutandis  to any invoice declarations made out in
accordance with the provisions of Section 22.
Section 19 - Certificate of Origin Form A Issued Retrospectively
A certificate of origin Form A may in ex ceptional cases be issued by the competent
authorities in the GSP beneficiary country after exportation of the products to which it relates if a
certificate of origin Form A was not issued at the time of exportation because of errors or accidental
omissions or special circumstances, or it is demonstrated to the satisfaction of the competent
authorities in the GSP beneficiary country that a certificate of origin Form A was issued but was not
accepted on importation for technical reasons.
For the purposes of the first paragraph the exporter shall enter on the application the place and
date of exportation of the products to which it relates and give the reasons for the application.
The competent authorities in the GSP beneficiary country may issue a certificate
retrospectively only after verifying that the particulars contained in the exporter's application conform
with those contained in the corresponding export documents.
Box 4 of certificates of origin Form A issued retrospectively shall contain the endorsement
"ISSUED RETROSPECTIVELY" (English version) or "DELIVRÉ À POSTERIORI" (French
version).
Section 20 - Issue of Duplicate Certificate of Origin Form A
In the event of the theft, loss or destruction of  a certificate of origin Form A, the authorities
which issued the certificate may, on the request of the exporter, issue a duplicate on the basis of theWT/COMTD/N/6/Add.2
Page 25
export documents in their possession.  The duplicate shall contain the date of issue of the original
certificate and take effect from that date.
Box 4 of a duplicate Form A shall contain the word "DUPLICATE" (English version) or
"DUPLICATA" (French version).
Section 21 - Issue of Replacement Certificate of Origin Form A
The Norwegian customs authorities may at any time replace a certificate of origin Form A by
one or more certificates of origin Form A, provided this is carried out at the customs post where the
products are under the control of the customs authorities.  A replacement certificate Form A may only
be issued on application by the importer.
On application from the re-exporter, the Norwegian customs authorities may issue a
replacement certificate of origin Form A if the products are to be re-exported from Norway to the
European Community or to Switzerland as a whole or in the form of split consignments.  The origin
of the products shall be documented by a certificate of origin Form A issued by competent authorities
in a GSP beneficiary country for export to Norway.  Norway and the country the goods are being re-
exported to shall have the same rules of origin for the products in question and the products shall have
been under the control of the customs authorities without interruption while in Norway.
The second paragraph does not however apply if the products were exported to Norway under
the terms of the derogation provision in Section 11.
Similarly, under the same terms as those referred to in the second paragraph, the customs
authorities in the European Community or Switzerland may issue a replacement certificate of origin
Form A when products originating in a GSP beneficiary country are re-exported to Norway.
A replacement certificate of origin Form A shall be regarded as the definitive certificate of
origin for the products to which it refers.
When issuing a replacement certificate of origin Form A, the Norwegian customs authorities
shall rely on the details given in the original certificate.  The Norwegian customs authorities shallendorse the replacement certificate.
The customs office which is requested to perform this operation shall note on the original
certificate the item numbers, number, types and weights of the products forwarded and indicate the
serial numbers of the replacement certificates and their date of issue.  The Norwegian customs
authorities shall keep the original certificate for at least three years for the purpose of subsequent
control.
A photocopy of the original certificate may be attached to the replacement certificate.  The
top right-hand box of the replacement certificate shall indicate the name of the country where it is
issued.  Box 4 shall contain the words "REP LACEMENT CERTIFICATE" (English version) or
"CERTIFICAT DE REMPLACEMENT" (French version), as well as the date of issue of the originalcertificate of origin and its serial number.  The name of the re-exporter shall be given in box 1.
Reference to the re-exporter's invoice shall be given in box 10.  The name of the final consignee may
be given in box 2.  All particulars of the re-exported products appearing in boxes 3 to 9 on the original
certificate must be transferred to the replacement certificate.  The number, nature and gross weight or
other measure of the products shall be given in boxes 7 and 9.  The customs authority which issuedthe replacement certificate shall endorse box 11.  The responsibility of the authority is confined to the
issue of the replacement certificate.  The particulars in box 12 concerning the country of origin and
the country of destination shall be taken from the original certificate.  This box shall be signed by an
authorized person in the enterprise which has made out the replacement certificate.  A person whoWT/COMTD/N/6/Add.2
Page 26
signs this box in good faith shall not be responsible for the accuracy of the particulars entered on the
original certificate.
Section 22 - Content and Format of Invoice Declaration
An invoice declaration may be made out:
1. By an approved exporter in Norway, or2. By any exporter in a GSP beneficiary country or Norway for any consignment consisting of
one or more packages containing originating products whose total value does not exceed
NOK 25,000.
An invoice declaration may only be made out if the products concerned can be regarded as
originating in a GSP beneficiary country or Norway within the meaning of the present regulations.
The exporter making an invoice declaration shall be prepared to submit at any time, at the
request of the Norwegian customs authorities or other competent authorities in the exporting country,all appropriate documents substantiating the originating status of the goods concerned and proving
that the other conditions laid down in these regulations have been fulfilled.
An invoice declaration shall be made out by the exporter using a typewriter or other technical
means, or by stamping or printing the declaration on the invoice, the delivery note or any othercommercial document.  The declaration shall be made out in either English or French. If the
declaration is handwritten, it shall be written in ink in printed characters.
Invoice declarations shall bear the original signature of the exporter in manuscript.  However,
an approved exporter within the meaning of Sect ion 24 may be exempted from the requirement to
sign such declarations provided that he gives the Norwegian customs authorities a written undertaking
that he accepts full responsibility for any invoice declaration which identifies him as if it had been
signed in manuscript by him.
The invoice declaration shall be made out by the exporter in connection with the export of the
products to which it refers.
In the cases referred to in subparagraph 2 of the first paragraph, only one invoice declaration
is required for each consignment.  If the goods contained in the consignment have already been
subject to verification in the exporting country, th e exporter may refer to this check in the invoice
declaration.  The provision in this paragraph does not exempt exporters from complying with any
other formalities required under customs or postal legislation.
The provisions of these regulations concerning the issue, use and subsequent verification of
certificates of origin Form A shall apply mutatis mutandis  to invoice declarations.
Section 23 - Proving the Origin of a Norwegian Product
Proof of Norwegian originating status within the meaning of the second paragraph of
Section 2, cf. Section 16, second paragraph, and Sect ion 18, shall be furnished by production of a
EUR.1 movement certificate or by production of an invoice declaration made out in accordance with
the provisions of Section 22.
When using a certificate of origin (EUR.1), the exporter shall enter “GSP BENEFICIARY
COUNTRY” and “NORWAY” (English version) or “PAYS BÉNÉFICIAIRE DU SPG” and
“NORVÈGE” (French version) in box 2 of the certificateWT/COMTD/N/6/Add.2
Page 27
The provisions of these regulations concerning the issue, use and subsequent verification of
certificates of origin Form A shall apply mutatis mutandis  to EUR.1 movement certificates.
When requested to do so by the Norwegian cust oms authorities, an exporter who issues a
movement certificate EUR.1 pursuant to the first paragraph shall present all the documentationnecessary to verify the originating status of the products in question as well as the fulfilment of the
other requirements of these regulations.
Section 24 - Approved Exporter
Any Norwegian exporter who frequently exports  Norwegian products pursuant to the second
paragraph of Section 2 may be authorized as an approved exporter.  Anyone applying for suchauthorization must offer, to the satisfaction of the Norwegian customs authorities, all guarantees
necessary to verify the originating status of the products as well as the fulfilment of the other
requirements laid down in these regulations relating to the issue of invoice declarations.
The Norwegian customs authorities may grant the status of approved exporter subject to any
conditions which they consider appropriate.  The customs authorities shall grant to the approved
exporter a customs authorization number which shall appear on the invoice declaration.
The Norwegian customs authorities may withdraw the authorization at any time without
warning.  They shall do so where the approved exporter no longer offers the guarantees or fulfils theconditions referred to in the first and second paragraphs or makes improper or incorrect use of the
authorization.
Section 25 - Submission of Proof of Origin
On importation of products to Norway, a certificate of origin Form A or an invoice
declaration shall be submitted within 10 months of the date of issue in the exporting country to the
Norwegian customs authorities in accordance with national regulations and procedures.
Proof of origin submitted to the Norwegian customs authorities after expiry of the period of
validity stipulated in the first paragraph may be accepted for the purpose of applying preferential tariff
treatment where the failure to observe the time limit is due to exceptional circumstances.  In other
cases of belated presentation, a proof of origin may nevertheless be accepted where the products have
been submitted to the customs authorities before the final date of expiry.  On presentation of a proof
of origin as referred to in the first paragraph, the pr oducts referred to in the proof of origin shall be
regarded as originating in the GSP beneficiary country indicated therein.
A proof of origin may only be approved for the purpose of applying preferential tariff
treatment insofar as the competent authorities in  the GSP beneficiary country have provided the
Norwegian customs authorities with the necessary information required under Section 29, and
declared themselves willing to assist the Norwegian customs authorities on request in verifying the
authenticity of the proof of origin and the accuracy  of the information given regarding the origin of
the products, cf. Section 30.
Provided that the conditions laid down in the first and second paragraphs have been satisfied,
products imported to Norway shall be regarded as originating in a GSP beneficiary country on
presentation of a replacement certificate of origin Form A issued by the customs authorities of theEuropean Community or Switzerland in accordance with the fourth paragraph of Section 21.WT/COMTD/N/6/Add.2
Page 28
For subsequent verification of replacement certificates of origin Form A, the verification
procedure laid down in Section 31 shall be applied as appropriate.  The time limit laid down in the
fifth paragraph of Section 31 shall be extended to eight months.
The Norwegian customs authorities may require a translation into Norwegian of the proof of
origin submitted and may also require the import declaration to be accompanied by a declaration fromthe importer to the effect that the products meet the conditions laid down in these regulations.
Section 26 - Importation by Instalment
Where, at the request of the importer and on  the conditions laid down by the Norwegian
customs authorities, dismantled or non-assembled products within the meaning of General Rule 2(a)
of the Harmonized System falling within Sections XVI and XVII or heading No. 73.08 and 94.06 ofthe Harmonized System are imported by instalments, a single proof of origin for such products shall
be submitted to the customs authorities on importation of the first instalment.
Section 27 - Exemption from Require ment of Formal Proof of Origin
Products sent as small packages from private persons to private persons or forming part of
travellers' personal luggage do not require the presentation of a certificate of origin Form A or an
invoice declaration, provided that such imports are of a non-commercial nature and have been
declared as meeting the conditions required for the application of these regulations.  The total value of
the products must not exceed NOK 1 750 in the case of small packages or NOK 5 000 in the case ofgoods that are part of the contents of travellers' personal luggage.
Section 28 - Discrepancies and Errors
The discovery of slight discrepancies between the statements made in the certificate of origin
Form A or in an invoice declaration and those made in the documents submitted to Norwegian
customs authorities shall not ipso facto  render the certificate or declaration null and void, provided
that it is duly established that the document corresponds to the products concerned.
Obvious errors on a certificate of origin Form A or an invoice declaration should not cause
the document to be rejected unless these errors create doubts as to the correctness of the statements
made in the document.
CHAPTER V - ADMINISTRATIVE MATTERS ETC.
Section 29 - Notification of Competent Authorities
GSP beneficiary countries which apply the provisions in these regulations shall ensure
compliance with the rules in these regulations concerning the origin of goods, the completion and
issue of certificates of origin Form A, the conditions for the use of invoice declarations and the rules
governing administrative cooperation.
GSP beneficiary countries shall inform the Norwegian customs authorities of the names and
addresses of the governmental authorities authorized to issue certificates of origin Form A, and submit
specimen impressions of stamps used by those authorities when endorsing certificates of origin.  The
names and addresses of the relevant authorized authorities responsible for the verification of thecertificates of origin Form A and the invoice declarations issued or made out in the GSP beneficiary
country shall also be forwarded.  Notification shall also be given of any changes.WT/COMTD/N/6/Add.2
Page 29
The Norwegian authorities shall on request fro m a GSP beneficiary country provide specimen
impressions of stamps used when endorsing EUR.1 movement certificates.
Section 30 - Mutual Assistance
GSP beneficiary countries shall assist Norwegian authorities in verifying the authenticity of
certificate of origin Form A and invoice declarations issued or made out in the country concerned and
the accuracy of the information given in these documents.  Similarly, the Norwegian customs
authorities shall assist in the verification of EUR.1 movement certificates and invoice declarations
issued or made out pursuant to Section 23.
Section 31 - Verification of Proof of Origin
Verification of certificates of origin Form A and invoice declarations shall be carried out by
the competent authorities of the exporting country.  These authorities shall have the right to require
any proof and to carry out any examination of the exporter's accounts or any other examination
deemed appropriate.  For the purpose of such subsequent verification, the exporter is obliged to keep
copies of the relevant proof of origin as well as any documents relating to it for at least three years.
Verifications of certificates of origin Form A or invoice declarations shall be carried out at
random or at the request of the Norwegian customs authorities whenever the latter have reasonable
doubts as to the authenticity of such documents or the originating status of the products concerned or
the fulfilment of other requirements laid down in these regulations.
The Norwegian customs authorities shall enclose the certificate concerned and the invoice, if
this has been submitted, or the invoice declaration or a copy of these documents with their request,
giving, where appropriate, the reasons for the inquiry.  They shall attach any information and
documents obtained suggesting that the information given on the proof of origin is incorrect.
The verification shall be carried out as quickly as possible so that the Norwegian customs
authorities can be informed of the results of this verification within six months of receipt of their
request.  These results must indicate clearly whether the documents are authentic and whether they
refer to the products actually exported, and whether these products can be regarded as originating inthe GSP beneficiary country concerned and otherw ise fulfil the conditions laid down in these
regulations.  Where a certificate of origin Form A has been issued in accordance with Section 18, the
reply shall include copies of relevant EUR.1 movement certificates and invoice declarations.
If in cases of reasonable doubt there is no reply within six months of the request for
verification, or if the reply does not contain sufficie nt information to determine the authenticity of the
document in question or the origin of the products, a second request shall be sent.  If after the secondrequest the results of the verification are not communicated to the Norwegian customs authorities
within four months, or if these results do not allo w the authenticity of the document in question or the
real origin of the products to be determined, preferential tariff treatment shall, except in exceptional
circumstances, be refused.
Where the verification procedure or any other available information indicates that the
provisions of these regulations are being contravened, the competent authorities of the exporting GSP
beneficiary country shall, on their own initiativ e or at the request of the Norwegian customs
authorities, carry out appropriate inquiries or arrange for such enquiries to be carried out with due
urgency to identify and prevent such contraventions.
If the said authorities decide to suspend preferential tariff treatment for the goods concerned
pending the results of the verification, they shall offer to release the goods to the importer subject to
any measures judged necessary.WT/COMTD/N/6/Add.2
Page 30
CHAPTER VI - CONCLUDING PROVISIONS
Section 32 - Special Conditions
Preferential tariff treatment pursuant to these regulations may only be claimed if the
conditions in the second paragraph of Section 29 which are appropriate to the individual GSP
beneficiary country have been met.  Notification of the date from which such preferential treatment
may be claimed will be given by the Norwegian customs authorities.
The provisions of the third paragraph of Section 2, subparagraph 5 of the second paragraph of
Section 14, the fourth paragraph of Section 21 and the fourth and fifth paragraphs of Section 25 will
only be applied insofar as the European Community  and Switzerland, within the framework of tariff
preferences granted by them for goods originating in  GSP beneficiary countries, apply rules of origin
that correspond to those used by Norway and have concluded an agreement with Norway on mutual
acceptance of donor country content etc.
Section 33 - Goods in Transit
Goods originating in a country or territory that has been accepted as a GSP beneficiary
country may benefit from the generalized system of preferences on condition that they were exported
from the GSP beneficiary country or territory on or after the date of entry into force pursuant to thefirst paragraph of Section 32.
Section 34 - Entry into Force
These regulations enter into force on 1 March 1998.The provision in the second paragraph of Section 32 will enter into force on a date announced
by the Norwegian customs authorities.
Section 35 - Repeal of Other Regulations, Transitional Rules
These regulations replace the regulations of 3 September 1971 concerning rules of origin etc.
under the generalized system of preferences, which are hereby repealed.
Previous provisions concerning the acquisition of originating status for products from GSP
beneficiary countries and the issue and use of certificates of origin are nonetheless applicable for a
transitional period until 1 September 1999.WT/COMTD/N/6/Add.2
Page 31
ANNEX
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON
NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT
MANUFACTURED CAN OBTAIN ORIGINATING STATUS
CF. FIRST PARAGRAPH OF SECTION 4 OF THE REGULATIONS
INTRODUCTORY NOTES
Foreword
These notes shall apply where appropriate to all products manufactured using non-originating
materials even if they are not subject to specific provisions in the following list but are subject instead
to the change of heading rule set out in sub-Section 2 of Section 4.
Note 1
1.1 The first two columns in the list describe the product obtained.  The first column gives the
heading number or chapter number used in the Harmonized System, and the second column gives the
description of goods used in that System for that he ading or chapter.  For ea ch entry in the first two
columns a rule is specified in column 3.  Where,  in some cases, the entry in the first column is
preceded by an “ex”, this signifies that the rule in  column 3 only applies to the part of that heading 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 and the description of products in column 2 is therefore given in general terms, the adjacent rule
in column 3 applies to all products which, under the Harmonized System, are classified in headings ofthe chapter or in any of the headings grouped together in column 1.
1.3 Where there are different rules in the list applying to different products within a heading, each
indent contains the description of that part of the heading covered by the adjacent rule in column 3.
Note 2
2.1 In case of a heading not in the list or any part of a heading that is not in the list, the “change
of heading” rule set out in sub-Section 2 of Section 4 applies.  If a “change of heading” condition
applies to any entry in the 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 the non-originating materials used.  The restrictions contained in column 3 likewise apply
only to the non-originating materials used.
2.3 Where a rule states that “materials of any heading” may be used, materials of the same
heading as the product may also be used, subject, however, to any specific limitations which may alsobe contained in the rule.  However, the expression “manufacture from materials of any heading
including other materials of heading No. …” means that only materials classified in the same heading
as the product of 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 during
manufacture by virtue of the change of heading rule or its own list rule is used as a material in the
process of manufacture of another product, then the rule applicable to the product in which it is
incorporated does not apply to it.WT/COMTD/N/6/Add.2
Page 32
Example:
An engine of heading No. 84.07, for which the rule states that the value of the non-originating
materials which may be incorporated may not exceed 40 per cent of the ex-works price, is
made from 'other alloy steel roughly shaped by forging' of heading No. 72.24.
If this forging has been forged in the country concerned from a non-originating ingot then the
forging has already acquired origin by virtue of the rule for heading No. ex 72.24 in the list.
It can then count as originating in the value calculation for the engine regardless of whether
it was produced in the same factory or another.  The value of the non-originating ingot is thus
not taken into account when adding up 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 shall not acquire originating status if the processing carried out, taken as a whole, is
insufficient within the meaning of  Section 5.
Note 3
3.1 The rule in the list represents the minimum amount of working or processing required and the
carrying out of more working or processing also confers originating status; conversely, the carrying
out of less working or processing cannot confer orig in.  Thus if a rule says that non-originating
material 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.
Example:
The rule for fabrics says that natural fibres may be used and that chemical materials, among
other materials, may also be used.  This does not mean that both have to be used; one can use
one or the other or both.
If, however, a restriction applies to one material and other restrictions apply to other
materials in the same rule, then the restrictions only apply to the materials actually used.
Example:
The rule for sewing machines specifies that both the thread tension mechanism used and the
zigzag mechanism used must have originating status;  these two restrictions only apply if the
mechanisms concerned are actually incorporated into the sewing machine.
3.3 When a rule in the list specifies that a product must be manufactured from a particular
material, the condition obviously does not prevent the use of other materials which, because of theirinherent nature, cannot satisfy the rule.
Example:
The rule for prepared foods under heading No. 19.04 which specifically excludes the use of
cereals or their derivatives does not prevent the use of mineral salts, chemicals and other
additives which are not produced from cereals.WT/COMTD/N/6/Add.2
Page 33
Example:
In the case of an article made from non-woven materials, if the use of only non-originating
yarn is allowed for this class of article, it is not possible to start from non-woven cloth - even
if non-woven cloths cannot normally be made from yarn.  In such cases, the starting material
would normally be at the stage before yarn - that is the fibre stage.
See also note 5.2 in connection with textiles.
3.4 Where, in a rule in the list, two or more percentages are given for the maximum value of non-
originating materials that can be used, then these percentages may not be added together.  In other
words, the maximum value of all the non-originat ing materials used may never exceed the highest of
the percentages given.  Furthermore, the individual percentages must not be exceeded in relation tothe particular materials they 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 and is 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 not spun.
4.2 The term “natural fibres” includes horsehair of heading No. 05.03, silk of heading No. 50.02
and 50.03 as well as the wool fibres, fine or coarse animal hair of heading No. 51.01 to 51.05, the
cotton fibres of heading No. 52.01 to 52.03 and the other vegetable fibres of heading No. 53.01
to 53.05.
4.3 The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the
list to describe the materials not classified in chapters 50 to 63, which can be used to manufacture
artificial, synthetic or paper fibres or yarns.
4.4 The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament
tow, staple fibres or waste, of heading No. 55.01 to 55.07.
Note 5
5.1 Any non-textile trimmings and accessories or other materials used which contain textiles do
not have to satisfy the conditions set out in column 3 even though they fall outside the scope of
Note 3.3.
5.2 In accordance with Note 3.3, any non-originating non-textile trimmings and accessories or
other product, which do not contain any textiles, may, anyway, be used freely where they cannot be
made from the materials listed in column 3.
Example:
If a rule in the list says that for a particular textile item, such as a blouse, yarn must be used,
this does not prevent the use of metal items, such as buttons, because they cannot be made
from textile materials.  Similarly, this does not prevent the use of a zip, even though zips
normally contain textiles.
5.3 Where a percentage rule applies, the value of trimmings and accessories must be taken into
account when calculating the value of the non-originating materials incorporated.WT/COMTD/N/6/Add.2
Page 34
Note 6
6.1 For the purposes of heading No. ex 27.07, 27.13 to 27.15, ex 29.01, ex 29.02 and ex 34.03 the
following are regarded as “special processes”:
(a) vacuum distillation;
(b) redistillation by a very thorough process of fractionation;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) a process involving all the following operations: processing using concentrated
sulphuric acid, oleum or sulphuric anhydride; neutralization using alkaline agents,
decolorization and purification using naturally active earth, activated earth, activatedcharcoal or bauxite;
(g) polymerization;
(h) alkylation;
(i) isomerization.
6.2  For the purpose of heading No. ex 27.10, 27.11 and 27.12, the following are regarded as
“special processes”:
(a) vacuum distillation;
(b) redistillation by a very thorough process of fractionation;
(c) cracking;
(d) reforming;
(e) extraction using selective solvents;
(f) a process involving all the following operations: processing using concentrated
sulphuric acid, oleum or sulphuric anhydride; neutralization using alkaline agents,decolorization and purification using naturally active earth, activated earth, activated
charcoal or bauxite;
(g) polymerization;
(h) alkylation;
(i) isomerization;
(j) isomerization;WT/COMTD/N/6/Add.2
Page 35
(k) only applicable to heavy oils classified under heading No. 27.10: desulphurization
using hydrogen which results in a reduction in the sulphur content in the processed
product of at least 85 per cent (ASTM D 1266-59 T method);
(l) only applicable to products classified under heading No. 27.10: deparaffining other
than by filtration;
(m) only applicable to heavy oils classified under heading No. 27.10:  treatment using
hydrogen at a pressure of more than 20 bars and a temperature of more than 250°C
using a catalyst, when the hydrogen constitutes an active element in a chemical
reaction and is not merely used as a means of desulphurization. The further
hydrogenation of lubricating oils under heading No. ex 27.10 (e.g. hydrofinishing or
decoloring), especially to improve colour or stability, shall not, however, be regarded
as a special process;
(n) only applicable to fuel oils classified under heading No. ex 27.10: atmospheric
distillation, provided that less than 30 per cent by volume of these products distils
(including losses) at 300oC in accordance with the ASTM D 86 method;
(o) only applicable to heavy oils other than gas oils or fuel oils classified under heading
No. ex 27.10: processing by high-frequency electrical brush-discharge.
