'2&80(172(;7(512

UNITED NATIONS CONFERENCE ON TRADE AND DEVELOMENT

Generalized System of Preferences

HANDBOOK ON THE SCHEME OF TURKEY

UNITED NATIONS
New York and Geneva, 2007
 Disclaimer
This designation employed and the presentation of the material in this publication do not
imply the expression of any opinion whatsoever on the part of the Secretariat of the United
Nations concerning the legal status of any country, territory, city or area or of its authorities,
or concerning the delimitation of its frontiers or boundaries.

UNCTAD/ITCD/TSB/Misc.74

ii
 Preface

This handbook is a part of a series of publications aimed at helping exporters, producers and
government officials to utilize the trade opportunities available under the various GSP
schemes. The series comprises the following publications:

Publications in the Generalized System of Preferences series

Handbook on the Scheme of Australia (UNCTAD/ITCD/TSB/Misc.56)

Handbook on the Scheme of Bulgaria (UNCTAD/ITCD/TSB/Misc.67)
Handbook on the Scheme of Canada (UNCTAD/ITCD/TSB/Misc.66)
Handbook on the Scheme of the European Community
(UNCTAD/ITCD/TSB/Misc.25/Rev.2)
Handbook on the Scheme of Japan (UNCTAD/ITCD/TSB/Misc.42/Rev.3)
Handbook on the Scheme of New Zealand (UNCTAD/ITCD/TSB/Misc.48)
Handbook on the Scheme of Norway (UNCTAD/ITCD/TSB/Misc.29/Rev.1)
Handbook on the Scheme of Switzerland (UNCTAD/ITCD/TSB/Misc.28/Rev.1)
Handbook on the Scheme of Turkey (present volume)
Handbook on the Scheme of the USA (UNCTAD/ITCD/TSB/Misc.58)
List of GSP Beneficiaries (UNCTAD/ITCD/TSB/Misc.62/Rev.2)
AGOA: A preliminary Assessment (UNCTAD/ITCD/TSB/2003/1)
Negotiating Anti-Dumping and Setting Priorities Among Outstanding Issues in the
Post-Doha Scenario: A First Examination in the Light of Recent Practice and DSU
Jurisprudence (UNCTAD/ITCD/TSB/Misc.72)
Quantifying the benefits obtained by developing countries from the GSP
(UNCTAD/ITCD/TSB/Misc.52)
Trade Preferences for LDCs: An Early Assessment of Benefits and Possible
Improvement (UNCTAD/ITCD/TSB/2003/8)

For further information, please contact:

Ms. M. Mashayekhi
Head
Trade Negotiations and Commercial Diplomacy Branch
Division on International Trade in Goods and Services, and Commodities
United Nations Conference on Trade and Development
Palais des Nations
CH 1211 Geneva 10
Switzerland
Tel: (+41 22) 917 5866; 917 4944
Fax: (+41 22) 917 0044
E-mail: [email protected]

These publications are also available on the Internet:

http://www.unctad.org/gsp

iii
 Notes

The handbook on the Generalized System of Preferences (GSP) of Turkey has been prepared
by the UNCTAD secretariat based on the information provided by the Government of Turkey
in order to provide the general explanation of the scheme for officials and users who are in
charge of the GSP.

For further information on the GSP scheme of Turkey, readers are invited to contact:

Undersecertariat of Foreign Trade

Directorate of Imports
Inonu Bulv. No: 36, 06510 Emek, Ankara

Phone: +90 312 204 75 67 / +90 312 204 77 98

Fax: +90 312 212 87 65
E-mail: [email protected]; [email protected]
Contact Persons: smail Volkan Berker, Head of Section, Halil Serdar Tayrek, Assistant
Foreign Trade Specialist

Undersecretariat of Customs
Directorate General for the EU and External Relations
Hkmet Meydani No.1
06100 Ulus
ANKARA

Phone: +90 312 306 82 86 / 306 80 80 / 306 80 83

Fax: +90 312 309 37 37
e-mail: [email protected]
Contact person:
Blent Orhan Trel, EU Expert

iv
 Contents
Page

Part I: General information on the GSP scheme of Turkey

Explanatory notes.. 1
1. Beneficiaries 1
2. Product coverage. 1
3. Depth of tariff cuts for GSP products. 2
4. Graduation mechanism (country/sector). 2

Table

Table 1: List of Turkey's GSP beneficiary countries and territories....... 3

Part II: Rules of origin under the GSP scheme of Turkey

1. Explanatory notes. 7
1.1. Origin criteria 8
1.2. Direct consignment....... 11
1.3. Documentary evidence. 11
2. Consolidated decision on determination of origin of goods benefiting from preferential 13
regime for the purposes of the GSP..

Annexes

Annex I: Introductory notes to the list in Annex II... 37

Annex II: List of working or processing required to be carried out on non-originating
materials in order that the product manufactured can obtain originating status.... 45
Annex III: Certificate of origin, Form A. 113
Annex IV: Movement certificate EUR.1 and application for movement certificate EUR.1... 119
Annex V: Invoice declaration. 127
Annex VI: Working excluded from the Generalized System of Preferences, regional 129
cumulation.
Annex VII: List of the least developed 131
countries.

Part III: List of products covered under the GSP scheme of Turkey

Table 1: List of products covered under the GSP scheme of Turkey, by sectors 133
Table 2: List of products covered under the GSP scheme of Turkey.. 135

v
vi
 PART I:
GENERAL INFORMATION ON THE GSP OF TURKEY

Explanatory Notes

The Generalized System of Preferences (GSP) aims at contributing to the economic

development of developing countries. GSP provides benefits to developing countries by
enabling qualified products to enter the markets of preference-giving countries at changing
rates from duty free to reductions in the MFN rate.

Turkey applied for association with the European Economic Community in 1959, one year
after the enforcement of the Treaty of Rome. The Ankara Agreement of 1963 and the
Additional Protocol of 1970 are two important documents which identify modalities and
calendars ensuring the future customs union and confirm the ultimate aim of full membership.

The customs union covering industrial products and processed agricultural products which
came into force on 1 January 1996 with Decision No 1/95 of The Turkey - EC
Association Council was an outcome of these calendars.

Article 16 of Decision No 1/95 of the Association Council states that With a view to
harmonizing its commercial policy with that of the EC, Turkey shall align itself progressively
with the preferential customs regime of the EC within five years as from the date of entry into
force of this decision. This alignment will concern both autonomous regimes and preferential
agreements with third countries.

Within this context, Turkey initiated a Generalized System of Preferences by harmonizing

with the ECs GSP on 1 January 2002 and extended the system with the view of aiming to
align itself fully with the ECs GSP scheme in the consecutive years. With the 2006 import
regime put into force at the beginning of the year, full aligment with the ECs GSP scheme
has been achieved.

1. Beneficiaries

Turkey grants preferential treatment to selected countries and territories which are classified
as developing countries and least developing countries by the World Bank in line with the EC
(see tables 1 and 2).

Beneficiary countries are announced annually in Annexes of the Import Regime Decree.

2. Product coverage
Preferences are granted for all industrial products and certain agricultural products covered by
the ECs GSP scheme. (See table 3).

Least developed countries (LDCs) have duty- and quota-free access to Turkish markets for all
industrial products falling under chapters 25-97 (except chapter 93) and for some agricultural
products covered by the customs union between Turkey and EU.

1
While all customs duties on products covered by Turkey's GSP scheme have been suspended
for the countries benefiting from the special incentive arrangements in line with the ECs GSP
scheme, customs duties have been suspended or reduced in accordance with sensitivities of
the products covered by the GSP for developing countries.

3. Depth of tariff cuts for GSP products

Preferences are differentiated according to the sensitivity of the products fully in harmony
with the ECs. It is sufficient to differentiate between two product categories, namely non-
sensitive and sensitive products.

Tariff duties on non-sensitive products are entirely suspended, while duties on sensitive
products are subject to tariff reductions (3.5 points for ad valorem duties and 30 per cent for
specific duties).

Finally, Turkey adopted the same tariff duties with the EC, neither higher nor lower, for GSP
products.

Turkey has reserved the right to suspend preferential treatment for GSP products under certain
circumstances.

4. Graduation mechanism (Country/Sector)

Turkey applied the graduation mechanism for the list concerned in line with the ECs
application (see tables 3 and 4).

For Rules of Origin, please see Part 2 of this handbook.

2
 Table 1

A. List of Turkey's GSP beneficiary countries and territories

Countries Sectors Excluded

United Arab Emirates
Antigua and Barbuda
Anguilla
Netherlands Antilles
AQ Antarctica
Argentina
American Samoa
Aruba
Azerbaijan
Barbados
Bahrain
Bermuda
Brunei Darussalam
Botswana
Brazil 4;9
Bahamas
Bouvet Island
Belarus
Belize
Cocos Islands (or Keeling Islands)
Congo
Cte d'Ivoire
Cook Islands
Chile
Cameroon
People's Republic of China 6; 7; 8; 9; 10; 11(a); 11(b); 12; 13; 14; 15; 16; 17; 18; 20
Cuba
Christmas Islands
Dominica
Dominican Republic
Algeria 5
Egypt
Fiji
Falklands Islands
Federated States of Micronesia
Gabon
Grenada
Ghana
Gibraltar
Greenland
South Georgia and South Sandwich Islands
Guam
Guyana
Heard and McDonald Islands
Indonesia 3; 9
India 11(a); 14
British Indian Ocean Territory
Iraq
3
 Countries Sectors Excluded
Iran (Islamic Republic of)
Jamaica
Jordan
Kenya
Kyrgyzstan
St Kitts and Nevis
Kuwait
Cayman Islands
Kazakhstan
Lebanon
St Lucia
Libyan Arab Jamahiriya
Morocco
Marshall Islands
Macau
Northern Mariana Islands
Montserrat
Mauritius
Mexico
Malaysia 3
Namibia
New Caledonia
Norfolk Island
Nigeria
Nauru
Niue Island
Oman
French Polynesia
Papua New Guinea
Philippines
Pakistan
St Pierre and Miquelon
Pitcairn
Palau
Paraguay
Qatar
Russian Federation 6; 10; 15
Saudi Arabia
Seychelles
Santa Helena
Suriname
Syrian Arab Republic
Swaziland
Turks and Caicos Islands
French Southern territories
Thailand 14; 17
Tajikistan
Tokelau
Tonga
Trinidad and Tobago
Turkmenistan
Tunisia
Ukraine
United States Minor Outlying Islands

4
 Countries Sectors Excluded
Uruguay
Uzbekistan
St Vincent and Northern Grenadines
Virgin Islands (British)
Virgin Islands (USA)
Viet Nam
Wallis and Futuna Islands
Mayotte
South Africa 17
Zimbabwe

B. Beneficiary Countries of Special Incentive Arrangements

Bolivia Mongolia
Ecuador Moldova (Republic of)
El Salvador Nicaragua
Guatemala Panama
Georgia Peru
Honduras Sri Lanka
Colombia Venezuela
Costa Rica

C. Least Developed Countries (LDCs)

Afghanistan Malawi
Angola Maldives
Bangladesh Mali
Benin Mauritania
Bhutan Mozambique
Burkina Faso Myanmar*
Burundi Nepal
Cape Verde Niger
Djibouti Central African Republic
Chad Rwanda
Equatorial Guinea Samoa
Eritrea So Tom and Prncipe
Ethiopia Senegal
Gambia Sierra Leone
Guinea Solomon Islands
Guinea-Bissau Somalia
Haiti Sudan
Cambodia Timor-Leste
Kiribati Tanzania (United Republic of)
Comoros Togo
Democratic Republic of Congo Tuvalu
Lao People's Democratic Republic Uganda
Lesotho Vanuatu
Liberia Yemen
Madagascar Zambia

* The preferences in all chapters granted under GSP are suspended for a temporary period for Myanmar. The
customs duty rates indicated in the column of MFN are applied for this country.

5
6
 PART II:
RULES OF ORIGIN UNDER THE GSP SCHEME OF TURKEY
1. Explanatory notes
In the context of the Generalized System of Preferences, Turkey has granted tariff preferences
to the beneficiary countries 1 as from 1 January 2002 as a result of the customs union between
Turkey and the European Community which is based on Association Council Decision No
1/95 between Turkey and the European Community.

The rules of origin are regulated by the Decision on Determination of Origin of Goods
Benefiting from Preferential Regime for the Purposes of the Generalised System of
Preferences No. 2001/3485 (hereinafter referred to as "Decision") which was published in
the Turkish Official Gazette on 30 December 2001 and amended by the Decisions which
were published in the Official Gazette of the Republic of Turkey on 9 October 2003/25254
and 20 March 2004/25408)

The Decision regulates the procedures and principles for determining the origin of goods
benefiting from the preferential regime at trade with Turkey for the purposes of the
Generalized System of Preferences. The provisions of the Decision are in accordance with the
ones of the Commission Regulation No 1602/2000 amending Regulation No. 2454/93 laying
down provisions for the implementation of Council Regulation No 2193/92 establishing the
Community Customs Code and Commission Regulation No 881/2003 of 21 May 2003.

Goods to benefit from preferential treatment under the Turkish GSP scheme must meet the
following main three requirements:

1. The exporting country must be designated as the beneficiary country;

2. The product must be eligible for the GSP treatment; and
3. The product must meet the origin criteria.

Concerning the origin criteria, goods exported from the beneficiary country to Turkey must
comply with the requirements of rules of origin if they are to benefit from the preferential
tariff treatment, provided that they are under the GSP scheme. Goods not complying with the
rules of origin requirements will be denied preferential treatment and the normal duty rate will
apply to these goods.

The rules of origin under the Turkish GSP scheme comprise the following elements:

Origin Criteria
Direct Consignment
Documentary Evidence

1
These countries are available in Annex III of Turkish Import Regime
(http://www.dtm.gov.tr/ab/ingilizce/gsp%20ingilizce.htm)

7
1.1. Origin Criteria
Article 3, 4, 6 and 7 of the Decision refer to the conditions of products to be considered as
originating in Turkey or in a beneficiary country. Article 5 concerns cumulation with Norway,
Switzerland and the European Community (Diagonal Cumulation). Article 13 sets out the
provision with Regional Cumulation. 2

Wholly Obtained Products

(Article 6)
The following shall be considered as wholly obtained in Turkey or in a beneficiary country:

(1) mineral products extracted from its soil or from its seabed;
(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 its territorial
waters by its vessels;
(7) products made on board its factory ships exclusively from the products referred to in
subparagraph (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 below the seabed which is situated outside its
territorial waters but where it has exclusive exploitation rights;
(11) goods produced there exclusively from products specified in subparagraphs (1) to (10).
(a) The terms 'its vessels' and 'its factory ships' in paragraph (a)(6) and (7) shall apply
only to vessels and factory ships:
(1) which are registered or recorded in the Republic of Turkey or in the beneficiary
country,
(2) which sail under the flag of the Republic of Turkey or of a beneficiary country,
(3) which are at least 50 % owned by nationals of the Republic of Turkey or of the
beneficiary country or by a company with its head office in the Republic of
Turkey or in that country, of which the manager or managers, Chairman of the
Board of Directors or of the Supervisory Board, and the majority of the
members of such boards are nationals of the Republic of Turkey or of that
beneficiary country and of which, in addition, in the case of companies, at least
half the capital belongs to the Republic of Turkey or that beneficiary country
or to public bodies or nationals of the Republic of Turkey or of that beneficiary
country,
(4) of which the master and officers are nationals of the Republic of Turkey or of
the beneficiary country, and
(5) of which at least 75 % of the crew are nationals of the Republic of Turkey or of
the beneficiary country.

2
These provisions are not applicable now. Only bilateral cumulation is valid.

8
 (b) 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
Republic of Turkey or of the beneficiary country to which they belong, provided
that they satisfy the conditions set out in paragraph (b).

Products which have undergone sufficient working or processing

(Article 7)
Products which are not wholly obtained are considered to be sufficiently worked or processed
when the conditions set out in the list in Annex II of the Decision are fulfilled.

On the other hand, non-originating materials may be used in the manufacture of a product
provided that (a) their total value does not exceed 10 per cent of the ex-works price of the
product; (b) any of the percentages given in the list for the maximum value of non-originating
materials are not exceeded through the application of this paragraph.

Bilateral Cumulation
(Article 4)
Materials originating in Turkey shall be considered as materials originating in a beneficiary
country when incorporated into a product obtained there. It shall not be necessary that such
materials have undergone sufficient working or processing, provided they have undergone
working or processing going beyond the operations referred to in Article 8 of the decision.

Insufficient Working or Processing

(Article 8)
The following operations shall be considered as insufficient working or processing to confer
the status of originating products

(a) preserving operations to ensure that the products remain in good condition during
transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total milling, polishing and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps; partial or total milling of sugar;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening, simple grinding or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching; (including the making-
up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards
and all other simple packaging operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on
products or their packaging;
(m) simple mixing of products, whether or not of different kinds, where one or more
components of the mixtures do not meet the conditions laid down in this section to
enable them to be considered as originating in a beneficiary country or in Turkey;

9
 (n) simple assembly of parts of articles to constitute a complete article or disassembly
of products into parts;
(o) a combination of two or more of the operations specified in points (a) to (n);
(p) slaughter of animals.

Cumulation with Norway, Switzerland and the European Community

(Article 5)
Article 5 lays down the provision for cumulation with Norway, Switzerland and EC. However,
this Article will not be applicable until the necessary agreements have been made between
these countries.

Regional Cumulation
(Article 13)
According to Article 13 of the decision, regional cumulation is applicable, which means that
products originating in any of the countries of that regional group and used in further
manufacture in another country of the group shall be treated as if they originated in the
country of further manufacture.

Three regional economic groups may utilize the Turkish GSP Scheme. These are:

Group 1:

Brunei-Darussalam, Cambodia, Indonesia, Laos, Malaysia, Philippines, Singapore, Thailand,

Viet Nam;

Group 2:

Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, Nicaragua,

Panama, Peru, Venezuela,

Group 3:

Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka.

On the other hand, the provisions relating to the regional cumulation shall be applied provided
that these rules, as between the countries of the regional group, are identical to those laid
down in this Decision and each country of the regional group has undertaken to comply or
ensure compliance with the terms of this Decision and to provide the administrative
cooperation necessary both to Turkey and to the other countries of the regional group in order
to ensure the correct issue of certificates of origin Form A and the verification of certificates
of origin Form A and invoice declarations.

This undertaking shall be transmitted via diplomatic channels to Turkey.

10
1.2. Direct Consigment
According to Article 22 of the Decision, preferential treatment shall only be applied to the
products fulfilling the requirements of this Decision and transported directly between Turkey
and the beneficiary country.

This requirement aims to ensure that goods shipped from a beneficiary country are the same
goods as those presented at the port of entry into Turkey and have not been manipulated or
further processed in third countries during shipment.

1.3. Documentary Evidence

(a) Products originating in the beneficiary country shall benefit from the Generalized
System of Preferences, upon import to Turkey, upon submission of either the Certificate
of Origin Form A or the Invoice Declaration.

Certificate of Origin Form A

Originating products within the meaning of the Decision shall be eligible, upon import to the
Republic of Turkey, to benefit from the preferential regime upon submission of a certificate of
origin Form A which is issued by the customs authorities or by other competent governmental
authorities of the beneficiary country.

Invoice Declaration

An invoice declaration may be made out if the products concerned can be considered as
originating in Turkey or in a beneficiary country and fulfil the other requirements of the
Decision. The invoice declaration may be either made out by an approved exporter of the
Republic of Turkey or by any exporter for any consignment consisting of one or more
packages containing originating products whose total value does not exceed EUR 6000.

Certificate of origin Form A issued retrospectively and duplicated

A certificate of origin Form A may be exceptionally issued after export of products in the
following cases:

it was not issued at the time of export because of errors and involuntary omissions or
special circumstances
It is demonstrated to the satisfaction of the competent governmental authorities that a
certificate of origin Form A was issued but not accepted upon import for technical
reasons.

In the event of the theft, loss or destruction of a certificate of origin Form A, the exporter of a
certificate of origin Form A, the exporter may apply to the governmental authorities which
issued it for a duplicate to be made out on the basis of the export documents in their
possession.

11
(b) Upon export from Turkey to the beneficiary countries in order to benefit from
bilateral cumulation for goods originating in Turkey and fulfilling the other
requirements of the Decision, evidence of the originating status of products shall be
furnished by either an EUR.1 movement certificate or an invoice declaration.

The procedures and principles of use of EUR.1 Movement Certificates issued and invoice
declarations are laid down in the Regulation on Movement Certificate of EUR.1 and Invoice
Declaration To Be Issued On Exportation Under The Generalised System of Preferences of
Turkey which is published on the Turkish Official Gazette numbered 24704 on 23 April
2002.

Non-commercial Products

Products sent as small packages from private persons the value of which does not exceed
EUR 500 and ones forming part of travellers' personal luggage the total value of which does
not exceed EUR 1200 shall be admitted as originating without requiring the submission of
proof of origin.

Validity of Proof of Origin

Proof of origin shall be valid for ten months from the date of issue in the exporting country
and shall be submitted within the said period to the customs authorities of the importing
country.

Subsequent Verification

The information provided on certificates of origin Form A and invoice declarations may be
verified at random or whenever the customs authorities of Turkey have reasonable doubt as to
the authenticity of the document or the accuracy of the information regarding the origin of the
goods.

When an application for subsequent verification has been made, such verification shall be
carried out and its results communicated to Turkey within a maximum of six months. If in
cases of reasonable doubt there is no reply within the six months or if the reply does not
contain sufficient information to determine the authenticity of the document in question or the
real origin of the products, a second communication shall be send to the competent authorities.
If after the second communication the results of the verification are not communicated to the
requesting authorities within four months, or if these results do not allow the authenticity of
the document in question or the real origin of the products to be determined, the requesting
authorities shall, except in exceptional circumstances, refuse entitlement to the preferential
regime.

Validity

The Decision has been implemented from 1 January 2002.

12
2. Consolidated Decision on Determination of Origin of Goods
Benefiting from Preferential Regime for the Purposes of the
Generalized System of Preferences
(* Published in the Official Gazette of the Republic of Turkey on 30 December
2001/24626)
(** Amended by the Decision which was published in the Official Gazette of the Republic
of Turkey on 9 October 2003/25254)
(*** Amended by the Decision which was published in the Official Gazette of the Republic
of Turkey on 20 March 2004/25408)

SECTION I
Purpose, Scope and Definitions

Purpose and Scope

Article 1 - This Decision shall regulate procedures and principles on determining the
origin of goods benefiting from the preferential regime at trade to the Republic of
Turkey for the purposes of the Generalized System of Preferences, according to
Article 22(b) of Customs Law no. 4458.

Definitions
Article 2 - For the purposes of this Decision:

(a) 'Undersecretariat means the Undersecretariat of Customs;

(b) 'manufacture' means any kind of working or processing including assembly or
specific operations;
(c) 'material' means any ingredient, raw material, component or part, etc., used in
the manufacture of the product;
(d) 'product' means the product being manufactured, even if it is intended for later
use in another manufacturing operation;
(e) 'goods' means both materials and products;
(f) 'customs value' means the value as determined in accordance with the 1994
Agreement on implementation of Article VII of the General Agreement on
Tariffs and Trade (WTO Agreement on customs valuation);
(g) 'ex-works price' means the price paid for the product ex-works to the
manufacturer in whose undertaking the last working or processing is carried
out, provided that 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;
(h) 'value of materials' means the customs value at the time of importation of the
non-originating materials used, or, if this is not known and cannot be
ascertained, the first ascertainable price paid for the materials in the Republic
of Turkey or the beneficiary country;
(i) value of originating materials means the value of such materials as defined in
(h) applied mutatis mutandis;

13
(j) '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 referred as the Harmonized System or HS
in this Decision;
(k) 'classified' refers to the classification of a product or material under a particular
heading;
(l) '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 the absence of such
document, by a single invoice;
(m) territories includes territorial waters;
(n) proof of origin means the certificate of origin Form A, EUR.1 Movement
Certificate or invoice declaration;
(o) the certificate of origin Form A means the proof of origin, a specimen of
which appears in Annex III, issued properly by the customs authorities or other
competent governmental authorities in order to be able to benefit the
originating products from the preferential regime for the purposes of the
Generalized System of Preferences upon their import to the Republic of
Turkey;
(p) EUR.1 Movement Certificate means the proof of origin, a specimen of which
appears in Annex IV, issued properly by the customs authorities or made out
by institutions authorized by those authorities and then endorsed by the
customs authorities in order to be able to benefit the products originating in the
Republic of Turkey from the provisions of cumulation for the purposes of the
Generalized System of Preferences;
(q) application form for EUR.1 Movement Certificate means the form, a
specimen of which appears in Annex IV, which should be filled in order to
demand a EUR.1 Movement Certificate by the exporter or his authorized
representative;
(r) invoice declaration means the declaration, the text of which appears in Annex
V, made out properly by the exporter on an invoice, a delivery note or any
other commercial document;
(s) beneficiary country means the developing countries benefiting from the
preferential treatment of the Republic of Turkey for the purposes of the
Generalized System of Preferences;
(t) least developed country means the countries listed in Annex VII among the
countries concerned by this Decision.

14
 SECTION II

CHAPTER I
Definition of the Concept of Originating Products

Rules of Origin
Article 3 - For the purposes of this Decision, the following products shall be
considered as originating in the Republic of Turkey or a beneficiary country:

(a) products wholly obtained in the Republic of Turkey or a beneficiary country

within the meaning of Article 6;
(b) products obtained in the Republic of Turkey or a beneficiary country in the
manufacture of which products other than those referred to in (a) are used,
provided that the said products have undergone sufficient working or
processing in the Republic of Turkey or a beneficiary country within the
meaning of Article 7.

Bilateral Cumulation
Article 4 - Materials originating in Turkey shall be considered as materials originating
in a beneficiary country when incorporated into a product obtained there. It shall not
be necessary that such materials have undergone sufficient working or processing,
provided they have undergone working or processing going beyond the operations
referred to in Article 8.

Cumulation with Norway, Switzerland and the European Community

Article 5 - In so far as Norway, Switzerland and the European Community (EC) grant
generalized tariff preferences to products originating in the beneficiary countries and
apply a definition of the concept of origin corresponding to that set out in this
Decision, products originating in the Republic of Turkey, Norway, Switzerland or the
EC which are subject in a beneficiary country to working or processing going beyond
that described in Article 8 shall be considered as originating in that beneficiary
country.

The provisions of the first paragraph shall apply only to products originating in the
Republic of Turkey, Norway Switzerland or the EC (according to the rules of origin
relative to the tariff preferences in question) which are exported direct to the
beneficiary country. The provisions of the first paragraph shall not apply to products
falling within Chapters 1 to 24 of the Harmonized System.

The provisions of this Article shall apply on condition that Norway, Switzerland and
the EC grant, by reciprocity, the same treatment to products of the Republic of Turkey.
The date from which the provisions of this Article would apply shall be communicated
by the Undersecretariat.

15
Wholly Obtained Products
Article 6 For the purposes of this Decision;

(a) The following shall be considered as wholly obtained in the Republic of

Turkey or in a beneficiary country:
(1) mineral products extracted from its soil or from its seabed;
(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 its
territorial waters by its vessels;
(7) products made on board its factory ships exclusively from the products
referred to in subparagraph (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 below the seabed which is
situated outside its territorial waters but where it has exclusive
exploitation rights;
(11) goods produced there exclusively from products specified in
subparagraphs (1) to (10).
(b) The terms 'its vessels' and 'its factory ships' in paragraph (a)(6) and (7) shall
apply only to vessels and factory ships:
(1) which are registered or recorded in the Republic of Turkey or in the
beneficiary country,
(2) which sail under the flag of the Republic of Turkey or of a beneficiary
country,
(3) which are at least 50 % owned by nationals of the Republic of Turkey
or of the beneficiary country or by a company having its head office in
the Republic of Turkey or in that country, of which the manager or
managers, Chairman of the Board of Directors or of the Supervisory
Board, and the majority of the members of such boards are nationals of
the Republic of Turkey or of that beneficiary country and of which, in
addition, in the case of companies, at least half the capital belongs to
the Republic of Turkey or that beneficiary country or to public bodies
or nationals of the Republic of Turkey or of that beneficiary country,
(4) of which the master and officers are nationals of the Republic of
Turkey or of the beneficiary country, and
(5) of which at least 75 % of the crew are nationals of the Republic of
Turkey or of the beneficiary country.
(c) 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
Republic of Turkey or of the beneficiary country to which they belong,
provided that they satisfy the conditions set out in paragraph (b).

16
Sufficiently Worked or Processed Products
Article 7 - For the purposes of Article 3;

(a) Products which are not wholly obtained are considered to be sufficiently
worked or processed when the conditions set out in the list in Annex II are
fulfilled.
(b) The conditions referred to in (a) indicate, for all products covered by this
Decision, the working or processing which must be carried out on
non-originating materials used in manufacturing and apply only in relation to
such materials.
(c) If a product which has acquired originating status by fulfilling the conditions
set out in the list is used in the manufacture of another product, the conditions
applicable to the product in which it is incorporated do not apply to it, and no
account shall be taken of the non-originating materials which may have been
used in its manufacture.

Notwithstanding paragraph 1, non-originating materials which, according to the

conditions set out in the list, should not be used in the manufacture of a product may
nevertheless be used, provided that:

(a) their total value does not exceed 10 per cent of the ex-works price of the
product;
(b) any of the percentages given in the list for the maximum value of
non-originating materials are not exceeded through the application of this
subparagraph.

The sSecond paragraph shall not apply to products falling within Chapters 50 to 63 of
the Harmonized System.

Insufficient Working or Processing

Article 8 - Without prejudice to paragraph 2 of this Article, the following operations
shall be considered as insufficient working or processing to confer the status of
originating products, whether or not the requirements of Article 7 are satisfied:

(a) preserving operations to ensure that the products remain in good condition
during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total milling, polishing and glazing of cereals and rice;
(g) operations to colour sugar or form sugar lumps; partial or total milling of sugar;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables;
(i) sharpening, simple grinding or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching; (including the
making-up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or
boards and all other simple packaging operations;

17
 (l) affixing or printing marks, labels, logos and other like distinguishing signs on
products or their packaging;

(m) simple mixing of products, whether or not of different kinds, where one or
more components of the mixtures do not meet the conditions laid down in this
section to enable them to be considered as originating in a beneficiary country
or in Turkey;
(n) simple assembly of parts of articles to constitute a complete article or
disassembly of products into parts;
(o) a combination of two or more of the operations specified in points (a) to (n);
(p) slaughter of animals.

All the operations carried out in either Turkey or in a beneficiary country on a given
product shall be considered together when determining whether the working or
processing undergone by that product is to be regarded as insufficient within the
meaning of paragraph 1.

CHAPTER II
Unit of Qualification, Accessories, Spare Parts, Tools, Sets and Neutral
Elements

Unit of Qualification
Article 9 - The unit of qualification for the application of the provisions of this
Decision shall be the particular product which is considered as the basic unit when
determining classification using the nomenclature of the Harmonized System.
Accordingly, it follows that:

(a) when a product composed of a group or assembly of articles is classified under

the terms of the Harmonized System in a single heading, the whole constitutes
the unit of qualification;
(b) when a consignment consists of a number of identical products classified under
the same heading of the Harmonized System, each product must be taken
individually when applying the provisions of this Decision.

Where, under general rule 5 of the Harmonized System, packaging is included with
the product for classification purposes, it shall be included for the purposes of
determining origin.

Accessories, Spare Parts and Tools

Article 10 - 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 which are not separately invoiced, shall be regarded as one with
the piece of equipment, machine, apparatus or vehicle in question.

18
Sets
Article 11 - Sets, as defined in General Rule 3 of the Harmonized System, shall be
regarded as originating when all the component products are originating. Nevertheless,
when a set is composed of originating and non-originating products, the set as a whole
shall be regarded as originating, provided that the value of the non-originating
products does not exceed 15 per cent of the ex-works price of the set.

Neutral Elements
Article 12 - In order to determine whether a product originates, it shall not be
necessary to determine the origin of the following which might be used in its
manufacture:

(a) energy and fuel;

(b) plant and equipment;
(c) machines and tools;
(d) goods which do not enter and which are not intended to enter into the final
composition of the product.

CHAPTER III
Regional Cumulation

Regional Cumulation
Article 13 - By way of derogation from Articles 3 to 5, for the purposes of
determining whether a product manufactured in a beneficiary country which is a
member of a regional group originates therein with the meaning of that Article,
products originating in any of the countries of that regional group and used in further
manufacture in another country of the group shall be treated as if they originated in the
country of further manufacture (regional cumulation).

The country of origin of the final product shall be determined in accordance with
Article 15.

Regional Groups
Article 14 - Regional cumulation shall apply to three separate regional groups of
beneficiary countries benefiting from the Generalized System of Preferences:

Group 1: Brunei-Darussalam, Cambodia, Indonesia, Laos, Malaysia, Philippines,

Singapore, Thailand, Viet Nam;

Group 2: Bolivia, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala,

Honduras, Nicaragua, Panama, Peru, Venezuela;

19
 Group 3: Bangladesh, Bhutan, India, Maldives, Nepal, Pakistan, Sri Lanka.

The expression 'regional group' shall be taken to mean Group 1, Group 2 or Group 3,
as the case may be.

Determination of Origin in Regional Cumulation

Article 15 When goods originating in a country which is a member of a regional
group are worked or processed in another country of the same regional group, they
shall have the origin of the country of the regional group where the last working or
processing was carried out, provided that:

(a) the value added there, as defined in paragraph 3 of this Article, is greater than
the highest customs value of the products used originating in any one of the
other countries of the regional group, and
(b) the working or processing carried out there exceeds that set out in Article 8 and,
in the case of textile products, also those operations referred to at Annex 6.

