MERCOSUR and European Union Negotiations_x005F_x005F_x005F_x000D_Specific Rules of Origin - Comparative Chart _x005f_x005f_x005f_x000d_ Limited

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1 MERCOSUR and European Union Negotiations_x005F_x005F_x005F_x000D_Specific Rules of Origin - Comparative Chart _x005f_x005f_x005f_x000d_ Limited A B C D Product-Specific-Rules f Agri-food Wking processing, carried out on non-iginating materials, which confers iginating status Chapter 1 Chapter 2 Chapter 3 ex Chapter 4 Live animals Meat and edible meat offal Fish and crustaceans, molluscs and other aquatic invertebrates Dairy produce; birds' eggs; natural honey; edible products of animal igin, not elsewhere specified included; All the animals of Chapter 1 are wholly obtained Manufacture in which the materials of Chapters 1 and 2 are wholly obtained Manufacture in which all the materials of Chapter 3 used are wholly obtained Manufacture in which all the materials of Chapter 4 used are wholly obtained Milk cream (CHECK DESCRIPTION) Manufacture in which: - all the materials of Chapter 4 used are wholly obtained; and - the weight of materials of headings 1701 and 1703 used does not exceed 20% of the total weight of iginating and non-iginating materials of 1701 and 1703 used Condensed milk (CHECK DESCRIPTION) : - "Manufacture in which: - all the materials of Chapter 4 used are wholly obtained; and - the weight of sugar (*) used does not exceed 20% of the weight of the final product". Manufacture in which: - all the materials of Chapter 4 used are wholly obtained; and - the weight of materials of headings 1701 and 1703 used does not exceed 20% of the total weight of iginating and non-iginating materials of 1701 and 1703 used Products of animal igin, not ex Chapter 5 elsewhere specified included; except Manufacture from materials of any heading f: ex Inedible fish eggs and roes Live trees and other plants; bulbs, All the eggs and roes are wholly obtained Chapter 6 roots and the like; cut flowers and Manufacture in which all the materials of Chapter 6 used are wholly obtained namental foliage Chapter 7 ex Chapter 8 Edible vegetables and certain roots and tubers Edible fruit and nuts; peel of citrus fruits melons Manufacture in which all the materials of Chapter 7 used are wholly obtained Manufacture in which all materials of Chapter 8 used are wholly obtained Limited

2 MERCOSUR and European Union Negotiations_x005F_x005F_x005F_x000D_Specific Rules of Origin - Comparative Chart _x005f_x005f_x005f_x000d_ Limited A B C D Wking processing, carried out on non-iginating materials, which confers iginating status 0811 Fruit and nuts, uncooked cooked by steaming boiling in water, frozen, whether not containing added sugar other sweetening matter Manufacture in which: - all the materials of Chapter 8 used are wholly obtained; and - the weight of sugar (*) used does not exceed 20% of the weight of the final product Manufacture in which: - all the materials of Chapter 8 used are wholly obtained; and - the weight of materials of headings 1701 and 1703 used does not exceed 20% of the total weight of iginating and non-iginating materials of 1701 and 1703 used 17 ex Chapter 9 Coffee, tea, maté and spices; except f: Manufacture from materials of any heading Manufacture from materials of any heading except that of the product ; and 0903 Coffee, not roasted: not decaffeinated and decaffeinated; Mate Manufacture from materials of any heading except that of ; (and 0902) Coffee roasted: not decaffeinated and decaffeinated; (Tea) Manufacture in which the weight of materials of Chapter 9 used does not exceed [60]% of the weight of (package proposal) Manufacture from materials of any heading except that of the product to 0910 Manufacture from materials of any heading Chapter 10 Cereals Manufacture in which all the materials of Chapter 10 used are wholly obtained 22 Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten Manufacture in which all the materials of Chapters 10 and 11, headings 0701 and 2303, and sub-heading used are wholly obtained 23 Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial medicinal plants; straw and fodder Manufacture in which all the materials of Chapter 12 used are wholly obtained Lac; natural gums, resins, gum-resins and oleesins (f example, balsams) Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-wks price of the product Limited

3 MERCOSUR and European Union Negotiations_x005F_x005F_x005F_x000D_Specific Rules of Origin - Comparative Chart _x005f_x005f_x005f_x000d_ Limited A B C D Wking processing, carried out on non-iginating materials, which confers iginating status Vegetable saps and extracts; pectic substances, pectinates and pectates; 1302 agar-agar and other mucilages and Manufacture from materials of any heading thickeners, whether not modified, derived from vegetable products 26 Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified included Manufacture in which all the materials of Chapter 14 used are wholly obtained 27 ex Chapter 15 Animal vegetable fats and oils and their cleavage products; prepared edible fats; animal vegetable waxes; except f: Manufacture from materials of any subheading, except that of Manufacture in which: - all the materials of Chapter 15 used are wholly obtained, and - all the materials of Chapters 2 and 12 used are iginating Animal fats and oils Manufacture from materials of any heading except that of to 1515 Vegetable oils and their fractions 1509 to 1510 Olive oil Manufacture from materials of any subheading, except that of Manufacture in which all the vegetable materials used are wholly obtained Manufacture in which all the vegetable materials used are wholly obtained and 1517 Animal vegetable fats and oils and their fractions, partly wholly hydrogenated, inter-esterified, reesterified elaidinised, whether not refined, but not further prepared; Margarine; edible mixtures. preparations of animal vegetable fats oils of fractions of different fats oils of this Chapter, other than edible fats oils their fractions of heading 1516 Manufacture in which all the vegetable and animal materials used are wholly obtained Limited