6.3  With regard to goods under heading No. ex 27.07, 27.13 to 27.15, ex 29.01, ex 29.02 and
ex 34.03, simple operations such as cleaning, decanting, desalting, water separation, filtering,
colouring, marking, mixing of products with va rying sulphur content to obtain a certain level of
sulphur content, or combinations of these or similar processes, shall not confer originating status.WT/COMTD/N/6/Add.2
Page 36
LIST OF PROCESSING RULES
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
02.01   Meat of bovine animals, fresh or chilled Manufacture from materials of any heading except
meat of bovine animals, frozen of heading No. 02.02
02.02 Meat of bovine animals, frozen Manufacture from materials of any heading except
meat of bovine animals, fresh or chilled of headingNo. 02.01
02.06 Edible offal of bovine animals, swine, sheep,
goats, horses, asses, mules or hinnies, fresh,
chilled or frozenManufacture from materials of any heading except
carcasses of heading No. 02.01 to 02.05
02.10 Meat and edible meat offal, salted, in brine,
dried or smoked; edible flours and meals ofmeat or meat offalManufacture from materials of any heading except
meat and offal of heading No. 02.01 to 02.06 and02.08 or poultry liver of heading No. 02.07
03.02 to03.05Fish, other than live fish Manufacture in which all the materials of Chapter 3
used must be wholly obtained
04.02,04.04 to04.06Dairy products Manufacture from materials of any heading except
milk or cream of heading No. 04.01 or 04.02
04.03 Buttermilk, curdled milk and cream, yoghurt,
kephir and other fermented or acidified milk
and cream, whether or not concentrated orcontaining added sugar or other sweeteningmatter or flavoured or containing added fruitor cocoaManufacture in which:
    - all the materials of Chapter 4 used must be wholly
obtained,    - any fruit juice of heading No. 20.09 or sucroseused must be originating, and    - the value of any materials of Chapter 18 used does
not exceed 40% of the ex-works price of the product
04.08 Birds' eggs, not in shell and egg yolks, fresh,
dried, cooked, by steaming or by boiling inwater, moulded, frozen or otherwisepreserved, whether or not containing addedsugar or other sweetening matterManufacture from materials of any heading except
birds' eggs of heading No. 04.07
ex 05.06 Bones and horn-cores, unworked Manufacture in which all the materials of Chapter 2
used must be wholly obtained
ex 07.10 to
07.13Edible vegetables, frozen or dried,
provisionally preserved; except for heading
No. ex 07.10 and ex 07.11 for which the rulesare set out below:Manufacture in which all the vegetable materials used
must be wholly obtained
ex 07.10 Sweet corn (uncooked or cooked by steaming
or boiling in water), frozenManufacture from fresh or chilled sweet corn
ex 07.11 Sweet corn, provisionally preserved Manufacture from fresh or chilled sweet corn
08.11 Fruit and nuts, uncooked or cooked by
steaming or boiling in water, frozen, whetheror not containing added sugar or other
sweetening matter:
- Containing added sugar Manufacture in which all the materials used must
already be originating
- Other Manufacture in which all the fruit or nuts used must
be wholly obtained
08.12 Fruit and nuts provisionally preserved (for
example, by sulphur dioxide gas, in brine, insulphur water or in other preservative
solutions), but unsuitable in that state for
immediate consumptionManufacture in which all the fruit or nuts used must
be wholly obtainedWT/COMTD/N/6/Add.2
Page 37
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
08.13 Fruit, dried, other than that of heading
No. 08.01 to 08.06; mixtures of nuts or driedfruits of this ChapterManufacture in which all the fruit or nuts used must
be wholly obtained
08.14 Peel of citrus fruit or melons (including
watermelons), fresh, frozen, dried or
provisionally preserved in brine, in sulphur
water or in other preservative solutionsManufacture in which all the fruit or nuts used must
be wholly obtained
ex Chapter11Products of the milling industry; malt,
starches; inulin; wheat gluten, except forheading No. ex 11.06 for which the rule is setout below:Manufacture in which all the cereals, edible
vegetables, roots and tubers of heading No. 07.14 orfruit used must be wholly obtained
ex 11.06 Flour, meal and powder of the dried, shelled
leguminous vegetables of heading No 07.13Drying and milling of leguminous vegetables of
heading No. 07.08
13.01 Lac; natural gums, resins, gum-resins and
oleoresins (for example, balsams)Manufacture in which the value of any materials of
heading No. 13.01 used may not exceed 50% of theex-works price of the product
ex 13.02 Vanilla oleoresin Manufacture in which all the materials used are
classified under a heading other than that of theproduct. However, materials from heading No. 13.02may be used provided their value does not exceed
20% of the ex-works price of the product
15.01 Pig fat (including lard) and poultry fat, other
than that of heading No. 02.09 or 15.03
- Fats from bones or waste Manufacture from materials of any heading except
those of heading No. 02.03, 02.06 or 02.07 or bones ofheading No. 05.06
- Other Manufacture from meat or edible offal of swine of
heading No. 02.03 or 02.06 or of meat and edible offalof poultry of heading No. 02.07
15.02 Fats of bovine animals, sheep or goats, other
than those of heading No. 15.03
- Fats from bones or waste Manufacture from materials of any heading except
materials of heading No. 02.01, 02.02, 02.04 or 02.06or bones of heading No. 05.06
- Other Manufacture in which all the animal materials of
Chapter 2 used must be wholly obtained
15.04 Fats and oils and their fractions, of fish or
marine mammals, whether or not refined, but
not chemically modified:
 - Solid fractions Manufacture from materials of any heading including
other materials of heading No. 15.04
 - Other Manufacture in which all the animal materials of
Chapters 2 and 3 used must be wholly obtained
ex 15.05 Refined lanolin Manufacture from crude wool grease of heading
No. 15.05
15.06 Other animal fats and oils and their fractions,
whether or not refined, but not chemicallymodified:
 - Solid fractions Manufacture from materials of any heading including
other materials of heading No. 5.06
 - Other Manufacture in which all the animal materials of
Chapter 2 used must be wholly obtained
15.04 Fats and oils and their fractions, of fish or
marine mammals, whether or not refined, butnot chemically modified:WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Solid fractions Manufacture from materials of any heading including
other materials of heading No. 15.04
 - Other Manufacture in which all the animal materials of
Chapters 2 and 3 used must be wholly obtained
ex 15.05 Refined lanolin Manufacture from crude wool grease of heading
No. 15.05
15.06 Other animal fats and oils and their fractions,
whether or not refined, but not chemically
modified:
 - Solid fractions Manufacture from materials of any heading including
other materials of heading No 15.06
 - Other Manufacture in which all the animal materials of
Chapter 2 used must be wholly obtained
ex 15.07 to15.15Fixed vegetable oils and their fractions,
whether or not refined, but not chemically
modified:
- Solid fractions, except for that of Jojoba oil Manufacture from other materials of heading
No. 15.07 to 15.15
- Other, except for:- - Tung oil; oiticica oil; myrtle wax and Japanwax- - Those for technical or industrial uses otherthan the manufacture of foodstuffs for human
consumptionManufacture in which all the vegetable materials used
must be wholly obtained
ex 15.16 Animal or vegetable fats and oils and their
fractions, re-esterified, whether or notrefined, but not further preparedManufacture in which all the animal and vegetable
materials used must be wholly obtained
ex 15.17 Edible liquid mixtures of vegetable oils of
heading No. 15.07 to 15.15Manufacture in which all the vegetable materials used
must be wholly obtained
16.01 Sausages and similar products, of meat, meat
offal or blood; food preparations based onthese productsManufacture from animals of Chapter 1
16.02 Other prepared or preserved meat, meat offal
or blood;Manufacture from animals of Chapter 1
16.03 Extracts and juices of meat, fish or
crustaceans, molluscs or other aquaticinvertebratesManufacture from animals of Chapter 1. However, all
fish, crustaceans, molluscs or other aquaticinvertebrates used must be wholly obtained
16.04 Prepared or preserved fish; caviar and caviar
substitutes prepared from fish eggsManufacture in which all the fish or fish eggs used
must be wholly obtained
16.05 Crustaceans, molluscs and other aquatic
invertebrates, prepared or preservedManufacture in which all the crustaceans, molluscs or
other aquatic invertebrates used must be wholly
obtained
ex 17.01 Cane or beet sugar and chemically pure
sucrose, in solid form, flavoured or colouredManufacture in which all the materials used are
classified under a heading other than that of theproduct. However, all flavourings and colourings usedmust already be originating
17.02 Other sugars, including chemically pure
lactose, maltose, glucose and fructose, insolid form; sugar syrups not containing
added flavouring or colouring matter;
artificial honey, whether or not mixed withnatural honey; caramel:
 - Chemically pure maltose and fructose Manufacture from materials of any heading
including other materials of heading No. 17.02WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Other Manufacture in which all the materials used must
already be originating
ex 17.03 Molasses resulting from the extraction or
refining of sugar, flavoured or colouredManufacture in which all the materials used are
classified under a heading other than that of theproduct. However, all flavourings and colourings
used must already be originating
17.04 Sugar confectionery (including white
chocolate), not containing cocoaManufacture from materials which are not classified
under Chapter 17. However, all flavourings andcolourings used must already be originating
18.04 Cocoa butter, fat and oil Manufacture in which all cocoa beans used must be
wholly obtained
18.06 Chocolate and other food preparations
containing cocoaManufacture in which all the materials used are
classified under a heading other than that of the
product, provided the value of any materials of
Chapter 18 used does not exceed 40% of the ex-works price of the product and that all sugar used ofheading No. 17.01 must already be originating
19.01 Malt extract; food preparations of flour,
meal, starch or malt extract, not containingcocoa, calculated from a completely fat-free
basis or containing less than 2% cocoa by
weight, calculated  from a completely fat-free basis, not elsewhere specified orincluded; food preparations of goods ofheading No. 04.01 to 04.04, not containingcocoa, calculated from a completely fat-free
basis, or containing less than 5% by weight
of cocoa powder, not elsewhere specified orincluded
 - Malt extract Manufacture from cereals of Chapter 10
 - Other Manufacture in which all the materials used are
classified under a heading other than that of theproduct. However, sugar of heading No. 17.01
cannot be used
19.02 Pasta, whether or not cooked or stuffed (with
meat or other substances) or otherwiseprepared, such as spaghetti, macaroni,noodles, lasagne, gnocchi, ravioli,cannelloni; couscous, whether or notpreparedManufacture in which all the cereals (except durum
wheat), meat, meat offal, fish, crustaceans ormolluscs used must be wholly obtained
19.03 Tapioca and substitutes therefor prepared
from starch, in the form of flakes, grains,
pearls, siftings or in similar formsManufacture in which all materials used must already
be originating
19.04 Prepared foods obtained by the swelling or
roasting of cereals or cereal products (forexample, corn flakes); cereals, other thanmaize (corn), in the form of grains or flakesor other worked grains (except flour and
meal), pre-cooked or otherwise prepared, not
elsewhere specified or included
 - Not containing cocoa Manufacture in which all materials used must already
be originatingWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Containing cocoa Manufacture from materials of any heading,
including other materials of heading No. 19.04,except sugar of heading No. 17.01, provided thevalue of any materials of Chapter 18 used does not
exceed 40% of the ex-works price of the product
19.05 Bread, pastry, cakes, biscuits and other
bakers' wares, whether or not containingcocoa; communion wafers, empty cachets ofa kind suitable for pharmaceutical use,sealing wafers, rice paper and similarproductsManufacture from materials of any heading, except
those of Chapter 11
20.01 Vegetables, fruit, nuts and other edible parts
of plants, prepared or preserved by vinegar
or acetic acidManufacture in which all the vegetables, fruit or nuts
used must be wholly obtained
20.02 Tomatoes prepared or preserved otherwise
than by vinegar or acetic acidManufacture in which all the tomatoes used must be
wholly obtained
20.03 Mushrooms and truffles, prepared or
preserved otherwise than by vinegar or aceticacidManufacture in which all the mushrooms or truffles
used must be wholly obtained
20.04 and
20.05Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid,
frozen or not frozen, except goods classifiedunder heading No. 20.06Manufacture in which all the vegetables used must
be wholly obtained
20.06 Vegetables, fruit, nuts, fruit-peel and other
parts of plants, preserved by sugar (drained,glacé or crystallized)Manufacture in which all the vegetables, fruit, nuts
and other parts of plants, and all the sugar of Chapter17 must already be originating
20.07 Jams, fruit jellies, marmalades, fruit or nut
purée and fruit or nut pastes, being cooked
preparations, whether or not containing
added sugar or other sweetening matterManufacture in which all the fruits, nuts and all the
sugar of Chapter 17 must already be originating
20.08 Fruit, nuts and other edible parts of plants
otherwise prepared or preserved, whether ornot containing added sugar or othersweetening matter or spirit, not elsewhere
specified or included:
- Fruit and nuts cooked otherwise than by
steaming or boiling in water, not containingadded sugar, frozenManufacture in which all the fruit and nuts used must
be wholly obtained
- Other Manufacture in which all the fruits, nuts, seeds and
other materials of Chapters 8 and 9 and all the sugarused or the beverages, ethyl alcohol and vinegar ofChapters 17 or 22 must already be originating
ex 20.09 Fruit and vegetable juices (including grape
must), unfermented and not containing added
spirit, whether or not containing added sugaror other sweetening matterManufacture in which all the fruits, nuts or
vegetables of Chapters 8 and 9 and all the sugar of
Chapter 17 must already be originating
ex 21.01 Roasted chicory and extracts, essences and
concentrates thereofManufacture in which all the chicory used must be
wholly obtained
21.03 - Sauces and preparations therefor; mixed
condiments and mixed seasoningsManufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, mustard flour or meal or
prepared mustard may be used
- Prepared mustard Manufacture from mustard flour or meal
21.04 Soups and broths and preparations therefor;
homogenized composite food preparationsWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- Soups and broths and preparations
thereforManufacture from materials of any heading, except
prepared or preserved vegetables of headingNo. 20.02 to 20.05
- Homogenized composite food preparations The rule for the heading in which the product would
be classified in bulk shall apply
21.05 Ice-cream containing chocolate Manufacture in which all the materials used are
classified under a heading other than that of the
product, provided the value of any materials ofChapter 18 used does not exceed 40% of the ex-works price of the product
ex 21.06 Sugar syrups, flavoured or coloured Manufacture in which all the materials used must be
wholly obtained
22.01 Waters, including natural or artificial mineral
waters and aerated waters, not containing
added sugar or other sweetening matter norflavoured; ice and snowManufacture in which all the water used must
already be originating
22.02 Waters, including mineral waters and aerated
waters, containing added sugar or othersweetening matter or flavoured, and othernon-alcoholic beverages, not including fruit
or vegetable juices of heading No. 20.09Manufacture in which all the materials used are
classified under a heading other than that of theproduct. However, all fruit juices used must bewholly obtained
ex 22.04 Wine of fresh grapes, including fortified
wines; and grape must with the addition ofalcoholManufacture from other grape must
22.05,
ex 22.07,ex 22.08and ex
22.09The following, containing grape materials:
- vermouth and other wine of fresh grapes
flavoured with plants or aromaticsubstances;
- ethyl alcohol and other spirits, denatured or
not; liqueurs
 - vinegarManufacture from materials of any heading, except
grapes or any material derived from grapes
ex 22.08 Whiskies of an alcoholic strength by volume
of less than 50% vol.Manufacture in which the value of any cereal based
spirits used does not exceed 15% of the ex-worksprice of the product
ex 23.03 Residues from the manufacture of starch
from maize (excluding concentrated steeping
liquors), of a protein content, calculated onthe dry product, exceeding 40% by weightManufacture in which all the maize used must be
wholly obtained
ex 23.06 Oil cake and other solid residues resulting
from the extraction of olive oil, containingmore than 3% of olive oilManufacture in which all the olives used must be
wholly obtained
23.09 Preparations of a kind used in animal feeding Manufacture in which all the cereals, sugar or
molasses, meat or milk used must already be
originating
24.02 Cigars, cheroots, cigarillos and cigarettes, of
tobacco or of tobacco substitutesManufacture in which at least 70% by weight of the
unmanufactured tobacco or tobacco refuse ofheading No. 24.01 used must already be originating
ex 24.03 Smoking tobacco Manufacture in which at least 70% by weight of the
unmanufactured tobacco or tobacco refuse ofheading No. 24.01 used must already be originating
ex 25.04 Natural crystalline graphite, with enriched
carbon content, purified and groundEnriching of the carbon content, purifying and
grinding of crude crystalline graphiteWT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 25.15 Marble, merely cut by sawing or otherwise
into blocks or slabs of a rectangular(including square) shape, of a thickness notexceeding 25 cmCutting, by sawing or otherwise, of marble (even if
already sawn) of a thickness exceeding 25 cm
ex 25.16 Granite porphyry, basalt, sandstone and other
monumental and building stones, merely cut
by sawing or otherwise, into blocks or slabsof a rectangular (including square) shape, ofa thickness not exceeding 25 cmCutting, by sawing or otherwise, of stone (even if
already sawn) of a thickness exceeding 25 cm
ex 25.18 Calcined dolomite Calcination of dolomite not calcined
ex 25.19 Crushed natural magnesium carbonate
(magnesite), in hermetically sealedcontainers, and magnesium oxide, whether or
not pure, other than fused magnesia or dead-
burned (sintered) magnesiaManufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, natural magnesium carbonate
(magnesite) may be used
ex 25.20 Plasters specially prepared for dentistry Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 25.24 Natural asbestos fibres Manufacture from asbestos concentrate
ex 25.25 Mica powder Grinding of mica or mica waste
ex 25.30 Earth colours, calcined or powdered Calcination or grinding of earth colours
ex 27.07 Oils in which the weight of the aromatic
constituents exceeds that of the non-aromatic
constituents, being oils similar to mineral oils
obtained by distillation of high temperaturecoal tar, of which more than 65% by volume
distils at a temperature of up to 250 ΕC
(including mixtures of petroleum spirit andbenzole), for use as power or heating fuelsRefining and/or one or more special processes
1
OR
Other operations in which all the materials used are
classified within a heading other than that of theproduct. However, materials classified under thesame heading may be used provided their value doesnot exceed 50% of the ex-works price of the product
ex 27.09 Crude oils obtained from bituminous
mineralsDestructive distillation  of bituminous minerals
27.10 to
27.12Petroleum oils and oils obtained from
bituminous minerals, except crude oil;
products not elsewhere specified or includedwhich contain at least 70% by weight ofpetroleum oil or oils obtained frombituminous minerals and of which these oilsform the basis
Petroleum oil gases and other gaseous
hydrocarbons
Petroleum jelly; paraffin wax,
microcrystalline petroleum wax, slack wax,
ozokerite, lignite wax, peat wax and other
mineral waxes and similar products obtainedby synthesis or otherwise, whether colouredor notRefining and/or one or more special processes
2
OR
Other operations in which all the materials used areclassified in a heading other than that of the product.However, materials classified under the sameheading may be used provided their value does notexceed 50% of the ex-works price of the product
                                                     
1See Introductory Note 6
2See Introductory Note 6WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
27.13 to27.15Petroleum coke, petroleum  bitumen and
other residues of petroleum oils or of oilsobtained from bituminous minerals
Bitumen and asphalt natural; bituminous or
oil shale and tar sand; asphaltites andasphaltic rock
Bituminous mixtures based on natural
asphalt, natural bitumen, mineral oil
bitumen, mineral tar or mineral tar pitch (e.g.
bituminous mastic, cut-backs)Refining and/or one or more special processes
3
OR
Other operations in which all the materials used areclassified under a heading other than that of the
product. However, materials classified under the
same heading may be used provided their value doesnot exceed 50% of the ex-works price of the product
exChapter28Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare earthmetals, of radioactive elements or ofisotopes; except for heading No. ex 28.11
and ex 28.33 for which the rules are set out
below:Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified within thesame heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 28.11 Sulphur trioxide Manufacture from sulphur dioxide
ex 28.33 Aluminium sulphate Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
exChapter29Organic chemicals, except for heading
No. ex 29.01, ex 29.02, ex 29.05, 29.15,ex 29.32, 29.33 and 29.34, for which the
rules are set out below:Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified under the
same heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 29.01 Acyclic hydrocarbons for use as power or
heating fuelsRefining and/or one or more special processes4
OR
Other operations in which all the materials used areclassified under a heading other than that of theproduct. However, materials classified under the
same heading may be used provided their value does
not exceed 50% of the ex-works price of the product
ex 29.02 Cyclanes and cyclenes (other than azulenes),
benzene, toluene, xylenes, for use as poweror heating fuelsRefining and/or one or more special processes
5
OR
Other operations in which all the materials used areclassified in a heading other than that of the product.
However, materials classified under the same
heading may be used provided their value does notexceed 50% of the ex-works price of the product
ex 29.05 Metal alcoholates of alcohols of this heading
and of ethanol or glycerolManufacture from materials of any heading,
including other materials of heading No. 29.05.However, metal alcoholates of this heading may beused, provided their value does not exceed 20% of
the ex-works price of the product
29.15 Saturated acyclic monocarboxylic acids and
their anhydrides, halides, peroxides andperoxyacids; their halogenated, sulphonated,nitrated or nitrosated derivativesManufacture from materials of any heading.
However, the value of all the materials of headingNo. 29.15 and 29.16 used may not exceed 20% of theex-works price of the product
                                                     
3 See Introductory Note 6
4 See Introductory Note 6
5 See Introductory Note 6WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 29.32 Heterocyclic compounds with oxygen
heteroatom(s)only:
- Internal ethers and their halogenated, 
sulphonated, nitrated or nitrosated derivatesManufacture from materials of any heading.
However, the value of all the materials of headingNo. 29.09 used may not exceed 20% of the ex-works
price of the product
- Cyclic acetals and internal hemiacetals 
and their halogenated, sulphonated, nitrated or nitrosated derivatesManufacture from materials of any heading
29.33 Heterocyclic compounds with nitrogen
hetero-atom(s) onlyManufacture from materials of any heading.
However, the value of all the materials of headingNo. 29.32 and 29.33 used may not exceed 20% of the
ex-works price of the product
29.34 Nucleic acids and their salts; other
heterocyclic compoundsManufactured from materials of any heading.
However, the value of all the materials of headingNo. 29.32, 29.33 and 29.34 used may not exceed20% of the ex-works price of the product
exChapter
30Pharmaceutical products, except for heading
No. 30.02, 30.03, 30.04, 30.05 and ex 30.06
for which the rules are set out below:Manufacture in which all the materials used are
classified under a heading other than that of the
product.  However, materials classified under the
same heading may be used provided their value doesnot exceed 20% of the ex-works price of the product
30.02 Human blood; animal blood prepared for
therapeutic, prophylactic or diagnostic uses;antisera and other blood fractions andmodified immunological products, including
those obtained by biotechnological
processes; vaccines, toxins, cultures ofmicro-organisms (excluding yeasts) andsimilar products:
- Products consisting of two or moreconstituents which have been mixed together
for therapeutic or prophylactic uses or
unmixed products for these uses, put up inmeasured doses or in forms or packings forretail saleManufacture from materials of any heading,
including other materials of heading No. 30.02. The
materials of this description may also be used,
provided their value does not exceed 20% of the ex-works price of the product
- Other:
- human blood Manufacture from materials of any heading,
including other materials of heading No. 30.02. Thematerials of this description may also be used,
provided their value does not exceed 20% of the ex-
works price of the product
- animal blood prepared for therapeutic orprophylactic usesManufacture from materials of any heading,
including other materials of heading No. 30.02. Thematerials of this description may also be used,provided their value does not exceed 20% of the ex-works price of the product
- blood fractions other than antisera,
haemoglobin and serum globulinManufacture from materials of any heading,
including other materials of heading No. 30.02. The
materials of this description may also be used,provided their value does not exceed 20% of the ex-works price of the productWT/COMTD/N/6/Add.2
Page 45
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- haemoglobin, blood globulin and serumglobulinManufacture from materials of any heading,
including other materials of heading No. 30.02. Thematerials of this description may also be used,provided their value does not exceed 20% of the ex-
works price of the product
- other Manufacture from materials of any heading,
including other materials of heading No. 30.02. Thematerials of this description may also be used,provided their value does not exceed 20% of the ex-works price of the product
30.03and
30.04Medicaments (excluding goods of heading
No. 30.02, 30.05 and 30.06)Manufacture from materials other than active
substances. However, materials of heading
No. 30.03 or 30.04 may be used provided their
value, taken together, does not exceed 20% of theex-works price of the product
30.05 Wadding, gauze, bandages and similar
articles (e.g. dressings, adhesive plasters,poultices) impregnated or coated with
pharmaceutical substances or put up in
forms or packings for retail sale formedicinal, surgical, dental or veterinary useManufacture from materials of any heading, except
pharmaceutical substances. However, the value ofmaterials of heading No. 30.05 used may not exceed
20% of the ex-works price of the product
ex 30.06 Chemical contraceptive preparations based
on hormones or spermicides; bone cementManufacture from materials of any heading, except
active substances
exChapter31Fertilizers except for heading No. ex 31.05,
for which the rules are set out below:Manufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, materials classified under the
same heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 31.05 Mineral or chemical fertilizers containing
two or three of the fertilizing elementsnitrogen, phosphorus and potassium; otherfertilizers; goods of this Chapter, in tabletsor similar forms or in packages of a gross
weight not exceeding 10 kg, except for:
    - sodium nitrate    - calcium cyanamide    - potassium sulphate    - magnesium potassium sulphateManufacture in which:
- all the materials used are classified under a heading
other than that of the product. However, materials
classified under the same heading may be used provided
their value does not exceed 20% of the ex-works price ofthe product, and
- the value of all the materials used does not exceed 50%
of the ex-works price of the product
ex
Chapter
32Tanning or dyeing extracts; tannins and their
derivatives; dyes, pigments and other
colouring matter; paints and varnishes; puttyand other mastics; inks; except for headingNo. ex 32.01 and 32.05, for which the rulesare set out below:Manufacture in which all the materials used are
classified under a heading other than that of the
product.  However, materials classified under thesame heading may be used provided their value doesnot exceed 20% of the ex-works price of the product
ex 32.01 Tannins and their salts, ethers, esters and
other derivativesManufacture from tanning extracts of vegetable
origin
32.05 Colour lakes; preparations as specified in
note 3 to this Chapter based on colour lakes6Manufacture from materials of any heading, exceptheading No. 32.03, 32.04 and 32.05. However,
materials of heading No. 32.05 may be usedprovided their value does not exceed 20% of the ex-works price of the product
                                                     
6 Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in
the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
exChapter33Essential oils and resinoids; perfumery,
cosmetic or toilet preparations; except forheading No. ex 33.01 and ex 33.06, forwhich the rules are set out below:Manufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, materials classified under thesame heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 33.01 Essential oils (terpeneless or not), including
concretes and absolutes; resinoids;concentrates of essential oils in fats, in fixedoils, in waxes or the like, obtained byenfleurage or maceration; terpenic by-products of the deterpenation of essential
oils; aqueous distillates and aqueous
solutions of essential oilsManufacture from materials of any heading,
including materials of a different “group”
7 under this
heading.  However, materials of the same "group"may be used, provided their value does not exceed20% of the ex-works price of the product
ex 33.06 Yarn used for cleaning between the teeth
(dental floss)Manufacture from:
-  natural fibres not carded or combed or otherwise
processed for spinning,
- chemical materials or textile pulp, or
- materials for the manufacture of paper
exChapter34Soap, organic surface-active agents, washing
preparations, lubri cating preparations,
artificial waxes, prepared waxes, polishing orscouring preparations, candles and similar
articles, modelling pastes, 'dental waxes' and
dental preparations with a basis of plaster;except for heading No. ex 34.03 and 34.04,for which the rules are set out belowManufacture in which all the materials used are
classified under a heading other than that of theproduct.  However, materials classified within thesame heading may be used provided their value does
not exceed 20% of the ex-works price of the product
ex 34.03 Lubricating preparations containing
petroleum oils or oils obtained frombituminous minerals, provided they
represent less than 70% by weightRefining and/or one or more special processes
8
OR
Other operations in which all the materials used are
classified under a heading other than that of the
product.  However, materials classified under thesame heading may be used provided their value doesnot exceed 50% of the ex-works price of the product
ex 34.04 Artificial waxes and prepared waxes with a
basis of paraffin, petroleum waxes, waxes
obtained from bituminous minerals, slack
wax or scale waxManufacture in which all the materials used are
classified within a heading other than that of the
product.  However, materials classified within the
same heading may be used provided their value doesnot exceed 50% of the ex-works price of the product
exChapter35Albuminoidal substances; modified starches;
glues; enzymes; except for headingNo. 35.05 and ex 35.07 for which the rulesare set out belowManufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified within thesame heading may be used provided their value does
not exceed 50% of the ex-works price of the product
35.05 Dextrins and other modified starches (for
example, pregelatinized or esterifiedstarches); glues based on starches, or ondextrins or other modified starches:
 - Starch ethers and esters Manufacture from materials of any heading,
including other materials of heading No. 35.05
                                                     
7 ”group” is regarded as any part of the heading separated from the rest by a semi-colon.