When the conditions of original in paragraph 1(a) and (b) are not satisfied, the
products 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.

'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.

Proof of Origin in Regional Cumulation

Article 16 - Proof of the originating status of goods exported from a country of a
regional group to another country of the same group to be used in further working or
processing, or to be re-exported where no further working or processing takes place,
shall be established by a certificate of origin Form A issued in the first country.

Proof of the originating status, acquired or retained under the terms of this Chapter, of
goods exported from a country of a regional group to the Republic of Turkey, shall be
established by a certificate of origin Form A issued or an invoice declaration made out
in that country on the basis of a certificate of origin Form A issued according to the
provisions of paragraph 1.

The country of origin shall be marked in box 12 of the certificate of origin Form A or
on the invoice declaration, that country being:

in the case of products exported without further working or processing

according to paragraph 1, the country of manufacture;
in the case of products exported after further working or processing, the
country of origin as determined in accordance with paragraph 1 of Article 15.

20
Necessary Conditions for the Implementation of Regional Cumulation
Article 17 - Articles 13 to 16 shall apply only where:

(a) 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 this
Decision;
(b) each country of the regional group has undertaken to comply or ensure
compliance with the terms of this Decision and to provide the administrative
cooperation necessary both to the Republic of Turkey and to the other
countries of the regional group in order to ensure the correct issue of
certificates of origin Form A and the verification of certificates of origin Form
A and invoice declarations.

This undertaking shall be transmitted via diplomatic channels to the Republic of

Turkey through the Secretariat of the regional group.

The Secretariats are as follows:

Group 1: the General Secretariat of the Association of South-East Asian Nations

(ASEAN)

Group 2: the Andean Community Central American Common Market and Panama
Permanent Joint Committee on Origin (Comit Conjunto Permanente de
Origen Comunidad Andina-Mercado Comn Centroamericano y Panam);

Group 3: the Secretariat of the South Asian Association for Regional Cooperation
(SAARC)

as the case may be.

The Undersecretariat shall announce that the conditions set out in paragraph 1 have
been satisfied, in the case of each regional group. This Chapter concerning regional
cumulation shall not be applied unless that announcement is made.

Article 22(1)(b) shall not apply to products originating in any of the countries of the
regional group when they pass through the territory of any of the other countries of the
regional group, whether or not further working or processing takes place there.

SECTION III
Derogation for the Least Developed Countries

Derogation for the Least Developed Countries

Article 18 - Derogations from the provisions of this Decision may be made in favour
of the least-developed beneficiary countries benefiting from the Generalized System
of Preferences when the development of existing industries or the creation of new
industries justifies them. For this purpose, the country concerned shall submit a

21
 request via diplomatic channels for a derogation together with the reasons for the
request in accordance with paragraph 2 of Article 19.

Examination of Derogation Request

Article 19 - The examination of requests shall, in particular, take into account:

(a) cases where the application of existing rules of origin would affect
significantly the ability of an existing industry in the country concerned to
continue its exports to the Republic of Turkey, with particular reference to
cases where this could lead to business closures;
(b) specific cases where it can be clearly demonstrated that significant investment
in an industry could be deterred by the rules of origin and where a derogation
encouraging implementation of the investment programme would enable the
rules to be satisfied by stages;
(c) the economic and social impact of the decision to be taken especially in respect
of employment in the beneficiary countries and the Republic of Turkey.

In order to facilitate the examination of requests for derogation, the country making
the request shall furnish in support of its request the fullest possible information,
covering in particular the points listed below:

(a) description of the finished product,

(b) nature and quantity of materials originating in a third country,
(c) manufacturing process,
(d) value added,
(e) the number of employees in the enterprise concerned,
(f) the anticipated volume of the exports to the Republic of Turkey,
(g) other possible sources of supply for raw materials,
(h) reasons for the duration requested,
(i) other observations.

The decision taken as a consequence of the evaluation of the derogation request shall
be communicated by diplomatic channels. The decision concerning requests accepted
shall be published in the Official Gazette.

Stating of Derogation Implementation on the Certificates of

Origin Form A
Article 20 - Where use is made of a derogation, the following phrase must appear in
box 4 of the certificate of origin Form A, or on the invoice declaration laid down in
Article 26:

stisna Karar No: .../... 'Derogation - Regulation (TR) No .../...'

The provisions of Articles 18 to 20 shall apply to any prolongations.

22
 SECTION IV
Territorial Requirements

Principle of Territoriality
Article 21 - The conditions set out in Section II for acquiring originating status must
continue to be fulfilled at all times in the Republic of Turkey or in the beneficiary
country.

If originating products exported from the Republic of Turkey or the beneficiary

country to another country are returned, they must be considered as non-originating
unless it can be demonstrated to the satisfaction of the competent authorities that:

(a) the products returned are the same as those which were exported, and

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

Direct Transport
Article 22 Preferential treatment shall only be applied to the products fulfilling the
requirements of this Decision and transported directly between the Republic of
Turkey and the beneficiary country. The following shall be considered as transported
directly from the beneficiary country to the Republic of Turkey or from the Republic
of Turkey to the beneficiary country:

(a) products transported without passing through the territory of any other country,
except in the case of the territory of another country of the same regional group
where Article 13 is applied;
(b) products constituting a single consignment transported through the territory of
countries other than the beneficiary country or the Republic of Turkey, with,
should the occasion arise, trans-shipment or temporary warehousing in those
countries, provided that the products remain under the surveillance of the
customs authorities in the country of transit or of warehousing and do not
undergo operations other than unloading, reloading or any operation designed
to preserve them in good condition;
(c) products transported through the territory of Norway, Switzerland and EC
subsequently re-exported in full or in part to the Republic of Turkey or to the
beneficiary country, provided that the products remain under the surveillance
of the customs authorities of the country of transit or of warehousing and do
not undergo operations other than unloading, reloading or any operation
designed to preserve them in good condition;
(d) products which are transported by pipeline without interruption across a
territory other than that of the Republic of Turkey or of the exporting
beneficiary country.

23
Evidence that the conditions specified in paragraph 1(b) and (c) have been fulfilled
shall be supplied to the competent customs authorities by the production of:

(a) a single transport document covering the passage from the exporting country
through the country of transit; or
(b) a certificate issued by the customs authorities of the country of transit:
(i) giving an exact description of the products,
(ii) stating the dates of unloading and reloading of the products and, where
applicable, the names of the ships or the other means of transport used,
and
(iii) certifying the conditions under which the products remained in the
country of transit;
(c) or failing these, any substantiating documents.

Originating products within the meaning of this Decision shall be eligible on

importation into the Republic of Turkey to benefit from the tariff preferences referred
to in Article 1 on production of a replacement certificate of origin Form A issued by
the customs authorities of Norway, Switzerland or the EC on the basis of a certificate
of origin Form A issued by the competent governmental authorities of the beneficiary
country, provided that the conditions laid down in this Article have been satisfied and
provided that Norway, Switzerland or the EC assists the Republic of Turkey by
allowing its customs authorities to verify the authenticity and accuracy of the
certificates issued. The verification procedure laid down in Articles 40 and 41 shall
apply mutatis mutandis. The time limit laid down in paragraph 1 of Article 41 shall be
extended to eight months.

Subparagraph (c) of paragraph 1 and paragraph 3 of this Article shall apply only in so
far as Norway, Switzerland and the EC, in the context of tariff preferences granted by
them to certain products originating in developing countries, apply provisions similar
to those of the Republic of Turkey. The Undersecretariat shall announce the date of
adoption by Norway, Switzerland and the EC of such provisions and the date from
which the provisions of subparagraph (c) of paragraph 1 and paragraph 3 of this
Article and the similar provisions adopted by Norway, Switzerland and the EC are
applied.

These provisions shall apply on condition that the Republic of Turkey, Norway,
Switzerland and the EC have concluded an agreement stating, among other things, that
they shall provide each other with the necessary mutual assistance in matters of
administrative cooperation.

24
Exhibitions
Article 23 - Originating products sent from a beneficiary country for exhibition in
another country and sold after the exhibition for importation into the Republic of
Turkey shall benefit from the tariff preferences, provided that it is shown to the
satisfaction of the competent Community customs authorities that:

(a) an exporter has consigned these products from one of the beneficiary countries
to the country in which the exhibition is held;
(b) the products have been sold or otherwise disposed of by that exporter to a
person in the Republic of Turkey;
(c) the products have been consigned during the exhibition or immediately
thereafter to the Republic of Turkey in the state in which they were sent for
exhibition;
(d) the products have not, since they were consigned for exhibition, been used for
any purpose other than demonstration at the exhibition.

A certificate of origin Form A shall be submitted to the customs authorities of the

Republic of Turkey in the normal manner. The name and address of the exhibition
must be indicated thereon. Where necessary, additional documentary evidence of the
nature of the products and the conditions under which they have been exhibited may
be required.

Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or
similar public show or display which is not organized for private purposes in shops or
business premises with a view to the sale of foreign products, and during which the
products remain under customs control.

SECTION V

CHAPTER I
Proof of Origin of Goods

Proofs of Origin
Article 24 Products originating in the beneficiary country shall benefit from the
Generalized System of Preferences upon import into the Republic of Turkey, upon
submission of either:

(a) a certificate of origin Form A, a specimen of which appears in Annex III; or

(b) in the cases specified in Article 26, a declaration, the text of which appears in
Annex V, given by the exporter on an invoice, a delivery note or any other
commercial document which describes the products concerned in sufficient
detail to enable them to be identified (hereinafter referred to as the 'invoice
declaration').

25
 Within the meaning of Article 4, upon export from the Republic of Turkey to the
beneficiary countries in order to benefit from bilateral cumulation for goods
considered as originating in the Republic of Turkey and fulfilling the other
requirements of the Decision, evidence of the originating status of products shall be
furnished by either:

(a) the production of an EUR.1 movement certificate, a specimen of which is set

out in Annex IV; or
(b) the production of a declaration as referred to in Article 26.

Certificate of Origin Form A

Article 25 - Originating products within the meaning of this Decision shall be eligible,
upon import into the Republic of Turkey, to benefit from the preferential regime
referred to in Article 1, provided that they have been transported directly within the
meaning of Article 22, upon submission of a certificate of origin Form A, issued by
the customs authorities or by other competent governmental authorities of the
beneficiary country, provided that the latter country has communicated to the Republic
of Turkey the information required by Article 39, and assists the Republic of Turkey
by allowing the customs authorities of Republic of Turkey to verify the authenticity of
the document or the accuracy of the information regarding the true origin of the
products in question.

A certificate of origin Form A may be issued only where it can serve as the
documentary evidence required for the purposes of the preferential regime referred to
in Article 1.

A certificate of origin Form A shall be issued only on written application from the
exporter or his authorised representative. The exporter or his authorized representative
shall submit with his application any appropriate supporting documents proving that
the products to be exported qualify for the issue of a certificate of origin Form A.

The certificate shall be issued by the competent governmental authorities of the

beneficiary country if the products to be exported can be considered as products
originating in that country within the meaning of this Decision. The certificate shall be
made available to the exporter as soon as the export has taken place or is ensured. For
the purposes of verifying whether the conditions set out in this paragraph have been
met, the competent governmental authorities shall have the right to call for any
documentary evidence or to carry out any check which they consider appropriate.

It shall be the responsibility of the competent governmental authorities of the

beneficiary country to ensure that certificates and applications are duly completed.
The completion of box 2 of the certificate of origin Form A shall be optional. Box 12
shall be duly completed by indicating Turkey. 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 governmental authorities issuing the certificate,
shall be handwritten.

26
 Since the certificate of origin Form A constitutes the documentary evidence for the
application of provisions concerning the preferential regime referred to in Article 1, it
shall be the responsibility of the competent governmental authorities of the exporting
country to take any steps necessary to verify the origin of the products and to check
the other statements on the certificate.

Invoice Declaration
Article 26 - The invoice declaration referred to in subparagraphs (b) of paragraphs 1
and 2 of Article 24 may be made out:

(a) by an approved exporter of the Republic of Turkey within the meaning of

Article 38, or
(b) by any exporter for any consignment consisting of one or more packages
containing originating products whose total value does not exceed EUR 6000,
and provided that the assistance referred to paragraph 1 of Article 25 applies to
this procedure.

An invoice declaration may be made out if the products concerned can be considered
as originating in the Republic of Turkey or in a beneficiary country, and fulfil the
other requirements of this Decision.

The exporter making out an invoice declaration shall be prepared to submit at any time,
at the request of the customs or other competent governmental authorities of the
exporting country, all appropriate documents proving the originating status of the
products concerned as well as the fulfilment of the other requirements of this Decision.

An invoice declaration shall be made out by the exporter in either Turkish, French or
English by typing, stamping or printing on the invoice, the delivery note or any other
commercial document, the declaration, the text of which appears in Annex V. If the
declaration is handwritten, it shall be written in ink in printed characters.

Invoice declarations shall bear the original, handwritten signature of the exporter.
However, an approved exporter within the meaning of Article 38 shall not be required
to sign such declarations provided that he gives the customs authorities a written
undertaking that he accepts full responsibility for any invoice declaration which
identifies him as if it bore his handwritten signature.

In the cases referred to in paragraph 1(b), the use of an invoice declaration shall be
subject to the following special conditions:

(a) one invoice declaration shall be made out for each consignment;
(b) if the goods contained in the consignment have already been subject to
verification in the exporting country by reference to the definition of
'originating products', the exporter may refer to this check in the invoice
declaration.

The provisions of the paragraph 6 shall not exempt exporters from complying with
any other formalities required under customs or postal regulations.

27
EUR.1 Movement Certificate
Article 27 Within the meaning of bilateral cumulation referred to in Article 4,
procedures and principles of use of EUR.1 Movement Certificates issued and invoice
declarations made out on exportation of the goods originating in the Republic of
Turkey to the countries benefiting from the Generalised System of Preferences
referred to in Article 1 shall be laid down in a regulation on implementing provisions.

CHAPTER II
Issuing Retrospectively, Making Out a Duplicate and Replacing
Certificate of Origin Form A

Issuing after Exportation

Article 28 - By way of derogation from paragraph 4 of Article 25, a certificate of
origin Form A may exceptionally be issued after exportation of the products to
which it relates in the cases referred to in subparagraph (a).

(a) A certificate of origin Form A may exceptionally be issued retrospectively, if:

(1) it was not issued at the time of exportation because of errors or
involuntary omissions or special circumstances; or
(2) it is demonstrated to the satisfaction of the competent governmental
authorities that a certificate of origin Form A was issued but was not
accepted at importat for technical reasons.
(b) The competent governmental authorities may issue a certificate
retrospectively only after verifying that the information supplied in the
exporter's application agrees with that in the corresponding export file and
that a certificate of origin Form A satisfying the provisions of this Decision
was not issued when the products in question were exported.
(c) Certificates of origin Form A issued retrospectively must contain the
endorsement as follows:

SONRADAN VERLMTR
ISSUED RETROSPECTIVELY
DLIVR A POSTERIORI

Issuing a Duplicate
Article 29 - In the event of the theft, loss or destruction of a certificate of origin
Form A, the exporter may apply, to the competent governmental authorities which
issued it, for a duplicate to be made out on the basis of the export documents in their
possession.

28
 Box 4 of a duplicate Form A issued in this way must be endorsed with the word:

KNC NSHADIR
DUPLICATE
DUPLICATA

together with the date of issue and the serial number of the original certificate.

For the purposes of Articles 31 and 32, the duplicate shall take effect from the date
of the original.

Replacing Certificates of Origin Form A

Article 30 - When originating products are placed under the control of a customs
office in the Republic of Turkey, it shall be possible to replace the original proof of
origin by one or more certificates of origin Form A for the purpose of sending all or
some of these products elsewhere within the Republic of Turkey or to Switzerland,
Norway or the EC. The replacement certificate(s) of origin Form A shall be issued
by the customs office under whose control the products are placed on the basis of a
written request by the re-exporter. The replacement certificate issued in application
of this paragraph and paragraph 2 of Article 22 shall be regarded as the definitive
certificate of origin for the products to which it refers.

The top right-hand box of the replacement certificate shall indicate the name of the
intermediary country where it is issued. Box 4 shall contain the words MFREZ
MENE BELGESDR (Replacement certificate), as well as the date of issue of the
original certificate of origin and its serial number. The name of the re-exporter shall
be given in box 1. The name of the final consignee may be given in box 2. All
particulars of the re-exported products appearing on the original certificate shall be
transferred to boxes 3 to 9. References to the re-exporter's invoice shall be given in
box 10.

The customs authorities which issued the replacement certificate shall endorse box
11. The responsibility of the authorities 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 the re-exporter. A re-exporter who signs this box in good faith shall not be
responsible for the accuracy of the particulars entered on the original certificate.

The customs office which is requested to perform the operation referred to in

paragraph 1 should note on the original certificate the weights, numbers and nature
of the products forwarded and indicate thereon the serial numbers of the
corresponding replacement certificate or certificates. It shall keep the original
certificate for at least three years. A photocopy of the original certificate may be
annexed to the replacement certificate.

In the case of products which benefit from the tariff preferences in the purpose of
this Decision, under a derogation granted in accordance with the provisions of
Section III, the procedure laid down in this Article shall apply only when such
products are intended for the Republic of Turkey.

29
 In the context of the cumulation referred to in Articles 4 and 5, the competent
governmental authorities of the beneficiary country called on to issue a certificate of
origin Form A for products in the manufacture of which materials originating in the
Republic of Turkey, Norway, Switzerland or the EC are used shall rely on the
EUR.1 movement certificate or, where necessary, the invoice declaration. Box 4 of
certificates of origin Form A issued in the cases set out in this paragraph shall
contain the remark Trkiye kmlasyon, Norve kmlasyon, svire
kmlasyon, AT kmlasyon or Turkey cumulation, Norway cumulation,
Switzerland cumulation, EC cumulation or Cumul Turquie, Cumul Norvge,
Cumul Suisse, Cumul CE.

CHAPTER III
Submission

Validity of Proof of Origin

Article 31 - A proof of origin shall be valid for 10 months from the date of issue in the
exporting country, and shall be submitted within the said period to the customs
authorities of the importing country.

Proofs of origin submitted to the customs authorities of the importing country after the
final date for presentation specified in paragraph 1 may be accepted for the purpose of
applying the preferential treatment, where the failure to submit these documents by the
final date set is due to exceptional circumstances.

In other cases of belated presentation, the customs authorities of the Republic of

Turkey may accept the proofs of origin where the products have been submitted before
the said final date.

In cases of belated presentation, in order to benefit from the preferential treatment, the
goods have to be submitted before the final date of submission of the proof of origin
and an application in writing has to be presented to the customs authorities in the said
period by the importer or his authorized representative entitled to sign the customs
declaration.

The customs authority concerned shall inform the supervising regional headquarter on
the issue. The latter shall examine the case and may extend the period of validity of
the proof of origin if it considers the existence of force majeure and extraordinary
circumstances and agrees that the reasons justify such demand.

Submission of Single Proof of Origin

Article 32 - At the request of the importer and having regard to the conditions laid
down by the Undersecretariat, a single proof of origin may be submitted to the
customs authorities at the importation of the first consignment when the goods:

(a) are imported within the framework of frequent and continuous trade flows of a
significant commercial value;

30
 (b) are the subject of the same contract of sale, the parties of this contract
established in the exporting country or in Turkey;

(c) are classified in the same code (eight digits) of the Customs Tariff
Nomenclature;
(d) come exclusively from the same exporter, are destined for the same importer,
and are made the subject of entry formalities at the same customs office in
Turkey.

This procedure shall be applicable for the quantities and a period determined by the competent
customs authorities. This period cannot, in any circumstances, exceed three months.

Submission of Proof of Origin

Article 33 Proofs of origin shall be submitted to the customs authorities of the
Republic of Turkey in accordance with customs legislation and other concerned
legislation. The said authority may require a translation of proof of origin and may
also require the import declaration to be accompanied by a statement from the
importer to the effect that the products meet the conditions required for the application
of this Decision.

Where proofs of origin required for the preferential treatment of goods can not be
presented before or at the time of actual import of the goods concerned and the goods
are intended to be imported without delay by the importer, the preferential regime
shall not be applied and the duties shall be calculated and definitely collected on the
basis of autonomous duty rates. However, if the proofs of origin duly completed are
submitted to the customs authority which fulfilled the procedures within the period of
validity following the actual import of this kind of goods, the difference between the
duty amount calculated on the base of preferential rate and that calculated on the base
of non-preferential shall be repaid to the operator, on the condition that it is
understood that the proofs of origin submitted relates to the goods imported by
comparing with the customs declaration and its enclosures and that the period of
validity of the proof of origin is not expired.

Import by Instalments
Article 34 - Where, at the request of the importer and on the conditions laid down by
the customs authorities of the importing country, dismantled or non-assembled
products within the meaning of general rule 2(a) of the Harmonized System and
falling within Section XVI or XVII or heading No 7308 or 9406 of the 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.

Discrepancies and Formal Errors

Article 35 - The discovery of slight discrepancies between the statements made in the
certificate of origin Form A, in the EUR.1 movement certificate or in an invoice
declaration, and those made in the documents submitted to the customs office for the
purpose of carrying out the formalities for importing the products shall not ipso facto

31
 render the certificate or declaration null and void if it is duly established that that
document does correspond to the products submitted.

Obvious formal errors such as typing errors on proofs of origin should not cause this
document to be rejected if these errors are not such as to create doubts concerning the
correctness of the statements made in that document.

CHAPTER IV
Exemptions from Proof of Origin and Amounts Expressed in Euro

Non-commercial Products
Article 36 Products sent as small packages from private person to private persons or
forming part of travellers' personal luggage shall be admitted as originating without
requiring the submission of proof of origin, provided that such products are not
imported by way of trade and have been declared as meeting the conditions required
for the application of this Decision, and where there is no doubt as to the veracity of
such a declaration.

Imports which are occasional and consist solely of products for the personal use of the
recipients or travellers or their families shall not be considered as imports by way of
trade if it is evident from the nature and quantity of the products that no commercial
purpose is in view.

Amounts Expressed in Euro

Article 37 - The total value of the products referred to in Article 36 shall not exceed
EUR 500 in the case of small packages or EUR 1200 in the case of products forming
part of traveller's personal luggage.

SECTION VI
Simplified Procedures

Approved Exporter
Article 38 The Undersecretariat may authorize simplified procedures in the
framework of the following provisions in order to benefit from bilateral cumulation
within the meaning of Article 4:

The Undersecretariat may grant to the following private or legal persons authorization
as 'approved exporters' to make out an invoice declaration, a specimen of which is
given in Annex V, irrespective of the value of the products concerned; persons who:

(a) make frequent shipments requiring the issue of EUR.1 Movement Certificate,
(b) offer, to the satisfaction of the customs authorities, all guarantees necessary to
verify the originating status of the products as well as the fulfilment of the
other requirements of this Decision,

32
 (c) have not committed any serious and repeated breaches of taxation and customs
legislation,
(d) have records to allow the inspection of their activities by the customs
authorities.

The Undersecretariat shall grant to the approved exporter a customs authorization

number which shall appear on the invoice declaration. The Undersecretariat shall
monitor the use of the authorization by the approved exporter.

The Undersecretariat (Directorate General of Customs) shall determine the procedures

regarding the grant of the authorization document for the implementation of simplified
procedure and the monitoring of the use of the authorization by the approved exporter.

The authorization may be provisionally suspended or revoked by the Undersecretariat

(Directorate General of Customs), without prejudice to penal provisions where the
approved exporter violates the provisions of this Decision or does not fulfil the
conditions set forth in the authorization or the conditions no longer exist.

SECTION VII
Arrangements for Administrative Co-operation

Communication of Stamps and Addresses

Article 39 - The beneficiary countries shall inform the Undersecretariat of Customs of
the Republic of Turkey of the names and addresses of the governmental authorities
situated in their territory which are empowered to issue certificates of origin Form A,
together with specimen impressions of the stamps used by those authorities, and the
names and addresses of the relevant governmental authorities responsible for the
control of the certificates of origin Form A and the invoice declarations. The stamps
shall be valid as from the date of receipt by the Undersecretariat of Customs of the
Republic of Turkey of the specimens. When these communications are made within
the framework of an amendment of previous communications, the Undersecretariat of
Customs of the Republic of Turkey shall indicate the date of entry into use of those
new stamps according to the instructions given by the competent governmental
authorities of the beneficiary countries. This information is for official use; however,
when goods are to be released for free circulation, the customs authorities in question
may allow the importer or his duly authorized representative to consult the specimen
impressions of the stamps mentioned in this paragraph.

The Undersecretariat of Customs of the Republic of Turkey shall send, to the

beneficiary countries, specimen impressions of the stamps used by its own customs
authorities for the issue of EUR.1 movement certificates.

For the purposes of the provisions concerning the tariff preferences referred to in
Article 1, every beneficiary country shall comply or ensure compliance with the rules
concerning the origin of the products, the completion and issue of certificates of origin

33
 Form A, the conditions for the use of invoice declarations and those concerning
methods of administrative cooperation.

Subsequent Verification
Article 40 - Subsequent verifications of certificates of origin Form A and invoice
declarations shall be carried out at random or whenever the Undersecretariat of
Customs of the Republic of Turkey have reasonable doubts as to the authenticity of
such documents, the originating status of the products concerned or the fulfilment of
the other requirements of this Decision.

For the purposes of implementing the provisions of paragraph 1, the Undersecretariat

of Customs of the Republic of Turkey shall return the certificate of origin Form A and
the invoice, if it has been submitted, the invoice declaration, or a copy of these
documents, to the competent governmental authorities in the exporting beneficiary
country giving, where appropriate, the reasons for the enquiry. Any documents and
information obtained suggesting that the information given on the proof of origin is
incorrect shall be forwarded in support of the request for verification.

If the Undersecretariat of Customs of the Republic of Turkey decides to suspend the

granting of the tariff preferences while awaiting the results of the verification, release
of the products shall be offered to the importer subject to any precautionary measures
judged necessary.

Results of Subsequent Verification

Article 41 - When an application for subsequent verification has been made in
accordance with paragraph 1 of Article 40, such verification shall be carried out and
its results communicated to the Undersecretariat of Customs of the Republic of Turkey
within a maximum of six months. The results shall be such as to establish whether the
proof of origin in question applies to the products actually exported and whether these
products can be considered as products originating in the Republic of Turkey or in the
beneficiary country.

In the case of certificates of origin Form A issued in accordance with paragraph 6 of

Article 30, the reply shall include a copy (copies) of the EUR.1 movement certificate(s)
or, where necessary, of the corresponding invoice declaration(s).

If in cases of reasonable doubt there is no reply within the six months specified in
paragraph 1 or if the reply does not contain sufficient information to determine the
authenticity of the document in question or the real origin of the products, a second
communication shall be sent to the competent authorities. If after the second
communication the results of the verification are not communicated to the requesting
authorities within four months, or if these results do not allow the authenticity of the
document in question or the real origin of the products to be determined, the
requesting authorities shall, except in exceptional circumstances, refuse entitlement to
the preferential regime.

34
 The provisions of the paragraph 3 shall apply between the countries of the same
regional group for the purposes of the subsequent verification of the certificates of
origin Form A issued in accordance with this Decision.

Where the verification procedure or any other available information appears to

indicate that the provisions of this Decision are being contravened, the exporting
beneficiary country shall, on its own initiative or at the request of the Republic of
Turkey, carry out appropriate inquiries or arrange for such inquiries to be carried out
with due urgency to identify and prevent such contraventions. For this purpose, the
Republic of Turkey may participate in the inquiries.

Preservation of the Documents

Article 42 - For the purposes of the subsequent verification of certificates of origin
Form A, copies of the certificates, as well as any export documents referring to them,
shall be kept for at least three years by the competent governmental authorities of the
exporting beneficiary country.

SECTION VIII
Final Provisions

Penalties
Article 43 Provisions of the Customs Law (no. 4458) of 27.10.1999 and Law on
Prevention and Investigation of Smuggling (no. 4926) of 10.07.2003 and other
relevant legislation in force shall apply to the acts contrary of this Decision.

Miscellaneous
Article 44 Any hesitation and disagreement which may arise in the implementation
provisions in this Decision shall be communicated to the Undersecretariat by the
agents responsible for carrying out the operations within this Decision, and shall be
resolved by the Undersecretariat.

Relevant provisions of the Customs Law (no. 4458) and its implementing provisions
shall apply to the matters not regulated in this Decision for the purposes of
implementing the provisions of this Decision.

35
 SECTION IX
Validity and Execution

Validity
Article 45 - This Decision shall enter into force on the date of its publication as valid
from 1.1.2002.

Execution
Article 46 - The Minister in charge of the Undersecretariat of Customs shall execute
the provisions of this Decision.

36
 ANNEX I

Introductory notes to the list in Annex II

Note 1:

The list sets out the conditions required for all products to be considered as sufficiently
worked or processed within the meaning of Article 7 of this Decision.

Note 2:

2.1. 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 heading or chapter.
For each entry in the first two columns a rule is specified in column 3 or 4. Where, in
some cases, the entry in the first column is preceded by an "ex", this signifies that the
rules in column 3 or 4 apply only to the part of that heading as described in column 2.
2.2. 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 rules in column 3 or 4 apply to all products which, under the
Harmonized System, are classified in headings of the chapter or in any of the headings
grouped together in column 1.
2.3. 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 rules in column 3 or 4.
2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and
4, the exporter may opt, as an alternative, to apply either the rule set out in column 3
or that set out in column 4. If no origin rule is given in column 4, the rule set out in
column 3 has to be applied.

Note 3:

3.1. The provisions of Article 7 of this Decision, concerning products having acquired
originating status which are used in the manufacture of other products, shall apply,
regardless of whether this status has been acquired inside the factory where these
products are used or in another factory in the beneficiary country or in the Republic of
Turkey.

Example:

An engine of heading 8407, for which the rule states that the value of the non-
originating materials which may be incorporated may not exceed 40 % of the ex-
works price, is made from "other alloy steel roughly shaped by forging" of the
heading ex 7224.

If this forging has been forged in the beneficiary country from a non-originating ingot,
it has already acquired originating status by virtue of the rule for heading ex 7224 in
the list. The forging can then count as originating in the value-calculation for the
engine, regardless of whether it was produced in the same factory or in another factory

37
 in the beneficiary country. The value of the non-originating ingot is thus not taken into
account when adding up the value of the non-originating materials used.

3.2. 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 originating
status. Thus, if a rule provides that non-originating material, at a certain level of
manufacture, may be used, the use of such material at an earlier stage of manufacture
is allowed, and the use of such material at a later stage is not.

3.3. Without prejudice to Note 3.2, 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 also be contained in the rule.
However, the expression "manufacture from materials of any heading, including other
materials of heading ..." means that only materials classified in the same heading as
the product and of a different description than that of the product as given in column 2
of the list may be used.

3.4. When a rule in the list specifies that a product may be manufactured from more than
one material, this means that one or more materials may be used. It does not require
that all be used.

Example:

The rule for fabrics of headings 5208 to 5212 provides 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; it is possible to use one or the other, or both.

3.5. Where 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 their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in
relation to textiles).

Example:

The rule for prepared foods of heading 1904, which specifically excludes the use of
cereals and their derivatives, does not prevent the use of mineral salts, chemicals and
other additives which are not products from cereals.

However, this does not apply to products which, although they cannot be
manufactured from the particular materials specified in the list, can be produced from
a material of the same nature at an earlier stage of manufacture.

Example:

In the case of an article of apparel of ex chapter 62 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.

38
3.6. Where, in a rule in the list, two 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-originating materials used
may never exceed the higher of the percentages given. Furthermore, the individual
percentages must not be exceeded, in relation to the particular materials to which they
apply.

Note 4:

4.1. The term "natural fibres" is used in the list to refer to fibres other than artificial or
synthetic fibres. It is restricted to the stages before spinning takes place, including
waste, and, unless otherwise specified, includes fibres which have been carded,
combed or otherwise processed, but not spun.

4.2. The term "natural fibres" includes horsehair of heading 0503, silk of headings 5002
and 5003, as well as wool fibres and fine or coarse animal hair of headings 5101 to
5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings
5301 to 5305.

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 headings 5501 to 5507.

Note 5:

5.1. Where, for a given product in the list, reference is made to this Note, the conditions set
out in column 3 shall not be applied to any basic textile materials used in the
manufacture of this product and which, taken together, represent 10% or less of the
total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4.)

5.2. However, the tolerance mentioned in Note 5.1 may be applied only to mixed products
which have been made from two or more basic textile materials.

39
The following are the basic textile materials:

silk,
wool,
coarse animal hair,
fine animal hair,
horsehair,
cotton,
paper-making materials and paper,
flax,
true hemp,
jute and other textile bast fibres,
sisal and other textile fibres of the genus Agave,
coconut, abaca, ramie and other vegetable textile fibres,
synthetic man-made filaments,
current-conducting filaments,
artificial man-made filaments,
synthetic man-made staple fibres of polypropylene,
synthetic man-made staple fibres of polyester,
synthetic man-made staple fibres of polyamide,
synthetic man-made staple fibres of polyacrylonitrile,
synthetic man-made staple fibres of polyimide,
synthetic man-made staple fibres of polytetrafluoroethylene,
synthetic man-made staple fibres of polyphenylene sulphide,
synthetic man-made staple fibres of polyvinyl chloride,
other synthetic man-made staple fibres,
artificial man-made staple fibres of viscose,
other artificial man-made staple fibres,
yarn made of polyurethane segmented with flexible segments of polyether, whether or
not gimped,
yarn made of polyurethane segmented with flexible segments of polyester, whether or
not gimped,
products of heading 5605 (metallized yarn) incorporating strip consisting of a core of
aluminium foil or of a core of plastic film whether or not coated with aluminium
powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or
coloured adhesive between two layers of plastic film,
other products of heading 5605.