4 MERCOSUR and European Union Negotiations_x005F_x005F_x005F_x000D_Specific Rules of Origin - Comparative Chart _x005f_x005f_x005f_x000d_ Limited 3 4 A B C D Wking processing, carried out on non-iginating materials, which confers iginating status Chapter 16 Glycerol, crude; glycerol waters and glycerol lyes Preparations of meat, of fish of crustaceans, molluscs other aquatic invertebrates Manufacture from materials of any heading except that of Manufacture in which all the vegetable and animal materials used are wholly obtained Manufacture: - from materials of any heading, except meat and edible meat offal of Chapter 2 and materials of Chapter 16 derived from meat and edible meat offal of Chapter 2, and - in which all the materials of Chapter 3 and materials of Chapter 16 derived from fish and crustaceans, molluscs and other aquatic invertebrates of Chapter 3 used are wholly obtained 34 ex Chapter 17 Sugars and sugar confectionery; except f: Manufacture from materials of any heading except that of 35 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid fm; sugar syrups ex 1702 not containing added flavouring colouring matter; artificial honey, Manufacture from materials of any heading including other materials of heading 1702 whether not mixed with natural honey; caramel: - Chemically-pure maltose and fructose Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid fm; sugar syrups ex 1702 not containing added flavouring colouring matter; artificial honey, Manufacture from materials of any chapter, except that of and chapter 11 and 23 whether not mixed with natural honey; caramel: - Other Molasses resulting from the extraction 1703 Manufacture in which all the materials of Chapter 17 used are wholly obtained refining of sugar (Ex) 1704 Sugar confectionery, not containing cocoa, in which: - all the materials of Chapter 4 used are wholly obtained; and - weight of sugar (*) used does not exceed 40% of the weight of the final product Manufacture in which: - all the materials of Chapter 4 used are wholly obtained; and - the weight of materials of headings 1701 and 1703 used does not exceed 20% of the total weight of iginating and non-iginating materials of 1701 and 1703 used. Limited

5 MERCOSUR and European Union Negotiations_x005F_x005F_x005F_x000D_Specific Rules of Origin - Comparative Chart _x005f_x005f_x005f_x000d_ Limited A B C D Wking processing, carried out on non-iginating materials, which confers iginating status Ex to 1805 White chocolate, in which: - all the materials of Chapter 4 used are wholly obtained; and - weight of sugar (*) used does not exceed 40% of the weight of the final product Manufacture in which: - all the materials of Chapter 4 used are wholly obtained; and - the total combined weight of materials of Chapters 17 and 18 does not exceed 60% of the weight of the final product Cocoa beans; whole broken, raw 1801 roasted Cocoa; shells, husk, skins and other the 1802 cocoa wate. product and Cocoa; paste; whether not defatted; butter, fat and oil; powder, not containing added sugar other sweetening matter. Manufacture in which the weight of the materials of Chapter 18 used does not exceed 60% of the weight of the final product Chapter and (ex)1905 Chocolate and other food preparations containing cocoa Preparations of cereals, flour, starch milk, pastrycooks products, in which: - all the materials of Chapter 4 used are wholly obtained; and - weight of sugar (*) used does not exceed 40% of the weight of the final product. Manufacture from materials of any Chapter, except that of, in which: - all the materials of Chapters 2, 3, 4 and 16 used are wholly obtained, and - the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20% of the weight of the final product Manufacture from materials of any Chapter, except that of, in which: - all the materials of Chapters 2, 3, 4 and 16 used are wholly obtained, and - the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20% of the weight of the final product, and - weight of sugar (*) used does not exceed 30% of the weight of the final product Manufacture in which: - all the materials of Chapter 4 used are wholly obtained; and - the total combined weight of materials of Chapters 17 and 18 does not exceed 60% of the weight of the final product Manufacture from materials of any Chapter, except that of the product, in which: - all the materials of Chapters 2, 3, 4, 16 and headings 1006 and 1101 to 1108 used are wholly obtained Manufacture from materials of any Chapter, except that of the product, in which: - all the materials of Chapters 2, 3, 4, 16 and headings 1006 and 1101 to 1108 used are wholly obtained; and - the weight of materials of headings 1701 and 1703 used does not exceed 20% of the total weight of iginating and non-iginating materials of 1701 and 1703 used. Limited