8 See Introductory Note 6.WT/COMTD/N/6/Add.2
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Other Manufacture from materials of any heading, except
those of heading No. 11.08
ex 35.07 Prepared enzymes not elsewhere specified or
includedManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
Chapter
36Explosives; pyrotechnic products; matches;
pyrophoric alloys; certain combustible
preparationsManufacture in which all the materials used are
classified within a heading other than that of the
product.  However, materials classified within thesame heading may be used provided their value doesnot exceed 20% of the ex-works price of the product
exChapter37Photographic or cinematographic goods;
except for heading No. 37.01, 37.02and 37.04 for which the rules are set out
below:Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified within the
same heading may be used provided their value does
not exceed 20% of the ex-works price of the product
37.01 Photographic plates and film in the flat,
sensitized, unexposed, of any material otherthan paper, paperboard or textiles; instantprint film in the flat, sensitized, unexposed,
whether or not in packsManufacture in which all the materials used are
classified under a heading other than headingNo. 37.01 or 37.02
37.02 Photographic film in rolls, sensitized,
unexposed, of any material other than paper,paperboard or textiles; instant print film inrolls, sensitized, unexposedManufacture in which all the materials used are
classified within a heading other than headingNo. 37.01 or 37.02
37.04 Photographic plates, film, paper, paperboard
and textiles, exposed but not developedManufacture in which all the materials used are
classified within a heading other than headingNo. 37.01 to 37.04
ex
Chapter
38Miscellaneous chemical products; except for
heading No. ex 38.01, ex 38.03, ex 38.05,
ex 38.06, ex 38.07, ex 38.11, 38.08 to 38.14,38.18 to 38.20, 38.22, 38.23 and 38.24 forwhich the rules are set out below:Manufacture in which all the materials used are
classified within a heading other than that of the
product.  However, materials classified within thesame heading may be used provided their value doesnot exceed 20% of the ex-works price of the product
ex 38.01 - Colloidal graphite in suspension in oil and
semicolloidal graphite; carbonaceous
pastes for electrodesManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price of
the product
- Graphite in paste form, being a mixture of
more than 30% by weight of graphite withmineral oilsManufacture in which the value of the materials of
heading No. 34.03 used must not exceed 20% of theex-works price of the product
ex 38.03 Refined tall oil Refining of crude tall oil
ex 38.05 Spirits of sulphate turpentine, purified Purification by distillation or refining of raw spirits
of sulphate turpentine
ex 38.06 Ester gums Manufacture from resin acids
ex 38.07 Wood pitch (wood tar pitch) Distillation of wood tar
  ex 38.11 Prepared additives for lubricating oil,
containing petroleum oils or oils obtainedfrom bituminous mineralsManufacture in which the value of the materials of
heading No. 38.11 used does not exceed 50% of theex-works price of the product
38.08 to
38.14,
38.18 to38.20,38.22 and38.24Various chemical products:WT/COMTD/N/6/Add.2
Page 48
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- The following of heading No. 38.24:
- prepared binders for foundry moulds or cores
  based on natural resinous products
- naphthenic acids, their water insoluble salts
and their esters
- sorbitol other than that of heading No. 29.05- petroleum sulphonates, excluding petroleu
m
  sulphonates of alkali metals, of ammoniu m
  or of ethanolamines; thiophenated sulphonic  acids of oils obtained from bituminous
   minerals, and their salts
- ion exchangers- getters for vacuum tubes- alkaline iron oxide for the purification of gas- ammoniacal gas liquors and spent oxide
  produced in coal gas purificatio
n
- sulphonaphthenic acids, their water insoluble
  salts and their esters
- fusel oil and Dippel's oil- mixtures of salts having different anions- copying pastes with a basis of gelatin, whethe
r
 or not on a paper or textile backingManufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, materials classified within thesame heading may be used provided their value does
not exceed 20% of the ex-works price of the product
  - Other Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 38.23 Industrial fatty alcohols Manufacture from materials of any heading,
including fatty acids of heading No. 38.23
39.01 to39.15Plastics in primary forms, parings and scrap,
of plastic:
- Addition homopolymerization products Manufacture in which:
    - the value of all the materials used does not
exceed 50% of the ex-works price of the product,
and
    - the value of any materials of Chapter 39 used
does not exceed 20% of the ex-works price of theproduct
9
- Other Manufacturing in which the value of the materials of
Chapter 39 used does not exceed 20% of the ex-
works price of the product10
39.16 to39.21Semi-manufactures of plastics:
 - Flat products, further worked than only
surface-worked or cut into forms other thanrectangles; other products, further workedthan only surface-workedManufacturing in which the value of the materials of
Chapter 39 used does not exceed 50% of the ex-works price of the product
 - Other:
                                                     
9 For  products composed of materials classified both under heading No. 39.01 to 39.06 on the one hand and 39.07 to 39.11 on
the other, this restriction shall only apply to that group of materials that accounts for the greatest proportion by weight of the product.
10 For  products composed of materials classified both under heading No. 39.01 to 39.06 on the one hand and 39.07 to 39.11 on
the other, this restriction shall only apply to that group of materials that accounts for the greatest proportion by weight of the product.WT/COMTD/N/6/Add.2
Page 49
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 -- Addition homopolymerization products Manufacture in which:
    - the value of all the materials used does not
exceed 50% of the ex-works price of the product,and
    - the value of any materials of Chapter 39 used
does not exceed 20% of the ex-works price of theproduct
11
 -- Other Manufacture in which the value of any materials of
Chapter 39 used does not exceed 20% of the ex-works price of the product
12
39.22 to39.26Articles of plastic Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price of
the product
ex 40.01 Laminated slabs of crepe rubber for shoes Lamination of sheets of natural rubber
40.05 Compounded rubber, unvulcanized, in
primary forms or in plates, sheets or stripManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
40.12 Retreaded or used pneumatic tyres of rubber;
solid or cushion tyres, interchangeable tyretreads and tyre flaps of rubberManufacture from materials of any heading, except
those of heading No. 40.11 or 40.12
ex 40.17 Articles of hard rubber Manufacture from hard rubber
ex 41.02 Raw skins of sheep or lambs, without wool
onRemoval of wool from sheep or lamb skins, with
wool on
41.04 to
41.07Leather, without hair or wool other than
leather of heading No. 41.08 or 41.09Retanning of pre-tanned leather
ORManufacture in which all the materials used areclassified under a heading other than that of theproduct
41.09 Patent leather and patent laminated leather;
metallized leatherManufacture from leather of heading No. 41.04
to 41.07 provided its value does not exceed 50% of
the ex-works price of the product
ex 43.02 Tanned or dressed furskins, assembled
plates, crosses and similar formsManufacture from non-assembled, tanned or dressed
furskins
43.03 Articles of apparel, clothing accessories and
other articles of furskinManufacture from non-assembled, tanned or dressed
furskins, of heading No. 43.02
ex 44.07 Wood sawn or chipped lengthways, sliced or
peeled, of a thickness exceeding 6 mm,planed, sanded or finger-jointedPlaning, sanding or finger-jointing
ex 44.08 Veneer sheets and sheets for plywood, of a
thickness not exceeding 6 mm, spliced, and
other wood sawn lengthways, sliced orpeeled, of a thickness not exceeding 6 mm,planed, sanded or finger-jointedSplicing, planing, sanding or finger-jointing
ex 44.09 Wood (including strips and friezes for
parquet flooring, not assembled)continuously shaped (tongued, grooved,
rebated, chamfered, V-jointed, beaded,
moulded, rounded or the like) along any ofits edges or faces, whether or not planed,sanded or finger-jointedSanding or finger-jointing
                                                     
11 For  products composed of materials classified both under heading No. 39.01 to 39.06 on the one hand and 39.07 to 39.11 on
the other, this restriction shall only apply to that group of materials that accounts for the greatest proportion by weight of the product.
12 For  products composed of materials classified both under heading No. 39.01 to 39.06 on the one hand and 39.07 to 39.11 on
the other, this restriction shall only apply to that group of materials that accounts for the greatest proportion by weight of the product.WT/COMTD/N/6/Add.2
Page 50
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
 - Beadings and mouldings Beading or moulding
ex 44.10 toex 44.13Beadings and mouldings, including moulded
skirting and other moulded boardsBeading or moulding
ex 44.15 Packing cases, boxes, crates, drums and
similar packings, of woodManufacture from boards not cut to size
ex 44.16 Casks, barrels, vats, tubs and other coopers'
products and parts thereof, of woodManufacture from riven staves, not further worked
than sawn on the two principal surfaces
ex 44.18  - Builders' joinery and carpentry of wood Manufacture in which all the materials used are
classified within a heading other than that of the
product.  However, cellular wood panels, shinglesand shakes may be used
 - Beadings and mouldings Beading or moulding
ex 44.21 Match splints; wooden pegs or pins for
footwearManufacture from wood of any heading except
drawn wood of heading No. 44.09
45.03 Articles of natural cork Manufacture from cork of heading No. 45.01
ex 48.11 Paper and paperboard, ruled, lined or squared
onlyManufacture from paper-making materials of
Chapter 47
48.16 Carbon paper, self-copy paper and other
copying or transfer papers (other than those
of heading No. 48.09), duplicator stencilsand offset plates, of paper, whether or not putup in boxesManufacture from paper-making materials of
Chapter 47
48.17 Envelopes, letter cards, plain postcards and
correspondence cards, of paper orpaperboard; boxes, pouches, wallets and
writing compendiums, of paper or
paperboard, containing an assortment ofpaper stationeryManufacture in which:
    -  all the materials used are classified within a
heading other than that of the product, and
    -  the value of all the materials used does not
exceed 50% of the ex-works price of the product
ex 48.18 Toilet paper Manufacture from paper-making materials of
Chapter 47
ex 48.19 Cartons, boxes, cases, bags and other
packing containers, of paper, paperboard,cellulose wadding or webs of cellulose fibresManufacture in which:
    -  all the materials used are classified within a
heading other than that of the product, and
    -  the value of all the materials used does not
exceed 50% of the ex-works price of the product
ex 48.20 Letter pads Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 48.23 Other paper, paperboard, cellulose wadding
and webs of cellulose fibres, cut to size or
shapeManufacture from paper-making materials of
Chapter 47
49.09 Printed or illustrated postcards; printed cards
bearing personal greetings, messages orannouncements, whether or not illustrated,with or without envelopes or trimmingsManufacture from materials not classified within
heading No. 49.09 or 49.11
49.10 Calendars of any kind, printed, including
calendar blocks:
-  Calendars of the 'perpetual' type or with
replaceable blocks mounted on bases other
than paper or paperboardManufacture in which:
    -  all the materials used are classified within a
heading other than that of the product, and
    -  the value of all the materials used does not
exceed 50% of the ex-works price of the product
 - Other Manufacture from materials not classified within
heading No. 49.09 or 49.11WT/COMTD/N/6/Add.2
Page 51
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
55.01 to55.07Synthetic or artificial staple fibres Manufacture from chemical materials or textile pulp
ex
Chapters50 to 55Yarn, monofilament and thread:
  - Silk yarn Manufacture from raw silk or silk waste, not carded
or combed or otherwise prepared for spinning
- Other Manufacture from:
    - natural fibres not carded or combed or otherwise
prepared for spinning,
    - chemical materials or textile pulp, or    - paper-making materials
ex
Chapters
50 to 55Woven fabrics:
 - Incorporating rubber thread Manufacture from single yarn
 - Other Manufacture from:
- coir yarn,- natural fibres- man-made staple fibres not carded or combed or
otherwise prepared for spinning,
 - chemical materials or textile pulp, or
 - paperOR - Printing accompanied by at least two preparatory
or finishing operations (such as scouring,bleaching, mercerizing, heat setting, raising,
calendering, shrink resistance processing,
permanent finishing, decatizing, impregnating,mending and burling) where the value of theunprinted fabric used does not exceed 47.5% of theex-works price of the product
ex
Chapter
56Wadding, felt and non-wovens; special
yarns, twine cordage, ropes and cables and
articles thereof except for heading No. 56.02,56.04, 56.05 and 56.06, for which the rulesare set out belowManufacture from:
    - coir yarn,
    - natural fibres,    - chemical materials or textile pulp, or    - paper-making materials
56.02 Felt, whether or not impregnated, coated,
covered or laminated:
- Needleloom felt Manufacture from:
 - natural fibres, or
 - chemical materials or textile pulp
However: - polypropylene filament of heading No. 54.02, - polypropylene fibres of heading No. 55.03 or
55.06, or
 - polypropylene filament tow of heading No. 55.01,
of which the denomination in all cases of a single
filament or fibre is less than 9 decitex may be usedprovided that their value does not exceed 40% of theex-works price of the productWT/COMTD/N/6/Add.2
Page 52
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
56.04 Rubber thread and cord, textile covered;
textile yearn, and strip and the like ofheading No. 54.04 or 54.05. impregnated,coated, covered or sheathed with rubber or
plastic:
- Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile
covered
- Other Manufacture from:
    - natural fibres not carded or combed or      otherwise prepared for spinning    - chemical materials or textile pulp, or    - paper-making materials
56.05 Metallized yarn, whether or not gimped,
being textile yarn, or strip or the like of
heading No. 54.04 or 54.05, combined withmetal in the form of thread, strip or powderor covered with metalManufacture from:
- natural fibres,
- man-made staple fibres not carded or combed or
otherwise prepared for spinning,
- chemical materials or textile pulp, or- paper-making materials
56.06 Gimped yarn, and strip and the like of
heading No. 54.04 or 54.05, gimped (otherthan those of heading No. 56.05 and gimpedhorsehair yarn); chenille yarn (includingflock chenille yarn); loop wale-yarnManufacture from:
- natural fibres,- man-made staple fibres not carded or combed or
otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
Chapter
57Carpets and other textile floor coverings:
- Of needleloom felt Manufacture from :
- natural fibres, or- chemical materials or textile pulpHowever:
- polypropylene filament of heading No. 54.02,
- polypropylene fibres of heading No. 55.03 or 55.06,
or
- polypropylene filament tow of heading No. 55.01,of which the denomination in all cases of a single
filament or fibre is less than 9 decitex may be used
provided that their value does not exceed 40% of the
ex-works price of the product
- Of other felt Manufacture from:
- natural fibres not carded or combed or otherwise
prepared for spinning, or
- chemical materials or textile pulp
- Other Manufacture from:
- coir yarn,
- synthetic or artificial filament yarn,- natural fibres, or- man-made staple fibres not carded or combed or
otherwise prepared for spinning
exChapter
58Special woven fabrics; tufted textile fabrics;
lace; tapestries; trimmings, embroidery,
except for heading Nos 58.05 and 58.10; the
rule for heading No. 58.10 is set out below:
- Combined with rubber thread Manufacture from single yarnWT/COMTD/N/6/Add.2
Page 53
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- Other Manufacture from:
- natural fibres,- man-made staple fibres not carded or combed or
otherwise prepared for spinning, or
- chemical materials or textile pulp
OR- Printing accompanied by at least two finishing
operations (such as scouring, bleaching,mercerizing, heat setting, raising, calendering,shrink resistance processing, permanent finishing,
decatizing, impregnating, mending and burling)
where the value of the unprinted fabric used doesnot exceed 47.5% of the ex-works price of theproduct
58.10 Embroidery in the piece, in strips or in motifs Manufacture from yarn
59.01 Textile fabrics coated with gum or
amylaceous substances, of a kind used for
the outer covers of books or the like; tracing
cloth; prepared painting canvas; buckram andsimilar stiffened textile fabrics of a kind usedfor hat foundationsManufacture from yarn
59.02 Tyre cord fabric of high tenacity yarn of
nylon or other polyamides, polyesters orviscose rayon:
- Containing not more than 90% by weight of
textile materialsManufacture from yarn
- Other Manufacture from chemical materials or textile pulp
59.03 Textile fabrics impregnated, coated, covered
or laminated with plastics,other than those of heading No. 59.02Manufacture from yarn
59.04 Linoleum, whether or not cut to shape; floor
coverings consisting of a coating or covering
applied on a textile backing, whether or not
cut to shapeManufacture from yarn
59.05 Textile wall coverings:
-  Impregnated, coated, covered or laminated
with rubber, plastics or other materialsManufacture from yarn
-  Other Manufacture from:
- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or
otherwise prepared for spinning, or
- chemical materials or textile pulpOR- Printing accompanied by at least two preparatory
or finishing operations (such as scouring,bleaching, mercerizing, heat setting, raising,
calendering, shrink resistance processing,
permanent finishing, decatizing, impregnating,mending and burling) where the value of theunprinted fabric used does not exceed 47,5% of theex-works price of the product
59.06 Rubberized textile fabrics, other than those
of heading No. 59.02:WT/COMTD/N/6/Add.2
Page 54
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
- Knitted or crocheted fabrics Manufacture from:
natural fibres,man-made staple fibres not carded or combed orotherwise prepared for spinning, or
-    chemical materials or textile pulp
- Other fabrics made of synthetic filament
yarn, containing more than 90% by weightof textile materialsManufacture from chemical materials
- Other Manufacture from yarn
59.07 Textile fabrics otherwise impregnated,
coated or covered; painted canvas beingtheatrical scenery, studio backcloths or thelikeManufacture from yarn
59.08 Wicks made of woven, plaited or knitted
textile materials for lamps, stoves, lighters,candles and the like; incandescent gasmantles and tubular-knitted gas mantle fabrictherefor, whether impregnated or notManufacture from single yarn
59.09 to
59.11Textile articles of a kind suitable for
industrial use:
 - Polishing discs or rings other than of felt of
heading No. 59.11Manufacture from yarn or waste fabrics or rags of
heading No. 63.10
 - Other Manufacture from:
- coir yarn,- natural fibres,- man-made staple fibres not carded or combed or
otherwise prepared for spinning, or
- chemical materials or textile pulp
Chapter
60Knitted or crocheted fabrics Manufacture from:
 - natural fibres,
 - man-made staple fibres not carded or combed or
otherwise prepared for spinning, or
 -  chemical materials or textile pulp
Chapter61Articles of apparel and clothing accessories,
knitted or crochetedManufacture from:
- natural fibres,
- man-made staple fibres not carded or combed  or
otherwise prepared for spinning, or
- chemical materials or textile pulp
exChapter62Articles of apparel and clothing accessories,
not knitted or crocheted, except for headingNo. ex 62.13, 62.14 and ex 62.17 for whichthe rules are set out below:Manufacture from yarn
62.13 and
62.14Handkerchiefs, shawls, scarves, mufflers,
mantillas, veils and the likeManufacture from unbleached single yarn
ex 62.17 Stiffeners for collars and cuffs, cut to shape Manufacture in which
 - all the materials used are classified within a
heading other than that of the product, and
 - the value of all the materials used does not exceed
40% of the ex-works price of the product
63.01 to63.04Blankets, travelling rugs, bed linen etc.;
curtains, etc.; other furnishing articles:
- Of felt, of non-wovens Manufacture from:
    - natural fibres, or
    - chemical materials or textile pulp
- Other: Manufacture from unbleached single yarnWT/COMTD/N/6/Add.2
Page 55
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
63.05 Sacks and bags, of a kind used for the
packing of goodsManufacture from:
- natural fibres,- man-made staple fibres not carded or combed or
otherwise processed for spinning, or
- chemical materials or textile pulp
63.06 Tarpaulins, awnings and sunblinds; tents,
sails for boats, sailboards or landcraft;camping goods:
- Of non-wovens Manufacture from:
    -natural fibres, or    -chemical materials or textile pulp
- Other Manufacture from unbleached single yarn
63.07 Other made-up articles, including dress
patternsManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
63.08 Sets consisting of woven fabric and yarn,
whether or not with accessories, for makingup into rugs, tapestries, embroidered tablecloths or serviettes or similar textile articles,put up in packings for retail saleEach item in the set must satisfy the rule which
would apply to it if it were not included in the set.However, non-originating articles may beincorporated provided their total value does notexceed 15% of the ex-works price of the set
64.01 to
64.05Footwear Manufacture from materials of any heading except
for non-metal footwear components of heading
No. 64.06
65.03 Felt hats and other felt headgear, made from
the hat bodies, hoods or plateaux of headingNo. 65.01, whether or not lined or trimmedManufacture from yarn or textile fibres
65.05 Hats and other headgear, knitted or
crocheted, or made up from lace, felt or othertextile fabric, in the piece (but not in strips),
whether or not lined or trimmed; hair-nets of
any material, whether or not lined ortrimmedManufacture from yarn or textile fibres
66.01 Umbrellas and sun umbrellas (including
walking-stick umbrellas, garden umbrellasand similar umbrellas)Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 68.03 Articles of slate or of agglomerated slate Manufacture from worked slate
ex 68.04
and 68.05Articles manufactured from artificial
abrasive materials based on silicone carbideManufacture from materials of any heading except
materials of heading No. 68.04 or 68.05 and silicone
carbide of heading No. 28.49
ex 68.12 Articles of asbestos or of mixtures with a
basis of asbestos or with a basis of asbestosand magnesium carbonateManufacture from fabricated asbestos fibres or from
mixtures with a basis of asbestos or with a basis ofasbestos and magnesium carbonate
ex 68.14 Articles of mica; including agglomerated or
reconstituted mica on a support of paper,paperboard or other materialsManufacture from worked mica (including
agglomerated or reconstituted mica)
70.06 Glass of heading No. 70.03, 70.04 or 70.05,
bent, edge-worked, engraved, drilled,
enamelled or otherwise worked, but notframed or fitted with other materialsManufacture from materials of heading No. 70.01
70.07 Safety glass, consisting of toughened
(tempered) or laminated glassManufacture from materials of heading No. 70.01
70.08 Multiple-walled insulating units of glass Manufacture from materials of heading No. 70.01
70.09 Glass mirrors, whether or not framed,
including rear-view mirrorsManufacture from materials of heading No. 70.01WT/COMTD/N/6/Add.2
Page 56
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
70.10 Carboys, bottles, flasks, jars, pots, phials,
ampoules and other containers, of glass, of akind used for the conveyance or packing ofgoods; preserving jars of glass; stoppers, lids
and other closures, of glassManufacture in which all the materials used are
classified within a heading other than that of theproductOR
Cutting of glassware, provided the value of the uncut
glassware does not exceed 50% of the ex-works priceof the product
70.13 Glassware of a kind used for table, kitchen,
toilet, office, indoor decoration or similarpurposes (other than that of headingNo. 70.10 or 70.18)Manufacture in which all the materials used are
classified within a heading other than that of theproductOR
Cutting of glassware, provided the value of the uncut
glassware does not exceed 50% of the ex-works priceof the product
ex 70.19 Articles (other than yarn) of glass fibres Manufacture from:
- uncoloured slivers, rovings, yarn or chopped
strands, or
- glass wool
ex 71.01 Natural or cultured pearls, temporarily
threaded for transport purposesManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex 71.02,ex 71.03and ex71.04Worked precious or semi-precious stones
(natural, synthetic or reconstructed)Manufacture from unworked precious or semi-
precious stones
ex 71.06,
ex 71.08
and ex71.10Precious metals, semi-manufactured or in
powder formManufacture from unwrought precious metals
ex 71.07,
ex 71.09and ex71.11Metals clad with precious metals, semi-
manufacturedManufacture from metals clad with precious metals,
unwrought
71.16 Articles of natural or cultured pearls,
precious or semi-precious stones (natural,synthetic or reconstructed)Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
71.17 Imitation jewellery Manufacture in which all the materials used are
classified within a heading other than that of theproductOR
Manufacture from base metal parts, not plated or
covered with precious metals, provided the value ofall the materials used does not exceed 50% of the ex-works price of the product
72.07 Semi-finished products of iron or non-alloy
steelManufacture from materials of heading No. 72.01,
72.02, 72.03, 72.04 or 72.05
72.08 to72.16Flat-rolled products, bars and rods, angles,
shapes and sections of iron or non-alloy steelManufacture from ingots or other primary forms of
heading No. 72.06
72.17 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading
No. 72.07
ex 72.18,
72.19 to72.22Semi-finished products, flat-rolled products,
bars and rods, angles, shapes and sections ofstainless steelManufacture from ingots or other primary forms of
heading No. 72.18
72.23 Wire of stainless steel Manufacture from semi-finished materials of heading
No. 72.18WT/COMTD/N/6/Add.2
Page 57
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Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 72.24,72.25 to72.27Semi-finished products, flat-rolled products,
bars and rods, in irregularly wound coils, ofother alloy steelManufacture from ingots or other primary forms of
heading No. 72.24
72.28 Other bars and rods of other alloy steel;
angles, shapes and sections, of other alloy
steel; hollow drill bars and rods, of alloy or
non-alloy steelManufacture from semi-finished materials of heading
No. 72.06, 72.18 or 72.24
72.29 Wire of other alloy steel Manufacture from materials of heading No. 72.24
ex 73.01 Sheet piling Manufacture from materials of heading No. 72.06
73.02 Railway or tramway track construction
material of iron or steel, the following: rails,check-rails and rack rails, switch blades,crossing frogs, point rods and other crossing
pieces, sleepers (cross-ties), fishplates,
chairs, chair wedges, sole plates (baseplates), rail clips, bedplates, ties and othermaterial specialized for jointing or fixingrailsManufacture from materials of heading No. 72.06
73.04,
73.05 and
73.06Tubes, pipes and hollow profiles, of iron
(other than cast iron) or steelManufacture from materials of heading No. 72.06,
72.07, 72.18 or 72.24
73.08 Structures (excluding prefabricated buildings
of heading No. 94.06) and parts of structures(for example, bridges and bridge-sections,lock-gates, towers, lattice masts, roofs,roofing frameworks, doors and windows andtheir frames and thresholds for doors,