Example:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple
fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple
fibres which do not satisfy the origin rules (which require manufacture from chemical
materials or textile pulp) may be used up to a weight of 10 % of the yarn.

40
 Example:

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and
synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic
yarn which does not satisfy the origin rules (which require manufacture from chemical
materials or textile pulp), or woollen yarn which does not satisfy the origin rules
(which require manufacture from natural fibres, not carded or combed or otherwise
prepared for spinning), or a combination of the two, may be used provided their total
weight does not exceed 10 % of the weight of the fabric.

Example:

Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and
cotton fabric of heading 5210, is only a mixed product if the cotton fabric is itself a
mixed fabric made from yarns classified in two separate headings, or if the cotton
yarns used are themselves mixtures.

Example:

If the tufted textile fabric concerned had been made from cotton yarn of heading 5205
and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate
basic textile materials and the tufted textile fabric is, accordingly, a mixed product.

5.3. In the case of products incorporating "yarn made of polyurethane segmented with
flexible segments of polyether, whether or not gimped", this tolerance is 20 % in
respect of this yarn.

5.4. In the case of products incorporating a "strip consisting of a core of aluminium foil or
of a core of plastic film whether or not coated with aluminium powder, of a width not
exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic
film", this tolerance is 30 % in respect of this strip.

Note 6:

6.1. Where, in the list, reference is made to this Note, textile materials (with the exception
of linings and interlinings), which do not satisfy the rule set out in the list in column 3
for the made-up product concerned, may be used, provided that they are classified in a
heading other than that of the product and that their value does not exceed 8 % of the
ex-works price of the product.

6.2. Without prejudice to Note 6.3, materials, which are not classified within chapters 50 to
63, may be used freely in the manufacture of textile products, whether or not they
contain textiles.

41
 Example:

If a rule in the list provides that, for a particular textile item (such as trousers), yarn
must be used, this does not prevent the use of metal items, such as buttons, because
buttons are not classified within chapters 50 to 63. For the same reason, it does not
prevent the use of slide fasteners, even though slide fasteners normally contain textiles.

6.3. Where a percentage rule applies, the value of materials which are not classified within
chapters 50 to 63 must be taken into account when calculating the value of the non-
originating materials incorporated.

Note 7:

7.1. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403,
the "specific processes" are the following:

(a) vacuum distillation;

(b) redistillation by a very thorough fractionation-process( 3 );
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing with
concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with
alkaline agents; decolourization and purification with naturally active earth,
activated earth, activated charcoal or bauxite;
(g) polymerization;
(h) alkylation;
(i) isomerization.

7.2. For the purposes of headings 2710, 2711 and 2712, the "specific processes" are the
following:

(a) vacuum distillation;

(b) redistillation by a very thorough fractionation-process( 4 );
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all of the following operations: processing with
concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with
alkaline agents; decolourization and purification with naturally active earth,
activated earth, activated charcoal or bauxite;
(g) polymerization;
(h) alkylation;
(i) isomerization;
(j) in respect of heavy oils of heading ex 2710 only, desulphurization with
hydrogen, resulting in a reduction of at least 85 % of the sulphur content of the
products processed (ASTM D 1266-59 T method);

3
See additional explanatory Note 4(b) to chapter 27 of Customs Tariff Nomanclature.
4
See additional explanatory Note 4(b) to chapter 27 of Customs Tariff Nomanclature.

42
 (k) in respect of products of heading 2710 only, deparaffining by a process other
than filtering;

(l) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a
pressure of more than 20 bars and a temperature of more than 250 C, with the
use of a catalyst, other than to effect desulphurization, when the hydrogen
constitutes an active element in a chemical reaction. The further treatment,
with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or
decolourization), in order, more especially, to improve colour or stability shall
not, however, be deemed to be a specific process;
(m) in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on
condition that less than 30 % of these products distils, by volume, including
losses, at 300 C, by the ASTM D 86 method;
(n) in respect of heavy oils other than gas oils and fuel oils of heading ex 2710
only, treatment by means of a high-frequency electrical brush discharge.

7.3. For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403,
simple operations, such as cleaning, decanting, desalting, water-separation, filtering,
colouring, marking, obtaining a sulphur content as a result of mixing products with different
sulphur contents, or any combination of these operations or like operations, do not confer
origin.

43
 ANNEX II

List of working or processing required to be carried out

on non-originating materials in order that the product
manufactured can obtain originating status
The products mentioned in the list may not all be covered by the Agreement. It is therefore
necessary to consult the other parts of the Agreement.

HS heading Description of product Working or processing carried out on non-originating

No materials that confers originating status

(1) (2) (3) or (4)

Chapter 1 Live animals All the animals of Chapter 1 must be

wholly obtained
Chapter 2 Meat and edible meat offal Manufacture in which all the materials
of Chapters 1 and 2 used must be
wholly obtained
Chapter 3 Fish and crustaceans, molluscs Manufacture in which all the materials
and other aquatic invertebrates of Chapter 3 used must be wholly
obtained
ex Chapter 4 Dairy produce; birds' eggs; Manufacture in which all the materials
natural honey; edible products of of Chapter 4 used must be wholly
animal origin, not elsewhere obtained
specified or included; except for:
0403 Buttermilk, curdled milk and Manufacture in which:
cream, yoghurt, kephir and other - all the materials of Chapter 4 used
fermented or acidified milk and must be wholly obtained,
cream, whether or not
- all the fruit juice (except that of
concentrated or containing added
pineapple, lime or grapefruit) of
sugar or other sweetening matter
heading 2009 used is originating,
or flavoured or containing added
fruit, nuts or cocoa - the value of all the materials of
Chapter 17 used does not exceed 30 %
of the ex-works price of the product
ex Chapter 5 Products of animal origin, not Manufacture in which all the materials
elsewhere specified or included; of Chapter 5 used must be wholly
except for: obtained
ex 0502 Prepared pigs', hogs' or boars' Cleaning, disinfecting, sorting and
bristles and hair straightening of bristles and hair
Chapter 6 Live trees and other plants; Manufacture in which:
bulbs, roots and the like; cut - all the materials of Chapter 6 used
flowers and ornamental foliage must be wholly obtained,
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
Chapter 7 Edible vegetables and certain Manufacture in which all the materials
roots and tubers of Chapter 7 used must be wholly
obtained

45
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

Chapter 8 Edible fruit and nuts; peel of Manufacture in which:

citrus fruits or melons - all the fruit and nuts used must be
wholly obtained,
- the value of all the materials of
Chapter 17 used does not exceed 30 %
of the value of the ex-works price of
the product
ex Chapter 9 Coffee, tea, mat and spices; Manufacture in which all the materials
except for: of Chapter 9 used must be wholly
obtained
0901 Coffee, whether or not roasted or Manufacture from materials of any
decaffeinated; coffee husks and heading
skins; coffee substitutes
containing coffee in any
proportion
0902 Tea, whether or not flavoured Manufacture from materials of any
heading
ex 0910 Mixtures of spices Manufacture from materials of any
heading
Chapter 10 Cereals Manufacture in which all the materials
of Chapter 10 used must be wholly
obtained
ex Chapter 11 Products of the milling industry; Manufacture in which all the cereals,
malt; starches; inulin; wheat edible vegetables, roots and tubers of
gluten; except for: heading 0714 or fruit used must be
wholly obtained
ex 1106 Flour, meal and powder of the Drying and milling of leguminous
dried, shelled leguminous vegetables of heading 0708
vegetables of heading 0713
Chapter 12 Oil seeds and oleaginous fruits; Manufacture in which all the materials
miscellaneous grains, seeds and of Chapter 12 used must be wholly
fruit; industrial or medicinal obtained
plants; straw and fodder
1301 Lac; natural gums, resins, gum- Manufacture in which the value of all
resins and oleoresins (for the materials of heading 1301 used
example, balsams) may not exceed 50 % of the ex-works
price of the product
1302 Vegetable saps and extracts;
pectic substances, pectinates and
pectates; agar-agar and other
mucilages and thickeners,
whether or not modified, derived
from vegetable products:
- Mucilages and thickeners,
modified, derived from
vegetable products
- Other Manufacture from non-modified
mucilages and thickneners
Manufacture in which the value of all
the materials used does not exceed
50% of the ex-works price of the
product

46
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

Chapter 14 Vegetable plaiting materials; Manufacture in which all the materials

vegetable products not elsewhere of Chapter 14 used must be wholly
specified or included obtained
ex Chapter 15 Animal or vegetable fats and oils Manufacture in which all the materials
and their cleavage products; used are classified within a heading
prepared edible fats; animal or other than that of the product
vegetable waxes; except for:
1501 Pig fat (including lard) and
poultry fat, other than that of
heading 0209 or 1503:
- Fats from bones or waste Manufacture from materials of any
heading, except those of heading 0203,
0206 or 0207 or bones of
heading 0506
Manufacture from meat or edible offal
of swine of heading 0203 or 0206 or of
meat and edible offal of poultry of
heading 0207
1502 Fats of bovine animals, sheep or
goats, other than those of
heading 1503
- Fats from bones or waste Manufacture from materials of any
heading, except those of heading 0201,
0202, 0204 or 0206 or bones of
heading 0506
- Other Manufacture in which all the materials
of Chapter 2 used must be wholly
obtained
1504 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 1504
- Other Manufacture in which all the materials
of Chapters 2 and 3 used must be
wholly obtained
ex 1505 Refined lanolin Manufacture from crude wool grease
of heading 1505
1506 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 1506
- Other Manufacture in which all the materials
of Chapter 2 used must be wholly
obtained

47
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

1507 to 1515 Vegetable oils and their

fractions:
Soya, ground nut, palm, copra, Manufacture in which all the materials
palm kernel, babassu, tung and used are classified within a heading
oiticica oil, myrtle wax and other than that of the product
Japan wax, fractions of jojoba oil
and oils for technical or
industrial uses other than the
manufacture of foodstuffs for
human consumption
- Solid fractions, except for Manufacture from other materials of
that of jojoba oil headings 1507 to 1515

- Other Manufacture in which all the vegetable

materials used must be wholly
obtained
1516 Animal or vegetable fats and oils Manufacture in which:
and their fractions, partly or - all the materials of Chapter 2 used
wholly hydrogenated, inter- must be wholly obtained,
esterified, re-esterified or
- all the vegetable materials used must
elaidinized, whether or not
be wholly obtained. However,
refined, but not further prepared
materials of headings 1507, 1508,
1511 and 1513 may be used
1517 Margarine; edible mixtures or Manufacture in which:
preparations of animal or - all the materials of Chapters and 4
vegetable fats or oils or of used must be wholly obtained,
fractions of different fats or oils
- all the vegetable materials used must
of this Chapter, other than edible
be wholly obtained. However,
fats or oils or their fractions of
materials of headings 1507, 1508,
heading 1516
1511 and 1513 may be used
Chapter 16 Preparations of meat, of fish or Manufacture:
of crustaceans, molluscs or other - from animals of Chapter 1 and/or
aquatic invertebrates - in which all the materials of Chapter
3 used are wholly obtained
ex Chapter 17 Sugars and sugar confectionery; Manufacture in which all the materials
except for: used are classified within a heading
other than that of the product
ex 1701 Cane or beet sugar and Manufacture in which the value of all
chemically pure sucrose, in solid the materials of Chapter 17 used does
form, containing added not exceed 30 % of the ex-works price
flavouring or colouring matter of the product
1702 Other sugars, including
chemically pure 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:
- Chemically pure maltose and Manufacture from materials of any
fructose heading, including other materials of
heading 1702

48
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

- Other sugars in solid form, Manufacture in which the value of all

containing added flavouring or the materials of Chapter 17 used does
colouring matter not exceed 30 % of the ex-works price
of the product
- Other Manufacture in which all the materials
used must already be originating
ex 1703 Molasses resulting from the Manufacture in which the value of all
extraction or refining of sugar, the materials of Chapter 17 used does
containing added flavouring or not exceed 30 % of the ex-works price
colouring matter of the product
1704 Sugar confectionery (including Manufacture in which:
white chocolate), not containing - all the materials used are classified
cocoa within a heading other than that of the
product,
- the value of any materials of
Chapter 17 used does not exceed 30 %
of the ex-works price of the product
Chapter 18 Cocoa and cocoa preparations Manufacture in which:
- all the materials used are classified
within a heading other than that of the
product,
- the value of any materials of
Chapter 17 used does not exceed 30 %
of the ex-works price of the product
1901 Malt extract; food preparations
of flour, groats, meal, starch or
malt extract, not containing
cocoa or containing less than 40
% by weight of cocoa calculated
on a totally defatted basis, not
elsewhere specified or included;
food preparations of goods of
headings 0401 to 0404, not
containing cocoa or containing
less than 5 % by weight of cocoa
calculated on a totally defatted
basis, not elsewhere specified or
included

- Malt extract Manufacture from cereals of

Chapter 10
- Other Manufacture:
- from materials of any heading,
except that of the product, and
- in which the value of the materials
of each of hapters 4 and 17 used does
not exceed 30 % of the ex-works price
of the product

49
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

1902 Pasta, whether or not cooked or

stuffed (with meat or other
substances) or otherwise
prepared, such as spaghetti,
macaroni, noodles, lasagne,
gnocchi, ravioli, cannelloni;
couscous, whether or not
prepared:
- Containing 20 % or less by Manufacture in which all the cereals
weight of meat, meat offal, fish, and derivatives (except durum wheat
crustaceans or molluscs and its derivatives) used must be
wholly obtained

- Containing more than 20 % by Manufacture in which:

weight of meat, meat offal, fish, - all the cereals and their derivatives
crustaceans or molluscs (except durum wheat and its
derivatives) used are wholly obtained,
- all the materials of Chapters 2 and 3
used are wholly obtained
1903 Tapioca and substitutes therefor Manufacture from materials of any
prepared from starch, in the form heading, except potato starch of
of flakes, grains, pearls, siftings heading 1108
or similar forms
1904 Prepared foods obtained by the Manufacture:
swelling or roasting of cereals or - from materials not classified within
cereal products (for example, heading 1806,
corn flakes); cereals (other than
maize (corn)) in grain form or
in the form of flakes or other - in which all the cereals and flour
worked grains (except flour, (except durum wheat and its
groats and meal), pre-cooked or derivatives, and Zea indurata maize)
otherwise prepared, not used must be wholly obtained ([i])
elsewhere specified or included
in which the value of any materials of
Chapter 17 used does not exceed 30 %
of the ex-works price of the product
1905 Bread, pastry, cakes, biscuits and Manufacture from materials of any
other bakers' wares, whether or heading, except those of Chapter 11
not containing cocoa;
communion wafers, empty
cachets of a kind suitable for
pharmaceutical use, sealing
wafers, rice paper and similar
products
ex Chapter 20 Preparations of vegetables, fruit, Manufacture in which all the fruit, nuts
nuts or other parts of plants; or vegetables used must be wholly
except for: obtained
ex 2001 Yams, sweet potatoes and Manufacture in which all the materials
similar edible parts of plants used are classified within a heading
containing 5 % or more by other than that of the product
weight of starch, prepared or
preserved by vinegar or acetic
acid

50
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex 2004 and Potatoes in the form of flour, Manufacture in which all the materials
ex 2005 meal or flakes, prepared or used are classified within a heading
preserved otherwise than by other than that of the product
vinegar or acetic acid
2006 Vegetables, fruit, nuts, fruit peel Manufacture in which the value of all
and other parts of plants, the materials of Chapter 17 used does
preserved by sugar (drained, not exceed 30 % of the ex-works price
glac or crystallized) of the product
2007 Jams, fruit jellies, marmalades, Manufacture in which:
fruit or nut pure and fruit or nut - all the materials used are classified
pastes, obtained by cooking, within a heading other than that of the
whether or not containing added product,
sugar or other sweetening matter
- the value of all the materials of
Chapter 17 used does not exceed 30 %
of the ex-works price of the product
ex 2008 - Nuts, not containing added Manufacture in which the value of all
sugar or spirits the originating nuts and oil seeds of
headings 0801, 0802 and 1202 to 1207
used exceeds 60 % of the ex-works
price of the product
- Peanut butter; mixtures based Manufacture in which all the materials
on cereals; palm hearts; maize used are classified within a heading
(corn) other than that of the product
- Other except for fruit and nuts Manufacture in which:
cooked otherwise than by - all the materials used are classified
steaming or boiling in water, not within a heading other than that of the
containing added sugar, frozen product,
- the value of any materials of
Chapter 17 used does not exceed 30 %
of the ex-works price of the product
2009 Fruit juices (including grape Manufacture in which:
must) and vegetable juices, - all the materials used are classified
unfermented and not containing within a heading other than that of the
added spirit, whether or not product,
containing added sugar or other
sweetening matter - the value of any materials of
Chapter 17 used does not exceed 30 %
of the ex-works price of the product
ex Chapter 21 Miscellaneous edible Manufacture in which all the materials
preparations; except for: used are classified within a heading
other than that of the product
2101 Extracts, essences and Manufacture in which:
concentrates, of coffee, tea or
mat and preparations with a - all the materials used are classified
basis of these products or with a within a heading other than that of the
basis of coffee, tea or mat; product,
roasted chicory and other roasted - in which all the chicory used must
coffee substitutes, and extracts, be wholly obtained
essences and concentrates
thereof

51
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

2103 Sauces and preparations

therefor; mixed condiments and
mixed seasonings; mustard flour
and meal and prepared mustard:
- Sauces and preparations Manufacture in which all the materials
therefor; mixed condiments and used are classified within a heading
mixed seasonings other than that of the product.
However, mustard flour or meal or
prepared mustard may be used
- Mustard flour and meal and Manufacture from materials of any
prepared mustard heading
Ex 2104 Soups and broths and Manufacture from materials of any
preparations therefor heading, except prepared or preserved
vegetables of headings 2002 to 2005
2106 Food preparations not elsewhere Manufacture
specified or included - from materials of any heading,
except that of the product, and
- in which the value of the materials of
each of Chapters 4 and 17 used does
not exceed 30 % of the ex-works price
of the product
Ex Chapter 22 Beverages, spirits and vinegar; Manufacture in which:
except for: - all the materials used must be
classified within a heading other than
that of the product,
- all the grapes or materials derived
from grapes used must be wholly
obtained
2202 Waters, including mineral waters Manufacture in which:
and aerated waters, containing - all the materials used are classified
added sugar or other sweetening within a heading other than that of the
matter or flavoured, and other product,
non-alcoholic beverages, not
including fruit or vegetable - the value of any materials of
juices of heading 2009 Chapter 17 used does not exceed 30 %
of the ex-works price of the product,
- any fruit juice used (except for
pineapple, lime and grapefruit juices)
must already be originating
2207 Undenatured ethyl alcohol of an Manufacture:
alcoholic strength by volume of - from materials of any heading,
80 % vol or higher; ethyl alcohol except heading 2207 or 2208,
and other spirits, denatured, of
- in which all the grapes or materials
any strength
derived from grapes used must be
wholly obtained or, if all the other
materials used are already originating,
arrack may be used up to a limit of
5 % by volume

52
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

2208 Undenatured ethyl alcohol of an Manufacture:

alcoholic strength by volume of - from materials of any heading,
less than 80 % vol; spirits, except heading 2207 or 2208,
liqueurs and other spirituous
- in which all the grapes or materials
beverages
derived from grapes used must be
wholly obtained or, if all the other
materials used are already originating,
arrack may be used up to a limit of
5 % by volume

Ex Chapter 23 Residues and waste from the Manufacture in which all the materials
food industries; prepared animal used are classified within a heading
fodder; except for: other than that of the product
Ex 2301 Whale meal; flours, meals and Manufacture in which all the materials
pellets of fish or of crustaceans, of Chapters 2 and 3 used must be
molluscs or other aquatic wholly obtained
invertebrates, unfit for human
consumption
Ex 2303 Residues from the manufacture Manufacture in which all the maize
of starch from maize (excluding used must be wholly obtained
concentrated steeping liquors),
of a protein content, calculated
on the dry product, exceeding
40 % by weight
Ex 2306 Oil cake and other solid residues Manufacture in which all the olives
resulting from the extraction of used must be wholly obtained
olive oil, containing more than
3 % of olive oil
2309 Preparations of a kind used in Manufacture in which:
animal feeding - all the cereals, sugar or molasses,
meat or milk used must already be
originating,
- all the materials of Chapter 3 used
must be wholly obtained
Ex Chapter 24 Tobacco and manufactured Manufacture in which all the materials
tobacco substitutes; except for: of Chapter 24 used must be wholly
obtained
2402 Cigars, cheroots, cigarillos and Manufacture in which at least 70 % by
cigarettes, of tobacco or of weight of the unmanufactured tobacco
tobacco substitutes or tobacco refuse of heading 2401 used
must already be originating
Ex 2403 Smoking tobacco Manufacture in which at least 70 % by
weight of the unmanufactured tobacco
or tobacco refuse of heading 2401 used
must already be originating
Ex Chapter 25 Salt; sulphur; earths and stone; Manufacture in which all the materials
plastering materials, lime and used are classified within a heading
cement; except for: other than that of the product
Ex 2504 Natural crystalline graphite, with Enriching of the carbon content,
enriched carbon content, purified purifying and grinding of crude
and ground crystalline graphite

53
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

Ex 2515 Marble, merely cut, by sawing or Cutting, by sawing or otherwise, of

otherwise, into blocks or slabs of marble (even if already sawn) of a
a rectangular (including square) thickness exceeding 25 cm
shape, of a thickness not
exceeding 25 cm
Ex 2516 Granite, porphyry, basalt, Cutting, by sawing or otherwise, of
sandstone and other monumental stone (even if already sawn) of a
or building stone, merely cut, by thickness exceeding 25 cm
sawing or otherwise, into blocks
or slabs of a rectangular
(including square) shape, of a
thickness not exceeding 25 cm
Ex 2518 Calcined dolomite Calcination of dolomite not calcined
Ex 2519 Crushed natural magnesium Manufacture in which all the materials
carbonate (magnesite), in used are classified within a heading
hermetically sealed containers, other than that of the product.
and magnesium oxide, whether However, natural magnesium
or not pure, other than fused carbonate (magnesite) may be used
magnesia or dead-burned
(sintered) magnesia
Ex 2520 Plasters specially prepared for Manufacture in which the value of all
dentistry the materials used does not exceed
50 % of the ex-works price of the
product
Ex 2524 Natural asbestos fibres Manufacture from asbestos
concentrate
Ex 2525 Mica powder Grinding of mica or mica waste
Ex 2530 Earth colours, calcined or Calcination or grinding of earth
powdered colours
Chapter 26 Ores, slag and ash Manufacture in which all the materials
used are classified within a heading
other than that of the product.
Ex Chapter 27 Mineral fuels, mineral oils and Manufacture in which all the materials
products of their distillation; used are classified within a heading
bituminous substances; mineral other than that of the product.
waxes; except for:
Ex 2707 Oils in which the weight of the Operations of refining and/or one or
aromatic constituents exceeds more specific process(es) (2)
that of the non-aromatic or
constituents, being oils similar to
mineral oils obtained by
distillation of high temperature
coal tar, of which more than
65 % by volume distils at a
temperature of up to 250 C
(including mixtures of petroleum
spirit and benzole), for use as
power or heating fuels
Other operations in which all the
materials used are classified within a
heading other than that of the product.
However, materials of the same
heading as the product may be used,
provided their value does not exceed
50 % of the ex-works price of the
product

54
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

Ex 2709 Crude oils obtained from Destructive distillation of bituminous

bituminous minerals materials
2710 Petroleum oils and oils obtained Operations of refining and/or one or
from bituminous materials, other more specific process(es) (3)
than crude; preparations not
elsewhere specified or included,
containing by weight 70 % or
more of petroleum oils or of oils
obtained from bituminous
materials, these oils being the
basic constituents of the
preparations; waste oils
or
Other operations in which all the
materials used are classified within a
heading other than that of the product.
However, materials of the same
heading as the product may be used,
provided that their total value does not
exceed 50 % of the ex-works price of
the product
2711 Petroleum gases and other Operations of refining and/or one or
gaseous hydrocarbons more specific process(es) (3)
or
Other operations in which all the
materials used are classified within a
heading other than that of the product.
However, materials of the same
heading as the product may be used,
provided their value does not exceed
50 % of the ex-works price of the
product
2712 Petroleum jelly; paraffin wax, Operations of refining and/or one or
microcrystalline petroleum wax, more specific process(es) (3)
slack wax, ozokerite, lignite or
wax, peat wax, other mineral Other operations in which all the
waxes, and similar products materials used are classified within a
obtained by synthesis or by other heading other than that of the product.
processes, whether or not However, materials of the same
coloured heading as the product may be used,
provided their value does not exceed
50 % of the ex-works price of the
product
2713 Petroleum coke, petroleum Operations of refining and/or one or
bitumen and other residues of more specific process(es) (2)
petroleum oils or of oils obtained or
from bituminous materials Other operations in which all the
materials used are classified within a
heading other than that of the product.
However, materials of the same
heading as the product may be used,
provided their value does not exceed
50 % of the ex-works price of the
product

55
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

2714 Bitumen and asphalt, natural; Operations of refining and/or one or

bituminous or oil shale and tar more specific process(es) (2)
sands; asphaltites and asphaltic or
rocks Other operations in which all the
materials used are classified within a
heading other than that of the product.
However, materials of the same
heading as the product may be used,
provided their value does not exceed
50 % of the ex-works price of the
product
2715 Bituminous mixtures based on Operations of refining and/or one or
natural asphalt, on natural more specific process(es) (2)
bitumen, on petroleum bitumen, or
on mineral tar or on mineral tar Other operations in which all the
pitch (for example, bituminous materials used are classified within a
mastics, cut-backs) heading other than that of the product.
However, materials of the same
heading as the product may be used,
provided their value does not exceed
50 % of the ex-works price of the
product
Ex Chapter 28 Inorganic chemicals; organic or Manufacture in which all the materials Manufacture in which
inorganic compounds of used are classified within a heading the value of all the
precious metals, of rare earth other than that of the product. materials used does
metals, of radioactive elements However, materials of the same not exceed 40 % of the
or of isotopes; except for: heading as the product may be used, ex-works price of the
provided their value does not exceed product
20 % of the ex-works price of the
product
Ex 2805 "Mischmetall" Manufacture by electrolytic or thermal
treatment in which the value of all the
materials used does not exceed 50 %
of the ex-works price of the product
Ex 2811 Sulphur trioxide Manufacture from sulphur dioxide Manufacture in which
the value of all the
materials used does
not exceed 40 % of the
ex-works price of the
product
Ex 2833 Aluminium sulphate Manufacture in which the value of all
the materials used does not exceed
50 % of the ex-works price of the
product
Ex 2840 Sodium perborate Manufacture from disodium Manufacture in which
tetraborate pentahydrate the value of all the
materials used does
not exceed 40 % of the
ex-works price of the
product

56
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

Ex Chapter 29 Organic chemicals; except for: Manufacture in which all the materials Manufacture in which
used are classified within a heading the value of all the
other than that of the product. materials used does
However, materials of the same not exceed 40 % of the
heading as the product may be used, ex-works price of the
provided their value does not exceed product
20 % of the ex-works price of the
product
Ex 2901 Acyclic hydrocarbons for use as Operations of refining and/or one or
power or heating fuels more specific process(es) (2)
or
Other operations in which all the
materials used are classified within a
heading other than that of the product.
However, materials of the same
heading as the product may be used,
provided their value does not exceed
50 % of the ex-works price of the
product
Ex 2902 Cyclanes and cyclenes (other Operations of refining and/or one or
than azulenes), benzene, toluene, more specific process(es) (2)
xylenes, for use as power or or
heating fuels Other operations in which all the
materials used are classified within a
heading other than that of the product.
However, materials of the same
heading as the product may be used,
provided their value does not exceed
50 % of the ex-works price of the
product
Ex 2905 Metal alcoholates of alcohols of Manufacture from materials of any Manufacture in which
this heading and of ethanol heading, including other materials of the value of all the
heading 2905. However, metal materials used does
alcoholates of this heading may be not exceed 40 % of the
used, provided their value does not ex-works price of the
exceed 20 % of the ex-works price of product
the product
2915 Saturated acyclic Manufacture from materials of any Manufacture in which
monocarboxylic acids and their heading. However, the value of all the the value of all the
anhydrides, halides, peroxides materials of headings 2915 and 2916 materials used does
and peroxyacids; their used may not exceed 20 % of the ex- not exceed 40 % of the
halogenated, sulphonated, works price of the product ex-works price of the
nitrated or nitrosated derivatives product
ex 2932 - Internal ethers and their Manufacture from materials of any Manufacture in which
halogenated, sulphonated, heading. However, the value of all the the value of all the
nitrated or nitrosated derivatives materials of heading 2909 used may materials used does
not exceed 20 % of the ex-works price not exceed 40 % of the
of the product ex-works price of the
product
- Cyclic acetals and internal Manufacture from materials of any Manufacture in which
hemiacetals and their heading the value of all the
halogenated, sulphonated, materials used does
nitrated or nitrosated derivatives not exceed 40 % of the
ex-works price of the
product

57
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

2933 Heterocyclic compounds with Manufacture from materials of any Manufacture in which
nitrogen hetero-atom(s) only heading. However, the value of all the the value of all the
materials of headings 2932 and 2933 materials used does
used may not exceed 20 % of the ex- not exceed 40 % of the
works price of the product ex-works price of the
product
2934 Nucleic acids and their salts Manufacture from materials of any Manufacture in which
whether or not chemically heading. However, the value of all the the value of all the
defined, other heterocyclic materials of headings 2932, 2933 materials used does
compounds and 2934 used shall not exceed 20 % not exceed 40 % of the
of the ex-works price of the product e-works price of the
product
Ex 2939 Concentrates of poppy straw Manufacture in which the value of all
containing not less than 50% by the materials used does not exceed
weight of alkaloids 50% of the ex-works price of the
product
ex Chapter 30 Pharmaceutical products; except Manufacture in which all the materials
for: used are classified within a heading
other than that of the product.
However, materials classified within
the same heading may be used
provided their value does not exceed
20 % of the ex-works price of the
product.
3002 Human blood; animal blood
prepared for therapeutic,
prophylactic or diagnostic uses;
antisera and other blood
fractions and modified
immunological products,
whether or not obtained by
means of biotechnological
processes; vaccines, toxins,
cultures of micro-organisms
(excluding yeasts) and similar
products:
- Products consisting of two or Manufacture from materials of any
more constituents which have heading, including other materials of
been mixed together for heading 3002. The materials of this
therapeutic or prophylactic uses description may also be used, provided
or unmixed products for these their value does not exceed 20 % of
uses, put up in measured doses the ex-works price of the product
or in forms or packings for retail
sale
- Other
-- Human blood Manufacture from materials of any
heading, including other materials of
heading 3002. The materials of this
description may also be used, provided
their value does not exceed 20 % of
the ex-works price of the product

58
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

-- Animal blood prepared for Manufacture from materials of any

therapeutic or prophylactic usesheading, including other materials of
heading 3002. The materials 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 Manufacture from materials of any
antisera, haemoglobin, blood heading, including other materials of
globulins and serum globulins heading 3002. The materials of this
description may also be used, provided
their value does not exceed 20 % of
the ex-works price of the product
-- Haemoglobin, blood globulins Manufacture from materials of any
and serum globulins heading, including other materials of
heading 3002. 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 Manufacture from materials of any
heading, including other materials of
heading 3002. The materials of this
description may also be used, provided
their value does not exceed 20 % of
the ex-works price of the product
3003 and Medicaments (excluding goods
3004 of heading 3002, 3005 or 3006):
- Obtained from amikacin of Manufacture in which all the materials
heading 2941 used are classified within a heading
other than that of the product.
However, materials of heading No
3003 or 3004 may be used provided
their value, taken together, does not
exceed 20 % of the ex-works price of
the product
Other Manufacture in which:
- all the materials used are classified
within a heading other than that of the
product. However, materials of
heading No 3003 or 3004 may be used
provided their value, taken together,
does not exceed 20 % of the ex-works
price of the product,
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
ex 3006 Waste pharmaceuticals specified The origin of the product in its original
in note 4(k) to Chapter 30 classification shall be retained
ex Chapter 31 Fertilizers; except for: Manufacture in which all the materials Manufacture in which
used are classified within a heading the value of all the
other than that of the product. materials used does
However, materials classified within not exceed 40 % of the
the same heading may be used ex-works price of the
provided their value does not exceed product
20 % of the ex-works price of the
product