6 MERCOSUR and European Union Negotiations_x005F_x005F_x005F_x000D_Specific Rules of Origin - Comparative Chart _x005f_x005f_x005f_x000d_ Limited 3 4 A B C D Wking processing, carried out on non-iginating materials, which confers iginating status Waffles and Wafers Manufacture from materials of any Chapter, except that of, in which: - all the materials of Chapters 2, 3, 4 and 16 used are wholly obtained, and - the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20% of the weight of the final product, and - weight of sugar (*) used does not exceed 30% of the weight of the final product Manufacture from materials of any Chapter, except that of the product, in which: - all the materials of Chapters 2, 3, 4, 16 and headings 1006 and 1101 to 1108 used are wholly obtained; and - the weight of materials of headings 1701 and 1703 used does not exceed 20% of the total weight of iginating and non-iginating materials of 1701 and 1703 used. Manufacture in which: - all the materials of Chapter 4 used are wholly obtained; and - the total combined weight of materials of Chapters 17 and 18 does not exceed 60% of the weight of the final product 48 ex Chapter 20 Preparations of vegetables, fruit, nuts other parts of plants the product, in which: - the cashew nuts; peanuts; melons; lemons; papaya; mangoes; peaches; apples; pears; anges; tangerines; grapefruits; strawberries; berries; passion-fruits; guavas; and the materials of chapter 7 are wholly obtained. 49 Tomatoes, mushrooms and truffles 2002 and 2003 prepared preserved otherwise than Manufacture in which all the materials of Chapter 7 used are wholly obtained by vinegar of acetic acid Limited

7 MERCOSUR and European Union Negotiations_x005F_x005F_x005F_x000D_Specific Rules of Origin - Comparative Chart _x005f_x005f_x005f_x000d_ Limited 3 4 A B C D Wking processing, carried out on non-iginating materials, which confers iginating status to 2009, in which the weight of sugar (*) used does not exceed 40% of the weight of the final product" the product, in which: - the cashew nuts; peanuts; melons; lemons; papaya; mangoes; peaches; apples; pears; anges; tangerines; grapefruits; strawberries; berries; passion-fruits; guavas; and the materials of chapter 7 are wholly obtained; and - the weight of materials of headings 1701 and 1703 used does not exceed 20% of the total weight of iginating and non-iginating materials of 1701 and 1703 used. 51 ex Chapter 21 Miscellaneous edible preparations; except f:, in which all the materials of Chapter 4 used are wholly obtained 52 (ex)2101 and 2106, in which: - all the materials of Chapter 4 used are wholly obtained; and - weight of sugar (*) used does not exceed 30% of the weight of the final product the product, in which: - all the materials of Chapters 4 used are wholly obtained and - the weight of materials of headings 1701 and 1703 used does not exceed 20% of the total weight of iginating and non-iginating materials of 1701 and 1703 used. 53 ex 2101 Extracts, essences and concentrates, of coffee and preparations with a basis of, in which: these products with a basis of coffee; - all the materials of Chapter 4 used are wholly obtained; roasted chicy and other roasted and coffee substitutes, and extracts, - weight of sugar (*) used does not exceed 30% of the essences and concentrates thereof weight of the final product (package proposal) the product, in which: - all the materials of heading 0901 used does not exceed 50% of the ex-wks price of Limited

8 MERCOSUR and European Union Negotiations_x005F_x005F_x005F_x000D_Specific Rules of Origin - Comparative Chart _x005f_x005f_x005f_x000d_ Limited 3 4 A B C D Wking processing, carried out on non-iginating materials, which confers iginating status Soya sauce, in which: - all the materials of heading 1201 and subheading used are iginating Tomato ketchup and other tomato sauces the product, in which: - all the materials of Chapters 4 used are wholly obtained and - the weight of materials of headings 1701 and 1703 used does not exceed 20% of the total weight of iginating and non-iginating materials of 1701 and 1703 used Ice creams (check description) the product, in which: - all the materials of Chapters 4 used are wholly obtained and - the weight of materials of headings 1701 and 1703 used does not exceed 20% of the total weight of iginating and non-iginating materials of 1701 and 1703 used ex Chapter Beverages, spirits and vinegar; except f: Waters, including mineral waters and aerated waters, containing added sugar other sweetening matter flavoured, and other non-alcoholic beverages, not including fruit vegetable juices of heading 2009, in which: - all the materials of Chapter 4 used are wholly obtained; and - weight of sugar (*) used does not exceed 20% of the weight of the final product the product, in which: - all the materials of Chapter 4 and subheadings and used are wholly obtained, and - the weight of materials of headings 1701 and 1703 used does not exceed 20% of the total weight of iginating and non-iginating materials of 1701 and 1703 used , 2205 and 2209 Wine, vermouth, vinegar and headings 2207 and 2208, in which: - all the grapes materials derived from grapes used are wholly obtained Limited