shutters, balustrades, pillars and columns), of
iron or steel; plates, rods, angles, shapes,sections, tubes and the like, prepared for usein structures, of iron or steelManufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, welded angles, shapes andsections of heading No. 73.01 may not be used
exChapter
74Copper and articles thereof, except for
heading No. 74.01 to 74.05; the rule for
heading No. ex 74.03 is set out belowManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
ex 74.03 Copper alloys, unwrought Manufacture from refined copper, unwrought, or
waste and scrap
exChapter75Nickel and articles thereof, except for
heading No. 75.01 to 75.03Manufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
 - the value of all the materials used does not exceed
50% of the ex-works price of the product
exChapter76Aluminium and articles thereof, except for
heading No. 76.01, 76.02 and ex 76.16;the rule for heading No. ex 76.16 is set outbelow:Manufacture in which
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the productWT/COMTD/N/6/Add.2
Page 58
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 76.16 Articles of aluminium; except wire gauze,
netting, mesh and similar articles (includingendless strips) of aluminium wire, andexpanded metal of aluminiumManufacture in which:
- all the materials used are classified within a heading
other than that of the product. However, gauze,netting, mesh and similar articles (including
endless strips) of aluminium wire, and expanded
metal of aluminium may be used, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
exChapter78Lead and articles thereo f, except for heading
No. 78.01 and 78.02; the rule for headingNo. 78.01 is set out belowManufacture in which:
- all the materials used are classified within a
heading other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
78.01 Unwrought lead:
- Refined lead Manufacture from "bullion" or "work" lead
- Other Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, waste and scrap of headingNo. 78.02 may not be used
ex
Chapter
79Zinc and articles thereof, except for heading
No. 79.01 and 79.02; the rule for heading
No. 79.01 is set out belowManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
79.01 Unwrought zinc Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, waste and scrap of heading
No. 79.02 may not be used
ex
Chapter80Tin and articles thereof, except for heading
No. 80.01, 80.02 and 80.07; the rule forheading No. 80.01 is set out belowManufacture in which:
 - all the materials used are classified within a
heading other than that of the product, and
 - the value of all the materials used does not exceed
50% of the ex-works price of the product
80.01 Unwrought tin Manufacture in which all the materials used are
classified within a heading other than that of the
product.  However, waste and scrap of headingNo. 80.02 may not be used
exChapter81Other base metals; articles thereof Manufacture in which the value of all the materials
classified within the same heading as the productsused does not exceed 50% of the ex-works price ofthe product
82.06 Tools of two or more of the heading
No. 82.02 to 82.05, put up in sets for retail
saleManufacture in which all the materials used are
classified within a heading other than heading
No. 82.02 to 82.05. However, tools of headingNo. 82.02 to 82.05 may be incorporated into the setprovided their value does not exceed 15% of theex-works price of the set
82.07 Interchangeable tools for hand tools, whether
or not power-operated, or for machine-tools
(for example, for pressing, stamping,
punching, tapping, threading, drilling,boring, broaching, milling, turning orscrewdriving), including dies for drawing orextruding metal, and rock-drilling or earth-
boring toolsManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
40% of the ex-works price of the productWT/COMTD/N/6/Add.2
Page 59
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
82.08 Knives and cutting blades, for machines or
for mechanical appliancesManufacture in which:
- all the materials used are classified in a heading
other than that of the product, and
- the value of all the materials used does not exceed
40% of the ex-works price of the product
ex 82.11 Knives with cutting blades, serrated or not
(including pruning knives), other than knivesof heading No. 82.08Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, knife blades and handles of basemetal may be used
82.14 Other articles of cutlery (for example, hair
clippers, butcher's or kitchen cleavers,choppers and mincing knives, paper knives);
manicure or pedicure sets and instruments
(including nail files)Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, handles of base metal may be
used
82.15 Spoons, forks, ladles, skimmers, cake-
servers, fish-knives, butter-knives, sugartongs and similar kitchen or tablewareManufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, handles of base metal may beused
ex 83.06 Statuettes and other ornaments, of base metal Manufacture in which all the materials used are
classified within a heading other than that of the
product.  However, the other materials of headingNo. 83.06 may be used provided their value does notexceed 30% of the ex-works price of the product
exChapter84Nuclear reactors, boilers, machinery and
mechanical appliances; parts thereof; exceptfor heading No. 84.03, ex 84.04, 84.18, 84.52
and 84.80 for which the rules are set out
below:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
84.03 andex 84.04Central heating boilers, other than those of
heading No. 84.02, and auxiliary plant foruse with central heating boilersManufacture in which all the materials used are
classified within a heading other than headingNo. 84.03 or 84.04
84.18 Refrigerators, freezers and other refrigerating
or freezing equipment, el ectric or other; heat
pumps other than air conditioning machines
of heading No. 84.15Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
84.52 Sewing machines, other than book-sewing
machines of heading No. 84.40; furniture,bases and covers specially designed for
sewing machines; sewing machine needles:
- Sewing machines Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all of the non-originating materials
used in assembling the head (without motor) doesnot exceed the value of the originating materials
used, and
- the thread tension, crochet and zigzag mechanisms
used are already originating
- Other Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe productWT/COMTD/N/6/Add.2
Page 60
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
84.80 Moulding boxes for metal foundry; mould
bases; moulding patterns; moulds for metal(other than ingot moulds), metal carbides,glass, mineral materials, rubber or plasticsManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
ex
Chapter
85Electrical machinery and equipment and
parts thereof; sound recorders and
reproducers, television image and soundrecorders and reproducers and parts andaccessories of such articles; except forheading No. ex 85.17, ex 85.18, 85.19 to85.21, 85.25 to 85.29 for which the rules are
set out below:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
ex 85.17 Videophones Manufacture in which:
 - the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
ex 85.18 Microphones and stands therefor;
loudspeakers, whether or not in a cabinet;audio-frequency electric amplifiers; electricamplifier systemsManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials
used does not exceed the value of theoriginating materials used
85.19 Turntables (record decks), record players,
cassette players and other sound reproducingapparatus which do not incorporate a soundrecording deviceManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
85.20 Magnetic tape recorders and other sound
recording apparatus, whether or not theseincorporate a sound reproducing deviceManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
85.21 Video recording or reproducing apparatus,
whether or not incorporating a video tunerManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
85.25 Transmission apparatus for radio-telephony,
radio-telegraphy, radio-broadcasting or
television, whether or not incorporatingreception apparatus or sound recording orreproducing apparatus; television cameras;still image video cameras and other videocamera recordersManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
85.26 Radar apparatus, radio navigational aid
apparatus and radio remote control apparatusManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials usedWT/COMTD/N/6/Add.2
Page 61
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
85.27 Reception apparatus for radio-telephony,
radio-telegraphy or radio-broadcasting,whether or not combined, in the samehousing, with sound recording or
reproducing apparatus or a clockManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
 - the value of all the non-originating materials used
does not exceed the value of the originating
materials used
85.28 Reception apparatus for television, whether
or not incorporating radio-broadcastreceivers, or sound or video reproducingapparatus; video monitors and videoprojectorsManufacture in which:
 - the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
85.29 Parts suitable for use solely or principally
with the apparatus of heading No. 85.25 to85.28:
- Suitable for use solely or principally with
video recording or reproducing apparatusManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
- Other Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
86.01 to86.06Railway or tramway locomotives, rolling-
stock and parts thereofManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
86.08 Railway or tramway track fixtures and
fittings; mechanical (including electro-mechanical) signalling, safety or trafficcontrol equipment for railways, tramways,roads, inland waterways, parking facilities,port installations or airfields; parts of the
foregoingManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
86.09 Containers (including containers for the
transport of fluids) specially designed andequipped for carriage by one or more modesof transportManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
exChapter
87Vehicles other than railway or tramway
rolling-stock and parts and accessories
thereof; except for heading No. 87.11 and
ex 87.12 for which the rules are set outbelow:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
87.11 Motorcycles (including mopeds) and cycles
fitted with an auxiliary motor, with orwithout side-cars; side-carsManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
ex 87.12 Bicycles without ball bearings Manufacture from materials not classified within
heading No. 87.14
88.04 Parachutes (including dirigible parachutes
and paragliders) and rotochutes; parts thereofand accessories thereto:WT/COMTD/N/6/Add.2
Page 62
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
  - Rotochutes Manufacture from materials of any heading including
other materials of heading No. 88.04
Chapter89Ships, boats and floating structures Manufacture in which all the materials used are
classified within a heading other than that of theproduct.  However, hulls of heading No. 89.06 may
not be used
ex
Chapter90Optical, photographic, cinematographic,
measuring, checking, precision, medical orsurgical instruments and apparatus; parts andaccessories thereof; except for headingNo. ex 90.05, ex 90.06, 90.07, 90.11,ex 90.18 and 90.28 for which the rules are set
out below:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
ex 90.05 Binoculars, monoculars, other optical
telescopes and mountings therefor, exceptastronomic retracting telescopes andmountings thereforManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originating
materials used
ex 90.06 Photographic (other than cinematographic)
cameras; photographic flashlight apparatusand flashbulbs other than electrically ignitedflashbulbsManufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- where the value of all the non-originating materials
used does not exceed the value of the originatingmaterials used
90.07 Cinematographic cameras and projectors,
whether or not incorporating sound
recording or reproducing apparatusManufacture in which:
- in which the value of all the materials used does not
exceed 40% of the ex-works price of the product,and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
90.11 Compound optical microscopes, including
those for photomicrography,
cinephotomicrography or microprojectionManufacture:
- in which the value of all the materials used does
not exceed 40% of the ex-works price of theproduct, and
 - the value of all the non-originating materials used
does not exceed the value of the originating
materials used
ex 90.18 Dentists' chairs incorporating dental
appliances or dentists' spittoonsManufacture from materials of any heading,
including other materials of heading No. 90.18
90.28 Gas, liquid or electricity supply or
production meters, including calibratingmeters therefor:
- Parts and accessories Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
- Other Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials usedWT/COMTD/N/6/Add.2
Page 63
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
exChapter91Clocks and watches and parts thereof; except
for heading No. 91.05, 91.09 to 91.13 forwhich the rules are set out below:Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
91.05 Other clocks and watches Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
91.09 Clock movements, complete and assembled Manufacture in which:
- the value of all the materials used does not exceed
40% of the ex-works price of the product, and
- the value of all the non-originating materials used
does not exceed the value of the originatingmaterials used
91.10 Complete watch or clock movements,
unassembled or partly assembled (movementsets); incomplete watch or clock movements,
assembled; rough watch or clock movementsManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
91.11 Watch cases and parts thereof Manufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
91.12 Clock cases and cases of a similar type for
other goods of this Chapter, and parts thereofManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price ofthe product
91.13 Watch straps, watch bands and watch
bracelets, and parts thereof:
-  Of base metal, whether or not plated, or
clad with precious metalManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
- Other Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
Chapter92Musical instruments; parts and accessories of
such articlesManufacture in which the value of all the materials
used does not exceed 40% of the ex-works price of
the product
Chapter
93Arms and ammunitions; parts and
accessories thereofManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
94.05 Lamps and lighting fittings including
searchlights and spotlights and parts thereof,not elsewhere specified or included;illuminated signs, illuminated name-plates
and the like, having a permanently fixed light
source, and parts thereof not elsewherespecified or includedManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
94.06 Prefabricated buildings Manufacture in which the value of all the materials
used does not exceed 50% of the ex-works price ofthe product
95.03 Other toys; reduced-size ("scale") models
and similar recreational models, working or
not; puzzles of all kindsManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
ex 95.06 Golf clubs and parts thereof Manufacture from roughly shaped blocksWT/COMTD/N/6/Add.2
Page 64
HS
Heading
No.Description of product Working or processing
Carried out on non-originating materials that
confers originating status
ex 96.01andex 96.02Articles of animal, vegetable or mineral
carving materialsManufacture from "worked" carving materials of the
same heading
ex 96.03 Brooms and brushes (except for besoms and
the like), hand-operated mechanical floor
sweepers, not motorized, paint pads and
rollers, squeegees and mopsManufacture in which the value of all the materials
used does not exceed 50% of the ex-works price of
the product
96.05 Travel sets for personal toilet, sewing or shoe
or clothes cleaningEach item in the set must satisfy the rule which
would apply to it if it were not included in the set.However, non-originating articles may beincorporated, provided their total value does notexceed 15% of the ex-works price of the set
96.06 Buttons, press-fasteners, snap-fasteners and
press-studs, button moulds and other parts of
these articles; button blanksManufacture in which:
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
96.08 Ball point pens; felt tipped and other porous-
tipped pens and markers; fountain pens,
stylograph pens and other pens; duplicating
stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders;parts (including caps and clips) of theforegoing articles, other than those ofheading No. 96.09Manufacture in which all the materials used are
classified in a heading other than that of the product.
However, nibs or nib points may be used.
96.12 Typewriter or similar ribbons, inked or
otherwise prepared for giving impressions,
whether or not on spools or in cartridges;ink-pads, whether or not inked, with orwithout boxesManufacture in which
- all the materials used are classified within a heading
other than that of the product, and
- the value of all the materials used does not exceed
50% of the ex-works price of the product
ex 96.14 Smoking pipes or pipe bowls Manufacture from roughly shaped blocksWT/COMTD/N/6/Add.2
Page 65
Appendix I to Part II
CERTIFICATE OF ORIGIN, FORM A
Printing instructions
1. The certificate of origin, Form A, must conform to the specimen shown in this appendix.  The
form shall be printed in English or French.
2. The notes on the reverse of the form may be printed in a language other than English or
French.
3. Each form shall measure 210  x  297 mm; a tolerance of up to plus 8 mm or minus 5 mm in
length may be allowed.  The paper used must be white, sized for writing, not containing mechanical
pulp and weighing not less than 25 g/m2.  It shall have a printed green guilloche pattern background
making any falsification by mechanical or chemical means apparent to the eye.
4. If the forms have several copies, only the top copy, which is the original, shall be printed with
a printed green guilloche-pattern background.
5. The competent authorities may print the form s themselves or may have them printed by
approved printers.  In the latter case, each form must include a reference to such approval.  Each formmust bear the name and address of the printer or a mark by which the printer can be identified.  It
shall also bear a serial number, either printed or not, by which it can be identified.
6. Certificates of origin, a specimen of which is shown in this appendix, shall be accepted as
from the date these Regulations enter into force.   Certificates made out in accordance with the
previous specimen shall be accepted for a transitional period of six months.WT/COMTD/N/6/Add.2
Page 66
Appendix II to Part II
INVOICE DECLARATION
The invoice declaration referred to in Section 22, the text of which is given below, must be
made out in accordance with the footnotes.  However, the footnotes do not have to be reproduced.
(a) English version
The exporter of the products covered by this document (customs authorization N° ...13)
declares that, except where otherwise clea rly indicated, these products are of .......................
preferential origin according to the rules of origin of the Norwegian Generalized System ofPreferences.
.....................................................
14)
(place and date)
....................................................15)
(Signature of the exporter; in addition the name of the person signing the declaration has to be
indicated in clear script)
(b) French version
L'exportateur des produits couverts par le présent document (autorisation douanière n° ….13)
déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle .. au sens des
règles d'origine du Système des préférences tarifaires généralisées de la Norvège.
…...........................................14)
(Lieu et date)
..…..........................................15)
(Signature de l'exportateur; le nom de la personne qui signe la déclaration doit en plus être
indiqué avec des caracterères imprimés)
                                                     
13 When the invoice declaration is made out by an approved Norwegian exporter as referred to in
Section 24 of these regulations, the authorization number of the approved exporter must be entered in this space.For export from a GSP beneficiary country and when the invoice declaration is not made out by an approvedNorwegian exporter, the words in brackets shall be omitted or the space left blank.
14 These indications may be omitted if the information is contained on the document itself (the invoice).
15 In cases where the exporter is not required to si gn in accordance with the provisions of Sections 22
and 24 of these regulations, the exemption of signature also implies the exemption of the name of the signatory.WT/COMTD/N/6/Add.2
Page 67
Appendix III to Part II
MOVEMENT CERTIFICATE EUR.1
Printing instructions
1. The movement certificate EUR.1 must conform to  the specimen shown in this appendix.  The
certificate shall be printed in English or French.  The notes on the reverse of the certificate may be
printed in a language other than English or French.
2. Each form shall measure 210  x  297 mm. A tolerance of up to plus 5 mm in length is
allowed.  The paper used must be white, sized for writing, not containing mechanical pulp and
weighing not less than 25 g/m2.  It shall have a printed green guilloche pattern background making
any falsification by mechanical or chemical means apparent to the eye.
3. The competent authorities may print the certifi cates themselves or may have them printed by
approved printers.  In the latter case each movement certificate EUR.1 must include a reference to
such approval.  Each certificate must bear the name and address of the printer or a mark by which theprinter can be identified.  It shall also bear a serial number, either printed or not, by which it can be
identified.
The certificate shall be completed in English or French.WT/COMTD/N/6/Add.2
Page 68
MOVEMENT CERTIFICATE  EUR.1
1.  Exporter  (Name, full address, country) EUR.1 N° A 000.000
See notes overleaf before completing this form
2.  Certificate used in preferential trade between
……….   ……………………………………………….
3.  Consignee (Name, full address, country)
     (Optional)And
…………………………………………………………
(insert appropriate countries, group of countries or territories)
4.  Country, group of
countries or territory in
which the products are
considered as originating5.  Country, group of countries or
territory of destination
6.  Transport details (Optional) 7.  Remarks
1) If goods
are not
packed,
indicatenumber ofarticles or
state “in
bulk”, asappropriate.8.  Item number; marks and numbers; number and kind of packages(1);
description of goods9. Gross weight
(kg) or other
measure (l, m³,
etc.)10.Invoices
(Optional)
2) Complete
only wherethe
regulations of
the exportingcountry orterritory
require.11.  CUSTOMS ENDORSEMENT
Declaration certified
Export document (2)
Form……………………No. ………
From………………………Customs office…………….
Issuing country or territory
………………………………………………………………………………Date
……………………………………..
(Signature)Stamp12.  DECLARATION BY THE EXPORTER
I, the undersigned, declare that the goods described
above meet the conditions required for the issue of
this certificate.
Place and date:   ………………...
…………………………………………………..
(Signature)WT/COMTD/N/6/Add.2
Page 69
(reverse)
13.  REQUEST FOR VERIFICATION, to 14.  RESULT OF VERIFICATION
Verification carried out shows that this certificate (1)
□
Was issued by the Customs Office indicated and that the information
contained therein is accurate.
□
Does not meet the requirements as to authenticity and accuracy (seeremarks appended).
Verification of the authenticity and accuracy of thiscertificate is requested
……………………………………………………
(Place and date )
Stamp
………………………………………………..
(Signature)…………………………………………………………………………
(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 alteration must be made by deleting
the incorrect particulars and adding any necessary corrections .  Any such alteration must be initialled by the person who
completed the certificate 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.  A horizontal line must be drawn immediately below the last item.  Any unused sp ace must be struck through in
such a manner as to 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.WT/COMTD/N/6/Add.2
Page 70
APPLICATION FOR A MOVEMENT CERTIFICATE
1.  Exporter  (Name, full address, country) EUR.1 N° A 000.000
See notes overleaf before completing this form
2.  Certificate used in preferential trade between
……….
3.  Consignee (Name, full address, country)
    (Optional)And
……………………………………………………………….
(insert appropriate countries, group of countries or territories)
4.  Country, group of
countries or territory in
which the products are
considered as originating5.  Country, group of countries or
territory of destination
6.  Transport details (Optional) 7.  Remarks
1) If goods
are not
packed,indicatenumber
of articles or
state “inbulk”, asappropriate.Item number; marks and numbers; number and kind of packages (1);
description of goods9. Gross weight
(kg) or other
measure (l, m³,etc.)10.  Invoices
(Optional)WT/COMTD/N/6/Add.2
Page 71
PART III
Scope of Products (Coverage)
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 documents16:
……………………………………………………………………………………………..
……………………………………………………………………………………………..……………………………………………………………………………………………..
UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these
authorities may require for the purpose of issuing the attach ed certificate, and undertake, if required, to agree to
any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out
by the said authorities;
REQUEST the issue of the attached certificate for these goods.
……………………………………………………………..
(Place and date)
……………………………………………………………..
(Signature)
                                                     
16 For example: import documents, movement certificates, invoices, manufacturer’s declarations, etc., referring to
the products used in manufacture or to the goods re-exported in the same state.WT/COMTD/N/6/Add.2
Page 72
LIST 1
Products Qualifying for 30 per cent Reduction of the Normally Applicable Customs Duty when
Originating in a "Least-Dev eloped" GSP-Country (LDC)
Preferential tariff treatemnt is given within indi cative ceilings of 20.000 tonnes for protein feeding
stuffs, 75.000 tonnes for carbohydrate feeding stuffs and 100.000 tonnes for grain for human consumption.
Products marked with (*) are subject to an automatic licencing system.
Heading No. Description of Products
* ex 04.02 Milk and cream, concentrated or cont aining added sugar or other sweetening matter.
.1000  - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%
 - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
.2100  - - Not containing added sugar or other sweetening matter
.2900  - - Other
* ex 04.04 Whey, whether or not concentrated or containing added sugar or other sweetening
matter; products consisting of natural milk constituents, whether or not containing
added sugar or other sweetening matter,  not elsewhere specified or included.
ex .1000  - Whey and modified whey, whether or not concentrated or containing added sugar or
other sweetening matter
.9000  - Other
* ex 04.05 Butter and other fats and oils derived from milk; dairy spreads.
.1000  - Butter
.9000  - Other
* ex 05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape),
treated with acid or degelatinised; powder and waste of these products.
 - Other:
.9010  - - For feed purpose
* ex 05.11 Animal products not el sewhere specified or included; de ad animals of Chapter 1 or 3,
unfit for human consumption.
 - Other:
 - -  Products of fish or crustaceans, molluscs  or other aquatic invertebrates; dead animals
of Chapter 3:
 - - - For feed purpose:
.9111  - - - - Waste fish (industrial fish)
.9112  - - - - Fish heads and tails, dried, whether or not cut
.9113  - - - - Other fish waste
.9119  - - - - Other
 - - Other:
 - - - Blood powder, unfit for human consumption:
.9911  - - - - For feed purpose
 - - - Meat and blood:
.9930  - - - - For feed purpose
 - - - Other:
.9980  - - - - For feed purposeWT/COMTD/N/6/Add.2
Page 73
Heading No. Description of Products
* ex 07.09 Other vegetables, fresh or chilled.