59
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex 3105 Mineral or chemical fertilizers Manufacture in which: Manufacture in which

containing two or three of the the value of all the
fertilizing elements nitrogen, materials used does
phosphorous and potassium; not exceed 40 % of the
other fertilizers; goods of this ex-works price of the
chapter, in tablets or similar product
forms or in packages of a gross
weight not exceeding 10 kg,
except for:
- sodium nitrate - all the materials used are classified
within a heading other than that of the
product. However, materials classified
within the same heading may be used
provided their value does not exceed
20 % of the ex-works price of the
product,
- calcium cyanamide - the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
- potassium sulphate
- magnesium potassium sulphate
ex Chapter 32 Tanning or dyeing extracts; Manufacture in which all the materials Manufacture in which
tannins and their derivatives; used are classified within a heading the value of all the
dyes, pigments and other other than that of the product. materials used does
colouring matter; paints and However, materials classified within not exceed 40 % of the
varnishes; putty and other the same heading may be used ex-works price of the
mastics; inks; except for: provided their value does not exceed product
20 % of the ex-works price of the
product
ex 3201 Tannins and their salts, ethers, Manufacture from tanning extracts of Manufacture in which
esters and other derivatives vegetable origin the value of all the
materials used does
not exceed 40 % of the
ex-works price of the
product
3205 Colour lakes; preparations as Manufacture from materials of any Manufacture in which
specified in note 3 to this chapter heading, except headings 3203, 3204 the value of all the
based on colour lakes (4) and 3205. materials used does
However, materials from not exceed 40 % of the
heading 3205 may be used, provided ex-works price of the
their value does not exceed 20 % of product
the ex-works price of the product
ex Chapter 33 Essential oils and resinoids; Manufacture from materials of any Manufacture in which
perfumery, cosmetic or toilet heading, except that of the product. the value of all the
preparations; except for: However, materials classified within materials used does
the same heading may be used, not exceed 40 % of the
provided their value does not exceed ex-works price of the
20 % of the ex-works price of the product
product

60
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

3301 Essential oils (terpeneless or Manufacture from materials of any Manufacture in which
not), including concretes and heading, including materials of a the value of all the
absolutes; resinoids; extracted different "group" (5) in this heading. materials used does
oleoresins; concentrates of However, materials of the same group not exceed 40 % of the
essential oils in fats, in fixed as the product may be used, provided ex-works price of the
oils, in waxes or the like, their value does not exceed 20 % of product
obtained by enfleurage or the ex-works price of the product
maceration; terpenic by-products
of the deterpenation of essential
oils; aqueous distillates and
aqueous solutions of essential
oils
ex Chapter 34 Soap, organic surface-active Manufacture in which all the materials Manufacture in which
agents, washing preparations, used are classified within a heading the value of all the
lubricating preparations, other than that of the product. materials used does
artificial waxes, prepared waxes, However, materials classified within not exceed 40 % of the
polishing or scouring the same heading may be used ex-works price of the
preparations, candles and similar provided their value does not exceed product
articles, modelling pastes, 20 % of the ex-works price of the
"dental waxes" and dental product
preparations with a basis of
plaster; except for:
ex 3403 Lubricating preparations Operations of refining and/or one or
containing less than 70 % by more specific process(es) (2)
weight of petroleum oils or oils
obtained from bituminous or
minerals Other operations in which all the
materials used are classified within a
heading other than that of the product.
However, materials classified within
the same heading may be used,
provided their value does not exceed
50 % of the ex-works price of the
product
3404 Artificial waxes and prepared
waxes:
- With a basis of paraffin, Manufacture in which all the materials
petroleum waxes, waxes used are classified within a heading
obtained from bituminous other than that of the product.
minerals, slack wax or scale wax However, materials classified within
the same heading may be used
provided their value does not exceed
50 % of the ex-works price of the
product
- Other Manufacture from materials of any Manufacture in which
heading, except: the value of all the
- hydrogenated oils having the materials used does
character of waxes of heading 1516, not exceed 40 % of the
ex-works price of the
product
- fatty acids not chemically defined or
industrial fatty alcohols having the
character of waxes of heading 3823,
- materials of heading 3404

61
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

However, these materials may be used,

provided their value does not exceed
20 % of the ex-works price of the
product
ex Chapter 35 Albuminoidal substances; Manufacture in which all the materials Manufacture in which
modified starches; glues; used are classified within a heading the value of all the
enzymes; except for: other than that of the product. materials used does
However, materials classified within not exceed 40 % of the
the same heading may be used ex-works price of the
provided their value does not exceed product
20 % of the ex-works price of the
product
3505 Dextrins and other modified
starches (for example,
pregelatinized or esterified
starches); glues based on
starches, or on dextrins or other
modified starches:
- Starch ethers and esters Manufacture from materials of any Manufacture in which
heading, including other materials of the value of all the
heading 3505 materials used does
not exceed 40 % of the
ex-works price of the
product
- Other Manufacture from materials of any Manufacture in which
heading, except those of heading 1108 the value of all the
materials used does
not exceed 40 % of the
ex-works price of the
product
ex 3507 Prepared enzymes not elsewhere Manufacture in which the value of all
specified or included the materials used does not exceed
50 % of the ex-works price of the
product
Chapter 36 Explosives; pyrotechnic Manufacture in which all the materials Manufacture in which
products; matches; pyrophoric used are classified within a heading the value of all the
alloys; certain combustible other than that of the product. materials used does
preparations However, materials classified within not exceed 40 % of the
the same heading may be used ex-works price of the
provided their value does not exceed product
20 % of the ex-works price of the
product
ex Chapter 37 Photographic or cinematographic Manufacture in which all the materials Manufacture in which
goods; except for: used are classified within a heading the value of all the
other than that of the product. materials used does
However, materials classified within not exceed 40 % of the
the same heading may be used ex-works price of the
provided their value does not exceed product
20 % of the ex-works price of the
product

62
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

3701 Photographic plates and film in

the flat, sensitized, unexposed,
of any material other than paper,
paperboard or textiles; instant
print film in the flat, sensitized,
unexposed, whether or not in
packs:
- Instant print film for colour Manufacture in which all the materials Manufacture in which
photography, in packs used are classified within a heading the value of all the
other than heading, No 3701 materials used does
and 3702. However, materials from not exceed 40 % of the
heading No 3702 may be used, ex-works price of the
provided their value does not exceed product
30 % of the ex-works price of the
product
- Other Manufacture in which all the materials Manufacture in which
used are classified within a heading the value of all the
other than heading No 3701 or 3702. materials used does
However, materials from heading not exceed 40 % of the
Nos 3701 and 3702 may be used, ex-works price of the
provided their value does not exceed product
20 % of the ex-works price of the
product
3702 Photographic film in rolls, Manufacture in which all the materials
Manufacture in which
sensitized, unexposed, of any used are classified within a headingthe value of all the
material other than paper, other than heading No 3701 or 3702. materials used does
paperboard or textiles; instant not exceed 40 % of the
print film in rolls, sensitized, ex-works price of the
unexposed product
3704 Photographic plates, film paper, Manufacture in which all the materials Manufacture in which
paperboard and textiles, exposed used are classified within a heading the value of all the
but not developed other than heading Nos 3701 to 3704.materials used does
not exceed 40 % of the
ex-works price of the
product
ex Chapter 38 Miscellaneous chemical Manufacture in which all the materials Manufacture in which
products; except for: used are classified within a heading the value of all the
other than that of the product. materials used does
However, materials classified within not exceed 40 % of the
the same heading may be used ex-works price of the
provided their value does not exceed product
20 % of the ex-works price of the
product
ex 3801 - Colloidal graphite in Manufacture in which the value of all
suspension in oil and semi- the materials used does not exceed
colloidal graphite; carbonaceous 50 % of the ex-works price of the
pastes for electrodes product
- Graphite in paste form, being a Manufacture in which the value of all Manufacture in which
mixture of more than 30 % by the materials of heading 3403 used the value of all the
weight of graphite with mineral does not exceed 20 % of the ex-works materials used does
oils price of the product not exceed 40 % of the
ex-works price of the
product

63
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex 3803 Refined tall oil Refining of crude tall oil Manufacture in which
the value of all the
materials used does
not exceed 40 % of the
ex-works price of the
product
ex 3805 Spirits of sulphate turpentine, Purification by distillation or refining Manufacture in which
purified of raw spirits of sulphate turpentine the value of all the
materials used does
not exceed 40 % of the
ex-works price of the
product
ex 3806 Ester gums Manufacture from resin acids Manufacture in which
the value of all the
materials used does
not exceed 40 % of the
ex-works price of the
product
ex 3807 Wood pitch (wood tar pitch) Distillation of wood tar Manufacture in which
the value of all the
materials used does
not exceed 40 % of the
ex-works price of the
product
3808 Insecticides, rodenticides, Manufacture in which the value of all
fungicides, herbicides, anti- the materials used does not exceed
sprouting products and plant- 50 % of the ex-works price of the
growth regulators, disinfectants products
and similar products, put up in
forms or packings for retail sale
or as preparations or articles (for
example, sulphur-treated bands,
wicks and candles, and
flypapers)
3809 Finishing agents, dye carriers to Manufacture in which the value of all
accelerate the dyeing or fixing of the materials used does not exceed
dyestuffs and other products and 50 % of the ex-works price of the
preparations (for example, products
dressings and mordants), of a
kind used in the textile, paper,
leather or like industries, not
elsewhere specified or included
3810 Pickling preparations for metal Manufacture in which the value of all
surfaces; fluxes and other the materials used does not exceed
auxiliary preparations for 50 % of the ex-works price of the
soldering, brazing or welding; products
soldering, brazing or welding
powders and pastes consisting of
metal and other materials;
preparations of a kind used as
cores or coatings for welding
electrodes or rods

64
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

3811 Anti-knock preparations,

oxidation inhibitors, gum
inhibitors, viscosity improvers,
anti-corrosive preparations and
other prepared additives, for
mineral oils (including gasoline)
or for other liquids used for the
same purposes as mineral oils:
- Prepared additives for Manufacture in which the value of all
lubricating oil, containing the materials of heading 3811 used
petroleum oils or oils obtained does not exceed 50 % of the ex-works
from bituminous minerals price of the product
- Other Manufacture in which the value of all
the materials used does not exceed
50 % of the ex-works price of the
product
3812 Prepared rubber accelerators; Manufacture in which the value of all
compound plasticizers for rubber the materials used does not exceed
or plastics, not elsewhere 50 % of the ex-works price of the
specified or included; anti- product
oxidizing preparations and other
compound stabilizers for rubber
or plastics
3813 Preparations and charges for Manufacture in which the value of all
fire-extinguishers; charged fire- the materials used does not exceed
extinguishing grenades 50 % of the ex-works price of the
product
3814 Organic composite solvents and Manufacture in which the value of all
thinners, not elsewhere specified the materials used does not exceed
or included; prepared paint or 50 % of the ex-works price of the
varnish removers product
3818 Chemical elements doped for use Manufacture in which the value of all
in electronics, in the form of the materials used does not exceed
discs, wafers or similar forms; 50 % of the ex-works price of the
chemical compounds doped for product
use in electronics
3819 Hydraulic brake fluids and other Manufacture in which the value of all
prepared liquids for hydraulic the materials used does not exceed
transmission, not containing or 50 % of the ex-works price of the
containing less than 70 % by product
weight of petroleum oils or oils
obtained from bituminous
minerals
3820 Anti-freezing preparations and Manufacture in which the value of all
prepared de-icing fluids the materials used does not exceed
50 % of the ex-works price of the
product
3822 Diagnostic or laboratory Manufacture in which the value of all
reagents on a backing, prepared the materials used does not exceed
diagnostic or laboratory reagents 50 % of the ex-works price of the
whether or not on a backing, product
other than those of heading 3002
or 3006; certified reference
materials

65
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

3823 Industrial monocarboxylic fatty

acids; acid oils from refining;
industrial fatty alcohols:
- Industrial monocarboxylic fatty Manufacture in which all the materials
acids, acid oils from refining used are classified within a heading
other than that of the product.
- Industrial fatty alcohols Manufacture from materials of any
heading, including other materials of
heading 3823
3824 Prepared binders for foundry
moulds or cores; chemical
products and preparations of the
chemical or allied industries
(including those consisting of
mixtures of natural products),
not elsewhere specified or
included:
- The following of this heading: Manufacture in which all the materials Manufacture in which
-- Prepared binders for foundry used are classified within a heading the value of all the
moulds or cores based on natural other than that of the product. materials used does
resinous products However, materials classified within not exceed 40 % of the
the same heading may be used ex-works price of the
-- Naphthenic acids, their water- provided their value does not exceed product
insoluble salts and their esters 20 % of the ex-works price of the
-- Sorbitol other than that of product
heading 2905
-- Petroleum sulphonates,
excluding petroleum sulphonates
of alkali metals, of ammonium
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
purification
-- 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, whether or not on a
paper or textile backing
- Other Manufacture in which the value of all
the materials used does not exceed
50 % of the ex-works price of the
product

66
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

3901 to 3915 Plastics in primary forms, waste,

parings and scrap, of plastic;
except for headings ex 3907
and 3912 for which the rules are
set out below:
- Addition homopolymerization Manufacture in which: Manufacture in which
products in which a single - the value of all the materials used the value of all the
monomer contributes more than does not exceed 50 % of the ex-works materials used does
99 % by weight to the total price of the product, not exceed 25 % of the
polymer content ex-works price of the
- the value of any materials of product
Chapter 39 used does not exceed 20 %
of the ex-works price of the product (6)
- Other Manufacture in which the value of all Manufacture in which
the materials of Chapter 39 used does the value of all the
not exceed 20 % of the ex-works price materials used does
of the product (6) not exceed 25 % of the
ex-works price of the
product
ex 3907 - Copolymer, made from Manufacture in which all the materials
polycarbonate and acrylonitrile- used are classified within a heading
butadiene-styrene copolymer other than that of the product.
(ABS) However, materials classified within
the same heading may be used
provided their value does not exceed
50 % of the ex-works price of the
product (6)
- Polyester Manufacture in which the value of all
the materials of Chapter 39 used does
not exceed 20 % of the ex-works price
of the product and/or manufacture
from polycarbonate of tetrabromo-
(bisphenol A)

3912 Cellulose and its chemical Manufacture in which the value of any
derivatives, not elsewhere materials classified in the same
specified or included, in primary heading as the product does not exceed
forms 20 % of the ex-works price of the
product
3916 to 3921 Semi-manufactures and articles
of plastics; except for headings
ex 3916, ex 3917, ex 3920 and
ex 3921, for which the rules are
set out below:
- Flat products, further worked Manufacture in which the value of all Manufacture in which
than only surface-worked or cut the materials of Chapter 39 used does the value of all the
into forms other than rectangular not exceed 50 % of the ex-works price materials used does
(including square); other of the product not exceed 25 % of the
products, further worked than ex-works price of the
only surface-worked product
- Other:

67
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

-- Addition homopolymerization Manufacture in which: Manufacture in which

products in which a single the value of all the
monomer contributes more than materials used does
99 % by weight to the total - the value of all the materials used not exceed 25 % of the
polymer content does not exceed 50 % of the ex-works ex-works price of the
price of the product, product
- the value of any materials of
Chapter 39 used does not exceed 20 %
of the ex-works price of the product (6)
-- Other Manufacture in which the value of all Manufacture in which
the materials of Chapter 39 used does the value of all the
not exceed 20 % of the ex-works price materials used does
of the product (6) not exceed 25 % of the
ex-works price of the
product
ex 3916 and Profile shapes and tubes Manufacture in which: Manufacture in which
ex 3917 - the value of all the materials used the value of all the
does not exceed 50 % of the ex-works materials used does
price of the product, not exceed 25 % of the
ex-works price of the
- the value of any materials classified
product
within the same heading as the product
does not exceed 20 % of the ex-works
price of the product
ex 3920 - Ionomer sheet or film Manufacture from a thermoplastic Manufacture in which
partial salt which is a copolymer of the value of all the
ethylene and metacrylic acid partly materials used does
neutralized with metal ions, mainly not exceed 25 % of the
zinc and sodium ex-works price of the
product
- Sheets of regenerated cellulose, Manufacture in which the value of the
polyamides or polyethylene materials of the same heading as the
product used does not exceed 20 % of
the ex-works price of the product
ex 3921 Foils of plastic, metallized Manufacture from highly-transparent Manufacture in which
polyester-foils with a thickness of less the value of all the
than 23 micron (7) materials used does
not exceed 25 % of the
ex-works price of the
product
3922 to 3926 Articles of plastics Manufacture in which the value of all
the materials used does not exceed
50 % of the ex-works price of the
product
ex Chapter 40 Rubber and articles thereof; Manufacture in which all the materials
except for: used are classified within a heading
other than that of the product
ex 4001 Laminated slabs of crepe rubber Lamination of sheets of natural rubber
for shoes
4005 Compounded rubber, Manufacture in which the value of all
unvulcanized, in primary forms the materials used, except natural
or in plates, sheets or strip rubber, does not exceed 50 % of the
ex-works price of the product

68
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

4012 Retreaded or used pneumatic

tyres of rubber; solid or cushion
tyres, tyre treads and tyre flaps,
of rubber:
- Retreaded pneumatic, solid or Retreading of used tyres
cushion tyres, of rubber
- Other Manufacture from materials of any
heading, except those of
headings 4011 and 4012
ex 4017 Articles of hard rubber Manufacture from hard rubber
ex Chapter 41 Raw hides and skins (other than Manufacture in which all the materials
furskins) and leather; except for: used are classified within a heading
other than that of the product
ex 4102 Raw skins of sheep or lambs, Removal of wool from sheep or lamb
without wool on skins, with wool on
4104 to 4106 Tanned or crust hides and skins, Retanning of tanned leather
without wool or hair on, whether or
or not split, but not further Manufacture from materials of any
prepared heading, except that of the product
4107, 4112 Leather further prepared after Manufacture from materials of any
and 4113 tanning or crusting, including heading, except headings 4104 to 4113
parchment-dressed leather,
without wool or hair on, whether
or not split, other than leather of
heading 4114
Ex 4114 Patent leather and patent Manufacture from materials of
laminated leather; matallized headings 4104 to 4106, 4107, 4112 or
leather 4113 provided that their value does not
exceed 50% of the ex-work price of
the product
Chapter 42 Articles of leather; saddlery and Manufacture in which all the materials
harness; travel goods, handbags used are classified within a heading
and similar containers; articles of other than that of the product
animal gut (other than silkworm
gut)
ex Chapter 43 Furskins and artificial fur; Manufacture in which all the materials
manufactures thereof; except for: used are classified within a heading
other than that of the product
ex 4302 Tanned or dressed furskins,
assembled:
- Plates, crosses and similar Bleaching or dyeing, in addition to
forms cutting and assembly of non-
assembled tanned or dressed furskins
- Other Manufacture from non-assembled,
tanned or dressed furskins
4303 Articles of apparel, clothing Manufacture from non-assembled
accessories and other articles of tanned or dressed furskins of
furskin heading 4302
ex Chapter 44 Wood and articles of wood; Manufacture from materials of any
wood charcoal; except for: heading, except that of the product

69
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex 4403 Wood roughly squared Manufacture from wood in the rough,

whether or not stripped of its bark or
merely roughed down
ex 4407 Wood sawn or chipped Planing, sanding or finger-jointing
lengthwise, sliced or peeled, of a
thickness exceeding 6 mm,
planed, sanded or finger-jointed
ex 4408 Sheets for veneering (including Splicing, planing, sanding or finger-
those obtained by slicing jointing
laminated wood) and for
plywood, of a thickness not
exceeding 6 mm, spliced, and
other wood sawn lengthwise,
sliced or peeled of a thickness
not exceeding 6 mm, planed,
sanded or end-jointed
ex 4409 Wood continuously shaped
along any of its edges or faces,
whether or not planed, sanded or
finger-jointed:
- Sanded or end-jointed Sanding or end-jointing
- Beadings and mouldings Beading or moulding
ex 4410 to Beadings and mouldings, Beading or moulding
ex 4413 including moulded skirting and
other moulded boards
ex 4415 Packing cases, boxes, crates, Manufacture from boards not cut to
drums and similar packings, of size
wood
ex 4416 Casks, barrels, vats, tubs and Manufacture from river staves, not
other coopers' products and parts further worked than sawn on the two
thereof, of wood principal surfaces
ex 4418 - Builders' joinery and carpentry Manufacture in which all the materials
of wood used are classified within a heading,
other than that of the product.
However, cellular wood panels,
shingles and shakes may be used
- Beadings and mouldings Beading or moulding

ex 4421 Match splints; wooden pegs or Manufacture from wood of any

pins for footwear heading, except drawn wood of
heading 4409
ex Chapter 45 Cork and articles of cork; except Manufacture in which all the materials
for: used are classified within a heading,
other than that of the product.
4503 Articles of natural cork Manufacture from cork of
heading 4501
Chapter 46 Manufactures of straw, of Manufacture in which all the materials
esparto or of other plaiting used are classified within a heading,
materials; basketware and other than that of the product.
wickerwork

70
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

Chapter 47 Pulp of wood or of other fibrous Manufacture in which all the materials
cellulosic material; recovered used are classified within a heading,
(waste and scrap) paper or other than that of the product.
paperboard
ex Chapter 48 Paper and paperboard; articles of Manufacture in which all the materials
paper pulp, of paper or of used are classified within a heading,
paperboard; except for: other than that of the product.
ex 4811 Paper and paperboard, ruled, Manufacture from paper-making
lined or squared only materials of Chapter 47
4816 Carbon paper, self-copy paper Manufacture from paper-making
and other copying or transfer materials of Chapter 47
papers (other than those of
heading 4809), duplicator
stencils and offset plates, of
paper, whether or not put up in
boxes
4817 Envelopes, letter cards, plain Manufacture in which:
postcards and correspondence
cards, of paper or paperboard; - all the materials used are classified
boxes, pouches, wallets and within a heading, other than that of the
writing compendiums, of paper product.
or paperboard, containing an - the value of all the materials used
assortment of paper stationery does not exceed 50 % of the ex-works
price of the product

ex 4818 Toilet paper Manufacture from paper-making

materials of Chapter 47
ex 4819 Cartons, boxes, cases, bags and Manufacture in which:
other packing containers, of - all the materials used are classified
paper, paperboard, cellulose within a heading, other than that of the
wadding or webs of cellulose product,
fibres
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
ex 4820 Letter pads Manufacture in which the value of all
the materials used does not exceed
50 % of the ex-works price of the
product
ex 4823 Other paper, paperboard, Manufacture from paper-making
cellulose wadding and webs of materials of Chapter 47
cellulose fibres, cut to size or
shape
ex Chapter 49 Printed books, newspapers, Manufacture in which all the materials
pictures and other products of used are classified within a heading,
the printing industry; other than that of the product
manuscripts, typescripts and
plans; except for:
4909 Printed or illustrated postcards; Manufacture from materials not
printed cards bearing personal classified within heading No 4909 or
greetings, messages or 4911
announcements, whether or not
illustrated, with or without
envelopes or trimmings

71
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

4910 Calendars of any kind, printed,

including calendar blocks:
- Calendars of the "perpetual" Manufacture in which:
type or with replaceable blocks - all the materials used are classified
mounted on bases other than within a heading, other than that of the
paper or paperboard product,
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
- Other Manufacture from materials not
classified in heading No 4909 or 4911
ex Chapter 50 Silk; except for: Manufacture in which all the materials
used are classified within a heading,
other than that of the product
ex 5003 Silk waste (including cocoons Carding or combing of silk waste
unsuitable for reeling, yarn
waste and garnetted stock),
carded or combed
5004 to Silk yarn and yarn spun from Manufacture from (8):
ex 5006 silk waste - raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
- other natural fibres, not carded or
combed or otherwise prepared for
spinning,
- chemical materials or textile pulp, or
- paper-making materials
5007 Woven fabrics of silk or of silk
waste:
- Incorporating rubber thread Manufacture from single yarn (8)
- Other Manufacture from (8):
- coir yarn,
- natural fibres,
- man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
- chemical materials or textile pulp, or
- paper
or
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), the value of the unprinted
fabric used does not exceed 47.5 % of
the ex-works price of the product
ex Chapter 51 Wool, fine or coarse animal hair; Manufacture in which all the materials
horsehair yarn and woven fabric; used are classified within a heading,
except for: other than that of the product

72
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

5106 to 5110 Yarn of wool, of fine or coarse Manufacture from (8):

animal hair or of horsehair - raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
- natural fibres, not carded or combed
or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
5111 to 5113 Woven fabrics of wool, of fine
or coarse animal hair or of
horsehair:
- Incorporating rubber thread Manufacture from single yarn (8)
- Other Manufacture from (8)
- coir yarn,
- natural fibres,
- man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
- chemical materials or textile pulp, or
- paper
or
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), the value of the unprinted
fabric used does not exceed 47.5% of
the ex-works price of the product
ex Chapter 52 Cotton; except for: Manufacture in which all the materials
used are classified within a heading,
other than that of the product
5204 to 5207 Yarn and thread of cotton Manufacture from (8):
- raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
- natural fibres, not carded or combed
or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
5208 to 5212 Other fabrics of cotton:
- Incorporating rubber thread Manufacture from single yarn (8)
- Other Manufacture from (8):
- coir yarn,
- natural fibres,
- man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
- chemical materials or textile pulp, or
- paper
or

73
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

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), the value of the unprinted
fabric used does not exceed 47.5 % of
the ex-works price of the product
ex Chapter 53 Other vegetable textile fibres; Manufacture in which all the materials
paper yarn and woven fabrics of used are classified within a heading,
paper yarn; except for: other than that of the product
5306 to 5308 Yarn of other vegetable textile Manufacture from (8):
fibres; paper yarn
- raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
- natural fibres, not carded or combed
or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
5309 to 5311 Woven fabrics of other vegetable
textile fibres; woven fabrics of
paper yarn:
- Incorporating rubber thread Manufacture from single yarn (8)
- Other Manufacture from (8):
- coir yarn,
- natural fibres,
- man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
- chemical materials or textile pulp, or
- paper
or
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), the value of the unprinted
fabric used does not exceed 47.5 % of
the ex-works price of the product
5401 to 5406 Yarn, monofilament and thread Manufacture from (8):
of man-made filaments
- raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
- natural fibres, not carded or combed
or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials

74
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

5407 and Woven fabrics of man-made

5408 filament yarn:
- Incorporating rubber thread Manufacture from single yarn (8)
- Other Manufacture from (8):
- coir yarn,
- natural fibres,
- man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
- chemical materials or textile pulp, or
- paper
or
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), the value of the unprinted
fabric used does not exceed 47.5 % of
the ex-works price of the product
5501 to 5507 Man-made staple fibres Manufacture from chemical materials
or textile pulp
5508 to 5511 Yarn and sewing thread of man- Manufacture from (8):
made staple fibres
- raw silk or silk waste, carded or
combed or otherwise prepared for
spinning,
- natural fibres, not carded or combed
or otherwise prepared for spinning,
- chemical materials or textile pulp, or
- paper-making materials
5512 to 5516 Woven fabrics of man-made
staple fibres:
- Incorporating rubber thread Manufacture from single yarn (8)
- Other Manufacture from (8):
- coir yarn,
- natural fibres,
- man-made staple fibres, not carded or
combed or otherwise prepared for
spinning,
- chemical materials or textile pulp, or
- paper
or

75
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

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), the value of the unprinted
fabric used does not exceed 47.5 % of
the ex-works price of the product
ex Chapter 56 Wadding, felt and non-wovens; Manufacture from (8):
special yarns; twine, cordage,
- coir yarn,
ropes and cables and articles
thereof; except for: - natural fibres,
- chemical materials or textile pulp, or
- paper-making materials
5602 Felt, whether or not
impregnated, coated, covered or
laminated:
- Needleloom felt Manufacture from (8):
- natural fibres,
- chemical materials or textile pulp
However:
- polypropylene filament of
heading 5402,
- polypropylene fibres of
heading 5503 or 5506, or
- polypropylene filament tow of
heading 5501,
of which the denomination in all
cases of a single filament or fibre is
less than 9 decitex, may be used
provided their value does not exceed
40 % of the ex-works price of the
product
- Other Manufacture from (8):
- natural fibres,
- man-made staple fibres made from
casein, or
- chemical materials or textile pulp
5604 Rubber thread and cord, textile
covered; textile yarn, and strip
and the like of heading 5404
or 5405, impregnated, coated,
covered or sheathed with rubber
or plastics:
- Rubber thread and cord, textile Manufacture from rubber thread or
covered cord, not textile covered
- Other Manufacture from (8):
- natural fibres, not carded or combed
or otherwise processed for spinning,
- chemical materials or textile pulp, or
- paper-making materials

76
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

5605 Metallized yarn, whether or not Manufacture from (8):

gimped, being textile yarn, or - natural fibres,
strip or the like of heading 5404 - man-made staple fibres, not carded or
or 5405, combined with metal in combed or otherwise processed for
the form of thread, strip or spinning,
powder or covered with metal - chemical materials or textile pulp, or
- paper-making materials
5606 Gimped yarn, and strip and the Manufacture from (8):
like of heading 5404 or 5405, - natural fibres,
gimped (other than those of - man-made staple fibres, not carded or
heading 5605 and gimped combed or otherwise processed for
horsehair yarn); chenille yarn spinning,
(including flock chenille yarn); - chemical materials or textile pulp, or
loop wale-yarn - paper-making materials
Chapter 57 Carpets and other textile floor
coverings:
- Of needleloom felt Manufacture from (8):
- natural fibres, or
- chemical materials or textile pulp
However:
- polypropylene filament of
heading 5402,
- polypropylene fibres of heading 5503
or 5506, or
- polypropylene filament tow of
heading 5501,of which the
denomination in all cases of a single
filament or fibre is less than 9 decitex,
may be used, provided that their total
value does not exceed 40 % of the ex-
works price of the product.
Jute fabric may be usd as a backing
- Of other felt Manufacture from (8):
- natural fibres, not carded or combed
or otherwise processed for spinning, or
chemical materials or textile pulp
Chapter 57 - Other Manufacture from (8):
- coir yarn or jute yarn,
- synthetic or artificial filament yarn,
- natural fibres, or
- man-made staple fibres, not carded or
combed or otherwise processed for
spinning.
Jute fabric may be used as a backing
ex Chapter 58 Special woven fabrics; tufted
textile fabrics; lace; tapestries;
trimmings; embroidery; except:
- Other Manufacture from (8):
- natural fibres,
- man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
- chemical materials or textile pulp
or

77
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

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), the value of the unprinted
fabric used does not exceed 47.5 % of
the ex-works price of the product
5805 Handwoven tapestries of the Manufacture in which all the materials
types Gobelins, Flanders, used are classified within a heading
Aubusson, Beauvais and the like, other than that of the product
and needle-worked tapestries
(for example, petit point, cross
stitch), whether or not made up
5810 Embroidery in the piece, in strips Manufacture in which:
or in motifs - all the materials used are classified
within a heading, other than that of the
product,
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
5901 Textile fabrics coated with gum Manufacture from yarn
or amylaceous substances, of a
kind used for the outer covers of
books or the like; tracing cloth;
prepared painting canvas;
buckram and similar stiffened
textile fabrics of a kind used for
hat foundations
5902 Tyre cord fabric of high tenacity
yarn of nylon or other
polyamides, polyesters or
viscose rayon:
- Containing not more than 90 % Manufacture from yarn
by weight of textile materials
- Other Manufacture from chemical materials
or textile pulp
5903 Textile fabrics impregnated, Manufacture from yarn
coated, covered or laminated or
with plastics, other than those of Printing accompanied by at least two
heading 5902 preparatory or finishing operations
(such as scouring, bleaching,
mercerizing, heat setting, rasing,
calendering, shrink resistance
processing, permanent finishing,
decatizing, impregnating, mending and
burling), the value of the unprinted
fabric used does not exceed 47.5 % of
the ex-works price of the product

78
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

5904 Linoleum, whether or not cut to Manufacture from yarn (8)

shape; floor coverings consisting
of a coating or covering applied
on a textile backing, whether or
not cut to shape
5905 Textile wall coverings:
- Impregnated, coated, covered Manufacture from yarn
or laminated with rubber,
plastics or other materials
- Other Manufacture from (8):
- coir yarn,
- natural fibres,
- man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
- chemical materials or textile pulp
or
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), the value of the unprinted
fabric used does not exceed 47.5 % of
the ex-works price of the product
5906 Rubberized textile fabrics, other
than those of heading 5902:
- Knitted or crocheted fabrics Manufacture from (8):
- natural fibres,
- man-made staple fibres, not carded
or combed or otherwise processed for
spinning, or
- chemical materials or textile pulp
Other fabrics made of synthetic Manufacture from chemical materials
filament yarn, containing more
than 90 % by weight of textile
materials
Other Manufacture from yarn
5907 Textile fabrics otherwise Manufacture from yarn
impregnated, coated or covered; or
painted canvas being theatrical Printing accompanied by at least two
scenery, studio backcloths or the preparatory or finishing operations
like (such as scouring, bleaching,
mercerizing, heat setting, rasing,
calendering, shrink resistance
processing, permanent finishing,
decatizing, impregnating, mending and
burling), provided the value of the
unprinted fabric used does not exceed
47.5 % of the ex-works price of the
product

79
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

5908 Textile wicks, woven, plaited or

knitted, for lamps, stoves,
lighters, candles or the like;
incandescent gas mantles and
tubular knitted gas mantle fabric
therefor, whether or not
impregnated:
- Incandescent gas mantles, Manufacture from tubular knitted gas-
impregnated mantle fabric
- Other Manufacture in which all the materials
used are classified within a heading
other than that of the product
5909 to 5911 Textile articles of a kind suitable
for industrial use:
- Polishing discs or rings other Manufacture from yarn or waste
than of felt of heading 5911 fabrics or rags of heading 6310
- Woven fabrics, of a kind Manufacture from (8):
commonly used in papermaking
or other technical uses, felted or
not, whether or not impregnated
or coated, tubular or endless with
single or multiple warp and/or
weft, or flat woven with multiple
warp and/or weft of
heading 5911 - coir yarn,
- the following materials:
-- yarn of polytetrafluoroethylene
(9)
--yarn, multiple, of polyamide, coated
impregnated or covered with a
phenolic resin,
--yarn of synthetic textile fibres of
aromatic polyamides, obtained by
polycondensation of m-
phenylenediamine and isophthalic
acid,
--monofil of polytetrafluoroethylene
(9) ,
--yarn of synthetic textile fibres of
poly(p-phenylene terephthalamide),
--glass fibre yarn, coated with phenol
resin and gimped with acrylic yarn (9),
--copolyester monofilaments of a
polyester and a resin of terephthalic
acid and 1,4-cyclohexanediethanol and
isophthalic acid,
--natural fibres,
--man-made staple fibres not carded or
combed or otherwise processed for
spinning, or
-- chemical materials or
textile pulp