9 MERCOSUR and European Union Negotiations_x005F_x005F_x005F_x000D_Specific Rules of Origin - Comparative Chart _x005f_x005f_x005f_x000d_ Limited A B C D Wking processing, carried out on non-iginating materials, which confers iginating status 2207 Undenatured and denatured ethyl alcohol of any alcoholic strength; spirits, liqueurs and other spirituous beverages Manufacture from materials of any heading, except headings , in which: - all the grapes, cane, maize (cn) materials derived from these materials used are wholly obtained Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages Manufacture from materials of any heading, except headings , in which: - all the grapes materials derived from grapes used are wholly obtained 62 ex Chapter 23 Residues and waste from the food industries; prepared animal fodder; Manufacture from materials of any chapter, except that of Manufacture from materials of any Chapter, except that of the product, in which: - all the materials of Chapters 2, 3, 4 and 16 used are iginating; and - the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20% of the weight of the final product and ex2303 Manufacture from materials of any heading except that of, in which the weight of the materials of Chapter 10 used does not exceed 20% of the weight of the final product. Manufacture from materials of any Chapter, except that of the product, in which: - all the materials of Chapters 2, 3, 4 and 16 used are iginating; and - the weight of the materials of headings 1006 and 1101 to 1108 used does not exceed 20% of the weight of the final product Preparations of a kind used in animal feeding Manufacture from materials of any Chapter, except that of Manufacture from materials of any Chapter, except that of the, in which: product, in which: - all the materials of Chapters 2, 3, and 4 used are - all the materials of Chapters 2, 3, 4 and 16 used are iginating; iginating, and - the weight of the materials of headings 1006 and 1101 to the weight of the materials of Chapter 10 and 11 used used does not exceed 20% of the weight of the final product, and does not exceed 20% of the weight of the final product, and - the weight of materials of headings 1701 and 1703 used does not - weight of sugar (*) used does not exceed 20% of the exceed 20% of the total weight of iginating and non-iginating weight of the final product materials of 1701 and 1703 used ex Chapter Tobacco and manufactured tobacco substitutes Unmanufactured tobacco; tobacco refuse Manufacture in which the weight of non-iginating unmanufactured tobacco and tobacco refuse of heading 2401 used does not exceed 30% of weight of the final product Manufacture in which all the materials of Chapter 24 used are wholly obtained Limited

10 MERCOSUR and European Union Negotiations_x005F_x005F_x005F_x000D_Specific Rules of Origin - Comparative Chart _x005f_x005f_x005f_x000d_ Limited A B C D Wking processing, carried out on non-iginating materials, which confers iginating status Cigarettes containing tobacco and of smoking tobacco of sub-heading , and in which at least 10% by weight of all materials of (Rule of the chapter) heading 2401 used is wholly obtained Tobacco products and of smoking tobacco of sub-heading , and in which at least 10% by weight of all materials of heading 2401 used is wholly obtained. (Rule of the chapter) (*) In cases where the content of non iginating sugar in a given product is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g. fructose, glucose, lactose, maltose, isoglucose invert sugar) used in the manufacture of the final product and used in the manufacture of the non-iginating products incpated in the final product is taken into account On this subject f the calculation of sugar, the of EU such explained limitations that it is under scrutiny of the scope of basic sugars to be considered. Meover, the EU side also undertook to provide with examples and further explanations. EU's proposal f maximum content of sugar refers to the content of sucrose, fructose, glucose, [lactose and maltose], pure any of their isomphs, that either are added as such to any material/product 20 kg of sucrose (including 1701 added between to 80 kg themselves), of fresh cherries are 0809 incpated to give sweeten in another cherries product 0811and further added to any material/product (including between itself) It does not refer to those sugars 80 kg (glucose, of sucrose fructose, 1701 etc) isoglucose that fm 1702 part that of the is present chemical in 100 composition kg of sugar-syrups in its natural state that of a are certain used product f making like fresh 500 kg fruits of drinking its juices, waters starches, in malt, etc. Limited

11 Wking processing, carried out on non-iginating materials, which confers iginating status ex Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement; except f: ex 2504 ex 2515 Natural crystalline graphite, with enriched carbon content, purified and ground Marble, merely cut, by sawing otherwise, into blocks slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm Enriching of the carbon content, purifying and grinding of crude crystalline graphite Cutting, by sawing otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm ex 2516 Granite, pphyry, basalt, sandstone and other monumental building stone, merely cut, by sawing otherwise, into blocks slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm Cutting, by sawing otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm ex 2518 ex 2519 Calcined dolomite Crushed natural magnesium carbonate Calcination of dolomite not calcined (magnesite), in hermetically-sealed. However, natural magnesium carbonate containers, and magnesium oxide, whether (magnesite) may be used not pure, other than fused magnesia dead-burned (sintered) magnesia ex 2520 Plasters specially prepared f dentistry does not exceed 50% of the ex-wks price of ex 2524 Natural asbestos fibres Manufacture from asbestos concentrate ex 2525 Mica powder Grinding of mica mica waste ex 2530 Earth colours, calcined powdered Calcination grinding of earth colours Chapter 26 Ores, slag and ash