 - Other:
 - - Sweet corn:
.9041  - - - For feed purpose
* ex 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
 - Sweet corn:
.4010  - - For feed purpose
* ex 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solu tions), but unsuitable in that state for
immediate consumption.
 - Other vegetables; mixtures of vegetables:
 - - Sweet corn:
.9011  - - - For feed purpose
* ex 07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but  not further prepared.
 - Other vegetables; mixtures of vegetables:
 - - Sweet Corn:
.9031  - - - For feed purpose
* ex 07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.
.1000  - Peas ( Pisum sativum )
 - Chickpeas (garbanzos):
.2010  - - For feed purpose
 - Beans ( Vigna spp., Phaseolus spp. ):
.3100  - - Beans of the species Vigna mungo (L.) Heeper  or Vigna radiata (L.) Wilczek
.3200  - - Small red ( Adzuki ) beans ( Phaeolus  or Vigna angularis )
.3300  - - Kidney beans, including white pea beans ( Phaseolus vulgaris )
.3900  - - Other
 - Lentils:
.4010  - - For feed purpose
 - Broad beans ( Vicia faba var. major ) and horse beans ( Vicia faba var. equina  and Vicia
faba  var. minor ):
.5010  - - For feed purpose
.9000  - Other
* ex 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and
tubers with high starch or i nulin content, fresh, chilled,  frozen or dried, whether or
not sliced or in the form of pellets; sago pith.
 - Manioc (cassava):
.1010  - - For feed purpose
 - Sweet potatoes:
.2010  - - For feed purpose
.9000  - Other
* ex 08.05 Citrus fruit, fresh or dried.WT/COMTD/N/6/Add.2
Page 74
Heading No. Description of Products
 - Oranges:
.1010  - - For feed purpose
 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus
hybrids:
.2010  - - For feed purpose
 - Lemons ( Citrus limon, Citrus limonum ) and limes ( Citrus aurantifolia ):
.3011  - - Lemons for feed purpose
.3030  - - Limes for feed purpose
 - Grapefruit:
.4010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* 08.14 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or
provisionally preserved in br ine, in sulphur water or in  other preservative solutions.
* 10.01 Wheat and meslin.
* 10.02 Rye.
* 10.03 Barley.
* 10.04 Oats.
* ex 10.05 Maize (corn).
 - Other
.9010  - - For feed purpose
* ex 10.06 Rice.
 - Rice in the husk (paddy or rough)
.1010  - - For feed purpose
 - Husked (brown) rice:
.2010  - - For feed purpose
 - Semi-milled or wholly milled rice, whether or not polished or glazed:
.3020  - - For feed purpose
 - Broken rice:
.4020  - - For feed purpose
* ex 10.07 Grain sorghum.
.0010  - For feed purpose
* ex 10.08 Buckwheat, millet a nd canary seed; other cereals.
 - Buckwheat:
.1010  - - For feed purpose
 - Millet:
.2010  - - For feed purpose
 - Canary seed:
.3010  - - For feed purpose
.9000  - Other cerealsWT/COMTD/N/6/Add.2
Page 75
Heading No. Description of Products
* 11.01 Wheat or meslin flour.
* ex 11.02 Cereal flours other than of wheat or meslin.
.1000  - Rye flour
 - Maize (corn) flour:
.2010  - - For feed purpose
 - Rice flour:
.3010  - - For feed purpose
 - Other:
 - - Buckwheat flour:
.9001  - - - For feed purpose
.9009  - - Other
* ex 11.03 Cereal groats, meal and pellets.
 - Groats and meal:
.1100  - - Of wheat
.1200  - - Of oats
 - - Of maize (corn):
.1310  - - - For feed purpose
 - - Of rice
.1410  - - - For feed purpose
.1900  - - Of other cereals
 - Pellets:
.2100  - - Of wheat
.2900  - - Of other cereals
* ex 11.04 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or
kibbled), except rice of head ing No. 10.06; germ of cereals, whole, rolled, flaked or
ground.
 - Rolled or flaked grains:
.1100  - - Of barley
.1200  - - Of oats
.1900  - - Of other cereals
 - Other worked grains (for example, hulled pearled, sliced or kibbled):
.2100  - - Of barley
.2200  - - Of oats
 - - Of maize (corn):
.2310  - - - For feed purpose
 - - Of other cereals:
 - - - Of buckwheat:
.2901  - - - - For feed purpose
 - - - Of millet:WT/COMTD/N/6/Add.2
Page 76
Heading No. Description of Products
.2903  - - - - For feed purpose
.2909  - - - Other
.3000  - Germ of cereals, whole, rolled, flaked or ground
* 11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.
* ex 11.06 Flour, meal and powder of the dried leguminous vegetables of heading No. 07.13, of
sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8.
 - Of the dried leguminous vegetables of heading No. 07.13:
.1010  - - For feed purpose
.2000  - Of sago or of roots or tubers of heading No. 07.14
 - Of the products of Chapter 8:
.3010  - - For feed purpose
* ex 11.07 Malt, whether or not roasted.
 - Not roasted:
.1010  - - For feed purpose
 - Roasted:
.2010  - - For feed purpose
* ex 11.08 Starches; inulin.
 - Starches:
 - - Wheat starch:
.1110  - - - Containing potato starch
 - - - Other:
.1180  - - - - For feed purpose
.1190  - - - - Other
 - - Maize (corn) starch:
.1210  - - - Containing potato starch
 - - - Other:
.1280  - - - - For feed purpose
.1300  - - Potato starch
 - - Manioc (cassava) starch:
.1410  - - - Containing potato starch
 - - - Other:
.1480  - - - - For feed purpose
 - - Other starches:
.1910  - - - Laundry starch
 - - - Other:
.1920  - - - Containing potato starch
 - - - Other:
.1980  - - - - For feed purpose
.1990  - - - - OtherWT/COMTD/N/6/Add.2
Page 77
Heading No. Description of Products
 - Inulin:
.2010  - - For feed purpose
* ex 11.09 Wheat gluten, whether or not dried.
.0010  - For feed purpose
* ex 12.01 Soya beans, whether or not broken.
.0010  - For feed purpose
* ex 12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
 - In shell:
.1010  - - For feed purpose
 - Shelled, whether or not broken:
.2010  - - For feed purpose
* ex 12.03 Copra.
.0010  - For feed purpose
* ex 12.04 Linseed, whether or not broken.
.0010  - For feed purpose
* ex 12.05 Rape or colza seeds, whether or not broken.
.0010  - For feed purpose
* ex 12.06 Sunflower seeds, whether or not broken.
.0010  - For feed purpose
* ex 12.07 Other oil seeds and oleaginous fruits, whether or not broken.
 - Palm nuts and kernels:
.1010  - - For feed purpose
 - Cotton seeds:
.2010  - - For feed purpose
 - Castor oil seeds:
.3010  - - For feed purpose
 - Sesamum seeds:
.4010  - - For feed purpose
 - Mustard seeds:
.5010  - - For feed purpose
 - Safflower seeds:
.6010  - - For feed purpose
 - Other:
 - - Poppy seeds:
.9110  - - - For feed purpose
 - - Shea nuts (karite nuts):
.9210  - - - For feed purpose
 - - Other:
.9910  - - - For feed purposeWT/COMTD/N/6/Add.2
Page 78
Heading No. Description of Products
* ex 12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
 - Of soya beans:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 12.12 Locust beans, seaweeds and other al gae, sugar beet and sugar cane, fresh, chilled,
frozen or dried, whether or not ground; fruit stones and kernels and other vegetable
products (including unroasted chicory roots of the variety Cichorium intybus sativum )
of a kind used primarily for human consum ption, not elsewhere specified or included.
 - Locust beans, including locust bean seeds:
.1010  - - For feed purpose
 - Seaweeds and other algae:
.2010  - - For feed purpose
 - Other:
 - - Sugar beet:
.9110  - - - For feed purpose
 - - Sugar cane:
.9210  - - - For feed purpose
* 12.14 Swedes, mangolds, fodder r oots, hay, lucerne (alfalfa), cl over, sainfoin, forage kale,
lupines, vetches and similar forage products, whether or not in the form of pellets.
* 15.01 Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 15.03.
* ex 15.02 Fats of bovine animals, sheep or goats, other than those of heading No. 15.03.
.0011  - For feed purpose
* ex 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined,
but not chemically modified.
 - Fish-liver oils and their fractions
.1011  - - For feed purpose, including veterinary oil
 - Fats and oils and their fractions, of fish, other than liver oils:
.2011  - - For feed purpose
 - Fats and oils and their fractions, of marine mammals:
.3011  - - For feed purpose
* ex 15.06 Other animal fats and oils and their fractions, whether or not refined, but not
chemically modified.
.0011  - For feed purpose
* ex 15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil, whether or not degummed:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil:WT/COMTD/N/6/Add.2
Page 79
Heading No. Description of Products
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 15.09 Olive oil and its fractions, whether or not refined, but not chemically modified.
 - Virgin:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 15.10 Other oils and their fractions, obtained  solely from olives, whether or not refined, but
not chemically modified, including blends of these oils or fractions with oils or
fractions of heading No. 15.09.
.0010  - For feed purpose
* ex 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil
.1010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
* ex 15.12 Sunflower-seed, safflower or cotton-s eed oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Sunflower-seed or safflower oil and fractions thereof:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Cotton-seed oil and its fractions:
 - - Crude oil, whether or not gossypol has been removed:
.2110  - - - For feed purpose
 - - Other:
.2911  - - - For feed purpose
* ex 15.13 Coconut (copra), palm kernel or ba bassu oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Coconut (copra) oil and its fractions:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1911  - - - For feed purpose
 - Palm kernel or babassu oil and fractions thereof:
 - - Crude oil:
.2110  - - - For feed purpose
 - - Other:
.2911  - - - For feed purposeWT/COMTD/N/6/Add.2
Page 80
Heading No. Description of Products
* ex 15.14 Rape, colza or mustard oil and frac tions thereof, whether or  not refined, but not
chemically modified.
 - Crude oil
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether
or not refined, but not chemically modified.
 - Linseed oil and its fractions:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Maize (corn) oil and its fractions:
 - - Crude oil:
.2110  - - - For feed purpose
 - - Other:
.2910  - - - For feed purpose
 - Castor oil and its fractions:
.3010  - - For feed purpose
 - Tung oil and its fractions:
.4010  - - For feed purpose
 - Sesame oil and its fractions:
.5011  - - For feed purpose
 - Jojoba oil and its fractions:
.6010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
* ex 15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified  or elaidinised, whether or not refined, but not further
prepared.
 - Animal fats and oils and their fractions:
.1011  - - For feed purpose
 - Vegetable fats and oils and their fractions:
.2011  - - For feed purpose
* ex 15.17 Margarine; edible mixtures or preparatio ns of animal or vegetable fats or oils or of
fractions of different fats or oils  of this Chapter, ot her than edible fats  or oils or their
fractions of heading No. 15.16.
 - Margarine, excluding liquid margarine:
.1010  - - For feed purpose
 - Other:WT/COMTD/N/6/Add.2
Page 81
Heading No. Description of Products
.9011  - - For feed purpose
* ex 15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise
chemically modified, excluding those of heading No. 15.16; inedible mixtures orpreparations of animal or vegetable fats or oils or of fractions of different fats or oils
of this Chapter, not else where specified or included.
.0011  - For feed purpose
* ex 15.20 Glycerol, crude; gly cerol waters and glycerol lyes.
.0010  - For feed purpose
* ex 15.22 Degras; residues resulting from the treatment of fatty substances or animal or
vegetable waxes.
.0011  - For feed purpose
* ex 17.01 Cane or beet sugar and ch emically pure sucrose, in solid form.
 - Raw sugar not containing added flavouring or colouring matter:
 - - Cane sugar:
.1110  - - - For feed purpose
 - - Beet sugar:
.1210  - - - For feed purpose
 - Other:
 - - Containing added flavouring or colouring matter:
.9110  - - - For feed purpose
 - - Other:
.9910  - - - For feed purpose
* ex 17.02 Other sugars, including chemically pu re lactose, maltose, glucose and fructose, in
solid form; sugar, syrups not containing added flavouring or colouring matter;artificial honey, whether or not mixed with natural honey; caramel.
 - Lactose and lactose syrup:
 - - Containing by weight 99% or more lactos e, expressed as anhydrous lactose, calculated
on the dry matter:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Maple sugar and maple syrup:
.2010  - - For feed purpose
.3000  - Glucose and glucose syrup, not containing fructose or containing in the dry state less
than 20% by weight of fructose
.4000  - Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by
weight of fructose
 - Chemically pure fructose:
.5010  - - For feed purpose
 - Other fructose and fructose syrup, containing in the dry state more than 50% by weight
of fructose:
.6010  - - For feed purpose
 - Other, including invert sugar:WT/COMTD/N/6/Add.2
Page 82
Heading No. Description of Products
 - - For feed purpose:
.9011  - - - Artificial honey
.9021  - - - Other
* ex 17.03 Molasses resulting from the extraction or refining of sugar.
 - Cane molasses:
1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 19.01 Malt extract; food preparations of flour, meal, starch or malt extract, not containing
cocoa or containing less than 40% by weight of cocoa calculated on a totally defattedbasis, not elsewhere specified or included; food preparations of goods of headingsNos. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of
cocoa calculated on a totally defatted ba sis, not elsewhere specified or included.
 - Other:
.9010  - - Malt extract
* ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwiseprepared, not elsewhere sp ecified or included.
 - Other
 - - Pre-cooked rice not containing any added ingredients:
.9010  - - - For feed purpose
* ex 20.01 Vegetables, fruit, nuts and other edib le parts of plants, p repared or preserved by
vinegar or acetic acid.
 - Other:
 - - Vegetables:
 - - - Sweet corn ( Zea mays var. saccharata ):
.9031  - - - - For feed purpose
* ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Other vegetables and mixtures of vegetables:
 - - Sweet corn ( Zea mays var. saccharata ):
.9011  - - - For feed purpose
* ex 20.05 Other vegetables prepa red or preserved otherw ise than by vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
 - Sweet corn ( Zea mays var. saccharata ):
.8010  - - For feed purpose
* ex 20.08 Fruit, nuts and other edible parts of plants, otherwise p repared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, notelsewhere specified or included.
 - Nuts, ground-nuts and other seeds, whether or not mixed together:
 - - Ground-nuts:
 - - - Other:
.1180  - - - - For feed purposeWT/COMTD/N/6/Add.2
Page 83
Heading No. Description of Products
.1900  - - Other, including mixtures
 - Citrus fruit:
.3010  - - For feed purpose
 - Other, including mixtures other than those of subheading No. 2008.19:
 - - Palm hearts:
.9110  - - - For feed purpose
* ex 21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including
vaccines of heading No. 30.02); prepared baking powders.
 - Inactive yeasts; other single-cell micro-organisms, dead:
.2010  - - Yeasts for feed purpose
.2031  - - Other single-cell micro-organisms, dead, for feed purpose
* ex 23.01 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or
other aquatic invertebra tes, unfit for human consumption; greaves.
.1000  - Flours, meals and pellets, of meat or meat offal; greaves
 - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic
invertebrates:
.2010  - - For feed purpose
* ex 23.02 Bran, sharps and other residues, wheth er or not in the form of pellets, derived from
the sifting, milling or other working of  cereals or of leguminous plants.
 - Of maize (corn):
.1010  - - For feed purpose
 - Of rice:
.2010  - - For feed purpose
.3000  - Of wheat:
.4000  - Of other cereals
 - Of leguminous plants:
.5010  - - For feed purpose
* ex 23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other
waste of sugar manufacture, brewing .
 - Residues of starch manufacture and similar residues:
.1010  - - For feed purpose
 - Beet-pulp, bagasse and other waste of sugar manufacture:
.2010  - - For feed purpose
 - Brewing or distilling dregs and waste:
.3010  - - For feed purpose
* ex 23.04 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of soya-bean oil.
.0010  - For feed purpose
* ex 23.05 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of ground-nut oil.
.0010  - For feed purposeWT/COMTD/N/6/Add.2
Page 84
Heading No. Description of Products
* ex 23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of vegetable fats or oils, other than those of heading
No. 23.04 or 23.05.
 - Of cotton seeds:
.1010  - - For feed purpose
 - Of linseed:
.2010  - - For feed purpose
 - Of sunflower seeds:
.3010  - - For feed purpose
 - Of rape or colza seeds:
.4010  - - For feed purpose
 - Of coconut or copra:
.5010  - - For feed purpose
 - Of palm nuts or kernels:
.6010  - - For feed purpose
 - Of maize (corn) germ:
.7010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
* ex 23.07 Wine lees; argol.
.0010  - For feed purpose
* ex 23.08 Vegetable materials and vegetable waste, vegetable residues and by-products,
whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere
specified or included.
* ex 23.09 Preparations of a kind used in animal feeding.
 - Other:
 - - Containing meat or meat offal of land animals, in airtight containers:
.9020  - - - For other animals
 - - Other
 - - - Fish fodder:
.9040  - - - - For other fish
 - - - Birds food:
.9060  - - - - For other birds
 - - - Other:
.9090  - - - - For other animals
* ex 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
derivatives.
- Other polyhydric alcohols
.4500 - - Glycerol
*  ex 35.02 Albumins (including concentrates of two or more whey proteins, containing by
weight more than 80% whey proteins, calculated on the dry matter), albuminates and
other albumin derivatives.WT/COMTD/N/6/Add.2
Page 85
Heading No. Description of Products
 - Egg albumin:
 - - Dried:
.1101  - - - Unfit for human consumption
.1109  - - - Other
 - - Other:
.1901  - - - Unfit for human consumption
.1909  - - - Other
 - Other:
 - - Other albumins:
 - - - Unfit for human consumption:
.9011  - - - - For feed purpose
 - - - Other:
.9040  - - - - For feed purpose
 - - Albuminates and other albumin derivatives:
.9060  - - - For feed purpose
* ex 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty
alcohols.
 - Industrial monocarboxylic fatty acids; acid oils from refining:
 - - Stearic acids:
.1110  - - - For feed purpose
 - - Oleic acid:
.1210  - - - For feed purpose
 - - Tally oil fatty acids:
.1310  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Industrial fatty alcohols:
.7010  - - For feed purposeWT/COMTD/N/6/Add.2
Page 86
LIST 2
Products Qualifying for 100 per cent Reduction of the Normally Applicable Customs Duty when
Originating in an "Ordinary" GSP-Country.
Products marked with (*) are subject to an automatic licencing system.
Heading No. Description of Products
* ex 02.08 Other meat and edible meat offal, fresh, chilled or frozen.
.2000  - Frogs' legs
ex 03.05 Fish, dried, salted or in brine; smok ed fish, whether or not cooked before or during
the smoking process; flours, meals and pellets of fish, fit for human consumption.
 - Smoked fish, including fillets:
.4200  - - Herrings (Clupea harengus, Clupea pallasii)
.4900  - - Other
ex 03.06 Crustaceans, whether in shell or not, liv e, fresh, chilled, frozen , dried, salted or in
brine; crustaceans, in shell, cooked by st eaming or by boiling in water, whether or
not chilled, frozen, dried, salted or in brin e; flours, meals and pellets of crustaceans,
fit for human consumption.
 - Frozen:
.1100  - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus Panulirus spp., Jasus
spp.)
.1200  - - Lobsters (Homarus spp.)
 - - Crabs:
.1401  - - - King crabs (Paralithodes camchatica)
.1409  - - - Other
.1900  - - Other, including flours, meals and pellets of crustaceans, fit for human consumption
 - Not frozen:
.2100  - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus Panulirus spp., Jasus
spp.)
.2200  - - Lobsters (Homarus spp.)
 - - Crabs:
.2401  - - - King crabs (Paralithodes camchatica)
.2409  - - - Other
.2900  - - Other, including flours, meals and pellets of crustaceans, fit for human consumption
ex 03.07 Molluscs, whether in shell or not, live, f resh, chilled, frozen, dried, salted or in brine;
Aquatic invertebrates other than crusta ceans and molluscs, live, fresh, chilled,
frozen, dried, salted or in brine; flours , meals and pellets of aquatic invertebrates
other than crustaceans, fi t for human consumption.
.1000  - Oysters
 - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
.2100  - - Live, fresh or chilled
 - - Other:
.2901  - - - Frozen
.2909  - - - Other
 - Mussels (Mytilus spp., Perna spp.):
.3100  - - Live, fresh or chilledWT/COMTD/N/6/Add.2
Page 87
.3900  - - Other
 - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.,) and squid
(Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
.4100  - - Live, fresh or chilled
.4900  - - Other
 - Octopus (Octopus spp.):
.5100  - - Live, fresh or chilled
.5900  - - Other
.6000  - Snails, other than sea snails
 - Other, including flours, meals and pellets of aquatic invertebrates other than
crustaceans, fit for human consumption:
ex .9100  - - Live or fresh, except flours, meals and pellets of aquatic invertebrates, other than
crustaceans, fit for human consumption
ex .9900  - - Other (flours, meals and pellets of aquatic invertebrates, other than crustaceans, fit for
human consumption)
ex 04.07 Birds' eggs in shell,  fresh preserved or cooked.
 - Other
.0091  - - For hatching
.0099  - - Other
ex 04.09 Natural honey.
- within a quota of 192 tonnes, cf. List 4
05.03 Horsehair and horsehair waste, whether or not put up as a layer with or without
supporting material.
05.05 Skins and other parts of birds, with th eir feathers or down, feathers and parts of
feathers (whether or not with trimmed edges) and down, not further worked than
cleaned, disinfected or t reated for preservation; powd er and waste of feathers or
parts of feathers.
05.08 Coral and similar materials, unworked or simply prepared but not otherwise
worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked
or simply prepared but not cut to shape, powder and waste thereof.
ex 05.11 Animal products not elsewhere specified  or included; dead an imals of Chapter 1 or
3, unfit for human consumption.
.1000  - Bovine semen
 - Other:
 - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals
of Chapter 3:
 - - - Other:
.9191  - - - - Waste fish (industrial fish)
.9192  - - - - Fish heads and tails, dried, whether or not cut
.9193  - - - - Other fish waste
.9199  - - - - Other
 - - Other:
 - - - Blood powder, unfit for human consumption:
.9921  - - - - Other
 - - - Meat and blood:
.9940  - - - - Other
 - - - Other:
 - - - - Other:WT/COMTD/N/6/Add.2
Page 88
.9998  - - - - - Other
06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in
flower; chicory plants and roots other than roots of heading No. 12.12.
ex 06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn.
 - Unrootened cuttings and slips:
 - - Cuttings, unrootened or in vitro, for horticultural purposes:
.1010  - - - Of green plants from 15 December to 30 April
 - - - Other cuttings, including slips:
.1091  - - - - Other unrootened cuttings
.1092  - - - - Slips
.2000  - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
 - Rhododendrons and azaleas, grafted or not:
.3090  - - Other
 - Other:
.9020  - - Stock and slips
 - - Other:
 - - - With balled roots or other culture media:
.9030  - - - - Box (Buxus), Dracaena, Camelia, Araucaria, Holly (Ilex), Laurel (Laurus), Kalmia,
Magnolia, palm (Palmae), witch hazel (Hamamelis), Aucuba, Pieris, firethorn
(Pyracantha) and Stranvaesia
 - - - - Trees and bushes other than mentioned above and perennial plants:
.9041  - - - - - Trees and bushes, other than mentioned above
.9042  - - - - - Perennial plants
 - - - - Herbaceous plants:
.9050  - - - - - Green pot plants from 15 December to 30 April
.9080  - - - Without balled roots or other culture media
ex 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental
purposes, fresh, dried, dyed, bleached , impregnated or otherwise prepared.
 - Fresh:
 - - Anemones, Genista, Mimosas, Orchidaceae, Ranunculus, Syringa, Argyranthemum
frutescens and Chrysanthemum frutescens 1 Nov. - 30 April, Dendranthema xgrandiflora and Chrysanthemum x morifolium 15 Dec. - 15 Mar., Dianthuscaryophyllus 1 Nov. – 15 May, Freesia 1 Dec. – 31 Mar., Rosa 1 Nov. – 31. Mar. andTulipa 1 May – 31 May
.1011  - - - Anemone, Genista, Mimosa, Orchidaceae, Ranunculus and Syringa
.1012  - - - Argyranthemum frutescens and Chrysanthemum frutescen 1 Nov. - 30 Apr.,
Dendranthema x grandiflora and Chrysanthemum x morifolium 15 Dec. – 15 Mar.,Dianthus caryophyllus 1 Nov. - 15 May, Freesia 1 Dec. - 31. Mar., Rosa 1 Nov. –
31 Mar. and Tulip 1 May – 31 May
 - - Other:
.1091  - - - Alchemilla, Anthurium, Aster, Astilbe, Centaurea, Dianthus barbatus, Dianthus
caryopyllus 16 May- 30 Oct., Erigeron, Gerbera, Gladiolus, Lathyrus, Liatris,Physostegia, Protea, Scabiosa, Sedum, Solidago, Solidaster, Strelizia, Tracheliumand Zinnia
.9000  - Other
06.04 Foliage, branches and other parts of plants, without flowers or flower buds, and
grasses, mosses and lichens, being goods of  a kind suitable for bouquets or for
ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwiseprepared.WT/COMTD/N/6/Add.2
Page 89
ex 07.02 Tomatoes, fresh or chilled.