80
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

- Other Manufacture from (8):

- coir yarn,
- natural fibres,
- man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
- chemical materials or textile pulp
Chapter 60 Knitted or crocheted fabrics Manufacture from (8):
- natural fibres,
- man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
- chemical materials or textile pulp
Chapter 61 Articles of apparel and clothing
accessories, knitted or crocheted:
- Obtained by sewing together or Manufacture from yarn (8)(10)
otherwise assembling, two or
more pieces of knitted or
crocheted fabric which have
been either cut to form or
obtained directly to form
- Other Manufacture from (8):
- natural fibres,
- man-made staple fibres, not carded or
combed or otherwise processed for
spinning, or
- chemical materials or textile pulp
ex Chapter 62 Articles of apparel and clothing Manufacture from yarn (8)( 10)
accessories, not knitted or
crocheted; except for:
ex 6202, Women's, girls' and babies' Manufacture from yarn (10)
ex 6204, clothing and clothing accessories
or
ex 6206, for babies, embroidered
ex 6209 and Manufacture from unembroidered
ex 6211 fabric, provided the value of the
unembroidered fabric used does not
exceed 40 % of the ex-works price of
the product (10)

ex 6210 and Fire-resistant equipment of Manufacture from yarn (10)

ex 6216 fabric covered with foil of
or
aluminised polyester
Manufacture from uncoated fabric,
provided the value of the uncoated
fabric used does not exceed 40 % of
the ex-works price of the product (10)

81
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

6213 and Handkerchiefs, shawls, scarves,

6214 mufflers, mantillas, veils and the
like:
- Embroidered Manufacture from unbleached single
yarn (8)(10)
or
Manufacture from unembroidered
fabric, provided the value of the
unembroidered fabric used does not
exceed 40 % of the ex-works price of
the product (10)
- Other Manufacture from unbleached single
yarn (8)(10)
or
Making up, followed by 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), the value of all the unprinted
goods of headings 6213 and 6214 used
does not exceed 47.5 % of the ex-
works price of the product
6217 Other made up clothing
accessories; parts of garments or
of clothing accessories, other
than those of heading 6212:
- Embroidered Manufacture from yarn (10)
or
Manufacture from unembroidered
fabric, provided the value of the
unembroidered fabric used does not
exceed 40 % of the ex-works price of
the product (10)
- Fire-resistant equipment of Manufacture from yarn (9)
fabric covered with foil of
or
aluminized polyester
Manufacture from uncoated fabric,
provided that the value of the uncoated
fabric used does not exceed 40 % of
the ex-works price of the product(9)
- Interlinings for collars and Manufacture:
cuffs, cut out - from materials of any heading,
except that of the product, and
- in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product

- Other Manufacture from yarn (10)

82
 HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex Chapter 63 Other made-up textile articles; Manufacture in which all the materials
sets; worn clothing and worn used are classified within a heading
textile articles; rags; except for: other than that of the product
6301 to 6304 Blankets, travelling rugs, bed
linen etc.; curtains etc.; other
furnishing articles:
- Of felt, of nonwovens Manufacture from (8):
- natural fibres, or
- chemical materials or textile pulp
Other:
-- Embroidered Manufacture from unbleached single
yarn (10) (11)
Or
Manufacture from unembroidered
fabric (other than knitted or
crocheted), provided the value of the
unembroidered fabric used does not
exceed 40 % of the ex-works price of
the product
-- Other Manufacture from unbleached single
yarn (10) (11)
6305 Sacks and bags, of a kind used Manufacture from (8):
for the packing of goods
- natural fibres,
- man-made staple fibres, not carded
or combed or otherwise processed for
spinning, or
- chemical materials or textile pulp
6306 Tarpaulins, awnings and
sunblinds; tents; sails for boats,
sailboards or landcraft; camping
goods:
- Of nonwovens Manufacture from (8) (10):
- natural fibres, or
- chemical materials or textile pulp
- Other Manufacture from unbleachedsingle
yarn (8) (10)
6307 Other made-up articles, Manufacture in which the value of all
including dress patterns the materials used does not exceed
40 % of the ex-works price of the
product
6308 Sets consisting of woven fabric Each item in the set must satisfy the
and yarn, whether or not with rule which would apply to it if it were
accessories, for making up into not included in the set.
rugs, tapestries, embroidered However, non-originating articles may
table cloths or serviettes, or be incorporated, provided their value
similar textile articles, put up in does not exceed 15 % of the ex-works
packings for retail sale price of the set

83
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex Chapter 64 Footwear, gaiters and the like; Manufacture from materials of any
parts of such articles; except for: heading, except from assemblies of
uppers affixed to inner soles or to
other sole components of
heading 6406
6406 Parts of footwear (including Manufacture in which all the materials
uppers whether or not attached used are classified within a heading
to soles other than outer soles); other than that of the product
removable in-soles, heel
cushions and similar articles;
gaiters, leggings and similar
articles, and parts thereof

ex Chapter 65 Headgear and parts thereof; Manufacture in which all the materials
except for: used are classified within a heading
other than that of the product
6503 Felt hats and other felt headgear, Manufacture from yarn or textile
made from the hat bodies, hoods fibres (10)
or plateaux of heading 6501,
whether or not lined or trimmed
6505 Hats and other headgear, knitted Manufacture from yarn or textile
or crocheted, or made up from fibres (10)
lace, felt or other textile fabric,
in the piece (but not in strips),
whether or not lined or trimmed;
hair-nets of any material,
whether or not lined or trimmed

ex Chapter 66 Umbrellas, sun umbrellas, Manufacture in which all the materials

walking sticks, seat sticks, used are classified within a heading
whips, riding crops, and parts other than that of the product
thereof; except for:
6601 Umbrellas and sun umbrellas Manufacture in which the value of all
(including walking stick the materials used does not exceed
umbrellas, garden umbrellas and 50 % of the ex-works price of the
similar umbrellas) product
Chapter 67 Prepared feathers and down and Manufacture in which all the materials
articles made of feathers or of used are classified within a heading
down; artificial flowers; articles other than that of the product
of human hair
ex Chapter 68 Articles of stone, plaster, Manufacture in which all the materials
cement, asbestos, mica or similar used are classified within a heading
materials; except for: other than that of the product
ex 6803 Articles of slate or of Manufacture from worked slate
agglomerated slate
ex 6812 Articles of asbestos; articles of Manufacture from materials of any
mixtures with a basis of asbestos heading
or of mixtures with a basis of
asbestos and magnesium
carbonate

84
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex 6814 Articles of mica, including Manufacture from worked mica

agglomerated or reconstituted (including agglomerated or
mica, on a support of paper, reconstituted mica)
paperboard or other materials
Chapter 69 Ceramic products Manufacture in which all the materials
used are classified within a heading
other than that of the product
ex Chapter 70 Glass and glassware; except for: Manufacture in which all the materials
used are classified within a heading
other than that of the product
ex 7003, Glass with a non-reflecting layer Manufacture from materials of
ex 7004 and heading 7001
ex 7005
7006 Glass of heading 7003, 7004
or 7005, bent, edge-worked,
engraved, drilled, enamelled or
otherwise worked, but not
framed or fitted with other
materials:
Glass-plate substrates, coated Manufacture from non-coated glass-
with a dielectric thin film, and of plate substrate of heading 7006
a semiconductor grade in
accordance with SEMII-
standards (12)

- Other Manufacture from materials of

heading 7001
7007 Safety glass, consisting of Manufacture from materials of
toughened (tempered) or heading 7001
laminated glass
7008 Multiple-walled insulating units Manufacture from materials of
of glass heading 7001
7009 Glass mirrors, whether or not Manufacture from materials of
framed, including rear-view heading 7001
mirrors
7010 Carboys, bottles, flasks, jars, Manufacture in which all the materials
pots, phials, ampoules and other used are classified within a heading
containers, of glass, of a kind other than that of the product
used for the conveyance or Or
packing of goods; preserving jars
of glass; stoppers, lids and other Cutting of glassware, provided the
closures, of glass total value of the uncut glassware used
does not exceed 50 % of the ex-works
price of the product
7013 Glassware of a kind used for Manufacture in which all the materials
table, kitchen, toilet, office, used are classified within a heading
indoor decoration or similar other than that of the product
purposes (other than that of Or
heading 7010 or 7018)
Cutting of glassware, provided the
total value of the uncut glassware used
does not exceed 50 % of the ex-works
price of the product

85
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

or
Hand decoration (with the exception of
silk-screen printing) of hand-blown
glassware, provided the total value of
the hand-blown glassware used does
not exceed 50 % of the ex-works price
of the product
ex 7019 Articles (other than yarn) of Manufacture from:
glass fibres - uncoloured slivers, rovings, yarn or
chopped strands, or
- glass wool
ex Chapter 71 Natural or cultured pearls, Manufacture in which all the materials
precious or semi-precious stones, used are classified within a heading
precious metals, metals clad with other than that of the product
precious metal, and articles
thereof; imitation jewellery;
coin; except for:
ex 7101 Natural or cultured pearls, Manufacture in which the value of all
graded and temporarily strung the materials used does not exceed
for convenience of transport 50 % of the ex-works price of the
product
ex 7102, Worked precious or semi- Manufacture from unworked precious
ex 7103 and precious stones (natural, or semi-precious stones
ex 7104 synthetic or reconstructed)
7106, 7108 Precious metals:
and 7110 - Unwrought Manufacture from materials not
classified within heading No 7106,
7108 and 7110
or
Electrolytic, thermal or chemical
separation of precious metals of
heading 7106, 7108 or 7110
or
Alloying of precious metals of
heading 7106, 7108 or 7110 with each
other or with base metals
- Semi-manufactured or in Manufacture from unwrought precious
powder form metals
ex 7107, Metals clad with precious Manufacture from metals clad with
ex 7109 and metals, semi-manufactured precious metals, unwrought
ex 7111
7116 Articles of natural or cultured Manufacture in which the value of all
pearls, precious or semi-precious the materials used does not exceed
stones (natural, synthetic or 50 % of the ex-works price of the
reconstructed) product
7117 Imitation jewellery Manufacture in which all the materials
used are classified within a heading
other than that of the product
or
Manufacture from base metal parts,
not plated or covered with precious
metals, provided the value of all the
materials used does not exceed 50 %
of the ex-works price of the product

86
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex Chapter 72 Iron and steel; except for: Manufacture in which all the materials
used are classified within a heading
other than that of the product
7207 Semi-finished products of iron or Manufacture from materials of
non-alloy steel heading 7201, 7202, 7203, 7204
or 7205
7208 to 7216 Flat-rolled products, bars and Manufacture from ingots or other
rods, angles, shapes and sections primary forms of heading 7206
of iron or non-alloy steel
7217 Wire of iron or non-alloy steel Manufacture from semi-finished
materials of heading 7207
ex 7218, Semi-finished products, flat- Manufacture from ingots or other
7219 to 7222 rolled products, bars and rods, primary forms of heading 7218
angles, shapes and sections of
stainless steel
7223 Wire of stainless steel Manufacture from semi-finished
materials of heading 7218
ex 7224, Semi-finished products, flat- Manufacture from ingots or other
7225 to 7228 rolled products, hot-rolled bars primary forms of heading 7206, 7218
and rods, in irregularly wound or 7224
coils; angles, shapes and
sections, of other alloy steel;
hollow drill bars and rods, of
alloy or non-alloy steel

7229 Wire of other alloy steel Manufacture from semi-finished

materials of heading 7224
ex Chapter 73 Articles of iron or steel; except Manufacture in which all the materials
for: used are classified within a heading
other than that of the product
ex 7301 Sheet piling Manufacture from materials of
heading 7206
7302 Railway or tramway track Manufacture from materials of
construction material of iron or heading 7206
steel, the following: rails, check-
rails and rack rails, switch
blades, crossing frogs, point rods
and other crossing pieces,
sleepers (cross-ties), fish-plates,
chairs, chair wedges, sole pates
(base plates), rail clips,
bedplates, ties and other material
specialized for jointing or fixing
rails
7304, 7305 Tubes, pipes and hollow profiles, Manufacture from materials of
and 7306 of iron (other than cast iron) or heading 7206, 7207, 7218 or 7224
steel

87
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex 7307 Tube or pipe fittings of stainless Turning, drilling, reaming, threading,

steel (ISO No X5CrNiMo 1712), deburring and sandblasting of forged
consisting of several parts blanks, provided that the total value of
the forged blanks used does not exceed
35 % of the ex-works price of the
product
7308 Structures (excluding Manufacture in which all the materials
prefabricated buildings of used are classified within a heading
heading 9406) and parts of other than that of the product.
structures (for example, bridges However, welded angles, shapes and
and bridge-sections, lock-gates, sections of heading 7301 may not be
towers, lattice masts, roofs, used
roofing frameworks, doors and
windows and their 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
use in structures, of iron or steel
ex 7315 Skid chain Manufacture in which the value of all
the materials of heading 7315 used
does not exceed 50 % of the ex-works
price of the product
ex Chapter 74 Copper and articles thereof; Manufacture in which:
except for: - all the materials used are classified
within a heading other than that of the
product,
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
7401 Copper mattes; cement copper Manufacture in which all the materials
(precipitated copper) used are classified within a heading
other than that of the product
7402 Unrefined copper; copper anodes Manufacture in which all the materials
for electrolytic refining used are classified within a heading
other than that of the product
7403 Refined copper and copper
alloys, unwrought:
- Refined copper Manufacture in which all the materials
used are classified within a heading
other than that of the product
- Copper alloys and refined Manufacture from refined copper,
copper containing other elements unwrought, or waste and scrap of
copper
7404 Copper waste and scrap Manufacture in which all the materials
used are classified within a heading
other than that of the product
7405 Master alloys of copper Manufacture in which all the materials
used are classified within a heading
other than that of the product

88
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex Chapter 75 Nickel and articles thereof; Manufacture in which:

except for: - all the materials used are classified
within a heading other than that of the
product,
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
7501 to 7503 Nickel mattes, nickel oxide Manufacture in which all the materials
sinters and other intermediate used are classified within a heading
products of nickel metallurgy; other than that of the product
unwrought nickel; nickel waste
and scrap
ex Chapter 76 Aluminium and articles thereof; Manufacture in which:
except for: - all the materials used are classified
within a heading other than that of the
product,
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product

7601 Unwrought aluminium Manufacture in which:

- all the materials used are classified
within a heading other than that of the
product,
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
or
Manufacture by thermal or electrolytic
treatment from unalloyed aluminium
or waste and scrap of aluminium

7602 Aluminium waste or scrap Manufacture in which all the materials

used are classified within a heading
other than that of the product
ex 7616 Aluminium articles other than Manufacture in which:
gauze, cloth, grill, netting, all the materials used are classified
fencing, reinforcing fabric and within a heading other than that of the
similar materials (including product. However, gauze, cloth, grill,
endless bands) of aluminium netting, fencing, reinforcing fabric and
wire, and expanded metal of similar materials (including endless
aluminium bands) of aluminium wire, or
expanded metal of aluminium may be
used,
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product

Chapter 77 Reserved for possible future use

in the HS

89
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex Chapter 78 Lead and articles thereof; except Manufacture in which:

for: - all the materials used are classified
within a heading other than that of the
product,
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
7801 Unwrought lead:
- Refined lead Manufacture from "bullion" or "work"
lead
7801 - Other Manufacture in which all the materials
used are classified within a heading
other than that of the product.
However, waste and scrap of
heading 7802 may not be used
7802 Lead waste and scrap Manufacture in which all the materials
used are classified within a heading
other than that of the product
ex Chapter 79 Zinc and articles thereof; except Manufacture in which:
for: - all the materials used are classified
within a heading other than that of the
product,
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
7901 Unwrought zinc Manufacture in which all the materials
used are classified within a heading
other than that of the product.
However, waste and scrap of
heading 7902 may not be used.
7902 Zinc waste and scrap Manufacture in which all the materials
used are classified within a heading
other than that of the product

ex Chapter 80 Tin and articles thereof; except Manufacture in which:

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

8001 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
heading 8002 may not be used
8002 and Tin waste and scrap; other Manufacture in which all the materials
8007 articles of tin used are classified within a heading
other than that of the product

90
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

Chapter 81 Other base metals; cermets;

articles thereof:
- Other base metals, wrought; Manufacture in which the value of all
articles thereof the materials classified within the
same heading as the product used does
not exceed 50 % of the ex-works price
of the product
- Other Manufacture in which all the materials
used are classified within a heading
other than that of the product
ex Chapter 82 Tools, implements, cutlery, Manufacture in which all the materials
spoons and forks, of base metal; used are classified within a heading
parts thereof of base metal; other than that of the product
except for:
8206 Tools of two or more of the Manufacture in which all the materials
headings 8202 to 8205, put up in used are classified within a heading
sets for retail sale other than heading Nos 8202 to 8205.
However, tools of headings 8202
to 8205 may be incorporated into the
set, provided their value does not
exceed 15 % of the ex-works price of
the set
8207 Interchangeable tools for hand Manufacture in which:
tools, whether or not power-
operated, or for machine-tools
(for example, for pressing,
stamping, punching, tapping,
threading, drilling, boring,
broaching, milling, turning, or
screwdriving), including dies for
drawing or extruding metal, and
rock drilling or earth boring
tools
- all the materials used are classified
within a heading other than that of the
product,
- in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
8208 Knives and cutting blades, for Manufacture in which:
machines or for mechanical - all the materials used are classified
appliances within a heading other than that of the
product,
- in which the value of all the materials
used does not exceed 40 % of the ex-
works price of the product
ex 8211 Knives with cutting blades, Manufacture in which all the materials
serrated or not (including used are classified within a heading
pruning knives), other than other than that of the product.
knives of heading 8208 However, knife blades and handles of
base metal may be used

91
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

8214 Other articles of cutlery (for Manufacture in which all the materials
example, hair clippers, butchers' used are classified within a heading
or kitchen cleavers, choppers other than that of the product.
and mincing knives, paper However, handles of base metal may
knives); manicure or pedicure be used
sets and instruments (including
nail files)

8215 Spoons, forks, ladles, skimmers, Manufacture in which all the materials
cake servers, fish knives, butter used are classified within a heading
knives, sugar tongs and similar other than that of the product.
kitchen or tableware However, handles of base metal may
be used
ex Chapter 83 Miscellaneous articles of base Manufacture in which all the materials
metal; except for: used are classified within a heading
other than that of the product
ex 8302 Other mountings, fittings and Manufacture in which all the materials
similar articles suitable for used are classified within a heading
buildings, and automatic door other than that of the product.
closers However, other materials of
heading 8302 may be used, provided
their value does not exceed 20 % of
the ex-works price of the product
ex 8306 Statuettes and other ornaments, Manufacture in which all the materials
of base metal used are classified within a heading
other than that of the product.
However, other materials of
heading 8306 may be used, provided
their value does not exceed 30 % of
the ex-works price of the product

ex Chapter 84 Nuclear reactors, boilers, Manufacture in which: Manufacture in which

machinery and mechanical - all the materials used are classified the value of all the
appliances; parts thereof; except within a heading other than that of the materials used does
for: product, not exceed 30 % of the
ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product
ex 8401 Nuclear fuel elements Manufacture in which all the materials Manufacture in which
used are classified within a heading the value of all the
other than that of the product (13) materials used does
not exceed 30 % of the
ex-works price of the
product
8402 Steam or other vapour- Manufacture in which: Manufacture in which
generating boilers (other than - all the materials used are classified the value of all the
central heating hot-water boilers within a heading other than that of the materials used does
capable also of producing low product, not exceed 25 % of the
pressure steam); super-heated ex-works price of the
water boilers - in which the value of all the materials product
used does not exceed 40 % of the ex-
works price of the product

92
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

8403 and Central heating boilers other Manufacture in which all the materials Manufacture in which
ex 8404 than those of heading 8402 and used are classified within a heading the value of all the
auxiliary plant for central other than heading No 8403 or 8404 materials used does
heating boilers not exceed 40 % of the
ex-works price of the
product
8406 Steam turbines and other vapour Manufacture in which the value of all
turbines the materials used does not exceed
40 % of the ex-works price of the
product
8407 Spark-ignition reciprocating or Manufacture in which the value of all
rotary internal combustion piston the materials used does not exceed
engines 40 % of the ex-works price of the
product
8408 Compression-ignition internal Manufacture in which the value of all
combustion piston engines the materials used does not exceed
(diesel or semi-diesel engines) 40 % of the ex-works price of the
product
8409 Parts suitable for use solely or Manufacture in which the value of all
principally with the engines of the materials used does not exceed
heading 8407 or 8408 40 % of the ex-works price of the
product
8411 Turbojets, turboprops and other Manufacture in which: Manufacture in which
gas turbines - all the materials used are classified the value of all the
within a heading other than that of the materials used does
product, not exceed 25 % of the
ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product
8412 Other engines and motors Manufacture in which the value of all
the materials used does not exceed
40 % of the ex-works price of the
product
ex 8413 Rotary positive displacement Manufacture in which: Manufacture in which
pumps - all the materials used are classified the value of all the
within a heading other than that of the materials used does
product, not exceed 25 % of the
ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product
ex 8414 Industrial fans, blowers and the Manufacture in which: Manufacture in which
like - all the materials used are classified the value of all the
within a heading other than that of the materials used does
product, not exceed 25 % of the
ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product

93
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

8415 Air conditioning machines, Manufacture in which the value of all

comprising a motor-driven fan the materials used does not exceed
and elements for changing the 40 % of the ex-works price of the
temperature and humidity, product
including those machines in
which the humidity cannot be
separately regulated
8418 Refrigerators, freezers and other Manufacture in which: Manufacture in which
refrigerating or freezing - all the materials used are classified the value of all the
equipment, electric or other; heat within a heading other than that of the materials used does
pumps other than air product, not exceed 25 % of the
conditioning machines of ex-works price of the
heading 8415 - the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product,
- the value of all the non-originating
materials used does not exceed the
value of the originating materials used
ex 8419 Machines for wood, paper pulp, Manufacture: Manufacture in which
paper and paperboard industries - in which the value of all the the value of all the
materials used does not exceed 40 % materials used does
of the ex-works price of the product, not exceed 30 % of the
ex-works price of the
- where, within the above limit, the product
materials of the same heading as the
product must be only used up to a
value of 25 % of the ex-works price of
the product
8420 Calendering or other rolling Manufacture: Manufacture in which
machines, other than for metals - in which the value of all the the value of all the
or glass, and cylinders therefore materials used does not exceed 40 % materials used does
of the ex-works price of the product, not exceed 30 % of the
ex-works price of the
- where, within the above limit, the product
materials of the same heading as the
product must be only used up to a
value of 25 % of the ex-works price of
the product
8423 Weighing machinery (excluding Manufacture in which: Manufacture in which
balances of a sensitivity of 5 cg - all the materials used are classified the value of all the
or better), including weight- within a heading other than that of the materials used does
operated counting or checking product, not exceed 25 % of the
machines; weighing machine ex-works price of the
weights of all kinds - the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product
8425 to 8428 Lifting, handling, loading or Manufacture: Manufacture in which
unloading machinery - in which the value of all the the value of all the
materials used does not exceed 40 % materials used does
of the ex-works price of the product, not exceed 30 % of the
ex-works price of the
- where within the above limit, the product
materials classified within heading No
8431 must be only used up to a value
of 10 % of the ex-works price of the
product

94
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

8429 Self-propelled bulldozers,

angledozers, graders, levellers,
scrapers, mechanical shovels,
excavators, shovel loaders,
tamping machines and road
rollers:
- Road rollers Manufacture in which the value of all
the materials used does not exceed
40 % of the ex-works price of the
product
- Other Manufacture: Manufacture in which
- in which the value of all the the value of all the
materials used does not exceed 40 % materials used does
of the ex-works price of the product, not exceed 30 % of the
ex-works price of the
- where within the above limit, the product
materials classified within heading
No 8431 must be only used up to a
value of 10 % of the ex-works price of
the product
8430 Other moving, grading, Manufacture: Manufacture in which
levelling, scraping, excavating, - in which the value of all the the value of all the
tamping, compacting, extracting materials used does not exceed 40 % materials used does
or boring machinery, for earth, of the ex-works price of the product, not exceed 30 % of the
minerals or ores; pile-drivers and ex-works price of the
pile-extractors; snowploughs and - where within the above limit, the product
snowblowers materials classified within heading
No 8431 must be only used up to a
value of 10 % of the ex-works price of
the product
ex 8431 Parts suitable for use solely or Manufacture in which the value of all
principally with road rollers the materials used does not exceed
40 % of the ex-works price of the
product
8439 Machinery for making pulp of Manufacture: Manufacture in which
fibrous cellulosic material or for - in which the value of all the materials the value of all the
making or finishing paper or used does not exceed 40 % of the ex- materials used does
paperboard works price of the product, not exceed 30 % of the
ex-works price of the
- where within the above limit, the product
materials classified within the same
heading as the product are only used
up to a value of 25 % of the ex-works
price of the product
8441 Other machinery for making up Manufacture in which: Manufacture in which
paper pulp, paper or paperboard, - the value of all the materials used the value of all the
including cutting machines of all does not exceed 40 % of the ex-works materials used does
kinds price of the product, and not exceed 30 % of the
ex-works price of the
- within the above limit, the value of product
all the materials of the same heading
as the product used does not exceed 25
% of the ex-works price of the product

95
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

8444 to 8447 Machines of these headings for Manufacture in which the value of all
use in the textile industry the materials used does not exceed
40 % of the ex-works price of the
product
ex 8448 Auxiliary machinery for use with Manufacture in which the value of all
machines of headings 8444 the materials used does not exceed
and 8445 40 % of the ex-works price of the
product
8452 Sewing machines, other than
book-sewing machines of
heading 8440; furniture, bases
and covers specially designed for
sewing machines; sewing
machine needles:
- Sewing machines (lock stitch Manufacture:
only) with heads of a weight not - in which the value of all the
exceeding 16 kg without motor materials used does not exceed 40 %
or 17 kg with motor of the ex-works price of the product,
- where the value of all the non-
originating materials used in
assembling the head (without motor)
does not exceed the value of the
originating materials used,
- the thread-tension, crochet and
zigzag mechanisms used must be
already originating
- Other Manufacture in which the value of all
the materials used does not exceed
40 % of the ex-works price of the
product
8456 to 8466 Machine tools and machines and Manufacture in which the value of all
their parts and accessories of the materials used does not exceed
headings 8456 to 8466 40 % of the ex-works price of the
product
8469 to 8472 Office machines (for example, Manufacture in which the value of all
typewriters, calculating the materials used does not exceed
machines, automatic data- 40 % of the ex-works price of the
processing machines, duplicating product
machines, stapling machines)
8480 Moulding boxes for metal Manufacture in which the value of all
foundry; mould bases; moulding the materials used does not exceed
patterns; moulds for metal (other 50 % of the ex-works price of the
than ingot moulds), metal product
carbides, glass, mineral
materials, rubber or plastics
8482 Ball or roller bearings Manufacture in which: Manufacture in which
- all the materials used are classified the value of all the
within a heading other than that of the materials used does
product, not exceed 25 % of the
ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product

96
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

8484 Gaskets and similar joints of Manufacture in which the value of all
metal sheeting combined with the materials used does not exceed
other material or of two or more 40 % of the ex-works price of the
layers of metal; sets or product
assortments of gaskets and
similar joints, dissimilar in
composition, put up in pouches,
envelopes or similar packings;
mechanical seals
8485 Machinery parts, not containing Manufacture in which the value of all
electrical connectors, insulators, the materials used does not exceed
coils, contacts or other electrical 40 % of the ex-works price of the
features, not specified or product
included elsewhere in this
Chapter
ex Chapter 85 Electrical machinery and Manufacture in which: Manufacture in which
equipment and parts thereof; - all the materials used are classified the value of all the
sound recorders and reproducers, within a heading other than that of the materials used does
television image and sound product, not exceed 30 % of the
recorders and reproducers, and ex-works price of the
parts and accessories of such - the value of all the materials used product
articles; except for: does not exceed 40 % of the ex-works
price of the product
8501 Electric motors and generators Manufacture: Manufacture in which
(excluding generating sets) - in which the value of all the the value of all the
materials used does not exceed 40 % materials used does
of the ex-works price of the product, not exceed 30 % of the
ex-works price of the
- where within the above limit, the product
materials classified within heading
No 8503 must be only used up to a
value 10 % of the ex-works price of
the product
8502 Electric generating sets and Manufacture: Manufacture in which
rotary converters - in which the value of all the the value of all the
materials used does not exceed 40 % materials used does
of the ex-works price of the product, not exceed 30 % of the
ex-works price of the
- where, within the above limit, the product
materials classified within heading
No 8501 and 8503, taken together,
must be only used up to a value of
10 % of the ex-works price of the
product
ex 8504 Power supply units for automatic Manufacture in which the value of all
data-processing machines the materials used does not exceed
40 % of the ex-works price of the
product
ex 8518 Microphones and stands Manufacture: Manufacture in which
therefor; loudspeakers, whether - in which the value of all the the value of all the
or not mounted in their materials used does not exceed 40 % materials used does
enclosures; audio-frequency of the ex-works price of the product, not exceed 25 % of the
electric amplifiers; electric ex-works price of the
sound amplifier sets - where the value of all the non- product
originating materials used does not
exceed the value of the originating
materials used

97
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

8519 Turntables (record-decks), Manufacture: Manufacture in which

record-players, cassette-players - in which the value of all the materials the value of all the
and other sound reproducing used does not exceed 40 % of the ex- materials used does
apparatus, not incorporating a works price of the product, not exceed 30 % of the
sound recording device - where the value of all the non- ex-works price of the
originating materials used does not product
exceed the value of the originating
materials used
8520 Magnetic tape recorders and Manufacture: Manufacture in which
other sound recording apparatus, - in which the value of all the the value of all the
whether or not incorporating a materials used does not exceed 40 % materials used does
sound reproducing device of the ex-works price of the product, not exceed 30 % of the
ex-works price of the
- where the value of all the non- product
originating materials used does not
exceed the value of the originating
materials used
8521 Video recording or reproducing Manufacture: Manufacture in which
apparatus, whether or not - in which the value of all the the value of all the
incorporating a video tuner materials used does not exceed 40 % materials used does
of the ex-works price of the product, not exceed 30 % of the
ex-works price of the
- where the value of all the non- product
originating materials used does not
exceed the value of the originating
materials used
8522 Parts and accessories suitable for Manufacture in which the value of all
use solely or principally with the the materials used does not exceed
apparatus of headings 8519 40 % of the ex-works price of the
to 8521 product
8523 Prepared unrecorded media for Manufacture in which the value of all
sound recording or similar the materials used does not exceed
recording of other phenomena, 40 % of the ex-works price of the
other than products of product
Chapter 37
8524 Records, tapes and other
recorded media for sound or
other similarly recorded
phenomena, including matrices
and masters for the production of
records, but excluding products
of Chapter 37:
8524 - Matrices and masters for the Manufacture in which the value of all
production of records the materials used does not exceed
40 % of the ex-works price of the
product
- Other Manufacture: Manufacture in which
the value of all the
materials used does
not exceed 30 % of the
ex-works price of the
- in which the value of all the product
materials used does not exceed 40 %
of the ex-works price of the product,

98
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

- where, within the above limit, the

materials classified within heading No
8523 must be only used up to a to a
value of 10 % of the ex-works price of
the product
8525 Transmission apparatus for Manufacture: Manufacture in which
radio-telephony, radio- the value of all the
telegraphy, radio-broadcasting or materials used does
television, whether or not not exceed 25 % of the
incorporating reception ex-works price of the
apparatus or sound recording or product
reproducing apparatus; television
cameras; still image video
cameras and other video camera
recorders; digital cameras
- 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 all the originating
materials used
8526 Radar apparatus, radio Manufacture: Manufacture in which
navigational aid apparatus and - in which he value of all the materials the value of all the
radio remote control apparatus used does not exceed 40 % of the ex- materials used does
works price of the product, not exceed 25 % of the
ex-works price of the
- where the value of all the non- product
originating materials used does not
exceed the value of all the originating
materials used
8527 Reception apparatus for radio- Manufacture: Manufacture in which
telephony, radio-telegraphy or - in which the value of all the the value of all the
radio-broadcasting, whether or materials used does not exceed 40 % materials used does
not combined, in the same of the ex-works price of the product, not exceed 25 % of the
housing, with sound recording or ex-works price of the
reproducing apparatus or a clock - where the value of all the non- product
originating materials used does not
exceed the value of all the originating
materials used
8528 Reception apparatus for Manufacture: Manufacture in which
television, whether or not - in which the value of all the materials the value of all the
incorporating radio broadcast used does not exceed 40 % of the ex- materials used does
receivers or sound or video works price of the product, not exceed 25 % of the
recording or reproducing ex-works price of the
apparatus; video monitors and - where the value of all the non- product
video projectors originating materials used does not
exceed the value of all the originating
materials used