12 ex Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except f: ex 2707 Oils in which the weight of the aromatic Operations of refining and/ one me specific constituents exceeds that of the nonaromatic constituents, being oils similar to materials used are classified within a heading other than that process(es) ([1]) Other operations in which all the mineral oils obtained by distillation of of. However, materials of the same heading as high temperature coal tar, of which me may be used, provided that their total value does than 65% by volume distils at a not exceed 50% of the ex-wks price of temperature of up to 250 C (including mixtures of petroleum spirit and benzole), f use as power heating fuels ex 2709 Crude oils obtained from bituminous Destructive distillation of bituminous materials minerals 2710 Petroleum oils and oils obtained from Operations of refining and/ one me specific bituminous materials, other than crude; process(es) ([2]) Other operations in which all the preparations not elsewhere specified materials used are classified within a heading other than that included, containing by weight 70% of. However, materials of the same heading as me of petroleum oils of oils obtained may be used, provided that their total value does from bituminous materials, these oils not exceed 50% of the ex-wks price of being the basic constituents of the preparations; waste oils 2711 Petroleum gases and other gaseous Operations of refining and/ one me specific hydrocarbons process(es) ([3]) Other operations in which all the materials used are classified within a heading other than that of. However, materials of the same heading as may be used, provided that their total value does not exceed 50% of the ex-wks price of

13 2712 Petroleum jelly; paraffin wax, Operations of refining and/ one me specific microcrystalline petroleum wax, slack process(es) ([4]) Other operations in which all the wax, ozokerite, lignite wax, peat wax, materials used are classified within a heading other than that other mineral waxes, and similar products of. However, materials of the same heading as obtained by synthesis by other may be used, provided that their total value does processes, whether not coloured not exceed 50% of the ex-wks price of 2713 Petroleum coke, petroleum bitumen and Operations of refining and/ one me specific other residues of petroleum oils of oils process(es) ([5]) Other operations in which all the obtained from bituminous materials materials used are classified within a heading other than that of. However, materials of the same heading as may be used, provided that their total value does not exceed 50% of the ex-wks price of 2714 Bitumen and asphalt, natural; bituminous Operations of refining and/ one me specific oil shale and tar sands; asphaltites and process(es) ([6]) Other operations in which all the asphaltic rocks materials used are classified within a heading other than that of. However, materials of the same heading as may be used, provided that their total value does not exceed 50% of the ex-wks price of 2715 Bituminous mixtures based on natural Operations of refining and/ one me specific asphalt, on natural bitumen, on petroleum process(es) ([7]) Other operations in which all the bitumen, on mineral tar on mineral tar materials used are classified within a heading other than that pitch (f example, bituminous mastics, of. However, materials of the same heading as cut-backs) may be used, provided that their total value does not exceed 50% of the ex-wks price of

14 ex Chapter 28 Inganic chemicals; ganic inganic compounds of precious metals, of rareearth metals, of radioactive elements of isotopes; except f: Manufacture from materials of any sub heading, except that of Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made (1) [Introducty Notes] Manufacture in which the value of all the materials used does not exceed 50% of the ex-wk price of Manufacture from materials of any heading, except that of Manufacture in which the value fo all the materials used does not exceed 40% of the ex-wk price of, provided they are obtained by means of a productive process (chemical reaction*) that implies a molecular modification resulting from a substantial transfmation and that creates a new chemical identity Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made (1) [Introducty Notes] does not exceed 50% of the ex-wk price of

15 ex Chapter 29 Organic chemicals; except f: Manufacture from materials of any sub heading, except that Manufacture from materials of any heading, except of that of Manufacture in which the value fo all the materials Manufacture in which used does not exceed 40% of the ex-wk price of - a chemical reaction,, provided they are obtained by means of - a mixture a productive process (chemical reaction*) that - a blend implies a molecular modification resulting from a - purification substantial transfmation and that creates a new - a change in particle size chemical identity - standard materials - isomer separation - a biotechnological process is made (1) [Introducty Notes] Manufacture in which the value of all the materials used does not exceed 50% of the ex-wk price of Mannitol and except materials of heading D-glucitol (sbitol) and except materials of heading 3824

16 Manufacture in which a chemical reaction, a mixture a blend purification a change in particle size - standard materials - isomer separation - a biotechnological process is made (1) [Introducty Notes] does not exceed 50% of the ex-wk price of Glicerol Manufacture from materials of any sub-heading, except that of. However, materials of the same subheading as may be used, provided that their total (Rule of the Chapter) value does not exceed 20% of the ex-wks price of the product does not exceed 50% of the ex-wks price of

17 Chapter 30 Pharmaceutical products Manufacture from materials of any sub heading, Manufacture from materials of any heading, except that of. However, materials of the same Manufacture in which heading as may be used, provided that - a chemical reaction, their total value does not exceed 20% of the exwks - a mixture price of - a blend - purification Manufacture in which the value of all the materials - a change in particle size used does not exceed 40% of the ex-wk price of - standard materials - isomer separation - a biotechnological process is made (1) [Introducty Notes] does not exceed 50% of the ex-wk price of 3004 ex Chapter 31 Medicaments (not goods of heading no. 3002, ) Fertilizers; except f:. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-wks price of does not exceed 40% of the ex-wks price of