.0011  - From 1 November to 9 May
ex 07.03 Onions, shallots, garlic, leeks and ot her alliaceous vegetables, fresh or chilled.
 - Onions and shallots:
 - - Shallots:
.1031  - - - From 1 September to 30 June
.1032  - - - From 1 July to 31 August
.2000  - Garlic
 - Leeks and other alliaceous vegetables:
.9002  - - Spring onion
.9009  - - Other alliaceous vegetables
ex 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
 - Cauliflowers and headed broccoli:
 - - Cauliflowers:
.1041  - - - From 1 December to 31 May
.1050  - - Headed broccoli
.9060  - - Chinese cabbage
ex 07.05 Lettuce (Lactuca sativa) and chic ory (Cichorium spp.), fresh or chilled.
 - Lettuce:
 - - Cabbage lettuce (head lettuce):
 - - - Iceberg lettuce:
.1130  - - - - From 1 December to 28/29 February
 - - - Other:
.1170  - - - - From 1 December to 28/29 February
 - Chicory:
 - - Witloof chicory (Cichorium intybus var. foliosum):
.2110  - - - From 1 April to 30 November
.2190  - - - From 1 December to 31 March
ex 07.06 Carrots, turnips, salad beetroot, salsif y, celeriac, radishes and similar edible roots,
fresh or chilled.
 - Other:
.9020  - - Radishes from 1 April to 30 November
.9030  - - Radishes from 1 December to 31 March
.9099  - - Other
ex 07.07 Cucumbers and gherkins, fresh or chilled.
 - Snake cucumbers:
.0030  - - From 1 December to 9 March
07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled.
ex 07.09 Other vegetables, fresh or chilled.
 - Globe artichokes:
.1010  - - From 1 June to 30 November
.1090  - - From 1 December to 31 May
 - Asparagus:WT/COMTD/N/6/Add.2
Page 90
.2010  - - From 1 May to 14 November
.2090  - - From 15 November to 30 April
.3000  - Aubergines (egg-plants)
 - Celery other than celeriac:
.4010  - - From 1 July to 31 August
.4020  - - From 1 September to 30 June
 - Mushrooms and truffles:
 - - Mushrooms:
.5110  - - - Cultivated mushrooms (champignons)
.5190  - - - Other
.5200  - - Truffles
 - Fruit of the genus Capsicum or of the genus Pimenta:
 - - Sweet peppers (Capsicum annuum var. annuum):
.6010  - - - From 1 June to 30 November
.6020  - - - From 1 December to 31 May
.6090  - - Other
 - Spinach, New Zealand spinach and orache spinach (garden spinach):
.7010  - - From 1 May to 30 September
.7020  - - From 1 October to 30 April
 - Other:
.9010  - - Olives
.9020  - - Capers
.9030  - - Curled parsley
 - - Sweet corn:
.9050  - - - Other
 - - Other:
.9091  - - - Courgettes
.9099  - - - Other
ex 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
 - Leguminous vegetables, shelled or unshelled:
 ex .2100  - - Peas (Pisum sativum), with a diameter not exceeding 7.5 mm (cf. List 4)
 - - Beans (Vigna spp., Phaseolus spp.)
ex .2201  - - - asparagus beans (Hericot vert cf. List 4)
.2900  - - Other
.3000  - Spinach, New Zealand spinach and orache spinach (garden spinach):
 - Sweet corn:
.4090  - - Other
 - Other vegetables
.8010  - - Asparagus and globe artichokes
.8030  - - Curled parsley
.8040  - - Mushrooms
 - - Other:
.8095  - - - Sweet peppers (Capsicum annuum var. annuum)WT/COMTD/N/6/Add.2
Page 91
.8099  - - - Other
ex 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solu tions), but unsuitable in that state for
immediate consumption.
.1000  - Onions
 - Olives:
.2010  - - In brine
.2090  - - Other
 - Capers:
.3010  - - In brine
.3090  - - Other
 - Other vegetables; mixtures of vegetables:
 - - Sweet corn:
.9020  - - - Other
ex 07.12 Dried vegetables, whole, cut, sliced, br oken or in powder, but  not further prepared.
.2000  - Onions
 - Mushrooms and truffles:
.3001  - - Mushrooms
.3002  - - Truffles
 - Other vegetables; mixtures of vegetables:
 - - Potatoes:
.9012  - - - Broken or in powder
.9020  - - Garlic
 - - Sweet Corn:
.9040  - - - Other
 - - Other:
.9091  - - - Tomatoes
.9092  - - - Carrots
.9099  - - - Other vegetables; mixtures of vegetables
ex 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots
and tubers with high starch or inulin conten t, fresh, chilled, frozen or dried, whether
or not sliced or in the form of pellets; sago pith.
 - Manioc (cassava):
.1090  - - Other
 - Sweet potatoes:
.2090  - - Other
08.01 Coconuts, brazil nuts and cashew nuts, fresh,  dried, whether or not shelled or peeled.
08.02 Other nuts, fresh or dried, whether or not shelled or peeled.
08.03 Bananas, including plantains, fresh or dried.
08.04 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.
ex 08.05 Citrus fruit, fresh or dried.
 - Oranges:
.1090  - - Other
 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus
hybrids:WT/COMTD/N/6/Add.2
Page 92
.2090  - - Other
 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia):
.3021  - - Other lemons
.3040  - - Other limes
 - Grapefruit:
.4090  - - Other
 - Other:
.9090  - - Other
08.06 Grapes, fresh or dried.
08.07 Melons (including watermelons) and papaws (papayas), fresh.
ex 08.08 Apples, pears and quinces, fresh.
 - Apples:
.1011  - - From 1 May to 30 November:
- - - From 1 May to 31 July:
- - - - Within a quota of 7000 tonnes, cf. List 4
- - - From 1 August to 30 November:
- - - - Within a quota of 750 tonnes, cf. List 4
- - - From 1 November to 30 November
- - - - Within a quota of 250 tonnes, cf. List 4
 - Pears and quinces:
 - - Pears:
.2011  - - - From 1 August to 10 August
.2021  - - - From 11 August to 30 November
- - - - Within a quota of 250 tonnes, cf. List 4
.2031  - - - From 1 December to 15 January
.2041  - - - From 16 January to 14 February
.2050  - - - From 15 February to 31 July
.2060  - - Quinces
08.09 Apricots, cherries, peaches (including  nectarines), plums and sloes, fresh.
ex 08.10 Other fruit, fresh.
 - Strawberries:
.1011  - - From 15 April to 8 June
.1030  - - From 1 November to 31 March
.1040  - - From 1 April to 14 April
 - Raspberries, blackberries, mu lberries and loganberries:
.2010  - - Raspberries
 - - Other:
.2091  - - - Blackberries
.2099  - - - Other
 - Black, white or red currants and gooseberries:
.3010  - - Black currants
.3020  - - White and red currants
.3030  - - GooseberriesWT/COMTD/N/6/Add.2
Page 93
 - Cranberries, bilberries and other fruits of the genus Vaccinium:
.4010  - - Cowberries
 - - Other:
.4091  - - - Cranberries
.4099  - - - Other
.5000  - Kiwifruit
 - Other:
.9010  - - Cloudberries
.9090  - - Other
ex 08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether
or not containing added sugar or other sweetening matter
 - Blackberries, mulberries, loganberries and gooseberries:
ex .2001  - - Containing added sugar or other sweetening matter, cf. List 4
ex .2009  - - Other, cf. List 4
 - Other:
.9001  - - Cowberries
.9002  - - Cloudberries
.9009  - - Other
ex 08.12 Fruit and nuts, provisionally preserv ed (for example, by sulphur dioxide gas, in
brine, in sulphur water or in other pres ervative solutions), but unsuitable in that
state for immedi ate consumption.
.1000  - Cherries
 - Other:
.9010  - - Citrus fruit
.9020  - - Apricots and peaches
ex .9090  - - Other (except for raspberries and black, white and red currants, cf. List 4)
08.13 Fruit, dried, other than that of headings Nos. 08.01 to 08.06; mixtures of nuts or
dried fruits of this Chapter.
08.14 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or
provisionally preserved in br ine, in sulphur water or in  other preservative solutions.
09.01 Coffee, whether or not roasted or d ecaffeinated; coffee husks and skins; coffee
substitutes containing coffee in any proportion.
09.03 Maté
09.09 Seeds of anise, badian, fennel, coriander, cumin or  caraway; juniper berries.
09.10 Ginger, saffron, turmeric (curcuma), th yme, bay leaves, curry and other spices.
ex 10.06 Rice.
 - Semi-milled or wholly milled rice, whether or not polished or glazed:
.3010  - - For human consumption
.3099  - - Other
 - Broken rice:
.4010  - - For human consumption
.4099  - - Other
ex 10.08 Buckwheat, millet a nd canary seed; other cereals.
 - Buckwheat:
.1090  - - OtherWT/COMTD/N/6/Add.2
Page 94
 - Millet:
.2090  - - Other
 - Canary seed:
.3090  - - Other
ex 11.06 Flour, meal and powder of the dried leguminous vegetables of heading No. 07.13, of
sago or of roots or tubers of heading No. 07.14 or of the products of Chapter 8.
 - Of the dried leguminous vegetables of heading No. 07.13:
.1090  - - Other
 - Of the products of Chapter 8:
.3090  - - Other
ex 11.07 Malt, whether or not roasted.
 - Not roasted:
.1090  - - Other
 - Roasted:
.2090  - - Other
ex 11.08 Starches; inulin
 - Starches:
 - - Maize (corn) starch:
 - - - Other:
.1290  - - - - Other
 - - Manioc (cassava) starch:
 - - - Other:
.1490  - - - - Other
 - - Other starches:
 - - - Other:
 - - - Other:
.1990  - - - - Other
 - Inulin:
.2090  - - Other
ex 11.09 Wheat gluten, whether or not dried.
.0090  - Other
ex 12.09 Seeds, fruit and spores, of a kind used for sowing.
 - Beet seed:
.1100  - - Sugar beet seed
.3000  - Seeds of herbaceous plants cultivated principally for their flowers
 - Other:
 - - Vegetable seeds:
.9110  - - - Cucumber, cauliflower, carrot, onion, shallot, leek, parsley, endive and lettuce seed
 - - - Other:
.9191  - - - - Cabbage seed
.9199  - - - - Other
.9900  - - Other
12.10 Hop cones, fresh or dried, whether or not ground, powdered or in the form of
pellets; lupulin.WT/COMTD/N/6/Add.2
Page 95
13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar
and other mucilages and thickeners, wh ether or not modified, derived from
vegetable products.
ex 15.02 Fats of bovine animals, sheep or goats, other than those of heading No. 15.03.
 - Other:
.0020  - - Tallow
.0099  - - Other
15.03. Lard stearin, lard oil, ol eostearin, oleo-oil a nd tallow oil, not emulsified or mixed or
otherwise prepared.
ex 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined,
but not chemically modified.
 - Fish-liver oils and their fractions
 - - Other:
.1020  - - - Solid fractions
 - Fats and oils and their fractions, of fish, other than liver oils:
 - - Other:
 - - - Other
.2040  - - - - Solid fractions
.2099  - - - - Other
 - Fats and oils and their fractions, of marine mammals:
.3021  - - Fats for other purposes
15.05 Wool grease and fatty substances  derived therefrom (including lanolin).
ex 15.06 Other animal fats and oils and thei r fractions, whether or not refined, but not
chemically modified.
 - Other:
.0021  - - Bone fat, bone oil and neat's-foot oil
 - - Other:
.0030  - - - Solid fractions
.0099  - - - Other
ex 15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically
modified.
 - Crude oil:
.1090  - - Other
 - Other:
.9090  - - Other
ex 15.09 Olive oil and its fractions, whether or not refined, but not chemically modified.
 - Virgin:
.1090  - - Other
 - Other:
.9090  - - Other
ex 15.10 Other oils and their fractions, obtained  solely from olives, whether or not refined,
but not chemically modified, including blends of these oils or fractions with oils orfractions of heading No. 15.09.
.0090  - Other
ex 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified.
 - Other:WT/COMTD/N/6/Add.2
Page 96
 - - Other:
.9020  - - - Solid fractions
ex 15.12 Sunflower-seed, safflower or cotton-seed  oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Sunflower-seed or safflower oil and fractions thereof:
 - - Crude oil:
.1190  - - - Other
 - - Crude oil, whether or not gossypol has been removed:
.2190  - - - Other
ex 15.13 Coconut (copra), palm kernel or babassu oil and frac tions thereof, whether or not
refined, but not chem ically modified.
 - Coconut (copra) oil and its fractions:
 - - Crude oil:
.1190  - - - Other
 - - Other:
 - - - Other:
.1920  - - - - Solid fractions
.1999  - - - - Other
 - Palm kernel or babassu oil and fractions thereof:
 - - Crude oil:
.2190  - - - Other
 - - Other:
 - - - Other:
.2920  - - - - Solid fractions
.2999  - - - - Other
ex 15.14 Rape, colza or mustard oil and fracti ons thereof, whether or not refined, but not
chemically modified.
 - Other:
.9090  - - Other
ex 15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether
or not refined but not chemically modified.
 - Linseed oil and its fractions:
 - - Crude oil:
.1190  - - - Other
 - Maize (corn) oil and its fractions:
 - - Crude oil:
.2190  - - - Other
 - Castor oil and its fractions:
.3090  - - Other
 - Tung oil and its fractions:
.4090  - - Other
 - Sesame oil and its fractions:
 - - Other:
.5020  - - - Crude oil
 - Other:WT/COMTD/N/6/Add.2
Page 97
ex .9021  - - Oiticica oil, not for feed purpose
 - - Other:
.9031  - - - Crude oil
 - - - Other:
.9040  - - - - Solid fractions
ex .9099  - - - - Other (Croton seed oil and tobacco seed oil)
ex 15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified  or elaidinised, whether or not refined, but not further
prepared.
 - Animal fats and oils and their fractions:
 - - Other:
.1020  - - - Extracted entirely from fish or marine mammals
.1099  - - - Other
 - Vegetable fats and oils and their fractions:
 - - Other:
.2099  - - - Other
ex 15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwisechemically modified, excluding those of heading No. 15.16; inedible mixtures orpreparations of animal or vegetable fats or oils or of fractions of different fats or oils
of this Chapter, not else where specified or included.
 - Other:
.0031  - - Siccative oils
.0041  - - Linseed oil, boiled
.0051  - - Linoxyn
ex 16.02 Other prepared  or preserved meat, meat offal or blood.
 - Of swine:
ex .4100  - - Hams and cuts thereof
 - - - Within a quota of 100 tonnes of hermetic ham, cf. List 5
ex .5000  - Of bovine animals
 - - Within a quota of 200 tonnes of “Corned Beef”, cf. List 5
 - - Within a quota of 50 tonnes of hermetic tongue, cf. List 5
ex 16.03 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates.
.0010  - Whale-meat extracts
 - Other:
.0020  - - Of fish , crustaceans, molluscs or other aquatic invertebrates
 - - Other:
.0092  - - - Juices of whale meat
16.04 Prepared or preserv ed fish; caviar and caviar substitutes prepared from fish eggs.
16.05 Crustaceans, molluscs and other aquatic invertebrates, prep ared or preserved.
ex 17.01 Cane or beet sugar and chem ically pure sucrose, in solid form.
 - Raw sugar not containing added flavouring or colouring matter:
 - - Cane sugar:
.1190  - - - OtherWT/COMTD/N/6/Add.2
Page 98
 - - Beet sugar:
.1290  - - - Other
 - Other:
 - - Containing added flavouring or colouring matter:
.9190  - - - Other
 - - Other:
 - - - Other:
.9991  - - - - In lumps or powdered
 - - - - Other sugar:
.9995  - - - - In retail sale packages of a weight not exceeding 24 kg
.9999  - - - - Other (in bulk or whole sale packages)
ex 17.02 Other sugars, including chemically pu re lactose, maltose, glucose and fructose, in
solid form; sugar, syrups not containing added flavouring or colouring matter;artificial honey, whether or not mixed with natural honey; caramel.
 - Lactose and lactose syrup:
 - - Containing by weight 99% or more lactos e, expressed as anhydrous lactose, calculated
on the dry matter:
.1190  - - - Other
 - - Other:
.1990  - - - Other
 - Maple sugar and maple syrup:
.2090  - - Other
 - Chemically pure fructose:
.5090  - - Other
 - Other fructose and fructose syrup, containing in the dry state more than 50% by weight
of fructose:
.6090  - - Other
 - Other, including invert sugar:
 - - Other:
.9030  - - - Artificial honey
.9040  - - - Caramel, including "colouring caramel"
.9099  - - - Other
18.05 Cocoa powder, not containing added sugar or other sweetening matter.
ex 18.06 Chocolate and other food preparations containing cocoa.
.1000  - Cocoa powder, containing added sugar or other sweetening matter
ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwiseprepared, not elsewhere sp ecified or included.
 - Prepared foods obtained by the swelling or roasting of cereals or cereal products:
.1010  - - "Corn flakes"
 - Other
 - - Pre-cooked rice not containing any added ingredients:
.9020  - - - Other
ex 20.01 Vegetables, fruit, nuts and other edible  parts of plants, prep ared or preserved by
vinegar or acetic acid.WT/COMTD/N/6/Add.2
Page 99
 - Onions:
.2001  - - In airtight containers
.2009  - - Other
 - Other:
 - - Vegetables:
.9010  - - - Capers
.9020  - - - Olives
 - - - Sweet corn (Zea mays var. saccharata):
.9041  - - - - Other
20.02 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.
20.03 Mushrooms and truffles, prepared or pres erved otherwise than by vinegar or acetic
acid.
ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Other vegetables and mixtures of vegetables:
 - - Sweet corn (Zea mays var. saccharata):
.9020  - - - Other
 - - Other:
.9091  - - - Globe artichokes
ex 20.05 Other vegetables prepared  or preserved otherwise than by  vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
 - Peas (Pisum sativum):
 - - Within a quota of 200 tonnes of hermetic peas
ex .4001  - - Dried (with a diameter not exceeding 7.5 mm (cf. List 4))
ex .4009  - - Other (with a diameter not exceeding 7.5 mm (cf. List 4))
 - Beans (Vigna spp., Phaseolus spp.):
 - - Other:
ex .5901  - - - Green beans, asparagus beans and string beans
 - - - - Within a quota of 50 tonnes green beans, cf. List 4
 - - - - Asparagus beans (Hericot vert), cf. List 4
 - - - - Within a quota of 100 tonnes string beans, cf. List 4
.6000  - Asparagus
.7000  - Olives
 - Sweet corn (Zea mays var. saccharata):
.8090  - - Other
 - Other vegetables and mixtures of vegetables:
.9001  - - Capers
.9002  - - Globe artichokes
ex .9009  - Other, including mixtures of vegetables
 - - Within a quota of 100 tonnes of mixtures of vegetables
20.06 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar
(drained, glacé or crystallised).
ex 20.07 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being
cooked preparations, whether or not containing added sugar or other sweeteningmatter.WT/COMTD/N/6/Add.2
Page 100
 - Other:
 - - Citrus fruit:
.9110  - - - Containing added sugar or sweetening matter
.9190  - - - Other
ex 20.08 Fruit, nuts and other edible parts of  plants, otherwise p repared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, notelsewhere specified or included.
 - Nuts, ground-nuts and other seeds, whether or not mixed together:
 - - Ground-nuts:
.1110  - - - Peanut butter
 - - - Other:
.1191  - - - - Other
.2000  - Pineapples
 - Citrus fruit:
 - - Other
.3091  - - - Mandarins
.3099  - - - Other
.4000  - Pears
.5000  - Apricots
.6000  - Cherries
.7000  - Peaches
 - Other, including mixtures other than those of subheading No. 2008.1900:
 - - Palm hearts:
.9190  - - - Other
 - - Other:
.9901  - - - Apples
.9902  - - - Plums
ex 20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not
containing added spirit, whether or not containing added sugar or other sweeteningmatter.
 - Orange juice:
 - - Frozen
 - - - Containing added sugar or other sweetening matter
.1111  - - - - Of a density exceeding 1,33 g/cm3
.1119  - - - - Other
 - - - Other:
.1120  - - - - In containers weighing, with contents, 3 kg or more
 - - - - Other:
.1130  - - - - - Concentrated
 - - - - - Other:
.1191  - - - - - - Of a density exceeding 1,33 g/cm3
.1199  - - - - - - Other
 - - Other:
 - - - Containing added sugar or other sweetening matterWT/COMTD/N/6/Add.2
Page 101
.1911  - - - - Of a density exceeding 1,33 g/cm3
.1919  - - - - Other
 - - - Other:
.1920  - - - - In containers weighing, with contents, 3 kg or more
 - - - - Other:
.1991  - - - - - Of a density exceeding 1,33 g/cm3
.1999  - - - - - Other
.2000  - Grape fruit juice
 - Juice of any other single citrus fruit:
.3010  - - In containers weighing, with contents, 3 kg or more
 - - Other:
.3091  - - - Containing added sugar or other sweetening matter
.3099  - - - Other
 - Pineapple juice:
.4010  - - In containers weighing, with contents, 3 kg or more
.4090  - - Other
.5000  - Tomato juice
.6000  - Grape juice (including grape must)
 - Juice of any other single fruit or vegetable
ex .8090  - - Other (except juices of raspberries and red and white currants, cf. List 4)
ex .9000  - Mixtures of juices (except for mixtures of juices containing apple-, black, red and white
currant- or raspberry juice, cf. List 4)
21.01 Extracts and essences and concentrates, of coffee, tea or maté and preparations with
a basis of these products or with a basis of coffee, tea or maté; roasted chicory and
other roasted coffee substitutes, and extr acts, essences and concentrates thereof:
ex 21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including
vaccines of heading No. 30.02); prepared baking powders.
 - Inactive yeasts; other single-cell micro-organisms, dead:
.2020  - - Other inactive yeasts
.3000  - Prepared baking powders
ex 21.03 Sauces and preparations therefor; mi xed condiments and mixed seasonings; mustard
flour and meal and prepared mustard.
.1000  - Soya sauce
 - Tomato ketchup and other tomato sauce:
.2010  - - Tomato ketchup
 - Mustard flour and meal and prepared mustard:
.3001  - - Mustard flour and meal
 - - Prepared mustard:
.3002  - - - Containing less than 5% by weight of added sugar
.3009  - - - Other
ex 21.06 Food preparations not elsewhere specified or included.
 - Other:
.9010  - - Non-alcoholic compounds (known as "concentrated extracts") with a basis of goods of
heading No. 13.02, for the manufacture of beverages
 - - Other preparations of a kind used for the manufacture of beverages:WT/COMTD/N/6/Add.2
Page 102
.9031  - - - Flavoured or coloured sugar syrups
.9039  - - - Other
 - - Drops and chewing gum, not containing sugar:
.9041  - - - Drops
 - - - Chewing gum:
.9043  - - - - Chewing gum containing nicotine
.9044  - - - - Other
22.01 Waters, including natural or artificial  mineral waters and aerated waters, not
containing added sugar or other sweeten ing matter nor flavoured; ice and snow.
ex 22.02 Waters, including mineral waters a nd aerated waters, containing added sugar or
other sweetening matter or flavoured, and other non-alcoholic beverages, not
including fruit or vegetable juices of heading No. 20.09.
.1000  - Waters, including mineral waters and aerated waters, containing added sugar or other
sweetening matter or flavoured
 - Other:
.9010  - - Non-alcoholic wines
.9020  - - Non-alcoholic beer (beer with an alcoholic strength not exceeding 0,5% by volume)
.9090  - - Other
22.03 Beer made from malt
22.04 Wine of fresh grapes, including fortified wines; grape must other than that of
heading No. 20.09.
22.08 Undenatured ethyl alcohol of an alcoholic strength by volume less than 80% vol;
spirits, liqueurs and other spirituous beverages.
22.09 Vinegar and substitutes for vinegar obtained from acetic acid.
ex 23.09 Preparations of a kind used in animal feeding.
 - Dog or cat food, put up for retail sale:
 - - Containing meat or meat offal of land animals, in airtight containers:
.1011  - - - Dog food
.1012  - - - Cat food
 - - Other:
.1091  - - - Dog food
.1092  - - - Cat food
 - Other:
 - - Containing meat or meat offal of land animals, in airtight containers:
.9011  - - - For pets
 - - Other
 - - - Fish fodder:
.9030  - - - - For ornamental fish
 - - - Birds food:
.9050  - - - - For pets
 - - - Other:
.9080  - - - - For pets
24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.
24.03 Other manufactured toba cco and manufactured tobacco substitutes; "homogenised"
or "reconstituted" tobacco; to bacco extracts and essences.WT/COMTD/N/6/Add.2
Page 103
ex 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty
alcohols.
 - Industrial monocarboxylic fatty acids; acid oils from refining:
 - - Stearic acids:
ex .1190  - - - Other (only acid oils from refining)
 - - Oleic acid:
.1290  - - - Other
 - - Tally oil fatty acids:
.1390  - - - Other
 - - Other:
.1990  - - - Other
 - Industrial fatty alcohols:
.7090  - - OtherWT/COMTD/N/6/Add.2
Page 104
LIST 3
Products Qualifying for 100 per cent Reduction of the Industrial Element of the Normally Applicable
Customs Duty when Originating in an "Ordinary" GSP-Country
Heading No. Description of Products
17.04 Sugar confectionery (including white chocolate), not containing cocoa.
ex 18.06 Chocolate and other food preparations containing cocoa.