99
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

8529 Parts suitable for use solely or

principally with the apparatus of
headings 8525 to 8528:
- Suitable for use solely or Manufacture in which the value of all
principally with video recording the materials used does not exceed
or reproducing apparatus 40 % of the ex-works price of the
product
- Other Manufacture: Manufacture in which
- in which the value of all the the value of all the
materials used does not exceed 40 % materials used does
of the ex-works price of the product, not exceed 25 % of the
- where the value of all the non- ex-works price of the
originating materials used does not product
exceed the value of all the originating
materials used
8535 and Electrical apparatus for Manufacture: Manufacture in which
8536 switching or protecting electrical - in which the value of all the the value of all the
circuits, or for making materials used does not exceed 40 % materials used does
connections to or in electrical of the ex-works price of the product, not exceed 30 % of the
circuits - where within the above limit, the ex-works price of the
materials classified within heading product
No 8538 must be only used up to a
value of 10 % of the ex-works price of
the product

8537 Boards, panels, consoles, desks, Manufacture: Manufacture in which

cabinets and other bases, the value of all the
equipped with two or more materials used does
apparatus of heading 8535 not exceed 30 % of the
or 8536, for electric control or ex-works price of the
the distribution of electricity, product
including those incorporating
instruments or apparatus of
Chapter 90, and numerical
control apparatus, other than
switching apparatus of
heading 8517
- in which the value of all the
materials used does not exceed 40 %
of the ex-works price of the product,
- where within the above limit, the
materials classified within heading
No 8538 must be only used up to a
value of 10 % of the ex-works price of
the product
ex 8541 Diodes, transistors and similar Manufacture in which: Manufacture in which
semiconductor devices, except - all the materials used are classified the value of all the
wafers not yet cut into chips within a heading other than that of the materials used does
product, not exceed 25 % of the
ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product

100
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

8542 Electronic integrated circuits and

microassemblies:
Manufacture in which: Manufacture in which
- the value of all the materials used the value of all the
does not exceed 40 % of the ex-works materials used does
price of the product, and not exceed 25 % of the
ex-works price of the
- within the above limit, the value of product
all the materials of headings 8541 and
8542 used does not exceed 10 % of the
ex-works price of the product

8544 Insulated (including enamelled Manufacture in which the value of all

or anodized) wire, cable the materials used does not exceed
(including coaxial cable) and 40 % of the ex-works price of the
other insulated electric product
conductors, whether or not fitted
with connectors; optical fibre
cables, made up of individually
sheathed fibres, whether or not
assembled with electric
conductors or fitted with
connectors
8545 Carbon electrodes, carbon Manufacture in which the value of all
brushes, lamp carbons, battery the materials used does not exceed
carbons and other articles of 40 % of the ex-works price of the
graphite or other carbon, with or product
without metal, of a kind used for
electrical purposes

8546 Electrical insulators of any Manufacture in which the value of all

material the materials used does not exceed
40 % of the ex-works price of the
product
8547 Insulating fittings for electrical Manufacture in which the value of all
machines, appliances or the materials used does not exceed
equipment, being fittings wholly 40 % of the ex-works price of the
of insulating materials apart product
from any minor components of
metal (for example, threaded
sockets) incorporated during
moulding solely for purposes of
assembly, other than insulators
of heading 8546; electrical
conduit tubing and joints
therefor, of base metal lined with
insulating material
8548 Waste and scrap of primary Manufacture in which the value of all
cells, primary batteries and the materials used does not exceed
electric accumulators; spent 40 % of the ex-works price of the
primary cells, spent primary product
batteries and spent electric
accumulators; electrical parts of
machinery or apparatus, not
specified or included elsewhere
in this Chapter

101
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex Chapter 86 Railway or tramway Manufacture in which the value of all

locomotives, rolling stock and the materials used does not exceed
parts thereof; railway or 40 % of the ex-works price of the
tramway track fixtures and product
fittings and parts thereof;
mechanical (including electro-
mechanical) traffic signalling
equipment of all kinds; except
for:
8608 Railway or tramway track Manufacture in which: Manufacture in which
fixtures and fittings; mechanical the value of all the
(including electromechanical) materials used does
signalling, safety or traffic not exceed 30 % of the
control equipment for railways, ex-works price of the
tramways, roads, inland product
waterways, parking facilities,
port installations or airfields;
parts of the foregoing
- all the materials used are classified
within a heading other than that of the
product,
- the value of all the materials used
does not exceed 40 % of the ex-works
price of the product
ex Chapter 87 Vehicles other than railway or Manufacture in which the value of all
tramway rolling stock, and parts the materials used does not exceed
and accessories thereof; except 40 % of the ex-works price of the
for: product
8709 Works trucks, self-propelled, not Manufacture in which: Manufacture in which
fitted with lifting or handling the value of all the
equipment, of the type used in materials used does
factories, warehouses, dock not exceed 30 % of the
areas or airports for short ex-works price of the
distance transport of goods; product
tractors of the type used on
railway station platforms; parts
of the foregoing vehicles

- all the materials used are classified

within a heading other than that of the
product,
- the value of all the materials used
does not exceed 40 % of the ex-works
price of the product

8710 Tanks and other armoured Manufacture in which: Manufacture in which

fighting vehicles, motorized, - all the materials used are classified the value of all the
whether or not fitted with within a heading other than that of the materials used does
weapons, and parts of such product, not exceed 30 % of the
vehicles ex-works price of the
- in which the value of all the materials product
used does not exceed 40 % of the ex-
works price of the product

102
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

8711 Motorcycles (including mopeds)

and cycles fitted with an
auxiliary motor, with or without
side-cars; side-cars:
With reciprocating internal
combustion piston engine of a
cylinder capacity:
-- Not exceeding 50 cc3 Manufacture: Manufacture in which
- in which the value of all the the value of all the
materials used does not exceed 40 % materials used does
of the ex-works price of the product, not exceed 20 % of the
- where the value of all the non- ex-works price of the
originating materials used does not product
exceed the value of the originating
materials used
-- Exceeding 50 cc3 Manufacture: Manufacture in which
- in which the value of all the the value of all the
materials used does not exceed 40 % materials used does
of the ex-works price of the product, not exceed 25 % of the
- where the value of all the non- ex-works price of the
originating materials used does not product
exceed the value of the originating
materials used
- Other Manufacture: Manufacture in which
- in which the value of all the materials the value of all the
used does not exceed 40 % of the ex- materials used does
works price of the product, not exceed 30 % of the
- where the value of all the non- ex-works price of the
originating materials used does not product
exceed the value of the originating
materials used
ex 8712 Bicycles without ball bearings Manufacture from materials not Manufacture in which
classified within heading 8714 the value of all the
materials used does
not exceed 30 % of the
ex-works price of the
product
8715 Baby carriages and parts thereof Manufacture in which: Manufacture in which
- all the materials used are classified the value of all the
within a heading other than that of the materials used does
product, not exceed 30 % of the
ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product
8716 Trailers and semi-trailers; other Manufacture in which: Manufacture in which
vehicles, not mechanically - all the materials used are classified the value of all the
propelled; parts thereof within a heading other than that of the materials used does
product, not exceed 30 % of the
ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product

103
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex Chapter 88 Aircraft, spacecraft, and parts Manufacture in which all the materials Manufacture in which
thereof; except for: used are classified within a heading the value of all the
other than that of the product materials used does
not exceed 40 % of the
ex-works price of the
product
ex 8804 Rotochutes Manufacture from materials of any Manufacture in which
heading, including other materials of the value of all the
heading 8804 materials used does
not exceed 40 % of the
ex-works price of the
product
8805 Aircraft launching gear; deck- Manufacture in which all the materials Manufacture in which
arrestor or similar gear; ground used are classified within a heading the value of all the
flying trainers; parts of the other than that of the product materials used does
foregoing articles not exceed 30 % of the
ex-works price of the
product
Chapter 89 Ships, boats and floating Manufacture in which all the materials Manufacture in which
structures used are classified within a heading the value of all the
other than that of the product. materials used does
However, hulls of heading 8906 may not exceed 40 % of the
not be used ex-works price of the
product
ex Chapter 90 Optical, photographic, Manufacture in which: Manufacture in which
cinematographic, measuring, - all the materials used are classified the value of all the
checking, precision, medical or within a heading other than that of the materials used does
surgical instruments and product, not exceed 30 % of the
apparatus; parts and accessories ex-works price of the
thereof; except for: - the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product
9001 Optical fibres and optical fibre Manufacture in which the value of all
bundles; optical fibre cables the materials used does not exceed
other than those of 40 % of the ex-works price of the
heading 8544; sheets and plates product
of polarizing material; lenses
(including contact lenses),
prisms, mirrors and other optical
elements, of any material,
unmounted, other than such
elements of glass not optically
worked
9002 Lenses, prisms, mirrors and Manufacture in which the value of all
other optical elements, of any the materials used does not exceed
material, mounted, being parts of 40 % of the ex-works price of the
or fittings for instruments or product
apparatus, other than such
elements of glass not optically
worked

9004 Spectacles, goggles and the like, Manufacture in which the value of all
corrective, protective or other the materials used does not exceed
40% of the ex-works price of the
product

104
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex 9005 Binoculars, monoculars, other Manufacture in which: Manufacture in which

optical telescopes, and - all the materials used are classified the value of all the
mountings therefor, except for within a heading other than that of the materials used does
astronomical refracting product, not exceed 30 % of the
telescopes and mountings ex-works price of the
therefor - the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product,
- the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
ex 9006 Photographic (other than Manufacture in which: Manufacture in which
cinematographic) cameras; - all the materials used are classified the value of all the
photographic flashlight within a heading other than that of the materials used does
apparatus and flashbulbs other product, not exceed 30 % of the
than electrically ignited ex-works price of the
flashbulbs - the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product,
- the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
9007 Cinematographic cameras and Manufacture in which: Manufacture in which
projectors, whether or not - all the materials used are classified the value of all the
incorporating sound recording or within a heading other than that of the materials used does
reproducing apparatus product, not exceed 30 % of the
ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product,
- the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
9011 Compound optical microscopes, Manufacture in which: Manufacture in which
including those for - all the materials used are classified the value of all the
photomicrography, within a heading other than that of the materials used does
cinephotomicrography or product, not exceed 30 % of the
microprojection ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product,
- the value of all the non-originating
materials used does not exceed the
value of all the originating materials
used
ex 9014 Other navigational instruments Manufacture in which the value of all
and appliances the materials used does not exceed
40 % of the ex-works price of the
product

105
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

9015 Surveying (including Manufacture in which the value of all

photogrammetrical surveying), the materials used does not exceed
hydrographic, oceanographic, 40 % of the ex-works price of the
hydrological, meteorological or product
geophysical instruments and
appliances, excluding
compasses; rangefinders

9016 Balances of a sensitivity of 5 cg Manufacture in which the value of all

or better, with or without the materials used does not exceed
weights 40 % of the ex-works price of the
product
9017 Drawing, marking-out or Manufacture in which the value of all
mathematical calculating the materials used does not exceed
instruments (for example, 40 % of the ex-works price of the
drafting machines, pantographs, product
protractors, drawing sets, slide
rules, disc calculators);
instruments for measuring
length, for use in the hand (for
example, measuring rods and
tapes, micrometers, callipers),
not specified or included
elsewhere in this chapter

9018 Instruments and appliances used

in medical, surgical, dental or
veterinary sciences, including
scintigraphic apparatus, other
electro-medical apparatus and
sight-testing instruments:
- Dentists' chairs incorporating Manufacture from materials of any Manufacture in which
dental appliances or dentists' heading, including other materials of the value of all the
spittoons heading 9018 materials used does
not exceed 40 % of the
ex-works price of the
product
- Other Manufacture in which: Manufacture in which
- all the materials used must be the value of all the
classified within a heading other than materials used does
that of the product, not exceed 25 % of the
ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product
9019 Mechano-therapy appliances; Manufacture in which: Manufacture in which
massage apparatus; - all the materials used are classified the value of all the
psychological aptitude-testing within a heading other than that of the materials used does
apparatus; ozone therapy, product, not exceed 25 % of the
oxygen therapy, aerosol therapy, ex-works price of the
artificial respiration or other - the value of all the materials used product
therapeutic respiration apparatus does not exceed 40 % of the ex-works
price of the product

106
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

9020 Other breathing appliances and Manufacture in which: Manufacture in which

gas masks, excluding protective - all the materials used are classified the value of all the
masks having neither mechanical within a heading other than that of the materials used does
parts nor replaceable filters product, not exceed 25 % of the
ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product
9024 Machines and appliances for Manufacture in which the value of all
testing the hardness, strength, the materials used does not exceed
compressibility, elasticity or 40 % of the ex-works price of the
other mechanical properties of product
materials (for example, metals,
wood, textiles, paper, plastics)

9025 Hydrometers and similar floating Manufacture in which the value of all
instruments, thermometers, the materials used does not exceed
pyrometers, barometers, 40 % of the ex-works price of the
hygrometers and psychrometers, product
recording or not, and any
combination of these instruments

9026 Instruments and apparatus for Manufacture in which the value of all
measuring or checking the flow, the materials used does not exceed
level, pressure or other variables 40 % of the ex-works price of the
of liquids or gases (for example, product
flow meters, level gauges,
manometers, heat meters),
excluding instruments and
apparatus of heading 9014, 9015,
9028 or 9032
9027 Instruments and apparatus for Manufacture in which the value of all
physical or chemical analysis the materials used does not exceed
(for example, polarimeters, 40 % of the ex-works price of the
refractometers, spectrometers, product
gas or smoke analysis
apparatus); instruments and
apparatus for measuring or
checking viscosity, porosity,
expansion, surface tension or the
like; instruments and apparatus
for measuring or checking
quantities of heat, sound or light
(including exposure meters);
microtomes

9028 Gas, liquid or electricity supply

or production meters, including
calibrating meters 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: Manufacture in which

107
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

- in which the value of all the the value of all the

materials used does not exceed 40 % materials used does
of the ex-works price of the product, not exceed 30 % of the
ex-works price of the
- where the value of all the non- product
originating materials used does not
exceed the value of the originating
materials used
9029 Revolution counters, production Manufacture in which the value of all
counters, taximeters, the materials used does not exceed
mileometers, pedometers and the 40 % of the ex-works price of the
like; speed indicators and product
tachometers, other than those of
heading 9014 or 9015;
stroboscopes
9030 Oscilloscopes, spectrum Manufacture in which the value of all
analysers and other instruments the materials used does not exceed
and apparatus for measuring or 40 % of the ex-works price of the
checking electrical quantities, product
excluding meters of
heading 9028; instruments and
apparatus for measuring or
detecting alpha, beta, gamma, X-
ray, cosmic or other ionizing
radiations
9031 Measuring or checking Manufacture in which the value of all
instruments, appliances and the materials used does not exceed
machines, not specified or 40 % of the ex-works price of the
included elsewhere in this product
chapter; profile projectors

9032 Automatic regulating or Manufacture in which the value of all

controlling instruments and the materials used does not exceed
apparatus 40 % of the ex-works price of the
product
9033 Parts and accessories (not Manufacture in which the value of all
specified or included elsewhere the materials used does not exceed
in this chapter) for machines, 40 % of the ex-works price of the
appliances, instruments or product
apparatus of Chapter 90

ex Chapter 91 Clocks and watches and parts Manufacture in which the value of all
thereof; except for: the materials used does not exceed
40 % of the ex-works price of the
product
9105 Other clocks Manufacture: Manufacture in which
- in which the value of all the the value of all the
materials used does not exceed 40 % materials used does
of the ex-works price of the product, not exceed 30 % of the
ex-works price of the
- where the value of all the non- product
originating materials used does not
exceed the value of the originating
materials used

108
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

9109 Clock movements, complete and Manufacture in which: Manufacture in which

assembled - the value of all the materials used the value of all the
does not exceed 40 % of the ex-works materials used does
price of the product, not exceed 30 % of the
ex-works price of the
- the value of all the non-originating product
materials used does not exceed the
value of all the originating materials
used
9110 Complete watch or clock Manufacture in which: Manufacture in which
movements, unassembled or - the value of all the materials used the value of all the
partly assembled (movement does not exceed 40 % of the ex-works materials used does
sets); incomplete watch or clock price of the product, and not exceed 30 % of the
movements, assembled; rough ex-works price of the
watch or clock movements - within the above limit, the value of product
all the materials of heading 9114 used
does net exceed % 10 of the ex-works
price of the product
9111 Watch cases and parts thereof Manufacture in which: Manufacture in which
- all the materials used are classified the value of all the
within a heading other than that of the materials used does
product, not exceed 30 % of the
ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product
9112 Clock cases and cases of a Manufacture in which: Manufacture in which
similar type for other goods of - all the materials used are classified the value of all the
this chapter, and parts thereof within a heading other than that of the materials used does
product, not exceed 30 % of the
ex-works price of the
- the value of all the materials used product
does not exceed 40 % of the ex-works
price of the product
9113 Watch straps, watch bands and
watch bracelets, and parts
thereof:
- Of base metal, whether or not Manufacture in which the value of all
gold- or silver-plated, or of metal the materials used does not exceed
clad with precious metal 40 % of the ex-works price of the
product
- Other Manufacture in which the value of all
the materials used does not exceed
50 % of the ex-works price of the
product
Chapter 92 Musical instruments; parts and Manufacture in which the value of all
accessories of such articles the materials used does not exceed
40 % of the ex-works price of the
product
Chapter 93 Arms and ammunition; parts and Manufacture in which the value of all
accessories thereof the materials used does not exceed
50 % of the ex-works price of the
product

109
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex Chapter 94 Furniture; bedding, mattresses, Manufacture in which all the materials Manufacture in which
mattress supports, cushions and used are classified within a heading the value of all the
similar stuffed furnishings; other than that of the product materials used does
lamps and lighting fittings, not not exceed 40 % of the
elsewhere specified or included; ex-works price of the
illuminated signs, illuminated product
name-plates and the like;
prefabricated buildings; except
for:

ex 9401 and Base metal furniture, Manufacture in which all the materials Manufacture in which
ex 9403 incorporating unstuffed cotton used are classified within a heading the value of all the
cloth of a weight of 300 g/m2 or other than that of the product materials used does
less or not exceed 40 % of the
ex-works price of the
Manufacture from cotton cloth already product
made up in a form ready for use of
heading 9401 or 9403, provided
- its value does not exceed 25 % of
the ex-works price of the product,
- all the other materials used must be
originating and are classified in a
heading other than heading 9401
or 9403
9405 Lamps and lighting fittings Manufacture in which the value of all
including searchlights and the materials used does not exceed
spotlights and parts thereof, not 50 % of the ex-works price of the
elsewhere specified or included; product
illuminated signs, illuminated
name-plates and the like, having
a permanently fixed light source,
and parts thereof not elsewhere
specified or included

9406 Prefabricated buildings Manufacture in which the value of all

the materials used does not exceed
50 % of the ex-works price of the
product
ex Chapter 95 Toys, games and sports Manufacture in which all the materials
requisites; parts and accessories used are classified within a heading
thereof; except for: other than that of the product
9503 Other toys; reduced-size Manufacture in which:
("scale") models and similar - all the materials used are classified
recreational models, working or within a heading other than that of the
not; puzzles of all kinds product,
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
ex 9506 Golf clubs and parts thereof Manufacture in which all the materials
used are classified within a heading
other than that of the product.
However, roughly shaped blocks for
making golf-club heads may be used

110
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status

ex Chapter 96 Miscellaneous manufactured Manufacture in which all the materials

articles; except for: used are classified within a heading
other than that of the product
ex 9601 and Articles of animal, vegetable or Manufacture from "worked" carving
ex 9602 mineral carving materials materials of the same heading
ex 9603 Brooms and brushes (except for Manufacture in which the value of all
besoms and the like and brushes the materials used does not exceed
made from marten or squirrel 50 % of the ex-works price of the
hair), hand-operated mechanical product
floor sweepers, not motorized,
paint pads and rollers, squeegees
and mops
9605 Travel sets for personal toilet, Each item in the set must satisfy the
sewing or shoe or clothes rule which would apply to it if it were
cleaning not included in the set. However, non-
originating articles may be
incorporated, provided their value does
not exceed 15% of the ex-works price
of the set
9606 Buttons, press-fasteners, snap- Manufacture in which:
fasteners and press-studs, button - all the materials used are classified
moulds and other parts of these within a heading other than that of the
articles; button blanks product,
- the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
9608 Ballpoint pens; felt-tipped and Manufacture in which all the materials
other porous-tipped pens and used are classified within a heading
markers; fountain pens, other than that of the product.
stylograph pens and other pens; However, nibs or nib-points of the
duplicating stylos; propelling or same heading as the product may be
sliding pencils; pen-holders, used
pencil-holders and similar
holders; parts (including caps
and clips) of the foregoing
articles, other than those of
heading 9609
9612 Typewriter or similar ribbons, Manufacture in which:
inked or otherwise prepared for - all the materials used are classified
giving impressions, whether or within a heading other than that of the
not on spools or in cartridges; product,
ink-pads, whether or not inked,
with or without boxes - the value of all the materials used
does not exceed 50 % of the ex-works
price of the product
ex 9613 Lighters with piezo-igniter Manufacture in which the value of all
the materials of heading 9613 used
does not exceed 30 % of the ex-works
price of the product
ex 9614 Smoking pipes and pipe bowls Manufacture from roughly-shaped
blocks
Chapter 97 Works of art, collectors' pieces Manufacture in which all the materials
and antiques used are classified within a heading
other than that of the product

111
 List of footnotes

(1) The exception concerning Zea indurata maize is applicable until 31.12.2002.

(2) For the special conditions relating to "specific processes", see Introductory Notes 7.1
and 7.3.

(3) For the special conditions relating to "specific processes", see Introductory Note 7.2.

(4) 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 manufacture of colouring
preparations, provided they must be not classified in another heading in Chapter 32

(5) A "group" is regarded as any part of the heading separated from the rest by a
semicolon

(6) In the case of the products composed of materials classified within both headings 3901
to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this
restriction only applies to that group of materials which predominates by weight in the
product.

(7) The following foils are considered as highly transparent: foils, the optical dimming of
which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e.
Hazefactor), is less than 2 %.

(8) For special conditions relating to products made of a mixture of textile materials, see
Introductory Note 5.

(9) The use of this material is restricted to the manufacture of woven fabrics of a kind

(10) See Introductory Note 6.

(11) For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or
assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape),
see Introductory Note 6.

(12) SEMII - Semiconductor Equipment and Materials Institute Incorporated

(13) This rule must apply until 31.12.2005.

112
 ANNEX III

Certificate of origin, Form A

1. Certificates of Origin Form A must conform to the specimen shown in this annex. The
use of English or French for the notes on the reverse of the certificate shall not be
obligatory. Certificates shall be made out in English or French. If completed by hand,
entries must be in ink and in capital letters.

2. Each certificate shall measure 210 x 297 mm; a tolerance up to plus 5 mm or minus 8
mm in the length may be allowed. The paper used shall be white writing paper, sized,
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.

If the certificates have several copies, only the top copy which is the original shall be
printed with a printed guilloche-pattern background.

3. Each certificate shall bear a serial number, printed or otherwise, by which it can be
identified.

113
.

114
1. Goods consigned from (Exporters business name, address, Reference No
country)
GENERALIZED SYSTEM OF PREFERENCES
CERTIFICATE OF ORIGIN
(Combined declaration and certificate)
FORM A
2. Goods consigned to (Consignees name, address, country)
Issued in ..................................................................................
(country)

See notes overleaf

3. Means of transport and route (as far as known) 4. For official use

5. Item 6. Marks and 7. Number and kind of packages, description of goods 8. Origin 9. Gross 10. Number
num- numbers of criterion weight and date
ber packages (see Notes or other of invoices
overleaf) quantity

11. Certification 12. Declaration by the exporter

The undersigned hereby declares that the above details

It is hereby certified, on the basis of control carried out, and statements are correct; that all the goods were produced in

...............................................................................................
that the declaration by the exporter is correct. (country)

and that they comply with the origin requirements specified for
those goods in the Generalized System of Preferences for
goods exported to

...................................................................................................
(importing country)

............................................................................................................. ............................................................................
Place and date, signature and stamp of certifying authority Place and date, signature of authorized signatory

115
 NOTES (2007)

I. Countries which accept Form A for the purposes of the generalized system of preferences (GSP):

Australia* European Union:

Belarus Austria Finland Netherlands
Canada Belgium France Poland
Japan Bulgaria Hungary Portugal
New Zealand** Cyprus Ireland Romania
Norway Czech Republic Italy Slovakia
Russian Federation Denmark Latvia Slovenia
Switzerland including Liechtenstein*** Estonia Lithuania Spain
Turkey Germany Luxembourg Sweden
United States of America**** Greece Malta United
Kingdom

Full details of the conditions covering admission to the GSP in these countries are obtainable from the
designated authorities in the exporting preference-receiving countries or from the customs authorities of the
preference-giving countries listed above. An information note is also obtainable from the UNCTAD secretariat.

II. General conditions

To qualify for preference, products must:

(a) fall within a description of products eligible for preference in the country of destination. The description
entered on the form must be sufficiently detailed to enable the products to be identified by the customs
officer examining them;
(b) comply with the rules of origin of the country of destination. Each article in a consignment must
qualify separately in its own right; and,
(c) comply with the consignment conditions specified by the country of destination. In general, products
must be consigned direct from the country of exportation to the country of destination but most
preference-giving countries accept passage through intermediate countries subject to certain conditions.
(For Australia, direct consignment is not necessary).

III. Entries to be made in Box 8

Preference products must either be wholly obtained in accordance with the rules of the country of destination or
sufficiently worked or processed to fulfil the requirements of that country's origin rules.
(a) Products wholly obtained: for export to all countries listed in Section I, enter the letter "P" in Box 8 (for
Australia and New Zealand Box 8 may be left blank).
(b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box
8 should be as follows:
(1) United States of America: for single country shipments, enter the letter "Y" in Box 8, for
shipments from recognized associations of counties, enter the letter "Z", followed by the sum of
the cost or value of the domestic materials and the direct cost of processing, expressed as a
percentage of the ex-factory price of the exported products; (example "Y" 35% or "Z" 35%).
(2) Canada: for products which meet origin criteria from working or processing in more than one
eligible least developed country, enter letter "G" in Box 8; otherwise "F".
(3) The European Union, Japan, Norway, Switzerland including Liechtenstein, and Turkey; enter the
letter "W" in Box 8 followed by the Harmonized Commodity Description and coding system
(Harmonized System) heading at the 4-digit level of the exported product (example "W" 96.18).
(4) Russian Federation: for products which include value added in the exporting preference-receiving
country, enter the letter "Y" in Box 8 followed by the value of imported materials and components
expressed as a percentage of the fob price of the exported products (example "Y" 45%); for
products obtained in a preference-receiving country and worked or processed in one or more other
such countries, enter "Pk".
(5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration
be properly made in Box 12.
_______________________

* For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A,
accompanied by the normal commercial invoice, is an acceptable alternative, but official certification is not
required.
** Official certification is not required.
*** The Principality of Liechtenstein forms, pursuant to the Treaty of 29 March 1923, a customs union with
Switzerland.
**** The United States does not require GSP Form A. A declaration setting forth all pertinent detailed information
concerning the production or manufacture of the merchandise is considered sufficient only if requested by the
district collector of Customs.
116
1. Expditeur (nom, adresse, pays de lexportateur) Rfrence N
SYSTME GNRALIS DE PRFRENCES
CERTIFICAT DORIGINE
( Dclaration et certificat)
FORMULE A
2. Destinataire (nom, adresse, pays)
Dlivr en .......................................................................
(pays)

Voir notes au verso

3. Moyen de transport et itinraire (si connus) 4. Pour usage officiel

5. N 6. Marques et 7. Nombre et type de colis; description des marchandises 8. Critre 9. Poids brut 10. N et date
dor- numros dorigine ou quantit de la
dre des colis (voir notes facture
au verso)

11. Certificat 12. Dclaration de lexportateur

Le soussign dclare que les mentions et indications ci-dessus

Il est certifi, sur la base du contrle effectu, que la dclaration
sont exactes, que toutes ces marchandises ont t produites en
de lexportateur est exacte.
......................................................................................................................
(nom du pays)

et quelles remplissent les conditions dorigine requises par le

systme gnralis de prfrences pour tre exportes
destination de

......................................................................................................................
(nom du pays importateur)

......................................................................................................................
.............................................................................................................. Lieu et date, signature du signataire habilit
Lieu et date, signature et timbre de lautorit dlivrant le certificat

117
 NOTES (2007)

I. Pays qui acceptent la formule A aux fins du systme gnralis de prfrences (SGP):

Australie* Union Europenne:

Belarus Allemagne France Pays-Bas
Canada Autriche Grce Pologne
Etats-Unis d'Amrique*** Belgique Hongrie Portugal
Fdration de Russie Bulgarie Irlande Rpublique tchque
Japon Chypre Italie Roumanie
Norvge Danemark Lettonie Royaume-Uni
Nouvelle-Zlande** Espagne Lituanie Slovaquie
Suisse y compris Liechtenstein**** Estonie Luxembourg Slovnie
Turquie Finlande Malte Sude

Des dtails complets sur les conditions rgissant l'admission au bnfice du SGP dans ce pays peuvent tre
obtenus des autorits dsignes par les pays exportateurs bnficiaires ou de l'administration des douanes des
pays donneurs qui figurent dans la liste ci-dessus. Une note d'information peut galement tre obtenue du
secrtariat de la CNUCED.

II. Conditions gnrales

Pour tre admis au bnfice des prfrences, les produits doivent:

(a) correspondre la dfinition tablie des produits pouvant bnficier du rgime de prfrences dans les pays de
destination. La description figurant sur la formule doit tre suffisamment dtaille pour que les produits
puissent tre identifis par l'agent des douanes qui les examine;
(b) satisfaire aux rgles d'origine du pays de destination. Chacun des articles d'une mme expdition doit
rpondre aux conditions prescrites; et
(c) satisfaire aux conditions d'expdition spcifies par le pays de destination. En gnral, les produits doivent
tre expdis directement du pays d'exportation au pays de destination; toutefois, la plupart des pays
donneurs de prfrences acceptent sous certaines conditions le passage par des pays intermdiaires (pour
l'Australie, l'expdition directe n'est pas ncessaire).

III. Indications porter dans la case 8

Pour bnficier des prfrences, les produits doivent avoir t, soit entirement obtenus, soit suffisamment
ouvrs ou transforms conformment aux rgles d'origine des pays de destination.
(a) Produits entirement obtenus: pour l'exportation vers tous les pays figurant dans la liste de la section, il y a
lieu d'inscrire la lettre "P" dans la case 8 (pour l'Australie et la Nouvelle-Zlande, la case 8 peut tre laisse
en blanc).
(b) Produits suffisamment ouvrs ou transforms: pour l'exportation vers les pays figurant ci-aprs, les
indications porter dans la case 8 doivent tre les suivantes:
(1) Etats Unis d'Amrique: dans le cas d'expdition provenant d'un seul pays, inscrire la lettre "Y" ou, dans le
cas d'expditions provenant d'un groupe de pays reconnu comme un seul, la lettre "Z", suivie de la somme
du cot ou de la valeur des matires et du cot direct de la transformation, exprime en pourcentage du
prix dpart usine des marchandises exportes (exemple: "Y" 35% ou "Z" 35%);
(2) Canada: il y a lieu d'inscrire dans la case 8 la lettre "G" pur les produits qui satisfont aux critres d'origine
aprs ouvraison ou transformation dans plusieurs des pays les moins avancs; sinon, inscrire la lettre "F";
(3) Japon, Norvge, Suisse y compris Liechtenstein, Turquie et l'Union europenne: inscrire dans la case 8 la
lettre "W" suivie de la position tarifaire quatre chiffres occupe par le produit export dans le Systme
harmonis de dsignation et de codification des marchandises (Systme harmonis) (exemple "W" 96.18);
(4) Fdration de Russie: pour les produits avec valeur ajoute dans le pays exportateur bnficiaire de
prfrences, il y a lieu d'inscrire la lettre "Y" dans la case 8, en la faisant suivre de la valeur des matires
et des composants imports, exprime en pourcentage du prix fob des marchandises exportes (exemple:
"Y" 45%); pour les produits obtenus dans un pays bnficiaire de prfrences et ouvrs ou transforms
dans un ou plusieurs autres pays bnficiaires, il y a lieu d'inscrire les lettre "Pk" dans la case 8;
(5) Australie et Nouvelle-Zlande: il n'est pas ncessaire de remplir la case 8. Il suffit de faire une
dclaration approprie dans la case 12.
____________________

* Pour l'Australie, l'exigence de base est une attestation de l'exportateur sur la facture habituelle. La formule A,
accompagne de la facture habituelle, peut tre accepte en remplacement, mais une certification officielle n'est pas
exige.
** Un visa officiel n'est pas exig.
*** Les Etats-Unis n'exigent pas de certificat SGP Formule A. Une dclaration reprenant toute information approprie et
dtaille concernant la production ou la fabrication de la marchandise est considre comme suffisante, et doit tre
prsente uniquement la demande du receveur des douanes du district (District collector of Customs).
**** D'aprs l'Accord du 29 mars 1923, la Principaut du Liechtenstein forme une union douanire avec la Suisse.
118
 ANNEX IV

Movement certificate EUR.1 and

Application for Movement certificate EUR.1

1. Each certificate shall measure 210 x 297 mm; a tolerance up to plus 5 mm or minus 8
mm in the length may be allowed. The paper used shall 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.