18 ex Chapter 32 Tanning dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except f: Manufacture from materials of any sub heading, except that of Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made(1) [Introducty Notes] does not exceed 50% of the ex-wk price of Manufacture from materials of any heading, except that of. However, materials of the same heading as may be used, provided that their total value does not exceed 20% of the exwks price of Manufacture in which the value of all the materials used does not exceed 40% of the ex-wks price of 3206 Other colouring matter; preparations as specified in note 3 to this chapter, other than those of heading 3203, ; inganic products of a kind used as luminophes, whether not chemically defined Manufacture from materials of any heading, except that of. However, materials of the same heading as may be used, provided that their total value does not exceed 20% of the exwks price of Manufacture in which the value of all the materials used does not exceed 40% of the ex-wks price of

19 Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made (1) [Introducty Notes] does not exceed 50% of the ex-wk price of

20 ex Chapter 33 Essential oils and resinoids; perfumery, cosmetic toilet preparations; except f: Manufacture from materials of any sub heading, except that of Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made(1) [Introducty Notes] does not exceed 50% of the ex-wk price of Manufacture from materials of any heading, except that of. However, materials of the same heading as may be used, provided that their total value does not exceed 20% of the exwks price of Manufacture in which the value of all the materials used does not exceed 40% of the ex-wks price of Terpenic by-products of the deterpenation Manufacture from materials of any sub-heading, except that Rule of the Chapter of essential oils; Extracted oleesins of others does not exceed 50% of the ex-wks price of Mixtures of odiferous substances and Rule of the Chapter mixtures (including alcoholic solutions). However, materials of the same heading as the with a basis of one me of these product may be used, provided that their total value does substances, of a kind used as raw not exceed 20% of the ex-wks price of materials in industry; other preparations based on odiferous substances, of a kind used f the manufacture of beverages - does not exceed 50% of the ex-wks price of Of a kind used in the food drink industries

21 3303 Perfumes and toilet water Manufacture from materials of any heading Manufacture from materials of any heading, except that of Manufacture in which the value of all materials used does not exceed 50% of the ex-wks price of to 3307 Beauty make-up preparations and Rule of the chapter preparations f the care of the skin (other than medicaments); Preparations f use on the hair; Preparations f al dental hygiene; yarn used to clean between the teeth, in individual retail packages; Preshave, shaving aftershave preparations, personal deodants, bath preparations, depilaties and other perfumery, cosmetic toilet preparations; prepared room deodizers Manufacture from materials of any heading, except that of Manufacture in which the value of all materials used does not exceed 50% of the ex-wks price of.

22 ex Chapter 34 Soap, ganic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster; except f: Manufacture from materials of any sub heading, except that of Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made(1) [Introducty Notes] does not exceed 50% of the ex-wk price of Manufacture from materials of any heading, except that of. However, materials of the same heading as may be used, provided that their total value does not exceed 20% of the exwks price of Manufacture in which the value of all the materials used does not exceed 40% of the ex-wks price of and Soap and ganic surface-active products (Rule of the Chapter) and preparations, in the fm of bars, cakes, moulded pieces shapes, and paper, wadding, felt and nonwovens, impregnated, coated covered with soap detergent f toilet use (including medicated products); Organic surfaceactive products and preparations f washing the skin, in the fm of liquid cream and put up f retail sale, whether not containing soap Manufacture from materials of any heading, except that of. However, materials of the same heading as may be used, provided that their total value does not exceed 20% of the exwks price of Manufacture in which the value of all the materials used does not exceed 50% of the ex-wks price of

23 Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made (1) [Introducty Notes] does not exceed 50% of the ex-wk price of

24 ex Chapter 35 Albuminoidal substances; modified starches; glues; enzymes; except f: Manufacture from materials of any sub heading, except that of Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made(1) [Introducty Notes] does not exceed 50% of the ex-wk price of Manufacture from materials of any heading, except that of. However, materials of the same heading as may be used, provided that their total value does not exceed 20% of the exwks price of Manufacture in which the value of all the materials used does not exceed 40% of the ex-wks price of 3501 Casein, caseinates and other casein Rule of the Chapter derivatives; casein glues, in which the value of all the materials used does not exceed 50% of the ex-wks price of to Egg and milk albumin Rule of the Chapter, in which the value of all the materials used does not exceed 50% of the ex-wks price of 3505 Dextrina Manufacture from material of any heading except that of the Rule of the Chapter products in which the value f all the materials used does not exceed 50% of the exwks price of

25 Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made (1) [Introducty Notes] does not exceed 50% of the ex-wk price of

26 Chapter 36 Explosives; pyrotechnic products; matches; pyrophic alloys; certain combustible preparations Manufacture from materials of any sub heading, except that of Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made(1) [Introducty Notes] does not exceed 50% of the ex-wk price of Manufacture from materials of any heading, except that of. However, materials of the same heading as may be used, provided that their total value does not exceed 20% of the exwks price of Manufacture in which the value of all the materials used does not exceed 40% of the ex-wks price of

27 Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made (1) [Introducty Notes] does not exceed 50% of the ex-wk price of