 - 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 packings, of a contentexceeding 2 kg:
 - - Ice-cream powders or table cream powders:
.2011  - - - Ice-cream powders
.2012  - - - Table cream powders
.2090  - - Other
 - Other, in blocks, slabs or bars:
.3100  - - Filled
.3200  - - Not filled
 - Other:
.9010  - - Other chocolate, including sugar confectionery containing cocoa
 - - Ice-cream powders or table cream powders:
.9021  - - - Ice-cream powders
.9022  - - - Table cream powders
.9090  - - Other edible preparations
ex 19.01 Malt extract; food preparations of flour, meal, starch or malt extract, not containing
cocoa or containing less than 40% by weight of cocoa calculated on a totally defattedbasis, not elsewhere specified or included; food preparations of goods of headings
Nos. 04.01 to 04.04 not containing cocoa or containing less than 5% by weight of
cocoa calculated on a totally defatted ba sis, not elsewhere specified or included:
 - Preparations for infant use, put up for retail sale:
.1010  - - Of goods of headings No. 04.01 to 04.04
.1090  - - Other
 - Mixes and doughs for the preparation of bakers' wares of heading No. 19.05:
.2010  - - Cake mixes in containers of a net content of less than 2 kg
 - - Other:
.2091  - - - Cake mixes in containers of a net content of 2 kg or more
.2092  - - - Doughs
.2099  - - - Other
 - Other:
.9090  - - Other
ex 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise
prepared, such as spagh etti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared.
 - Uncooked pasta, not stuffed or otherwise prepared:
.1100  - - Containing eggs
.1900  - - OtherWT/COMTD/N/6/Add.2
Page 105
Heading No. Description of Products
 - Stuffed pasta, whether or not cooked or otherwise prepared
 - - Other:
.2091  - - - Cooked
.2099  - - - Other
 - Other pasta:
.3001  - - Cooked
.3009  - - Other
.4000  - Couscous
ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwiseprepared, not elsewhere sp ecified or included:
 - Prepared foods obtained by the swelling or roasting of cereals or cereal products:
 - - Other:
.1091  - - - Pop Corn
.1099  - - - Other
 - Other
.9090  - - Other
19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing
cocoa; communion wafers, empty cachets of  a kind suitable fo r pharmaceutical use,
sealing wafers, rice pap er and similar products.
ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Potatoes:
 - - Edible preparations composed of flour, meal or flakes based on potatoes:
.1010  - - - Containing  not less than 75% by weight of potatoes
.1020  - - - Other
ex 20.05 Other vegetables prepared  or preserved otherwise than by  vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
 - Potatoes:
 - - Edible preparations composed of flour, meal or flakes based on potatoes:
.2010  - - - Containing  not less than 75% by weight of potatoes
.2020  - - - Other
ex 21.03 Sauces and preparations therefor; mi xed condiments and mixed seasonings; mustard
flour and meal and prepared mustard.
 - Tomato ketchup and other tomato sauce:
 - - Other tomato sauce:
.2021  - - - Containing meat or edible meat offals
2029  - - - Other
 - Other:
.9010  - - Mayonnaise and remoulades
 - - Other:
.9091  - - - Mango chutney, liquid
.9099  - - - OtherWT/COMTD/N/6/Add.2
Page 106
Heading No. Description of Products
ex 21.04 Soups and broths and preparations therefor; homogenised composite food
preparations.
 - Soups and broths and preparations therefor:
 - - In airtight containers:
.1010  - - - Meat broth
.1020  - - - Vegetable soup, whether or not precooked, containing neither meat nor meat extracts
.1030  - - - Fish soup (containing at least 25% by weight of fish)
.1040  - - - Other
 - - Other:
.1050  - - - Containing meat or meat extracts
.1060  - - - Fish soup (containing at least 25% by weight of fish)
.1090  - - - Other
21.05 Ice cream and other edible ice, whether or not containing cocoa.
ex 21.06 Food preparations not elsewhere specified or included.
.1000  - Protein concentrates and textured protein substances
 - Other:
.9020  - - Preparations based juices of apples or blackcurrants, for the manufacture of beverages
 - - Other:
 - - - Cream substitutes:
.9051  - - - - Dried
.9052  - - - - Liquid
.9060  - - Emulsified fats and similar products containing more than 15% by weight of edible
milk-fats
.9090  - - Other
ex 22.02 Waters, including mineral waters a nd aerated waters, containing added sugar or
other sweetening matter or flavoured, and other non-alcoholic beverages, not
including fruit or vegetable juices of heading No. 20.09.
 - Other:
.9030  - - Non-alcoholic beverages with a basis of or milk proteinsWT/COMTD/N/6/Add.2
Page 107
LIST 4
Products Qualifying for 15 per cent Reduction of the Normally Applicable Customs Duty when
Originating in an "Ordinary" GSP-Country.
Products marked with (*) are subject to an automatic licencing system.
Heading No. Description of Products
04.09 Natural honey.
ex 06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn.
 - Unrootened cuttings and slips:
 - - Cuttings, unrootened or in vitro , for horticultural purposes:
 - - - Other:
.1021  - - - - Begonia, all sorts, Campanula isophylla, Euphorbia pulcherrima, Poinsettia
pulcherrima, Fuchsia, Hibiscus, Kalanchoe  and Petunia-hanging
.1022  - - - - Saintpaulia, Scaevola  and Streptocarpus
.1023  - - - - Dendranthema x grandiflora  and Chrysanthemum x moraflorium , from 1 April to
15 October
.1024  - - - - Pelargonium
.1029  - - - - Other
 - Rhododendrons and azaleas, grafted or not:
 - - Azalea indica  (Indoor azalea):
.3011  - - - In flower
 - - - Other:
.3012  - - - - from 15 November to 23 December
.3013  - - - - from 24 December to 14 November
 - Roses ( Rosa ), grafted or not:
.4001  - - Rooted cuttings, not wrapped for retail sale, incl. bare roots
.4009  - - Other
 - Other:
 - - Other:
 - - - With balled roots or other culture media:
 - - - - Trees and bushes other than mentioned above and perennial plants:
 - - - - Herbaceous plants:
 - - - - - Other:
 - - - - - - Green pot plants from 1 May to 14 December:
.9061  - - - - - - - Condiaeum, Croton, Dieffenbacchia, Epipremnum, Scindapsus aureum,
Hedera, Nephrolepis, Peperomia obtusifolia, Peperomia rotundifolia, Schefflera,
Soleirolia  and Helxine
.9062  - - - - - - - Asplenium, Begonia x rex-cultorum, Chlorophytum, Euonymus japanicus,
Fatsia japonica, Aralia sieboldii, Ficus elastica, Monstera, Philodendronscandens, Radermachera, Stereospermum, Syngonium  and X-Fatshedera
.9063  - - - - - - - Other
 - - - - - - Pot plants in flower:
.9064  - - - - - - - Ageratum, Argyranthemum frutescens, Chrysanthemum frutescens, Begonia x
hiemalis, Begonia elatior, Begonia x cheimantha, Begonia x semperflorens,Begonia x tuberhybrida, Bidens, Br achycome, Callistephus, CampanulaWT/COMTD/N/6/Add.2
Page 108
Heading No. Description of Products
isophylla, Cyclamen persicum,Dah lia, Dendranthema x grandiflora,
Chrysanthemum x morifolium, Dianthus, Euphorbia pulcherrima, Poinsettia,Pulcherrima, Fuchsia, Gerbera, Hibiscus, Hydrangea, Macrophylla, Impatiens,
Kalanchoe blossfeldiana, Lobelia lobularia, Pelargonium (alla sorts), Petunia,
Primula vulgaris, Primula acualis, Saintpaulia, Scaevola, Senecio cineraria,Senecio bicolor, Tagetes, Tropaeolum, Verbena, Viola, Zinna
.9065  - - - - - - - Achimenes, Aster novi-belgii, Calceolaria herbeohybrida, Capsicum annum,
Catharanthus roseus, Vinca rosea, Dipladenia, Nematanthus, Hypocyrta,Osteospermum, Schlumbergera, Senecio x hybridus, Cineraria, Sinningiaspeciosa, Gloxinia, Solanum, Streptocarpus
.9066  - - - - - - - Other
 - - - - - - Rooted cuttings and young plants:
.9067  - - - - - - - Begonia (all sorts), Campanula isophylla, Dendranthema x grandiflora,
Chrysanthemum x morifolium, Cyclamen, Euphorbia pulcherrima, Fuchsia,Hibiscus, Kalanchoe, Pelargonium, Petunia-heng , Saintpaulia, Scaevola,  and
Sinningia syn. Gloxinia
.9068  - - - - - - - Other
.9069  - - - - - - Other
 - - - - Other:
.9071  - - - - - Grass in rolls or plates (lawn)
.9079  - - - - - Other
ex 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental
purposes, fresh, dried, dyed, bleached , impregnated or otherwise prepared.
 - Fresh:
 - - Other:
 - - - Other:
.1092  - - - - Tulipa  from 1 June to 30 April
.1093  - - - - Lilium
*                     .1094  - - - - Rosa  from 1 April to 31 October
.1095  - - - - Argyranthemum frutescens and Chrysanthemum frutescen from 1 May to
          31  October, Dendranthema x grandiflora and Chrysanthemum x morifolium from
16 March to 14 December
.1096  - - - - Gypsophila
.1097  - - - - Alstroemeria
.1098  - - - - Freesia from 1 April to 30 November, Iris, Limonium, Statice, Matthiola, a nd
Narcissus
.1099  - - - - Other
* 07.01 Potatoes, fresh or chilled.
ex 07.02 Tomatoes, fresh or chilled.
 - From 10 May to 10 July:
.0022  - - From 10 May to 31 May
.0023  - - From 1 June to 10 July
.0030  - From 11 July to 14 October
.0040  - From 15 October to 31 October
* ex 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
 - Onions and shallots:
 - - Onions:WT/COMTD/N/6/Add.2
Page 109
Heading No. Description of Products
 - - - From 1 September to 30 June:
.1012  - - - - Red onion
.1019  - - - - Other
 - - - From 1 July to 31 August:
.1022  - - - - Red onion
.1029  - - - - Other
 - Leeks and other alliaceous vegetables:
.9001  - - Leeks
ex 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
 - Cauliflowers and headed broccoli:
 - - Cauliflowers:
.1011  - - - From 1 June to 31 July
.1021  - - - From 1 August to 14 October
.1031  - - - From 15 October to 30 November
 - Brussels sprouts:
.2010  - - From 21 September to 31 May
.2020  - - From 1 June to 20 September
 - Other:
 - - White cabbage:
*                     .9013  - - - From 1 October to 31 May
*                     .9020  - - - From 1 June to 31 July
*                     .9030  - - - From 1 August to 30 September
 - - Red cabbage:
*                     .9040  - - - From 1 October to 31 July
*                     .9050  - - - From 1 August to 30 September
 - - Other:
.9091  - - - Savoy cabbage
.9092  - - - Curly kale
*                     .9099  - - - Other
ex 07.05 Lettuce ( Lactuca sativa ) and chicory ( Cichorium spp .), fresh or chilled.
 - Lettuce:
 - - Cabbage lettuce (head lettuce):
 - - - Iceberg lettuce:
.1111  - - - - From 1 March to 31 May
.1121  - - - - From 1 June to 30 November
 - - - Other:
.1140  - - - - From 1 March to 31 May
.1150  - - - - From 1 June to 30 September
.1160  - - - - From 1 October to 30 November
 - - Other:
.1910  - - - From 1 April to 30 November
.1990  - - - From 1 December to 31 MarchWT/COMTD/N/6/Add.2
Page 110
Heading No. Description of Products
 - Chicory:
 - - Other:
 - - - From 1 April to 30 November:
.2911  - - - - Endive
.2919  - - - - Other
.2990  - - - From 1 December to 31 March
ex 07.06 Carrots, turnips, salad beetroot, salsif y, celeriac, radishes and similar edible roots,
fresh or chilled.
 - Carrots and turnips:
.1011  - - Carrots from 1 May to 31 August
.1021  - - Carrots from 1 September to 30 April
.1030  - - Turnips
 - Other:
.9010  - - Celeriac
.9040  - - Salad beetroot
ex 07.07 Cucumbers and gherkins, fresh or chilled.
 - Snake cucumbers:
.0010  - - From 10 March to 31 October
.0020  - - From 1 November to 30 November
.0090  - Other
ex 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
.1000  - Potatoes
 - Leguminous vegetables, shelled or unshelled:
ex .2100  - - Peas ( Pisum sativum ) (except peas of a diameter not exceeding 7.5 mm, cf. List 2)
 - - Beans ( Vigna spp., Phaseolus spp .)
ex .2201  - - - Green beans, asparagus beans, wa x beans and string beans (except asparagus beans
(Hericot verts), cf. List 2)
.2209  - - - Other
 - Other vegetables
.8020  - - Cauliflower
.8050  - - Onions
.8060  - - Celery
 - - Other:
.8091  - - - Carrots
.8094  - - - Headed broccoli
.9000  - Mixtures of vegetables
ex 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solu tions), but unsuitable in that state for
immediate consumption.
.4000  - Cucumbers and gherkins
 - Other vegetables; mixtures of vegetables:
.9090  - - Other vegetables; mixtures of vegetables
ex 07.12 Dried vegetables, whole, cut, sliced, br oken or in powder, but  not further prepared.WT/COMTD/N/6/Add.2
Page 111
Heading No. Description of Products
 - Other vegetables; mixtures of vegetables:
 - - Potatoes:
.9011  - - - Whether or not cut or sliced but not further prepared
ex 08.08 Apples, pears and quinces, fresh.
 - Apples:
.1011  - - From 1 May to 30 November
 - Pears and quinces:
 - - Pears:
.2021  - - - From 11 August to 30 November
ex 08.10 Other fruit, fresh.
 - Strawberries:
 - - From 9 June to 31 October:
.1023  - - - From 9 June to 30 June
.1024  - - - From 1 July to 9 September
.1025  - - - From 10 September to 31 October
ex 08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether
or not containing added sugar or other sweetening matter
 - Strawberries:
.1001  - - Containing added sugar or other sweetening matter
.1009  - - Other
 - Raspberries, black, white and red currants:
ex .2001  - - Containing added sugar or other sweetening matter, cf. List 2
ex .2009  - - Other, cf. List 2
ex 08.12 Fruit and nuts, provisionally preserv ed (for example, by sulphur dioxide gas, in
brine, in sulphur water or in  other preservative solutions), but unsuitable in that state
for immediate consumption.
.2000  - Strawberries
 - Other:
ex .9090  - - Other (raspberries, black, white and red currants, cf. List 2)
ex 12.09 Seeds, fruit and spores, of a kind used for sowing.
 - Beet seed:
 - - Other:
.1901  - - - Seeds of turnips and swedes
.1902  - - - Mangolds seed
.1909  - - - Other
 - Seeds of forage plants, other than beet seed:
.2100  - - Lucerne (alfalfa) seed
 - - Clover ( Trifolium spp .) seed:
.2201  - - - Red clover seed
.2209  - - - Other
.2300  - - Fescue seed
.2400  - - Kentucky blue grass (Poa pratensis L.) seed
.2500  - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seedWT/COMTD/N/6/Add.2
Page 112
Heading No. Description of Products
.2600  - - Timothy grass seed
 - - Other:
.2910  - - - Bent grass (agrostis) seed
.2920  - - - Orchard grass or "Cocks' foot", meadow grass and fox-tail grass seed
.2990  - - - Other
ex 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise
prepared, such as spagh etti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni;
couscous, whether or not prepared.
 - Stuffed pasta, whether or not cooked or otherwise prepared
.2010  - - Stuffed with, by weight, more than 20% of meat or edible meat offals
ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwiseprepared, not elsewhere sp ecified or included.
 - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted
cereal flakes and roasted cereal flakes or swelled cereals:
.2010  - - Preparations of the Müsli type based on unroasted cereal flakes
.2090  - - Other
ex 20.01 Vegetables, fruit, nuts and other edible  parts of plants, prep ared or preserved by
vinegar or acetic acid.
 - Cucumbers and gherkins:
.1001  - - In airtight containers
.1009  - - Other
 - Other:
 - - Vegetables:
 - - - Other:
.9051  - - - - Sweet peppers ( Capsicum annuum var. annuum )
.9059  - - - - Other
.9090  - - Other
ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Potatoes:
 - - Edible preparations composed of flour, meal or flakes based on potatoes:
.1090  - - Other
 - Other vegetables and mixtures of vegetables:
 - - Other:
.9099  - - - Other, including mixtures of vegetables
 ex 20.05 Other vegetables prepa red or preserved otherw ise than by vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
.1000  - Homogenised vegetables
 - Potatoes:
 - - Other:
.2091  - - - Semi-manufactures for the produce of snacks
.2099  - - - Other
 - Peas ( Pisum sativum ):WT/COMTD/N/6/Add.2
Page 113
Heading No. Description of Products
ex .4001  - - Dried (except peas with a diameter not exceeding 7.5 mm, cf. List 2)
ex .4009  - - Other (except peas with a diameter not exceeding 7.5 mm, cf. List 2)
 - Beans ( Vigna spp., Phaseolus spp. ):
.5100  - - Beans, shelled
 - - Other:
ex .5901  - - - Green beans, asparagus beans, wax beans and string beans, (cf. List 2)
.5909  - - - Other
 - Other vegetables and mixtures of vegetables:
.9003  - - Sweet peppers ( Capsicum annuum var. annuum )
.9004  - - Bamboo shoots
ex .9009  - Other,  including mixtures of vegetables, (cf. List 2)
ex 20.07 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being
cooked preparations, whether or not containing added sugar or other sweeteningmatter.
 - Homogenised preparations:
.1001  - - Containing added sugar or sweetening matter
.1009  - - Other
 - Other:
 - - Other:
 - - - Containing added sugar or sweetening matter:
.9902  - - - - Of apricots, mangos, kiwis, peaches or mixtures thereof
.9903  - - - - Other
 - - - Other:
.9907  - - - - Of apricots, mangos, kiwis, peaches or mixtures thereof
.9908  - - - - Other
ex 20.08 Fruit, nuts and other edible parts of  plants, otherwise p repared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, not
elsewhere specified or included.
.8000  - Strawberries
 - Other, including mixtures other than those of subheading No. 2008.19:
 - - Mixtures:
.9201  - - - Containing entirely of fruits of heading No. 08.03 - 08.10
.9209  - - - Other mixtures
 - - Other:
.9909  - - - Other
ex 20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not
containing added spirit, whether or not containing added sugar or other sweeteningmatter.
.7000  - Apple juice
 - Juice of any other single fruit or vegetable
 - - Black currant juice:
.8010  - - - Containing added sugar or other sweetening matter
.8020  - - - Other
ex .8090  - - Other (juices of raspberries, and red and white currants, cf. List 2)WT/COMTD/N/6/Add.2
Page 114
Heading No. Description of Products
ex .9000  - Mixtures of juices (mixtures of juices containing apple-, black, red and white currants-
or raspberry juice, cf. List 2)
ex 21.04 Soups and broths and preparations therefor; homogenised composite food
preparations.
.2000  - Homogenised composite food preparationsWT/COMTD/N/6/Add.2
Page 115
LIST 5
Products Qualifying for 10 per cent Reduction of the Normally Applicable Customs Duty
when Originating in an  "Ordinary" GSP-Country
Products market with (*) are subject to an automatic licencing system.
Heading No. Description of Products
* 02.01 Meat of bovine animals, fresh or chilled.
* ex 02.02 Meat of bovine animals, frozen.
Reduction of Customs duties within the global WTO-quota for minimum market access
* ex 02.03 Meat of swine, fresh, chilled or frozen.
 - Fresh or chilled:
.1100  - - Carcasses and half-carcasses
.1200  - - Hams, shoulders and cuts thereof, with bone in
.1900  - - Other
 - Frozen:
 ex .2100  - - Carcasses and half-carcasses
Reduction of Customs duties within the global WTO-quota for minimum market access
.2200  - - Hams, shoulders and cuts thereof, with bone in
.2900  - - Other
* ex 02.04 Meat of sheep or goa ts, fresh, chilled or frozen.
Reduction of Customs duties within the global WTO-quota for minimum market access
* 02.05 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.
* 02.06 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies,
fresh, chilled or frozen.
* ex 02.07 Meat and edible offal, of the poultr y of heading No. 01.05, fresh, chilled or frozen.
 - Of fowls of the species Gallus domesticus:
.1100  - - Not cut in pieces, fresh or chilled
ex .1200  - - Not cut in pieces, frozen
Reduction of Customs duties within the global WTO-quota for minimum market access
.1300  - - Cuts and offal, fresh or chilled
 - - Cuts and offal, frozen:
.1410  - - - Livers
.1490  - - - Other
 - Of turkeys:
.2400  - - Not cut in pieces, fresh or chilled
ex .2500  - - Not cut in pieces, frozen
Reduction of Customs duties within the global WTO-quota for minimum market access
.2600  - - Cuts and offal, fresh or chilled
 - - Cuts and offal, frozen:
.2710  - - - Livers
.2790  - - - Other
 - Of ducks, geese or guinea fowls:
.3200  - - Not cut in pieces, fresh or chilled
ex .3300  - - Not cut in pieces, frozen
Reduction of Customs duties within the global WTO-quota for minimum market accessWT/COMTD/N/6/Add.2
Page 116
Heading No. Description of Products
.3400  - - Fatty livers, fresh or chilled
.3500  - - Other, fresh or chilled
 - - Other, frozen:
.3610  - - - Livers
.3690  - - - Other
* ex 02.08 Other meat and edible meat offal, fresh, chilled or frozen.
.1000  - Of rabbits or hares
 - Other:
.9010  - - Tongues
 - - Other:
 - - - Of reindeer:
.9021  - - - - Carcasses and half-carcasses
.9022  - - - - Other cuts with bone in
.9029  - - - - Boneless
.9030  - - - Of wood birds and grouses
 - - - Of deer and elk:
.9041  - - - - Of deer
.9042  - - - - Of elk
.9050  - - - Of whale
.9099  - - - Other
* 02.09 Pig fat, free of lean meat, and poultry fa t, not rendered or otherwise extracted, fresh,
chilled, frozen, salted, in brine, dried or smoked.
* 02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals
of meat or meat offal.
ex 04.05 Butter and other fats and oils derived from milk; dairy spreads.
Reduction of Customs duties within the global WTO-quota for minimum market access
ex 04.07 Birds' eggs in shell,  fresh preserved or cooked.
 - Hens' eggs:
.0011  - - For hatching
ex .0019  - - Other
Reduction of Customs duties within the global WTO-quota for minimum market access
ex 05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape),
treated with acid or degelatinised; powder and waste of these products.
 - Other:
.9010  - - For feed purpose
ex 05.11 Animal products not elsewhere specified or included; dead anim als of Chapter 1 or 3,
unfit for human consumption.
 - Other:
 - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of
Chapter 3:
 - - - For feed purpose:
.9111  - - - - Waste fish (industrial fish)
.9112  - - - - Fish heads and tails, dried, whether or not cut
.9113  - - - - Other fish waste
.9119  - - - - OtherWT/COMTD/N/6/Add.2
Page 117
Heading No. Description of Products
 - - Other:
 - - - Blood powder, unfit for human consumption:
.9911  - - - - For feed purpose
 - - - Meat and blood:
.9930  - - - - For feed purpose
 - - - Other:
.9980  - - - - For feed purpose
ex 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
 - Other:
 - - White cabbage
Reduction of Customs duties within the global WTO-quota for minimum market access
.9013  - - - From 1 October to 31 May
.9020  - - - From 1 June to 31 July
.9030  - - - From 1 August to 30 September
 - - Red cabbageReduction of Customs duties within the global WTO-quota for minimum market access
.9040  - - - From 1 October to 31 July
.9050  - - - From 1 August to 30 September
ex 07.09 Other vegetables, fresh or chilled.
 - Other:
 - - Sweet corn:
.9041  - - - For feed purpose
ex 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
 - Sweet corn:
.4010  - - For feed purpose
ex 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in
sulphur water or in other preservative solu tions), but unsuitable in that state for
immediate consumption.
 - Other vegetables; mixtures of vegetables:
 - - Sweet corn:
.9011  - - - For feed purpose
ex 07.12 Dried vegetables, whole, cut, sliced, br oken or in powder, but  not further prepared.
 - Other vegetables; mixtures of vegetables:
 - - Sweet Corn:
.9031  - - - For feed purpose
ex 07.13 Dried leguminous vegetables, shelled, whether or not skinned or split.
.1000  - Peas ( Pisum sativum )
 - Chickpeas (garbanzos):
.2010  - - For feed purpose
 - Beans ( Vigna spp., Phaseolus spp. ):
.3100  - - Beans of the species Vigna mungo (L.) Heeper  or Vigna radiata (L.) Wilczek
.3200  - - Small red ( Adzuki ) beans ( Phaeolus  or Vigna angularis )
.3300  - - Kidney beans, including white pea beans ( Phaseolus vulgaris )WT/COMTD/N/6/Add.2
Page 118
Heading No. Description of Products
.3900  - - Other
 - Lentils:
.4010  - - For feed purpose
 - Broad beans ( Vicia faba var. major ) and horse beans ( Vicia faba var. equina  and Vicia
faba  var. minor ):
.5010  - - For feed purpose
.9000  - Other
ex 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and
tubers with high starch or i nulin content, fresh, chilled,  frozen or dried, whether or
not sliced or in the form of pellets; sago pith.