2. The competent authorities of the Republic of Turkey may reserve the right to print the
forms themselves or may have them printed by approved printers. In the latter case,
each form must include a reference to such approval. Each form must 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.

119
120
 DOLAIM SERTFKASI
MOVEMENT CERTIFICATE
1. hracat (Ad, Ak adresi, lke)
Exporter (Name, full address, country)
EUR.1 No A
000.000
Bu formu doldurmadan nce arkadaki notlar okuyunuz.
See notes overleaf before completing this form.
2. Certificate used in preferential trade between
...........................................
ve/and
..................................................................
arasndaki tercihli ticarette kullanlan sertifikadr.
3. Maln Gnderildii ahs (Ad, Ak Adresi, lke) (Tercihe bal) (lgili lkeler, lke gruplar veya alanlarn yaznz.)
Consignee (Name, full address, country) (Optional) (Insert appropriate countries, groups of countries or territories)
4. rnlerin menei 5. Var lkesi veya
saylan lke, lkeler lkeler grubu
grubu veya alanlar Country, group of
Country, group of countries or territory of
countries or territory destination
in which the products
are considered as
originating

6. Tamaya ilikin bilgiler (Tercihe Bal) 7. Gzlemler

Transport details (Optional) Remarks

11
8. Sra No; kolilerin marka ve iaretleri, say ve trleri 1; Eyan111n tanm. 9. Brt arlk (kg) 10. Faturalar
Item number; Marks and numbers; Number and kind of package ; Description of goods veya dier ller (Tercihe
(Litre, metrekp, Bal)
v.s.) Invoices
Gross weight (kg) or (Optional)
other measure (litres,
m3, etc.)

11.GMRK VZES 12. IHRACATININ BEYANI

CUSTOMS ENDORSEMENT DECLARATION BY THE EXPORTER
Aada imzas bulunan ben, yukarda belirtilen
Onaylanan Beyan /Declaration certified
eyann bu belgenin dzenlenmesi iin gerekli
hra Belgesi222/Export document 222
olan koullara uygun olduunu beyan ederim.
Form ......................................................No............ .................. I, the undersigned, declare that the goods
described above meet the conditions required for
Gmrk daresi /CustomsOffice ..................................................
the issue of this certificate.
Dzenleyen lke veya Alan /Issuing country or
Yer ve Tarih/Place and date
territory ........................................................................................
................................................................................
...............
Tarih /Date ...................................................................................

.....................................................................................
Mhr
(Stamp) (mza)/(Signature)
......................................................................................................
.
(mza) /(Signature)

1
Eya ambalajl deilse, yerine gre eyann saysn veya dkme olduunu belirtiniz.
If goods are not packed, indicate number of articles or state "in bulk" as appropriate.

121
 14. KONTROLN SONUCU/RESULT OF VERIFICATION
13. DORULUUN KONTROL STEM/
REQUEST FOR VERIFICATION, to:
Yaplan kontrol, bu sertifikann (*)
Verification carried out shows that this certificate (*)
Belirtilen gmrk idaresince dzenlendiini ve ierdii bilgilerin doru
olduunu gstermektedir.
Was issued by the customs office indicated and that the information
contained therein is accurate.
Bu sertifikann doruluk ve kurallara uygunluunun kontrol Doruluk ve kurallara uygunluk koullarna cevap vermediini
talep edilir. gstermektedir. (Ekteki aklamalara baknz.)
Verification of the authenticity and accurancy of this certificate Does not meet the requirements as to authenticity and accuracy (see remarks
is requested appended).

........................................................................
(Yer ve tarih)/(Place and date) ...........................................................................................................
(Yer ve tarih )/(Place and date)

Mhr/ Stamp

Mhr/Stamp

............................. ........................................
(mza) /(Signature) ...............................................................
(mza) /(Signature)
________________________
(*) Uygun olan kutuya (X) iareti koyunuz.
(*) Insert X in the appropriate box.

NOTLAR

1. Sertifikalar, silinmeler veya birbiri zerine yazlm kelimeler ihtiva edemez. Deiiklikler doru olmayan
kaytlarn zeri izilmek ve gerekli dzeltmeler eklenmek suretiyle yaplr. Byle bir deiiklik, sertifikay
dzenleyen kii tarafndan paraf edilmeli ve dzenlendii lke gmrk idaresi tarafndan onaylanmaldr.

2. Sertifikaya kaydedilen maddeler arasnda boluk braklmamal ve her bir madde nne bir sra numaras
konulmaldr. Son maddenin hemen altna yatay bir izgi ekilmelidir. Kullanlmayan yerler, sonradan bir eklemeyi
imkansz klmak zere ayn ekilde iptal edilmelidir.

3. Eya, ticari faaliyetlere uygun olarak ve tehis edilmelerini salayacak yeterli ayrntlarla tanmlanmaldr.

NOTES

1. Certificates must not contain erasures or words written over one another. Any alterations 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 space 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.

*Bu belge Trkiye Cumhuriyeti, Babakanlk Gmrk Mstearlnn izni ile baslmtr.
*Printer approved by Undersecretariat for Customs, Prime Ministry of the Republic of Turkey.

22
Yalnz ihracat lke kurallarnn gerekli grd yerleri doldurunuz.Comp
2

122
 DOLAIM SERTFKASI N BAVURU
APPLICATION FOR A MOVEMENT CERTIFICATE

1. hracat (Ad, Ak adresi, lke)

Exporter (Name, full address, country)
EUR.1 No A
000.000
Bu formu doldurmadan nce arkadaki notlar okuyunuz.
See notes overleaf before completing this form.
2. Certificate used in preferential trade between
...........................................
ve/and
..................................................................
arasndaki tercihli ticarette kullanlan sertifika iin bavurudur.
3. Maln Gnderildii ahs (Ad, Ak Adresi, lke) (Tercihe bal) (lgili lkeler, lke gruplar veya alanlarn yaznz.)
Consignee (Name, full address, country) (Optional) (Insert appropriate countries, groups of countries or territories)
4. rnlerin menei 5. Var lkesi veya
saylan lke, lkeler lkeler grubu
grubu veya alanlar Country, group of
Country, group of countries or territory of
countries or territory destination
in which the products
are considered as
originating

6. Tamaya ilikin bilgiler (Tercihe Bal) 7. Gzlemler

Transport details (Optional) Remarks

22
8. Sra No; kolilerin marka ve iaretleri, say ve trleri 2; Eyan111n tanm. 9. Brt arlk (kg) 10. Faturalar
Item number; Marks and numbers; Number and kind of package ; Description of goods veya dier ller (Tercihe
(Litre, metrekp, Bal)
v.s.) Invoices
Gross weight (kg) or (Optional)
other measure (litres,
m3, etc.)

2
Eya ambalajl deilse, yerine gre eyann saysn veya dkme olduunu belirtiniz.

123
124
 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 enable these goods to meet the above
conditions:
.
.
.

SUBMIT the following supporting documents ( 333):

.
.
.

UNDERTAKE to submit, at the request of the appropriate authorities, any supporting

evidence which these authorities may require for the purpose of issuing the attached
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)

111
For example: import documents, movement certificates, invoices, manufacturers declarations, etc.,
referring to the products used in manufacture or to the goods re-exported in the same state.

125
126
 ANNEX V

Invoice Declaration
The invoice declaration, 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.

Turkish version

bu belge (Gmrk Onay No:..1) kapsamndaki maddelerin ihracats, aksi aka

belirtilmedike, bu maddelerin Trkiye Cumhuriyetinin Genelletirilmi Preferanslar Sistemi
Mene Kurallarna gre2 tercihli meneli maddeler olduunu beyan eder.

English version

The exporter of the products covered by this document (customs authorization No ...1)
declares that, except where otherwise clearly indicated, these products are of ... preferential
origin 2 according to rules of origin of the Generalized System of Preferences of the Republic
of Turkey.

French version

L'exportateur des produits couverts par le prsent document (autorisation douanire n ...1)
dclare que, sauf indication claire du contraire, ces produits ont l'origine prfrentielle ... 2 au
sens des rgles dorigine du Systme de prfrences tarifaires gnralises de la Rpublique
de Turquie.

3
(Place and date)

. ................................ 4
(Signature of the exporter. In addition, the name of
the person signing the declaration has to be indicated
in clear script)

1
When the invoice declaration is made out by an approved exporter within the meaning of Article 38 of
this Decision, the authorization number of the approved exporter must be enter in this space. When the
invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or
the space left blank.

2 Origin of products to be indicated.

3 These indications may be omitted if the information is contained on the document itself.

4 See paragraph 5 of Article 26. In cases where the exporter is not required to sign, the exemption of
signature also implies the exemption of the name of the signatory.

127
128
 ANNEX VI

Working excluded from the Generalized System of Preferences

Regional Cumulation
Working such as:

- Fitting of buttons and/or other types of fastenings,

- Making of buttonholes,
- Finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and
dresses etc,
- Hemming of handkerchiefs, table linen etc,
- Fitting of trimmings and accessories such as pockets, labels, badges, etc,
- Ironing and other preparations of garments for sale ready made,
- Or any combination of such working.

129
130
 ANNEX VII

The List of the Least Developed Countries*

Afghanistan Haiti Samoa
Angola Cambodia So Tom and Principe
Bangladesh Kiribati Senagal
Benin Comoros Sierra Leone
Bhutan Democratic Republic of Congo Solomon Islands
Burkina Faso Laos Somalia
Burundi Lesotho Sudan
Cape Verde Liberia Tanzania
Djibuti Madagascar Togo
Chad Malawi Tuvalu
East Timor Maldives Uganda
Equatorial Guinea Mali Vanuatu
Eritrea Mauritania Yemen
Ethiopia Mozambique Zambia
Gambia Myanmar
Guinea Nepal
Guinea-Bissau Niger
Central African Republic
Rwanda

*The list has been prepared according to Annex 3 of the Import Regime which was published in the Official
Journal, dated 30 December 2006 and No: 26392 (bis 2)

131
132
 PART III:
LIST OF PRODUCTS COVERED UNDER THE
GSP SCHEME OF TURKEY
Table 1
List of products covered under the GSP scheme of Turkey, by sectors
Sector Description Product Coverage
Number

1 Other products of animal origin 0509.00.90.00.11,12

2 Lac, gums and resins 1302.12.00.10.11,12; 1302.12.00.90.11,12; 1302.13;
1302.20.10.90; 1302.20.90.90
3 Waxes of animal and vegetable origin 1505.00.10; 1516.20.10; 1517.90.93; 1518.00.10;
1518.00.91; 1518.00.95.10,90; 1518.00.99;
1521.90.99.00.11,19; 1522.00.10
4 Edible preparations and beverages; products 1702.90.10; 1704.90.10; 18.03; 18.04; 18.05;
of tobacco 1806.10.15; 1901.90.91; 2001.90.60; 2008.11.10;
2008.91; 2101.11.11.10,90; 2101.11.19.10,90;
2101.12.92.10,90; 2101.20.20.00.11,19; 2101.20.92;
2101.30.11,91; 2102.10.10,90; 2102.20.11.10,90;
2102.20.19.1
5 Mineral products Chapters 25-27 (Including chapters 25 and 27)

6 Products of chemical or allied industries Chapters 28-38 (Including chapters 28 and 38)
7 Plastics and rubber Chapters 39 and 40
8 Leather, raw hides, and skins Chapters 41-43 (Including Chapters 41 and 43)
9 Wood Chapters 41-46 (Including Chapters 44 and 46)
10 Paper Chapters 47-49 (Including Chapters 47 and 49)
11 (a) Textile Chapters 50-60 (Including Chapters 50 and 60)
11 (b) Clothing Chapters 61-63 (Including Chapters 61 and 63)
12 Footwear Chapters 64-67 (Including Chapters 64 and 67)
13 Glass and ceramic Chapters 68-70 (Including Chapters 68 and 70)
14 Jewellery and precious metals Chapter 71
15 Base metals and articles of base metals other Chapters 72-83 (Including Chapters 72 and 83 ) other
than ECSC products than ECSC products
16 Electro-mechanics Chapters 84 and 85

17 Transport equipment Chapters 86-89 (Including Chapters 86 and 89)

18 Optical and clocks Chapters 90-92 (Including Chapters 90 and 92)
20 Miscellaneous Chapters 94-96 (Including Chapters 94 and 96)
21 Works of art collectors' pieces and antiques Chapters 97-99 (Including Chapters 97 and 99)

133
134
 Table 2
List of products covered under the GSP scheme of Turkey
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

0509009000 Other 0 0 1.6 5.1

1302120010 Medicinal 0 0 0 3,2
1302120090 Other 0 0 0 3,2
1302130000 Of hops 0 0 0 3,2
1302190500 Vanilla oleoresin 0 0 0 3
1302201090 Other 0 0 13.4 19.2
1302209090 Other 0 0 7.7 11,2
1505001000 Wool grease, crude 0 0 0 3,2
1516201000 Hydrogenated castor oil, so called "opalwax" 0 0 0 3.4
1517909300 Edible mixtures or preparations of a kind used as mould 0 0 0 2.9
release preparations
1518001000 Linoxyn 0 0 4.2 7.7
1518009100 Animal or vegetable fats and oils and their fractions, 0 0 4.2 7.7
boiled, oxidized, dehydrated, sulphurized, blown,
polymerized by heat in vacuum or in inert gas or
otherwise chemically modified, excluding those of
heading 1516
1518009510 Oils (for industrial uses) 0 0 0 2
1518009590 Other 0 0 0 2
1518009900 Other 0 0 4.2 7.7
1521909900 Other 0 0 0 2.5
1522001000 Degras 0 0 0 3.8
1702901000 Chemically pure maltose 0 0 8.9 12,8
1704901000 Liquorice extract containing more than 10 % by weight 0 0 9.3 13,4
of sucrose but not containing other added substances
1803100000 Not defatted 0 0 6.1 9.6
1803200000 Wholly or partly defatted 0 0 6.1 9.6
1804000000 Cocoa butter, fat and oil 0 0 4.2 7.7
1805000000 Cocoa powder, not containing added sugar or other 0 0 2.8 8
sweetening matter invert sugar expressed as sucrose) or
isoglucose expressed as sucrose
1806101500 Containing no sucrose or containing less than 5 % by 0 0 2.8 8
weight of sucrose (including invert sugar expressed as
sucrose) or isoglucose expressed as sucrose
1901909100 Containing no milkfats, sucrose, isoglucose, glucose or 0 0 0 12,8
starch or containing less than 1,5 % milkfat, 5 % sucrose
(including invert sugar) or isoglucose, 5 % glucose or
starch, excluding food preparations in powder form of
goods of headings 04 01 to 04 04
2001906000 Palm hearts 0 0 3.5 10
2008111000 Peanut butter 0 0 12.8 12,8
2008910000 Palm hearts 0 0 10 10
2101111110 In powder form 0 0 3.1 9
2101111190 Other 0 0 3.1 9
2101111910 In powder form 0 0 3.1 9
2101111990 Other 0 0 3.1 9
2101129210 Containing no milkfats, milk proteins, sucrose, 0 0 8 11.5
isoglucose, glucose or starch or containing less than 1,5
% milkfat, 2,5 % milk proteins, 5% sucrose or
isoglucose, 5 % glucose or starch
2101129290 Other 0 0 8 11.5
2101202000 Extracts, essences or concentrates 0 0 0 6
2101209200 With a basis of extracts, essences or concentrates of tea 0 0 0 6
or mate
2101301100 Roasted chicory 0 0 8 11.5

135
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2101309100 Of roasted chicory 0 0 9.8 14.1

2102101000 Culture yeast 0 0 7.4 10.9
2102109010 Brewery yeast 0 0 10.2 14.7
2102109090 Other 0 0 10.2 14.7
2102201110 Brewery yeast 0 0 4.8 8.3
2102201190 Other 0 0 4.8 8.3
2102201910 Brewery yeast 0 0 0 5.1
2102201990 Other 0 0 0 5.1
2102300000 Prepared baking powders 0 0 2.1 6.1
2103100000 Soya sauce 0 0 4.2 7.7
2103200000 Tomato ketchup and other tomato sauces 0 0 6.7 10.2
2103309000 Prepared mustard 0 0 5.5 9
2103909000 Other 0 0 4.2 7.7
2104101000 Dried 0 0 8 11.5
2104109000 Other 0 0 8 11.5
2104200000 Homogenised composite food preparations 0 0 9.8 14.1
2106902000 Compound alcholic preperations, other than those based 0 0 12.1 17,3 MIN 1
on odoriferous substances, of a kind used for EUR/%vol/hl
manufacture of beverages
2106909200 Containing no milkfats, sucrose, isoglucose, glucose 0 0 8.9 12.8
starchor containing by weight, less than 1,5 % milkfat, 5
% sucrose or isoglucose, 5 % glucose or starch
2202100000 Waters, including mineral waters and aerated waters, 0 0 6.1 9,6
containing added sugar or other sweetening matter or
flavoured
2202901000 Not containing products of headings 0401 to 0404 or fat 0 0 6.1 9,6
obtained from products of headings 0401 to 0404
2205101000 Of an actual alcoholic strength by volume of 18 % vol or 0 0 7,6 EUR/hl 10,9 EUR/hl
less
2205109000 Of an actual alcoholic strength by volume exceeding 18 0 0 4,4 EUR/hl 0,9 EUR
% vol %vol/hl+6,4
EUR/hl
2205901000 Of an actual alcoholic strength by volume of 18 % vol or 0 0 6,3 EUR/hl 9 EUR/hl
less
2205909000 Of an actual alcoholic strength by volume exceeding 18 0 0 0 0,9 EUR %vl/hl
% vol
2207100090 Other 0 0 19,2 EUR/hl 19,2 EUR/hl
2207200090 Other 0 0 10.2 10.2
2208401100 Rum with a content of volatile substances other than 0 0,6 0,6 0,6
ethyl and methyl alcohol equal to or exceeding 225 EUR/%vl/hl+3,2 EUR/%vl/hl+3,2 EUR/%vl/hl+3,2
grams per hectolitre of pure alcohol ( with a 10 % EUR/hl EUR/hl EUR/hl
tolerance)
2208403900 Other 0 0,6 0,6 0,6
EUR/%vl/hl+3,2 EUR/%vl/hl+3,2 EUR/%vl/hl+3,2
EUR/hl EUR/hl EUR/hl

2208405100 Rum with a content of volatile substances other than 0 0,6 EUR/%vl/hl 0,6 EUR/%vl/hl 0,6 EUR/%vl/hl
ethyl and methyl alcohol equal to or exceeding 225
grams per hectolitre of pure alcohol ( with a 10 %
tolerance)
2208409900 Other 0 0,6 EUR/%vl/hl 0,6 EUR/%vl/hl 0,6 EUR/%vl/hl
2208909190 Other 0 0 0,7 1
EUR/%vol/hl+4,4 EUR/%vol/hl+6,4
EUR/hl EUR/hl
2208909990 Other 0 0 0,7 EUR/%vol/hl 1 EUR/%vol/hl
2402100000 Cigars, cheroots and cigarillos, containing tobacco 0 0 9.1 26
2402201000 Containing cloves 0 0 6.5 10
2402209000 Other 0 0 40.3 57.6
2402900000 Other 0 0 40.3 57.6

136
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2403101000 In immediate packings of a net content not exceeding 0 0 52.4 74.9

500 g
2403109000 Other 0 0 52.4 74.9
2403910000 "Homogenized" or "reconstituted" tobacco 0 0 11.6 16.6
2403991000 Chewing tobacco and snuff 0 0 29.1 41.6
2403999000 Other 0 0 11.6 16.6
2501005100 Denatured or for industrial uses(including refining) other 0 1,7 EUR/ 1,7 EUR/ 1,7 EUR/
than the preservation or preparation of foodstuffs for 1000kg/net 1000kg/net 1000kg/net
human or animal consumption
2501009100 Salt suitable for human consumption 0 2,6 EUR/ 2,6 EUR/ 2,6 EUR/
1000kg/net 1000kg/net 1000kg/net
2501009910 Pure sodium chloride 0 2,6 EUR/ 2,6 EUR/ 2,6 EUR/
1000kg/net 1000kg/net 1000kg/net
2501009990 Other 0 2,6 EUR/ 2,6 EUR/ 2,6 EUR/
1000kg/net 1000kg/net 1000kg/net
2503009000 Other 0 0 0 1.7
2519901000 Magnesium oxide, other than calcined natural 0 0 0 1.7
magnesium carbonate
2522100000 Quick lime 0 0 0 1.7
2522200000 Slaked lime 0 0 0 1.7
2522300000 Hydraulic lime 0 0 0 1.7
2523100000 Cement clinkers 0 0 0 1.7
2523210000 White cement, whether or not artificially coloured 0 0 0 1.7
2523290000 Other 0 0 0 1.7
2523300000 Aluminous cement 0 0 0 1.7
2523901000 Blast furnace cement 0 0 0 1.7
2523908000 Other 0 0 0 1.7
2707101000 For use as a power or heating fuel 0 0 0 3
2707201000 For use as a power or heating fuel 0 0 0 3
2707301000 For use as a power or heating fuel 0 0 0 3
2707501000 For use as power or heating fuels 0 0 0 3
2707910000 Creosote oils 0 0 0 1.7
2707991100 Crude ligt oils of which 90 % or more by volume distils 0 0 0 1.7
at temperatures of up to 200 oC
2707995000 Basic products 0 0 0 1.7
2707998000 Phenols 0 0 0 1.2
2707999900 Other 0 0 0 1.7
2710111100 For undergoing a specific process(a) 0 0 0 4,7(1)
2710111500 For undergoing chemical transformation by a process 0 0 0 4,7(1)
other than those specified in respect of subheading 2710
11 11 00(a)
2710112100 White spirit 0 0 0 4.7
2710112500 Other 0 0 0 4.7
2710113100 Aviation spirit 0 0 0 4.7
2710114100 With an octane number (RON) of less than 95 0 0 0 4.7
2710114500 With an octane number (RON) of 95 or more but less 0 0 0 4.7
than 98
2710114900 With an octane number (RON) of 98 or more exceeding 0 0 0 4.7
0,013 g per litre:
2710115100 With an octane number (RON) of less than 98 0 0 0 4.7
2710115900 With an octane number (RON) of 98 or more 0 0 0 4.7
2710117000 Spirit type jet fuel 0 0 0 4.7
2710119000 Other light oils 0 0 0 4.7
2710191100 For undergoing a specific process(a) 0 0 0 4,7(1)

137
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2710191500 For undergoing chemical transformation by a process 0 0 0 4,7(1)

other than those specified in respect of subheading 2710
19 11 00 (a)
2710192100 Jet fuel 0 0 0 4.7
2710192500 Other 0 0 0 4.7
2710192900 Other 0 0 0 4.7
2710193100 For undergoing a specific process(a) 0 0 0 3,5(1)
2710193500 For undergoing chemical transformation by a process 0 0 0 3,5(1)
other than those specified in respect of subheading 2710
00 31 00(a)
2710194100 With a sulphur content not exceeding 0,05 % by weight 0 0 0 3,5(2)
2710194500 With a sulphur content exceeding 0,05 %by weight but 0 0 0 3,5(2)
not exceeding 0,2 % by weight
2710194900 With a sulphur content exceeding 0,2 % by weight 0 0 0 3.5
2710195100 For undergoing a specific process (a) 0 0 0 3,5(1)
2710195500 For undergoing chemical transformation by a process 0 0 0 3,5(1)
other than those specified in respect of subheading 2710
19 51 00 (a)
2710196100 With a sulphur content not exceeding 1% by weight 0 0 0 3.5
2710196300 With a sulphur content exceeding 1% by weight but not 0 0 0 3.5
exceeding 2% by weight
2710196500 With a sulphur content exceeding 2% by weight but not 0 0 0 3.5
exceeding 2,8% by weight
2710196900 With a sulphur content exceeding 2,8% by weight 0 0 0 3.5
2710197100 For undergoing a specific process (a) 0 0 0 3,7(1)
2710197500 For undergoing chemical transformation by a process 0 0 0 3,7(1)
other than those specified in respect of subheading 2710
19 71 00 (a)
2710198100 Motor oils, compressor lube oils, turbine lube oils 0 0 0 3.7
2710198300 Liquids for hydraulic purposes 0 0 0 3.7
2710198500 White oils, liquid paraffin 0 0 0 3.7
2710198700 Gear oils and reductor oils 0 0 0 3.7
2710199100 Metalworking compounds, mould release oils, 0 0 0 3.7
anticorrosion oils
2710199300 Electrical insulating oils 0 0 0 3.7
2710199900 Other lubricating oils and other oils 0 0 0 3.7
2710910000 Containing polpolychlorinated biphenyls (PCBs), 0 0 0 3.5
polychlorinated terphenyls (PCTs) or polybrominated
biphenyls (PBBs)
2710990000 Other 0 0 0 3,5(1)
2711110000 Natural gas 0 0 0 0
2711121100 For use as a power or heating fuel 0 0 0 8
2711129100 For undergoing a specific process (a) 0 0 0 0,7(1)
2711129300 For undergoing chemical transformation by a process 0 0 0 0,7(1)
other than those specified in respect of subheading 2711
12 91(a)
2711129400 Of a purity exceeding 90% but less than 99% 0 0 0 0.7
2711129700 Other 0 0 0 0.7
2711131000 For undergoing a specific process (a) 0 0 0 0,7(1)
2711133000 For undergoing chemical transformation by a process 0 0 0 0,7(1)
other than those specified in respect of subheading 2711
13 10 00 (a)
2711139100 Of a purity exceeding 90% but less than 95% 0 0 0 0.7
2711139700 Other 0 0 0 0.7
2711140000 Ethylene, propylene, butylene and butadiene 0 0 0 0
2711190000 Other 0 0 0 0
2711210000 Natural gas 0 0 0 0
2711290000 Other 0 0 0 0
2712101000 Crude 0 0 0 0

138
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2712109000 Other 0 0 0 2.2

2712209000 Other 0 0 0 2.2
2712901100 Crude 0 0 0 0.7
2712901900 Other 0 0 0 2.2
2712903100 For undergoing a specific process(a) 0 0 0 0,7
2712903300 For undergoing chemical transformation by a process 0 0 0 0,7
other than those specified in respect of subheading 2712
90 31 00(a)
2712903900 For other purposes 0 0 0 0.7
2712909910 Paraffin 0 0 0 2.2
2712909990 Other 0 0 0 2.2
2713901000 For the manufacture of the products of heading No 0 0 0 0
2803(a)
2713909000 Other 0 0 0 0.7
2801100000 Chlorine 0 0 0 5.5
2801301000 Fluorine 0 0 0 5
2801309000 Bromine 0 0 0 5.5
2802000000 Sulphur, sublimed or precipitated; colloidal sulphur 0 0 0 4.6
2804100000 Hydrogen 0 0 0 3.7
2804210000 Argon 0 0 0 5
2804299000 Other 0 0 0 5
2804300000 Nitrogen 0 0 0 5.5
2804400000 Oxygen 0 0 0 5
2804501000 Boron 0 0 0 5.5
2804509000 Tellurium 0 0 0 2.1
2804690000 Other 0 0 0 5,5
2804700000 Phosphorus 0 0 0 5.5
2804800000 Arsenic 0 0 0 2.1
2805110000 Sodium 0 5 5 5
2805120000 Calcium 0 5.5 5.5 5.5
2805191000 Strontium and barium 0 5.5 5.5 5.5
2805199000 Other 0 4.1 4.1 4.1
2805301000 Intermixtures or interalloys 0 5.5 5.5 5.5
2805309000 Other 0 2.7 2.7 2.7
2805401000 In flasks of a net content of 34,5kg (standard weight), of 0 3 3 3
a fob value, per flask, not exceeding 224Euro
2806100000 Hydrogen chloride (hydrochloric acid) 0 0 0 5.5
2806200000 Chlorosulphuric acid 0 0 0 5.5
2807001000 Sulphuric acid 0 0 0 3
2807009000 Oleum 0 0 0 3
2808000000 Nitric acid; sulphonitric acids 0 0 0 5.5
2809100000 Diphosphorus pentaoxide 0 0 0 5,5
2809200000 Phosphoric acid and polyphosphoric acids 0 0 0 5,5
2810009010 Metaboric acid 0 0 0 3.7
2810009090 Other 0 0 0 3.7
2811110000 Hydrogen fluoride (hydrofluoric acid) 0 0 0 5.5
2811192000 Hydrogen cyanide (hydroyanic acid) 0 0 0 5.3
2811198010 Arsenic acid 0 0 0 5.3
2811198090 Other 0 0 0 5.3
2811210000 Carbon dioxide 0 0 0 5.5
2811220000 Silicon dioxide 0 0 0 4.6
2811290500 Sulphur dioxide 0 0 0 5.5
2811291010 Sulphur trioxide (sulphuric anhydride) 0 0 0 4.6
2811291020 Diarsenictrioxide 0 0 0 4.6

139
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2811293000 Nitrogen oxides 0 0 0 5

2811299010 Arsenic pentaoxide ( arsenic acid anhydride) 0 0 0 5.3
2811299090 Other 0 0 0 5.3
2812101100 Phosphorus trichloride oxide (phosphoryl trichloride) 0 0 0 5.5
2812101500 Phosphorus trichloride 0 0 0 5.5
2812101600 Phosphorus pentachloride 0 0 0 5.5
2812101800 Other 0 0 0 5.5
2812109100 Disulphur dichloride 0 0 0 5.5
2812109300 Sulphur dichloride 0 0 0 5.5
2812109400 Phosgene (carbonyl chloride) 0 0 0 5.5
2812109500 Thionyl dichloride (thionyl chloride) 0 0 0 5.5
2812109900 Other 0 0 0 5.5
2812900000 Other 0 0 0 5.5
2813100000 Carbon disulphide 0 0 0 5.5
2813901000 Phosphorus sulphides, commercial phosphorus 0 0 0 5.3
trisulphide
2813909000 Other 0 0 0 3.7
2814100000 Anhydrous ammonia 0 0 0 5,5
2814200000 Ammonia in aqueous solution 0 0 0 5,5
2815110000 Solid 0 0 1.9 5.5
2815120000 In aqueous solution (soda lye or liquid soda) 0 0 1.9 5.5
2815201000 Solid 0 0 1.9 5.5
2815209000 In aqueous solution (potassium lye or liquid potassium) 0 0 1.9 5.5
2815300000 Peroxides of sodium or potassium 0 0 1.9 5.5
2816100000 Hydroxide and peroxide of magnesium 0 0 0 4.1
2816400000 Oxides, hydroxides and peroxides of strontium or 0 0 0 5.5
barium
2817000010 Zinc oxide 0 0 2 5.5
2817000090 Zinc peroxide 0 0 2 5.5
2818101000 White, pink or ruby, with an aluminium oxide content 0 0 1.7 5.2
exceeding 97,5% by weight (high purity)
2818109000 Other 0 0 1.7 5.2
2818200000 Aluminium oxide, other than artificial corundum 0 4 4 4
2818300000 Aluminium hydroxide 0 5.5 5.5 5.5
2819100000 Chromium trioxide 0 0 2 5.5
2819901000 Chromium dioxide 0 0 0 3.7
2819909000 Other 0 0 2 5.5
2820100000 Manganese dioxide 0 0 1.8 5.3
2820909000 Other 0 0 2 5.5
2821100010 Accord with Kodeks 0 0 0 4.6
2821100090 Other 0 0 0 4.6
2821200010 Accord withKodeks 0 0 0 4.6
2821200090 Other 0 0 0 4.6
2822000000 Cobalt oxides and hydroxides; commercial cobalt oxides 0 0 0 4.6
2823000000 Titanium oxides 0 0 2 5.5
2824100000 Lead monoxide (litharge, massicot) 0 0 0 5.5
2824901000 Red lead and orange lead 0 0 0 5.5
2824909000 Other 0 0 0 5.5
2825100000 Hydrazine and hydroxylamine and their inorganic salts 0 0 1.9 5.5
2825200000 Lithium oxide and hydroxide 0 0 0 5.3
2825300000 Vanadium oxides and hydroxides 0 0 0 5.5
2825500000 Copper oxides and hydroxides 0 0 0 3.2
2825600000 Germanium oxides and zirconium dioxide 0 0 0 5.5
2825700000 Molybdenum oxides and hydroxides 0 0 0 5.3

140
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2825800000 Antimony oxides 0 0 2 5.5