28 ex Chapter 37 Photographic cinematographic goods; Manufacture from materials of any heading, except except f: Manufacture from materials of any sub heading, except that that of. However, materials of the same of Manufacture in which - a chemical reaction, - a mixture - a blend - purification heading as may be used, provided that their total value does not exceed 20% of the exwks price of Manufacture in which the value of all the materials used does not exceed 40% of the ex-wks price of - a change in particle size - standard materials - isomer separation - a biotechnological process is made(1) [Introducty Notes] does not exceed 50% of the ex-wk price of

29 Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made (1) [Introducty Notes] does not exceed 50% of the ex-wk price of

30 ex Chapter 38 Miscellaneous chemical products; except f: Manufacture from materials of any sub heading, except that of Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made(1) [Introducty Notes] does not exceed 50% of the ex-wk price of Manufacture from materials of any heading, except that of. However, materials of the same heading as may be used, provided that their total value does not exceed 20% of the exwks price of Manufacture in which the value of all the materials used does not exceed 40% of the ex-wks price of 3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulats, disinfectants and similar products, put up in fms packings f retail sale as preparations articles (f example, sulphur-treated bands, wicks and candles, and fly-papers) (Rule of the Chapter) Manufacture in which the value of all the materials used does not exceed 50% of the ex-wks price of s Finishing agent, and of materials of heading 1108 (Rule of the Chapter) Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: 3823 Manufacture from materials of any heading, including other materials of heading 3823 does not exceed 50% of the ex-wks price of (Rule of the Chapter)

31 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty Manufacture from materials of any heading, including other (Rule of the Chapter) alcohols: materials of heading Industrial fatty alcohols 3823 does not exceed 50% of the ex-wks price of Sbitol other than that of subheading (Rule of the Chapter) and except materials of sub-heading Ex and Biodiesel Manufacture in which biodiesel is obtained through transesterification and/ esterification through hydrotreatment Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made (1) [Introducty Notes] does not exceed 50% of the ex-wk price of

32 Ex Chapter 39 Plastics and articles thereof: except f: Manufacture from materials of any sub heading, except that Manufacture from materials of any heading, except of Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size that of. However, materials of the same heading as may be used, provided that their total value does not exceed 20% of the exwks price of Manufacture in which the value of all the materials used does not exceed 40% of the ex-wks price of - standard materials - isomer separation - a biotechnological process is made(1) [Introducty Notes] does not exceed 50% of the ex-wk price of

33 Manufacture in which - a chemical reaction, - a mixture - a blend - purification - a change in particle size - standard materials - isomer separation - a biotechnological process is made (1) [Introducty Notes] does not exceed 50% of the ex-wk price of 3901 to 3906 Polymers of ethylene, of propylene of (rule of the Chapter) other olefins, of styrene and of vinyl chlide of other halogenated olefins, in primary fms; Polymers of vinyl acetate of other vinyl esters; other vinyl polymers; acrylic polymers; in primary fms (Check description) Manufacture in which the value of all the materials used does not exceed 40% of the ex-wks price of 3907 to 3908 Polyacetals, other polyethers and epoxide resins, in primary fms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary fms; Polyamides in primary fms (check description). does not exceed 50 % of the ex-wks price of Manufacture in which the value of all the materials used does not exceed 40% of the ex-wks price of

34 3909 to 3915 Amino resins, phenolic resins and (Rule of the chapter) Manufacture in which the value of all the materials polyurethanes; Silicones; Petroleum used does not exceed 40% of the ex-wks price of resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products n.e.s.; cellulose and its chemical derivatives n.e.s; natural and modified polymers; Ionexchangers; Waste, parings and scrap, of plastics; in primary fms. (check description) 3916 to 3926 Semi-manufactures and articles of plastics does not exceed 50% of the ex-wk price of (Rule of the Chapter) Carboys, bottles, flasks and similar articles does not exceed 50% of the ex-wk price of Manufacture in which the value of all materials used does not exceed 40% of the exwk price of the product. ex Chapter 40 Rubber and articles thereof; except f: does not exceed 50% of the ex-wks price of Manufacture from materials of any heading, except that of. However, materials of the same heading as may be used, provided that their total value does not exceed 20% of the exwks price of Manufacture in which the value of all the materials used does not exceed 40% of the ex-wks price of

35 , and Styrene-butadiene rubber (SBR); (Rule of the Chapter) carboxylated styrene-butadiene rubber (XSBR), except latex; Butadiene rubber (BR); and Acrylonitrile-butadiene rubber (NBR), except latex Manufacture: -from materials of any heading, except that of the product, and - in which the value of all materials used does not exceed 50% of the ex-wks price 4005 Compounded rubber, unvulcanised, in (Rule of the Chapter) primary fms in plates, sheets strip ex 4012 ex Chapter 41 Retreaded used pneumatic tyres of rubber; solid cushion tyres, tyre treads and tyre flaps, of rubber: - Retreaded pneumatic, solid cushion tyres, of rubber Raw hides and skins (other than furskins) and leather; except f: Retreading of used tyres Manufacture: -from materials of any heading, except that of the product, and - in which the value of all materials used does not exceed 50% of the ex-wks price (Rule of the Chapter)