 - Manioc (cassava):
.1010  - - For feed purpose
 - Sweet potatoes:
.2010  - - For feed purpose
.9000  - Other
ex 08.05 Citrus fruit, fresh or dried.
 - Oranges:
.1010  - - For feed purpose
 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus
hybrids:
.2010  - - For feed purpose
 - Lemons ( Citrus limon, Citrus limonum ) and limes ( Citrus aurantifolia ):
.3011  - - Lemons for feed purpose
.3030  - - Limes for feed purpose
 - Grapefruit:
.4010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
10.01 Wheat and meslin.
10.02 Rye.
10.03 Barley.
10.04 Oats.
ex 10.05 Maize (corn).
 - Other
.9010  - - For feed purpose
ex 10.06 Rice.
 - Rice in the husk (paddy or rough)
.1010  - - For feed purpose
 - Husked (brown) rice:
.2010  - - For feed purpose
 - Semi-milled or wholly milled rice, whether or not polished or glazed:
.3020  - - For feed purpose
 - Broken rice:WT/COMTD/N/6/Add.2
Page 119
Heading No. Description of Products
.4020  - - For feed purpose
ex 10.07 Grain sorghum.
.0010  - For feed purpose
ex 10.08 Buckwheat, millet a nd canary seed; other cereals.
 - Buckwheat:
.1010  - - For feed purpose
 - Millet:
.2010  - - For feed purpose
 - Canary seed:
.3010  - - For feed purpose
.9000  - Other cereals
11.01 Wheat or meslin flour.
ex 11.02 Cereal flours other than of wheat or meslin.
.1000  - Rye flour
 - Maize (corn) flour:
.2010  - - For feed purpose
 - Rice flour:
.3010  - - For feed purpose
 - Other:
 - - Buckwheat flour:
.9001  - - - For feed purpose
.9009  - - Other
ex 11.03 Cereal groats, meal and pellets.
 - Groats and meal:
.1100  - - Of wheat
.1200  - - Of oats
 - - Of maize (corn):
.1310  - - - For feed purpose
 - - Of rice
.1410  - - - For feed purpose
.1900  - - Of other cereals
 - Pellets:
.2100  - - Of wheat
.2900  - - Of other cereals
ex 11.04 Cereal grains otherwise worked (for exampl e, hulled, rolled, flaked, pearled, sliced or
kibbled), except rice of head ing No. 10.06; germ of cereals, whole, rolled, flaked or
ground.
 - Rolled or flaked grains:
.1100  - - Of barley
.1200  - - Of oats
.1900  - - Of other cereals
 - Other worked grains (for example, hulled pearled, sliced or kibbled):WT/COMTD/N/6/Add.2
Page 120
Heading No. Description of Products
.2100  - - Of barley
.2200  - - Of oats
 - - Of maize (corn):
.2310  - - - For feed purpose
 - - Of other cereals:
 - - - Of buckwheat:
.2901  - - - - For feed purpose
 - - - Of millet:
.2903  - - - - For feed purpose
.2909  - - - Other
.3000  - Germ of cereals, whole, rolled, flaked or ground
11.05 Flour, meal, powder, flakes, granules and pellets of potatoes.
ex 11.06 Flour, meal and powder of the dried leguminous vegetables of heading No.  07.13, of
sago or of roots or tubers of heading No.  07.14 or of the products of Chapter 8.
 - Of the dried leguminous vegetables of heading No. 07.13:
.1010  - - For feed purpose
.2000  - Of sago or of roots or tubers of heading No. 07.14
 - Of the products of Chapter 8:
.3010  - - For feed purpose
ex 11.07 Malt, whether or not roasted.
 - Not roasted:
.1010  - - For feed purpose
 - Roasted:
.2010  - - For feed purpose
ex 11.08 Starches; inulin.
 - Starches:
 - - Wheat starch:
.1110  - - - Containing potato starch
 - - - Other:
.1180  - - - - For feed purpose
.1190  - - - - Other
 - - Maize (corn) starch:
.1210  - - - Containing potato starch
 - - - Other:
.1280  - - - - For feed purpose
.1300  - - Potato starch
 - - Manioc (cassava) starch:
.1410  - - - Containing potato starch
 - - - Other:
.1480  - - - - For feed purpose
 - - Other starches:
.1910  - - - Laundry starchWT/COMTD/N/6/Add.2
Page 121
Heading No. Description of Products
 - - - Other:
.1920  - - - Containing potato starch
 - - - Other:
.1980  - - - - For feed purpose
.1990  - - - - Other
 - Inulin:
.2010  - - For feed purpose
ex 11.09 Wheat gluten, whether or not dried.
.0010  - For feed purpose
ex 12.01 Soya beans, whether or not broken.
.0010  - For feed purpose
ex 12.02 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken.
 - In shell:
.1010  - - For feed purpose
 - Shelled, whether or not broken:
.2010  - - For feed purpose
ex 12.03 Copra.
.0010  - For feed purpose
ex 12.04 Linseed, whether or not broken.
.0010  - For feed purpose
ex 12.05 Rape or colza seeds, whether or not broken.
.0010  - For feed purpose
ex 12.06 Sunflower seeds, whether or not broken.
.0010  - For feed purpose
ex 12.07 Other oil seeds and oleaginous fruits, whether or not broken.
 - Palm nuts and kernels:
.1010  - - For feed purpose
 - Cotton seeds:
.2010  - - For feed purpose
 - Castor oil seeds:
.3010  - - For feed purpose
 - Sesamum seeds:
.4010  - - For feed purpose
 - Mustard seeds:
.5010  - - For feed purpose
 - Safflower seeds:
.6010  - - For feed purpose
 - Other:
 - - Poppy seeds:
.9110  - - - For feed purpose
 - - Shea nuts (karite nuts):
.9210  - - - For feed purposeWT/COMTD/N/6/Add.2
Page 122
Heading No. Description of Products
 - - Other:
.9910  - - - For feed purpose
ex 12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.
 - Of soya beans:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 12.12 Locust beans, seaweeds and other algae , sugar beet and sugar cane, fresh, chilled,
frozen or dried, whether or not ground; fruit stones and kernels and other vegetableproducts (including unroasted chicory roots of the variety Cichorium intybus sativum)
of a kind primarily used for human consum ption, not elsewhere specified or included.
 - Locust beans, including locust bean seeds:
.1010  - - For feed purpose
 - Seaweeds and other algae:
.2010  - - For feed purpose
 - Other:
 - - Sugar beet:
.9110  - - - For feed purpose
 - - Sugar cane:
.9210  - - - For feed purpose
12.14 Swedes, mangolds, fodder root s, hay, lucerne (alfalfa), cl over, sainfoin, forage kale,
lupines, vetches and similar forage products, whether or not in the form of pellets.
15.01 Pig fat (including lard) and poultry fat, other than that of heading No. 02.09 or 15.03.
ex 15.02 Fats of bovine animals, sheep or goats, other than those of heading No. 15.03.
.0011  - For feed purpose
ex 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined,
but not chemically modified.
 - Fish-liver oils and their fractions
.1011  - - For feed purpose, including veterinary oil
 - Fats and oils and their fractions, of fish, other than liver oils:
.2011  - - For feed purpose
 - Fats and oils and their fractions, of marine mammals:
.3011  - - For feed purpose
ex 15.06 Other animal fats and oils and thei r fractions, whether or not refined, but not
chemically modified.
.0011  - For feed purpose
ex 15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil, whether or not degummed:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 15.08 Ground-nut oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil:
.1010  - - For feed purposeWT/COMTD/N/6/Add.2
Page 123
Heading No. Description of Products
 - Other:
.9010  - - For feed purpose
ex 15.09 Olive oil and its fractions, whether or not refined, but not chemically modified.
 - Virgin:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 15.10 Other oils and their fractions, obtained solely from olives, whether or not refined, but
not chemically modified, including blends of these oils or fractions with oils or
fractions of heading No. 15.09.
.0010  - For feed purpose
ex 15.11 Palm oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil
.1010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
ex 15.12 Sunflower-seed, safflower or cotton-seed  oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Sunflower-seed or safflower oil and fractions thereof:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Cotton-seed oil and its fractions:
 - - Crude oil, whether or not gossypol has been removed:
.2110  - - - For feed purpose
 - - Other:
.2911  - - - For feed purpose
ex 15.13 Coconut (copra), palm kernel or babassu oil and frac tions thereof, whether or not
refined, but not chem ically modified.
 - Coconut (copra) oil and its fractions:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1911  - - - For feed purpose
 - Palm kernel or babassu oil and fractions thereof:
 - - Crude oil:
.2110  - - - For feed purpose
 - - Other:
.2911  - - - For feed purpose
ex 15.14 Rape, colza or mustard oil and fracti ons thereof, whether or not refined, but not
chemically modified.
 - Crude oil
.1010  - - For feed purposeWT/COMTD/N/6/Add.2
Page 124
Heading No. Description of Products
 - Other:
.9010  - - For feed purpose
ex 15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether
or not refined but not chemically modified.
 - Linseed oil and its fractions:
 - - Crude oil:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Maize (corn) oil and its fractions:
 - - Crude oil:
.2110  - - - For feed purpose
 - - Other:
.2910  - - - For feed purpose
 - Castor oil and its fractions:
.3010  - - For feed purpose
 - Tung oil and its fractions:
.4010  - - For feed purpose
 - Sesame oil and its fractions:
.5011  - - For feed purpose
 - Jojoba oil and its fractions:
.6010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
ex 15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated,
inter-esterified, re-esterified  or elaidinised, whether or not refined, but not further
prepared.
 - Animal fats and oils and their fractions:
.1011  - - For feed purpose
 - Vegetable fats and oils and their fractions:
.2011  - - For feed purpose
ex 15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of
fractions of different fats or oils  of this Chapter, ot her than edible fats  or oils or their
fractions of heading No. 15.16.
 - Margarine, excluding liquid margarine:
.1010  - - For feed purpose
 - Other:
.9011  - - For feed purpose
ex 15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwisechemically modified, excluding those of heading No. 15.16; inedible mixtures orpreparations of animal or vegetable fats or oils or of fractions of different fats or oils
of this Chapter, not else where specified or included.
.0011  - For feed purpose
ex 15.20 Glycerol, crude; glycero l waters and glycerol lyes.WT/COMTD/N/6/Add.2
Page 125
Heading No. Description of Products
.0010  - For feed purpose
ex 15.22 Degras; residues resulting from the treatment of fatty substances or animal or
vegetable waxes.
.0011  - For feed purpose
16.01 Sausages and similar products, of meat, meat offal or blood; food preparations based
on these products.
16.02 Other prepared or preserved meat, meat offal or blood.
ex 16.03 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic
invertebrates.
 - Other:
 - - Other:
.0099  - - - Other
ex 17.01 Cane or beet sugar and chem ically pure sucrose, in solid form.
 - Raw sugar not containing added flavouring or colouring matter:
 - - Cane sugar:
.1110  - - - For feed purpose
 - - Beet sugar:
.1210  - - - For feed purpose
 - Other:
 - - Containing added flavouring or colouring matter:
.9110  - - - For feed purpose
 - - Other:
.9910  - - - For feed purpose
ex 17.02 Other sugars, including chemically pu re lactose, maltose, glucose and fructose, in
solid form; sugar, syrups not containing added flavouring or colouring matter;
artificial honey, whether or not mixed with natural honey; caramel.
 - Lactose and lactose syrup:
 - - Containing by weight 99% or more lactos e, expressed as anhydrous lactose, calculated
on the dry matter:
.1110  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Maple sugar and maple syrup:
.2010  - - For feed purpose
.3000  - Glucose and glucose syrup, not containing fructose or containing in the dry state less
than 20% by weight of fructose
.4000  - Glucose and glucos syrup, containing in the dry state at least 20% but less than 50% by
weight of fructose
 - Chemically pure fructose:
.5010  - - For feed purpose
 - Other fructose and fructose syrup, containing in the dry state more than 50% by weight
of fructose:
.6010  - - For feed purpose
 - Other, including invert sugar:
 - - For feed purpose:
.9011  - - - Artificial honeyWT/COMTD/N/6/Add.2
Page 126
Heading No. Description of Products
.9021  - - - Other
ex 17.03 Molasses resulting from the extraction or refining of sugar.
 - Cane molasses:
.1010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 19.01 Malt extract; food preparations of flour, meal, starch or malt extract, not containing
cocoa or containing less than 40% by weight of cocoa calculated on a totally defattedbasis, not elsewhere specified or included; food preparations of goods of headingNo. 04.01 to 04.04, not containing cocoa or containing less than 5% by weight ofcocoa calculated on a totally defatted ba sis, not elsewhere specified or included.
 - Other:
.9010  - - Malt extract
ex 19.04 Prepared foods obtained by the swellin g or roasting of cereals or cereal products (for
example, corn flakes); cereals (other than maize (c orn)) in grain form  or in the form
of flakes or other worked grains (except flour and meal), pre-cooked or otherwise
prepared, not elsewhere sp ecified or included.
 - Other
 - - Pre-cooked rice not containing any added ingredients:
.9010  - - - For feed purpose
ex 20.01 Vegetables, fruit, nuts and other edible  parts of plants, prep ared or preserved by
vinegar or acetic acid.
 - Other:
 - - Vegetables:
 - - - Sweet corn ( Zea mays var. saccharata ):
.9031  - - - - For feed purpose
ex 20.04 Other vegetables prepa red or preserved otherwise than  by vinegar or acetic acid,
frozen, other than products of heading No. 20.06.
 - Other vegetables and mixtures of vegetables:
 - - Sweet corn ( Zea mays var. saccharata ):
.9011  - - - For feed purpose
ex 20.05 Other vegetables prepared  or preserved otherwise than by  vinegar or acetic acid, not
frozen, other than products of heading No. 20.06.
 - Sweet corn ( Zea mays var. saccharata ):
.8010  - - For feed purpose
ex 20.08 Fruit, nuts and other edible parts of  plants, otherwise p repared or preserved,
whether or not containing added sugar or other sweetening matter or spirit, not
elsewhere specified or included.
 - Nuts, ground-nuts and other seeds, whether or not mixed together:
 - - Ground-nuts:
 - - - Other:
.1180  - - - - For feed purpose
.1900  - - Other, including mixtures
 - Citrus fruit:
.3010  - - For feed purpose
 - Other, including mixtures other than those of subheading No. 2008.19:WT/COMTD/N/6/Add.2
Page 127
Heading No. Description of Products
 - - Palm hearts:
.9110  - - - For feed purpose
ex 21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including
vaccines of heading No. 30.02); prepared baking powders.
 - Inactive yeasts; other single-cell micro-organisms, dead:
.2010  - - Yeasts for feed purpose
.2031  - - Other single-cell micro-organisms, dead, for feed purpose
ex 23.01 Flours, meals and pellets, of meat or meat offal,  of fish or of crustaceans, molluscs or
other aquatic invertebra tes, unfit for human consumption; greaves.
.1000  - Flours, meals and pellets, of meat or meat offal; greaves
 - Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic
invertebrates:
.2010  - - For feed purpose
ex 23.02 Bran, sharps and other residues, wheth er or not in the form of pellets, derived from
the sifting, milling or other working of  cereals or of leguminous plants.
 - Of maize (corn):
.1010  - - For feed purpose
 - Of rice:
.2010  - - For feed purpose
.3000  - Of wheat:
.4000  - Of other cereals
 - Of leguminous plants:
.5010  - - For feed purpose
ex 23.03 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other
waste of sugar manufacture, brewing .
 - Residues of starch manufacture and similar residues:
.1010  - - For feed purpose
 - Beet-pulp, bagasse and other waste of sugar manufacture:
.2010  - - For feed purpose
 - Brewing or distilling dregs and waste:
.3010  - - For feed purpose
ex 23.04 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of soya-bean oil.
.0010  - For feed purpose
ex 23.05 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of ground-nut oil.
.0010  - For feed purpose
ex 23.06 Oil-cake and other solid residues, whether or not ground or in the form of pellets,
resulting from the extraction of vegetable fats or oils, other than those of heading
No. 23.04 or 23.05.
 - Of cotton seeds:
.1010  - - For feed purpose
 - Of linseed:
.2010  - - For feed purpose
 - Of sunflower seeds:
.3010  - - For feed purposeWT/COMTD/N/6/Add.2
Page 128
Heading No. Description of Products
 - Of rape or colza seeds:
.4010  - - For feed purpose
 - Of coconut or copra:
.5010  - - For feed purpose
 - Of palm nuts or kernels:
.6010  - - For feed purpose
 - Of maize (corn) germ:
.7010  - - For feed purpose
 - Other:
.9010  - - For feed purpose
ex 23.07 Wine lees; argol.
.0010  - For feed purpose
23.08 Vegetable materials and vegetable waste, vegetable residues and by-products,
whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere
specified or included.
ex 23.09 Preparations of a kind used in animal feeding
 - Other:
 - - Containing meat or meat offal of land animals, in airtight containers:
.9020  - - - For other animals
 - - Other:
 - - - Fish fodder:
.9040  - - - - For other fish
 - - - Birds food:
.9060  - - - - For other birds
 - - - Other:
.9090  - - - - For other animals
ex 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated
derivatives.
- Other polyhydric alcohols:
.4500 - - Glycerol
ex 38.23 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty
alcohols.
 - Industrial monocarboxylic fatty acids; acid oils from refining:
 - - Stearic acids:
.1110  - - - For feed purpose
 - - Oleic acid:
.1210  - - - For feed purpose
 - - Tally oil fatty acids:
.1310  - - - For feed purpose
 - - Other:
.1910  - - - For feed purpose
 - Industrial fatty alcohols:
.7010  - - For feed purposeWT/COMTD/N/6/Add.2
Page 129
LIST 6
Products Qualifying for 50 per cent Reduction of the Normally Applicable Customs Duty
when Originating in an  "Ordinary" GSP-Country
Heading No. Description of Products
ex 15.07 Soya-bean oil and its fractions, whether or not refined, but not chemically modified.
 - Crude oil, whether or not degummed:
.1090  - - Other
 - Other:
.9090  - - Other
ex 15.12 Sunflower-seed, safflower or cotton-seed  oil and fractions thereof, whether or not
refined, but not chem ically modified.
 - Sunflower-seed or safflower oil and fractions thereof:
 - - Other:
.1990  - - - Other
 - Cotton-seed oil and its fractions:
 - - Other:
 - - - Other:
.2920  - - - - Solid fractions
.2999  - - - - Other
ex 15.14 Rape, colza or mustard oil and fracti ons thereof, whether or not refined, but not
chemically modified.
 - Other:
.9090  - - Other
ex 15.15 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether
or not refined but not chemically modified.
 - Linseed oil and its fractions:
 - - Other:
.1990  - - - Other
 - Maize (corn) oil and its fractions:
 - - Other:
.2990  - - - Other
 - Sesame oil and its fractions:
 - - Other:
.5099  - - - Other
ex 15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of
fractions of different fats or oils  of this Chapter, ot her than edible fats  or oils or their
fractions of heading No. 15.16.
 - Margarine, excluding liquid margarine:
 - - Other:
 - - - Animal:
.1021  - - - - Containing more than 10% but not more than 15% by weight of milk fats
.1029  - - - - Other
 - - - Vegetable:
.1031  - - - - Containing more than 10% but not more than 15% by weight of milk fatsWT/COMTD/N/6/Add.2
Page 130
Heading No. Description of Products
.1039  - - - - Other
 - Other:
 - - Other:
.9021  - - - Edible liquid mixture of vegetable oils
 - - - Liquid margarine:
.9032  - - - - Containing more than 10% but not more than 15% by weight of milk fats
.9039  - - - - Other
 - - - Edible liquid mixtures of animal and vegetable oils consisting essentially of vegetable
oils:
.9041  - - - - Containing more than 10% but not more than 15% by weight of milk fats
.9049  - - - - Other
 - - - Other:
.9091  - - - - Containing more than 10% but not more than 15% by weight of milk fats
.9098  - - - - Other
ex 15.18 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated,
sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwisechemically modified, excluding those of heading No. 15.16; inedible mixtures orpreparations of animal or vegetable fats or oils or of fractions of different fats or oils
of this Chapter, not else where specified or included.
 - Other:
.0099  - - OtherWT/COMTD/N/6/Add.2
Page 131
LIST 7
List of Exceptions
Note: 1. Industrial products classified within chapters 25-97 of the HS-system originating in an
"ordinary" GSP-Country, are duty-free on importation into Norway, with the
exception of products covered by the following "exception-list"
2. Products within heading Nos. ex 29.05 and ex 35.02 covered by List 2 or List 5
respectively, are considered to be agricultural products
List of Industrial Products Excluded from GSP Pr eferential Tariff Treatment on Importation into
Norway when Originating in  an "Ordinary" GSP-Country
(the Products are Duty-Free when Originat ing in a "Least-Developed" GSP-Country )
Heading no. Description of Products
ex 52.08 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more
than 200 g/m2
- Bleached:
.2900 - - Other fabrics
- Of yarns of different colours:
.4100 - - Plain weave, weighing not more than 100 g/m2
.4200 - - Plain weave, weighing more than 100 g/ m2
.4300 - - 3- thread or 4- thread twill, including cross twill
.4900 - - Other fabrics
ex 56.08 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets,
of textile materials
-       Of man-made textile materials:
- -     Made up fishing nets:
- - -   Other made up fishing nets:
.1102 - - - - Of monofilament of polyamide
.1103 - - - - Of multifilament of polyamide
.1104 - - - - Of polyethylene
.1109 - - - - Other
- -     Other:
.1901 - - -   Netting of monofilament of polyamide
.1902 - - -   Netting of multifilament of polyamide
.1903 - - -   Netting of polyethylene
.1904 - - -   Other netting
.1909 - - -   Other
-        Other:
.9010 - -     Made up fishing nets
.9090 - -     Other
61.07 Men’s or boys’ underpants, briefs, nightshirt s, pyjamas, bathrobes, dressing gowns and
similar articles, knitted or crochetedWT/COMTD/N/6/Add.2
Page 132
Heading no. Description of Products
ex 61.08 Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, négligés,
bathrobes, dressing gowns and sim ilar articles, knitted or crocheted
- Briefs and panties:
.2100 - - Of cotton
.2200 - - Of man-made fibres
.2900 - - Of other textile materials
- Nightdresses and pyjamas:
.3100 - - Of cotton
.3200 - - Of man-made fibres
.3900 - - Of other textile materials
-O t h e r :
.9100 - - Of cotton
.9200 - - Of man-made fibres
.9900 - - Of other textile materials
61.09 T-shirts, singlets and other vests, knitted or crocheted
61.10 Jerseys, pullovers, cardigans, waist-coats  and similar articles, knitted or crocheted
61.11 Babies’ garments and clothing accessories, knitted or crocheted
62.01 Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-
cheaters, wind-jackets and si milar articles, other than those of heading No. 62.03
62.02 Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets),
wind-cheaters, wind-jack ets and similar articles, other than those of heading No. 62.04
ex 62.03 Men’s or boys’ suits, ensembles, jackets,  blazers, trousers, bi b and brace overalls,
breeches and shorts (o ther than swimwear)
-S u i t s :
.1100 - - Of wool or fine animal hair
.1200 - - Of synthetic fibres
.1900 - - Of other textile materials
-E n s e m b l e s :
.2100 - - Of wool or fine animal hair
.2200 - - Of cotton
.2300 - - Of synthetic fibres
.2900 - - Of other textile materials
- Jackets and blazers:
.3100 - - Of wool or fine animal hair
.3200 - - Of cotton
.3300 - - Of synthetic fibres
.3900 - - Of other textile materials
- Trousers, bib and brace overalls, breeches and shorts:
- - Of wool or fine animal hair:
.4109 - - - Other
- - Of cotton:
.4209 - - - OtherWT/COMTD/N/6/Add.2
Page 133
Heading no. Description of Products
- - Of synthetic fibres:
.4309 - - - Other
- - Of other textile materials:
.4909 - - - Other
62.05 Men’s or boys’ shirts
63.01 Blankets and travelling rugs
ex 63.02 Bed linen, table linen, toilet linen and kitchen linen
.1000 - Bed linen, knitted or crocheted
- Other bed linen, printed:
.2100 - - Of cotton
- - Of man-made fibres:
.2210 - - - Of nonwovens
.2290 - - - Other
.2900 - - Of other textile materials
- Other bed linen:
.3100 - - Of cotton
- - Of man-made fibres:
.3210 - - - Of nonwovens
.3290 - - - Other
.3900 - - Of other textile materials
.4000 - Table linen, knitted or crocheted
- Other table linen:
.5100 - - Of cotton
.5200 - - Of flax
- - Of man-made fibres:
.5310 - - - Of nonwovens
.5390 - - - Other
.5900 - - Of other textile materials
-O t h e r :
.9100 - - Of cotton
.9200 - - Of flax
- - Of man-made fibres:
.9310 - - - Of nonwovens
.9390 - - - Other
.9900  - - Of other textile materials
64.03 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of
leather
64.04 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of
textile materials
__________