36 4101 to 4103 Raw hides and skins of bovine (including Manufacture from materials of any heading buffalo) equine animals (fresh, salted, dried, limed, pickled otherwise preserved, but not tanned, parchment dressed further prepared), whether not dehaired split; raw skins of sheep lambs (fresh, salted, dried, limed, pickled otherwise preserved, but not tanned, parchment dressed further prepared), whether not with wool on split, other than those excluded by note 1(c) to Chapter 41; other raw hides and skins (fresh, salted, dried, limed, pickled otherwise preserved, but not tanned, parchment dressed further prepared), whether not dehaired split, other than those excluded by note 1(b) 1(c) to Chapter to 4106 Tanned crust hides and skins, without wool hair on, whether not split, but not further prepared Re-tanning of tanned pre-tanned hides and skins of subheadings , , , , , 4112, 4113 Leather further prepared after tanning crusting. However, materials of sub-headings , , , , and may be used only if a re-tanning operation of the tanned crust hides and skins in the dry state takes place

37 HS code Chapter 42 Description Articles of leather; saddlery and harness; EU proposal Mercosur proposal travel goods, handbags and similar containers; articles of animal gut (other than silk wm gut) Chapter 43 Furskins and artificial fur; manufactures thereof; except f: does not exceed 50% of the ex-wk price of ex Chapter 44 Chapter 45 Wood and articles of wood; wood charcoal; except f: Manufacture from materials of any heading, except that of Ck and articles of ck; except f: does not exceed 50% of the ex-wk price of Chapter 46 Chapter 47 ex Chapter 48 Manufactures of straw, of esparto of other plaiting materials; basketware and wickerwk Pulp of wood of other fibrous cellulosic material; recovered (waste and scrap) paper paperboard Paper and paperboard; articles of paper pulp, of paper of paperboard; except f: Manufacture from materials of any chapter, except that of and chapter 47.

38 4810 Paper and paperboard, coated on one (rule of the chapter) Manufacture from materials of any heading, except both sides with kaolin (China clay) that of, and of headings 4802, 4804, other inganic substances, with 4805 and chapter 47. without a binder, and with no other coating, whether not surface-coloured, surface-decated print ex 4811 Paper and paperboard, ruled, lined squared only 4812 to 4813 Filter blocks, slabs and plates, of paper (rule of the chapter) pulp Cigarette paper, whether not cut to size in the fm of booklets tubes 4814 to 4815 Wallpaper and similar wallcoverings; (rule of the chapter) window transparencies of paper Flo coverings on a base of paper of paperboard, whether not cut to size Manufacture from paper-making materials of Chapter 47 Manufacture from materials of any heading, except that of, headings 4802, 4804, 4805 and chapter 47. Manufacture from materials of any chapter, except that of Manufacture from materials of any heading, except that of and headings 4802, 4804, 4805 and Carbon paper, self-copy paper and other Manufacture from paper-making materials of Chapter 47 copying transfer papers (other than those of heading 4809), duplicat stencils and offset plates, of paper, whether not put up in boxes Manufacture from materials of any heading, except that of and headings 4802, 4804, 4805 and Envelopes, letter cards, plain postcards and crespondence cards, of paper paperboard; boxes, pouches, wallets and writing compendiums, of paper paperboard, containing an asstment of paper stationery Manufacture: - from materials of any heading, except that of, and - in which the value of all the materials used does not exceed 50 % of the ex-wks price of Manufacture from materials of any heading, except that of and headings 4802, 4804, 4805 and 4810

39 ex 4818 Toilet paper and similar paper, cellulose (Rule of the Chapter) Manufacture from materials of any heading, except wadding webs of cellulose fibres, of a that of and heading 4803 kind used f household sanitary purposes, in rolls of a width not exceeding 36cm, cut to size shape; handkerchiefs, cleansing tissues, towel, except f: Toilet paper ex 4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding webs of cellulose fibres Manufacture from paper-making materials of Chapter 47 Manufacture: - from materials of any heading, except that of, and - in which the value of all the materials used does not exceed 50 % of the ex-wks price of Manufacture from materials of any heading, except that of and heading 4803 Manufacture from materials of any heading, except that of and headings 4804, 4805, 4806 and Box files, letter trays, stage boxes and (Rule of the Chapter) similar articles, of a kind used in offices, shops the like ex 4820 Registers, account books, note books, der books, receipt books, letter pads, memandum pads, diaries and similar articles, exercise books, blotting-pads, blinders (loose-leaf other), folders, file covers, manifold businee fms (Rule of the Chapter) Manufacture from materials of any heading, except that of and headings 4804, 4805, 4806 and 4810 Manufacture from materials of any heading, except that of and heading 4802 Ex Letter pads does not exceed 50 % of the ex-wks price of Manufacture from materials of any heading, except that of and heading Paper paperboard labels of all kinds, (rule of the Chapter) whether not printed 4822 Bobbins, spools, cops ans similar (rule of the Chapter) suppts, of paper pulp, paper paperboard (whether not perfated hardened) Manufacture from materials of any heading, except that of and headings 4802 and 4810 Manufacture from materials of any heading, except that of and headings 4804 and 4805

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