2825901900 Other 0 0 0 4.6
2825902000 Beryllium oxide and hydroxide 0 0 0 5.3
2825903000 Tin oxides 0 0 0 5.5
2825904000 Tungsten oxides and hydroxides 0 0 0 4.6
2825908000 Other 0 0 0 5.5
2826120000 Of aluminium 0 0 0 5,3
2826191010 Ammonium floride 0 0 0 5.5
2826191090 Sodium floride 0 0 0 5.5
2826199010 Potassium floride 0 0 0 5,3
2826199090 Other 0 0 0 5,3
2826300000 Sodium hexafluoroaluminate (synthetic cryolite) 0 0 0 5.5
2826901000 Dipotassium hexafluorozirconate 0 0 0 5
2826908010 Potassium fluoroborate and other complex fluorine salts 0 0 0 5.5
of potassium
2826908020 Ammonium fluoroborate and other complex fluorine 0 0 0 5.5
salts of ammonium
2826908050 Sodium flurosilicate 0 0 0 5.5
2826908060 Potassium flurosilicate 0 0 0 5.5
2826908090 Other 0 0 0 5.5
2827100000 Ammonium chloride 0 0 2 5.5
2827200000 Calcium chloride 0 0 0 4.6
2827310000 Of magnesium 0 0 0 4.6
2827320000 Of aluminium 0 0 1.9 5.5
2827350000 Of nickel 0 0 0 5.5
2827391000 Of tin 0 0 0 4.1
2827392000 Of iron 0 0 0 2.1
2827393000 Of cobalt 0 0 0 5.5
2827398510 Of manganese 0 0 0 5.5
2827398520 Of bismuth, of strontium, of copper, of cadmium and of 0 0 0 5.5
lead
2827398530 Of antimony 0 0 0 5.5
2827398540 Of barium 0 0 0 5.5
2827398550 Of zinc 0 0 0 5.5
2827398590 Other 0 0 0 5.5
2827410010 Copper chloride oxides 0 0 0 3.2
2827410020 Copper chloride hydroxides 0 0 0 3.2
2827491010 Lead chloride oxides 0 0 0 3.2
2827491020 Lead chloride hydroxide 0 0 0 3.2
2827499010 Tin chloride oxides 0 0 0 5.3
2827499030 Calcium, zinc, manganese, bismuth, strontium, cadmium 0 0 0 5.3
chloride oxides
2827499040 Barium chloride oxides 0 0 0 5.3
2827499090 Other 0 0 0 5.3
2827510000 Bromides of sodium or of potassium 0 0 0 5.5
2827590010 Bromide oxides 0 0 0 5.5
2827590020 Other bromides 0 0 0 5.5
2827600010 Sodium iodide and iodide oxide 0 0 0 5.5
2827600020 Mercury, lithium, barium, magnesium, lead, zinc, 0 0 0 5.5
manganese, cobalt iodides and iodide oxides
2827600030 Potassium iodide 0 0 0 5.5
2827600090 Other iodidesand iodide oxides 0 0 0 5.5
2828100000 Commercial calcium hypochlorite and other calcium 0 0 0 5.5
hypochlorites
2828900010 Hypochlorites 0 0 0 5.5

141
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2828900021 Of sodium 0 0 0 5.5

2828900029 Other 0 0 0 5.5
2828900030 Hypobromites 0 0 0 5.5
2829110000 Of sodium 0 0 0 5.5
2829190000 Other 0 0 0 5.5
2829901010 Of ammonium 0 0 0 4.8
2829901020 Other 0 0 0 4.8
2829908010 Other bromates, perbromates, mercury, litium, barium, 0 0 0 5.5
magnesium, manganese, lead, zinc, cobalt iodides and
periodates
2829908020 Sodium iodate and periodate 0 0 0 5.5
2829908030 Other iodates and periodates 0 0 0 5.5
2830100000 Sodium sulphides 0 0 2 5.5
2830901110 Iron sulphide 0 0 0 4.6
2830901120 Calcium and of antimony 0 0 0 4.6
2830908510 Polysulphides of potassium, of tin 0 0 0 5.5
2830908520 Polysulphides of calcium, of antimony 0 0 0 5.5
2830908530 Polysulphides of sodium 0 0 0 5.5
2830908590 Other 0 0 0 5.5
2831100000 Of sodium 0 0 0 5.5
2831900000 Other 0 0 0 5.5
2832100000 Sodium sulphites 0 0 0 5.5
2832200010 Of ammonium 0 0 0 5.5
2832200090 Other 0 0 0 5.5
2832300010 Of sodium 0 0 0 5.5
2832300020 Of ammonium 0 0 0 5.5
2832300090 Other 0 0 0 5.5
2833110000 Disodium sulphate 0 0 0 5.5
2833190000 Other 0 0 0 5.5
2833210000 Of magnesium 0 0 0 5.5
2833220000 Of aluminium 0 0 0 5.5
2833240000 Of nickel 0 0 0 5
2833250010 Cuprous sulphate 0 0 0 3.2
2833250020 Cupric sulphate 0 0 0 3.2
2833270000 Of barium 0 0 0 5.5
2833292010 Of cadmium 0 0 0 5.5
2833292020 Of chromium 0 0 0 5.5
2833292020 Of zinc 0 0 0 5.5
2833293000 Of cobalt; of titanium 0 0 0 5.3
2833295000 Of iron 0 0 0 5
2833296000 Of lead 0 0 0 4.6
2833299000 Other 0 0 0 5
2833300010 Aluminium ammonium bis (sulphate) 0 0 0 5.5
2833300020 Aluminium potassium sulphate 0 0 0 5.5
2833300090 Other 0 0 0 5.5
2833400010 Of sodium 0 0 0 5.5
2833400020 Of ammonium 0 0 0 5.5
2833400030 Of potassium 0 0 0 5.5
2834100010 Of barium 0 0 1.9 5.5
2834100020 Of ammonium, of potassium, of calcium, of lead 0 0 1.9 5.5
2834100030 Of copper, of magnesium, of lithium 0 0 1.9 5.5
2834100040 Of cadmium, of bismuth, of mercury, of uranium 0 0 1.9 5.5
2834100050 Of sodium 0 0 1.9 5.5
2834100090 Other 0 0 1.9 5.5

142
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2834210000 Of potassium 0 0 0 5.5

2834292010 Of barium, 0 0 0 5.5
2834292020 Of cadmium 0 0 0 5.5
2834292030 Ofberilium, of cobalt, of nickel 0 0 0 5.5
2834292040 Of lead 0 0 0 5.5
2834294000 Of copper 0 0 0 4.6
2834298011 Containing not more than 16 % by weight of nitrogen 0 0 0 3
2834298012 In tablets, lozenges and similar prepared forms or in 0 0 0 3
packings of a gross weight not exceeding 10 kg
2834298019 Other 0 0 0 3
2834298020 Of magnesium, of lithium 0 0 0 3
2834298030 Of uranium 0 0 0 3
2834298040 Basic bismuth nitrate 0 0 0 3
2834298050 Bismuth nitrate 0 0 0 3
2834298090 Other 0 0 0 3
2835100010 Of sodium and calcium 0 0 2 5.5
2835100020 Of potassium 0 0 2 5.5
2835100090 Other 0 0 2 5.5
2835220000 Of mono or disodium 0 0 2 5.5
2835240000 Of potassium 0 0 2 5.5
2835251000 With a fluorine content of less than 0,005 % by weight 0 0 2 5.5
on the dry anhydrous product
2835259000 With a fluorine content of 0,005% or more but less 0 0 2 5.5
than0,2 % by weight on the dry anhydrous product
2835261000 With a fluorine content of less than 0,005 % by weight 0 0 2 5.5
on the dry anhydrous product
2835269000 With a fluorine content of 0,005% or more by weight on 0 0 2 5.5
the dry anhydrous product
2835291000 Of triammonium 0 0 1.8 5.3
2835293000 Of trisodium 0 0 2 5.5
2835299010 Of iron 0 0 2 5.5
2835299020 Of sodium 0 0 2 5.5
2835299090 Other 0 0 2 5.5
2835310000 Sodium triphosphate (sodium tripolyphosphate) 0 0 2 5.5
2835390010 Of sodium and calcium 0 0 2 5.5
2835390020 Of potassium 0 0 2 5.5
2835390090 Other 0 0 2 5.5
2836200000 Disodium carbonate 0 0 2 5.5
2836300000 Sodium hydrogencarbonate (sodium bicarbonate) 0 0 0 5.5
2836400000 Potassium carbonates 0 0 2 5.5
2836500000 Calcium carbonate 0 0 0 5
2836600000 Barium carbonate 0 0 2 5.5
2836910000 Lithium carbonates 0 0 0 5.5
2836920000 Strontium carbonate 0 0 0 5.5
2836991110 Of magnesium 0 0 0 3.7
2836991120 Of copper 0 0 0 3.7
2836991710 Of manganese 0 0 0 5.5
2836991720 Of artificial carbonate (FeCO3) 0 0 0 5.5
2836991730 Of bismuth carbonate (basic bismuth carbonate) 0 0 0 5.5
2836991740 Ammonium bicarbonate 0 0 0 5.5
2836991750 Other ammonium carbonates 0 0 0 5.5
2836991760 Lead carbonates 0 0 0 5.5
2836991790 Other 0 0 0 5.5
2836999010 Of sodium 0 0 0 5.5

143
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2836999020 Of potassium 0 0 0 5.5

2836999030 Of barium 0 0 0 5.5
2836999090 Other 0 0 0 5.5
2837110000 Of sodium 0 0 0 5.5
2837190011 Mercuric cyanide 0 0 0 5.5
2837190020 Cadmium cyanide, calcium cyanide 0 0 0 5.5
2837190030 Potassium cyanide 0 0 0 5.5
2837190040 Ammonium cyanide 0 0 0 5.5
2837190090 Other 0 0 0 5.5
2837200020 Of cadmium, of calcium 0 0 0 5.5
2837200030 Of sodium 0 0 0 5.5
2837200040 Of potassium, of ammonium 0 0 0 5.5
2837200090 Other 0 0 0 5.5
2839110000 Sodium metasilicates 0 0 0 5
2839190000 Other 0 0 0 5
2839901000 Of potassium 0 0 0 5
2839909010 Commercial alkali metal silicates 0 0 0 5
2839909090 Other 0 0 0 5
2840199000 Other 0 0 0 5.3
2840209010 Of ammonium 0 0 0 5.3
2840209090 Other 0 0 0 5.3
2840300010 Of sodium ( perborax) 0 0 0 5.5
2840300020 Of ammonium 0 0 0 5.5
2840300090 Other 0 0 0 5.5
2841300000 Sodium dichromate 0 0 0 5.5
2841500010 Of potasium 0 0 0 5.5
2841500090 Of sodium 0 0 0 5.5
2841610000 Potassium permanganate 0 0 2 5.5
2841690000 Other 0 0 0 5.5
2841700010 Of ammonium 0 0 0 5.5
2841700090 Other 0 0 0 5.5
2841800000 Tungstates (wolframates) 0 0 0 5.5
2841903010 Zincates 0 0 0 4.6
2841903020 Vanadates 0 0 0 4.6
2841908510 Antimonates 0 0 0 5.5
2841908520 Of barium aluminates; of cobalt aluminates 0 0 0 5.5
2841908530 Other aluminates 0 0 0 5.5
2841908590 Other 0 0 0 5.5
2842100000 Double or complex silicates, including aluminosilicates 0 0 0 5.5
whether or not chemically defined
2842901000 Salts, double salts or complex salts of selenium or 0 0 0 5.3
tellurium acids
2842908011 Sodium arsenite 0 0 0 5.5
2842908012 Sodium arsenate 0 0 0 5.5
2842908014 Of calcium, of zinc, of potassium, and of aluminium 0 0 0 5.5
2842908015 Of lead and of copper 0 0 0 5.5
2842908016 Other arsenites and arsenates 0 0 0 5.5
2842908091 Chloride of ammonium with iron 0 0 0 5.5
2842908092 Fulminates, sianates and tiyosianates 0 0 0 5.5
2842908099 Other 0 0 0 5.5
2843101000 Silver 0 0 0 5.3
2843109000 Other 0 0 0 3.7
2843210000 Silver nitrate 0 0 0 5.5
2843290010 Other salts of silver 0 0 0 5.5
2843290020 Other compound of silver 0 0 0 5.5

144
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2843300000 Gold compounds 0 0 0 3

2843901000 Amalgams 0 0 0 5.3
2843909010 Potassium and barium cyanoplatinites 0 0 0 3
2843909020 Other salts of platinum and of metals of the platinum 0 0 0 3
group
2843909090 Other compounds of precious metals 0 0 0 3
2844301100 Cermets 0 0 0 5.5
2844301910 Uranium depleted in U 235 0 2.9 2.9 2.9
2844301920 Uraniumcompounds depleted in U 235 0 2.9 2.9 2.9
2844301990 Other 0 2.9 2.9 2.9
2844305100 Cermets 0 0 0 5.5
2845100000 Heavy water (deuterium oxide) (EURATOM) 0 5.5 5.5 5.5
2845901000 Deuterium and compounds thereof; hydrogen and 0 5.5 5.5 5.5
compounds thereof, enriched in deuterium; mixtures and
solutions containing these products(euratom)
2845909000 Other 0 0 0 5.5
2846100000 Cerium compounds 0 0 0 3.2
2846900000 Other 0 0 0 3.2
2847000010 Perhydrol ( containing at least 30 %H202 ) 0 0 0 5.5
2847000090 Other 0 0 0 5.5
2848000010 Of cooper (containing by weight more than 15 % 0 0 0 5.5
phospide)
2848000020 Zinc phosphide (pure) 0 0 0 5.5
2848000030 Zinc phosphide (not pure) 0 0 0 5.5
2848000090 Other 0 0 0 5.5
2849100000 Of calcium 0 0 0 5.5
2849200000 Of silicon 0 0 2 5.5
2849901000 Of boron 0 0 0 4.1
2849903000 Of tungsten 0 0 2 5.5
2849905000 Of aluminium; of chromium; of molybdenum; of 0 0 0 5.5
vanadium; of tantalum; of titanium
2849909000 Other 0 0 0 5.3
2850002000 Hydrides and nitrides 0 0 0 4.6
2850005000 Azides 0 0 0 5.5
2850007000 Silicides 0 0 2 5.5
2850009000 Borides 0 0 0 5.3
2852000011 Mercury oxides 0 0 0 5.5
2852000012 Chloride and oxichloride of mercury 0 0 0 5.5
2852000013 Chloride hydroxides of mercury 0 0 0 5.5
2852000014 Mercury iodides and iodide oxides 0 0 0 5.5
2852000015 Mercury sulphide and polysulphide 0 0 0 5.5
2852000016 Basic mercury sulphades 0 0 0 5.5
2852000017 Non-Basic mercury sulphades 0 0 0 5.5
2852000018 Mercury nitrates 0 0 0 5.5
2852000021 Mercury polyphosphates 0 0 0 5.5
2852000022 Pure mercury cyanides and pure complex mercury 0 0 0 5.5
cyanides
2852000023 Impure mercury cyanides and impure complex mercury 0 0 0 5.5
cyanides
2852000024 Mercury fulminates, sianates and tiyosianates 0 0 0 5.5
2852000025 Mercury chromates, dichromates, peroxichromates 0 0 0 5.5
2852000026 Complex or double silicates of mercury 0 0 0 5.5
2852000027 Mercury arsenites and arsenates 0 0 0 5.5
2852000028 Other compounds of precious metals with mercury 0 0 0 5.5
2852000031 Mercury phosphides 0 0 0 5.5

145
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2852000032 Mercury carbides 0 0 0 5.5

2852000033 Mercury hydrides and mercury nitrides 0 0 0 5.5
2852000034 Mercury azides 0 0 0 5.5
2852000035 Mercury silicides 0 0 0 5.5
2852000036 Mercury borides 0 0 0 5.5
2852000037 Mercury aminochlorides 0 0 0 5.5
2852000038 Organic compounds of mercury 0 0 0 5.5
2852000099 Other 0 0 0 5.5
2853001000 Distilled and conductivity water and water of similar 0 0 0 2.7
purity
2853003000 Liquid air (whether or not rare gases have been 0 0 0 4.1
removed); compressed air
2853005000 Cyanogen chloride 0 0 0 5.5
2853009010 Copper- tin amalgams 0 0 0 5.5
2853009020 Other 0 0 0 5.5
2903110000 Chloromethane (methyl chloride) and chloroethane 0 0 2 5.5
(ethyl chloride)
2903120000 Dichloromethane (methylene chloride) 0 0 2 5.5
2903130000 Chloroform (trichloromethane) 0 0 2 5.5
2903140000 Carbon tetrachloride 0 0 2 5.5
2903150000 1,2 Dichloroethane (ethylene dichloride) 0 0 2 5.5
2903191000 1,1,1 Trichloroethane (methylchloroform) 0 0 2 5.5
2903198000 Other 0 0 2 5.5
2903210000 Vinyl chloride (chloroethylene) 0 0 2 5.5
2903220000 Trichloroethylene 0 0 2 5.5
2903230000 Tetrachloroethylene (perchloroethylene) 0 0 2 5.5
2903290000 Other 0 0 2 5.5
2903310000 EthyleneDibromide (ISO) (1,2-Dibromoethane) 0 0 2 5.5
2903391100 Bromomethane (methyl bromide) 0 0 2 5.5
2903391900 Other 0 0 2 5.5
2903399010 Fluorides 0 0 2 5.5
2903399090 Other 0 0 2 5.5
2903410000 Trichlorofluoromethane 0 0 2 5.5
2903420000 Dichlorodifluoromethane 0 0 2 5.5
2903430000 Trichlorotrifluoroethanes 0 0 2 5.5
2903441000 Dichlorotetrafluoroethanes 0 0 2 5.5
2903449000 Chloropentafluoroethane 0 0 2 5.5
2903451000 Chlorotrifluoromethane 0 0 2 5.5
2903451500 Pentachlorofluoroethane 0 0 2 5.5
2903452000 Tetrachlorodifluoroethanes 0 0 2 5.5
2903452500 Heptachlorofluoropropanes 0 0 2 5.5
2903453000 Hexachlorodifluoropropanes 0 0 2 5.5
2903453500 Pentachlorotrifluoropropanes 0 0 2 5.5
2903454000 Tetrachlorotetrafluoropropanes 0 0 2 5.5
2903454500 Trichloropentafluoropropanes 0 0 2 5.5
2903455000 Dichlorohexafluoropropanes 0 0 2 5.5
2903455500 Chloroheptafluoropropanes 0 0 2 5.5
2903459000 Other 0 0 2 5.5
2903461000 Bromochlorodifluoromethane 0 0 2 5.5
2903462000 Bromotrifluoromethane 0 0 2 5.5
2903469000 Dibromotetrafluoroethanes 0 0 2 5.5
2903470000 Other perhalogenated derivatives 0 0 2 5.5
2903491000 Of methane, ethane or propane 0 0 2 5.5
2903492000 Other 0 0 2 5.5
2903493000 Of methane, ethane or propane 0 0 2 5.5

146
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2903494000 Other 0 0 2 5.5

2903498000 Other 0 0 2 5.5
2903510000 1,2,3,4,5,6 Hexachlorocyclohexane 0 0 2 5.5
2903520000 Aldrin (ISO), chlordane (ISO) and heptachlor (ISO) 0 0 2 5.5
2903598000 Other 0 0 2 5.5
2903610000 Chlorobenzene, odichlorobenzene and pdichlorobenzene 0 0 2 5.5
2903620010 DDT (1,1,1 trichloro 2,2bis (p chlorophenyl) ethane) 0 0 2 5.5
2903620090 Other 0 0 2 5.5
2903699000 Other 0 0 2 5.5
2904100000 Derivatives containing only sulpho groups, theirsalts and 0 0 0 5.5
ethyl esters
2904200000 Derivatives containing only nitro or only nitroso groups 0 0 1.9 5.5
2904902000 Sulphohalogenated derivatives 0 0 0 5.5
2904904000 Trichloronitromethane (chloropicrin) 0 0 0 5.5
2904908500 Other 0 0 0 5.5
2905110010 Pure methyl alcohol 0 0 2 5,5
2905110020 Methyl alcohol 0 0 2 5,5
2905120000 Propan1ol (propyl alcohol) and propan2ol (isopropyl 0 0 2 5.5
alcohol)
2905130000 Butan1ol (nbutyl alcohol) 0 0 2 5.5
2905141000 2 Methylpropan 2 ol (tert butyl alcohol) 0 0 1.1 4.6
2905149000 Other 0 0 2 5.5
2905161000 2 Ethylhexan 1 ol 0 0 2 5.5
2905168000 Other 0 0 2 5.5
2905170010 Lauril alcohol (dodecan 1 ol) 0 0 2 5.5
2905170020 Cethyl alcohol (hexadecan 1 ol) and stearyl alcohol 0 0 2 5.5
( octadecan 1 ol )
2905190010 Metal alcoholates 0 0 2 5.5
2905190090 Other 0 0 2 5.5
2905221000 Geraniol, citronellol, linalol, rhodinol and nerol 0 0 2 5.5
2905229000 Other 0 0 2 5.5
2905291000 Allyl alcohol 0 0 2 5.5
2905299010 Metal alcoholates 0 0 2 5.5
2905299090 Other 0 0 2 5.5
2905310000 Ethylene glycol (ethanediol) 0 0 2 5.5
2905320000 Propylene glycol (propane 1,2 diol) 0 0 2 5.5
2905391000 2 Methylpentane 2,4 diol (hexylene glycol) 0 0 2 5.5
2905392500 Butane-1,4-diol 0 0 2 5.5
2905398510 Metal dialcoholates 0 0 2 5.5
2905398590 Other 0 0 2 5.5
2905410000 2 Ethyl 2 (hydroxymethyl) propane 1,3 diol 0 0 2 5.5
(trimethylolpropane)
2905420000 Pentaerythritol 0 0 2 5.5
2905450000 Glycerol 0 0 0 3.8
2905491000 Triols; tetrols 0 0 2 5.5
2905498010 Metal polialcoholates 0 0 2 5.5
2905498090 Other 0 0 2 5.5
2905591000 Of monohydric alcohols 0 0 2 5.5
2905599910 Chloral hydrate 0 0 2 5.5
2905599990 Other 0 0 2 5.5
2906110000 Menthol 0 0 0 5.5
2906120000 Cyclohexanol, methylcyclohexanols and 0 0 0 5.5
dimethylcyclohexanols
2906131000 Sterols 0 0 0 5.5
2906190010 Terpin, terpin hydrate 0 0 0 5.5

147
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2906190020 Borneol, isoborneol, santalol 0 0 0 5.5

2906190090 Other 0 0 0 5.5
2906210000 Benzyl alcohol 0 0 0 5.5
2906290010 Phenylethyl alcohol (2 phenyls ethanol), phenylpropyl 0 0 0 5.5
alcohol (3 phenyls propanol) and cynnamyl alcohol
2906290090 Other 0 0 0 5.5
2907110010 Phenol (hydroxybenzene) 0 0 0 3
2907110020 Salts of phenol 0 0 0 3
2907120010 Cresols 0 0 0 2.1
2907120020 Salts of cresols 0 0 0 2.1
2907130000 Octylphenol, nonylphenol and their isomers 0 0 0 5.5
2907159010 Beta naphthol 0 0 2 5.5
2907159020 Salts of alfa andbeta naphthol 0 0 2 5.5
2907191000 Xylenols and their salts 0 0 0 2.1
2907199010 Thymol 0 0 0 5.5
2907199090 Other 0 0 0 5.5
2907210010 Resorcinol 0 0 0 5.5
2907210020 Salts of resorcinol 0 0 0 5.5
2907220010 Hydroquinone (quinol) 0 0 2 5.5
2907220090 Other 0 0 0 5.5
2907230000 4,4 Isopropylidenediphenol (bisphenol A, 0 0 0 5.5
diphenylolpropane)
2907290010 Pyrocatechol, hexylresorcinol, heptylresorcinol 0 0 0 5.5
phloroglucinol
2907290020 Salicyl alcohol (saligenin) 0 0 0 5.5
2907290080 Other 0 0 0 5.5
2908110000 Pentachlorophenol (ISO) 0 0 0 5.5
2908190010 Bismuth tribromophenol and pchloromcresol 0 0 0 5.5
2908190090 Other 0 0 0 5.5
2908910000 Dinoseb (ISO) and its salts 0 0 0 5.5
2908991000 Derivatives containing only sulpho groups, their salts 0 0 0 5.5
and esters
2908999010 Trinitrophenol (picric acid) and mononitrophenol 0 0 0 5.5
2908999090 Other 0 0 0 5.5
2909110000 Diethyl ether 0 0 2 5.5
2909190000 Other 0 0 2 5.5
2909200010 Cineole (eucalyptol) 0 0 2 5.5
2909200090 Other 0 0 2 5.5
2909303800 Other 0 0 2 5.5
2909309010 Anethole 0 0 2 5.5
2909309020 2 tert Buty l5 methyl 4,6 dinitroanisole(musk ambrette) 0 0 2 5.5
2909309090 Other 0 0 2 5.5
2909410000 2,2' Oxydiethanol (diethylene glycol, digol) 0 0 2 5.5
2909430000 Monobutyl ethers of ethylene glycol or of diethylene 0 0 2 5.5
glycol
2909440000 Other monoalkylethers of ethylene glycol or of 0 0 2 5.5
diethylene glycol
2909491800 Other 0 0 2 5.5
2909499010 Anisyl alcohol 0 0 2 5.5
2909499090 Other 0 0 2 5.5
2909501000 Guaiacol and guaiacolsuphonates of potassium 0 0 2 5.5
2909509010 Eugenol, isoeugenol 0 0 2 5.5
2909509020 Glycerin guaiacol 0 0 2 5.5
2909509090 Other 0 0 2 5.5

148
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2909600000 Alcohol peroxides, ether peroxides, ketone peroxides 0 0 2 5.5

and their halogenated, sulphonated, nitrated or nitrosated
derivatives
2910100000 Oxirane (ethylene oxide) 0 0 0 5.5
2910200000 Methyloxirane (propylene oxide) 0 0 0 5.5
2910300000 1 Chloro 2, 3 epoxypropane (epichlorohydrin) 0 0 0 5.5
2910400000 Dieldrin (ISO, INN) 0 0 0 5.5
2910900000 Other 0 0 0 5.5
2911000010 Methylal, dimethylacetal, diethylacetal 0 0 0 5
2911000090 Other 0 0 0 5
2912110000 Methanal (formaldehyde) 0 0 0 5.5
2912120000 Ethanal (acetaldehyde) 0 0 0 5,5
2912191000 Butanal (butyraldehyde, normal isomer) 0 0 0 5.5
2912199010 Citral, citronelaldehyde, 0 0 0 5.5
2912199090 Other 0 0 0 5.5
2912210000 Benzaldehyde 0 0 0 5.5
2912290010 Cinnamaldehyde, alfaAmylcinnamaldehyde 0 0 0 5.5
phenylacetaldehyde
2912290090 Other 0 0 0 5.5
2912300010 Hydroxycitronellaldehyde 0 0 0 5.5
2912300090 Other 0 0 0 5.5
2912410000 Vanillin (4 hydroxy 3 methoxybenzaldehyde) 0 0 2 5.5
2912420000 Ethylvanillin (3 ethoxy 4 hydroxybenzaldehyde) 0 0 0 5.5
2912490010 Salicylaldehyde, anisaldehyde 0 0 0 5.5
2912490090 Other 0 0 0 5.5
2912500000 Cyclic polymers of aldehydes 0 0 0 5.5
2912600000 Paraformaldehyde 0 0 0 5.5
2913000010 Chloral (trichloroacetaldehyde) 0 0 0 5.5
2913000090 Other 0 0 0 5.5
2914110000 Acetone 0 0 2 5.5
2914120000 Butanone (methyl ethyl ketone) 0 0 0 5.5
2914130000 4 Methylpentan 2 one (methyl isobutyl ketone) 0 0 0 5.5
2914199000 Other 0 0 0 5.5
2914210000 Camphor 0 0 2 5.5
2914220000 Cyclohexanone and methylcyclohexanones 0 0 1.9 5.5
2914230000 Ionones and methylionones 0 0 0 5.5
2914290000 Other 0 0 0 5.5
2914310000 Phenylacetone (phenylpropan2one) 0 0 0 5.5
2914390000 Other 0 0 0 5.5
2914401000 4 Hydroxy 4 methylpentan 2 one (diacetone alcohol) 0 0 0 5.5
2914409000 Other 0 0 0 3
2914500000 Ketonephenols and ketones with other oxygen function 0 0 0 5.5
2914610000 Anthraquinone 0 0 0 5.5
2914699000 Other 0 0 0 5.5
2914700010 Bromocamphor 0 0 0 5.5
2914700020 Camphorsulphonic acid 0 0 0 5.5
2914700090 Other 0 0 0 5.5
2915110000 Formic acid 0 0 2 5.5
2915120000 Salts of formic acid 0 0 2 5.5
2915130010 Benzyl, bornyl, citronellyl, geranyl, isobornyl, linalyl, 0 0 2 5.5
menthyl, phenylethyl, rhodinyland terpenyl formates
2915130090 Other 0 0 2 5.5
2915210000 Acetic acid 0 0 2 5.5
2915240000 Acetic anhydride 0 0 2 5.5
2915290010 Sodium acetate 0 0 2 5.5

149
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2915290020 Cobalt acetates 0 0 2 5.5

2915290090 Other 0 0 2 5.5
2915310000 Ethyl acetate 0 0 2 5.5
2915320000 Vinyl acetate 0 0 2 5,5
2915330000 n Butyl acetate 0 0 2 5.5
2915360000 Dinoseb (ISO) acetate 0 0 2 5.5
2915391000 Propyl acetate and isopropyl acetate 0 0 2 5.5
2915393000 Methyl acetate, pentyl acetate (amyl acetate), isopentyl 0 0 2 5.5
acetate (isoamyl acetate) and glycerol acetates
2915395010 Benzyl acetate, rhodinyl acetate, santalyl acetate and 0 0 2 5.5
phenylpropyl acetate
2915395090 Other 0 0 2 5.5
2915398010 p-Cresyl acetate, phenyl glycol acetate, bornyl, 0 0 2 5.5
citronellyl, geranyl, isobornyl, linalyl, nolyl, octyl,
terpenyl acetates
2915398020 Isobutyl acetate 0 0 2 5.5
2915398030 2-Ethoxyethyl acetate 0 0 2 5.5
2915398090 Other 0 0 2 5.5
2915400000 Mono, di or trichloroacetic acids, their salts and esters 0 0 2 5.5
2915500000 Propionic acid, its salts and esters 0 0 0 4.2
2915601900 Other 0 0 2 5.5
2915609010 Amyl, benzyl, bornyl, butyl, citronelly, ethyl, geranyl, 0 0 2 5.5
prophyl and rhodinylvalerianates
2915609020 Menthyl valerianate 0 0 2 5.5
2915609090 Other 0 0 2 5.5
2915701500 Palmitic acid 0 0 2 5.5
2915702000 Salts and esters of palmitic acid 0 0 2 5.5
2915702500 Stearic acid 0 0 2 5.5
2915703000 Salts of stearic acid 0 0 2 5.5
2915708000 Esters of stearic acid 0 0 2 5.5
2915901000 Lauric acid 0 0 2 5.5
2915902000 Chloroformates 0 0 2 5.5
2915908000 Other 0 0 2 5.5
2916110010 Acrylic acid 0 0 2.2 6.5
2916110020 Salts of acrylic acid 0 0 0 6.5
2916121000 Methyl acrylate 0 0 3 6,5
2916122000 Ethyl acrylate 0 0 3 6.5
2916129000 Other 0 0 3 6.5
2916130000 Methacrylic acid and its salts 0 0 0 6.5
2916141000 Methyl methacrylate 0 0 2.2 6.5
2916149000 Other 0 0 2.2 6.5
2916150010 Oleic acid 0 0 0 6.5
2916150090 Other 0 0 0 6.5
2916191000 Undecenoic acids and their salts and esters. 0 0 0 5.9
2916193000 Hexa 2,4 dienoic acid (sorbic acid) 0 0 0 6.5
2916197000 Other 0 0 0 6.5
2916200000 Cyclanic, cyclenic or cycloterpenic monocarboxylic 0 0 0 6.5
acids, their anhydrides, halides, peroxides, peroxyacids
and their derivatives
2916310010 Menthyl, ethyl, prophyl, butyl, amyl benzoates 0 0 0 6.5
2916310090 Other 0 0 0 6.5
2916321000 Benzoyl peroxide 0 0 0 6.5
2916329000 Benzoyl chloride 0 0 0 6.5
2916360000 Binapacryl (ISO) 0 0 0 6.5
2916390010 Menthyl, ethyl, prophyl, phenylethyl esters ofcinnamic 0 0 0 6.5
acid

150
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2916390090 Other 0 0 0 6.5

2917110010 Oxalic acid 0 0 3 6.5
2917110090 Salts and esters of oxalic acid 0 0 3 6.5
2917121000 Adipic acid and its salts 0 0 2.2 6.5
2917129000 Esters of adipic acid 0 0 0 6.5
2917139000 Other 0 0 0 6
2917140000 Maleic anhydride 0 0 2.2 6.5
2917191000 Malonic acid, its salts and esters 0 0 0 6.5
2917199000 Other 0 0 0 6.3
2917200000 Cyclanic, cyclenic or cycloterpenic polycarboxylic 0 0 0 6
acids, their anhydrides, halides, peroxides, peroxyacids
and their derivatives
2917320000 Dioctyl orthophthalates 0 0 2.2 6.5
2917330000 Dinonyl or didecyl orthophthalates 0 0 0 6.5
2917341000 Dibutyl orthophthalates 0 0 0 6.5
2917349000 Other 0 0 0 6.5
2917350000 Phthalic anhydride 0 0 2.2 6.5
2917360000 Terephthalic acid and its salts 0 0 3 6.5
2917370000 Dimethyl terephthalate 0 0 0 6.5
2917391900 Other 0 0 0 6.5
2917398010 Ortophthalic acid 0 0 0 6.5
2917398090 Other 0 0 0 6.5
2918110000 Lactic acid, its salts and esters 0 0 0 6.5
2918120000 Tartaric acid 0 0 0 6.5
2918130010 Potassium tartrate, potassium bitartrate 0 0 0 6.5
2918130090 Other 0 0 0 6.5
2918140000 Citric acid 0 0 3 6.5
2918150010 Magnesium citrate, iron citrate 0 0 3 6.5
2918150090 Other 0 0 3 6.5
2918160000 Gluconic acid, its salts and esters 0 0 0 6.5
2918180000 Cholorobenzilate (ISO) 0 0 0 6.5
2918193000 Cholic acid, 3 alpha , 12 alphadihydroxy 5 betacholan 0 0 0 6.3
24 oic acid(deoxycholic acid), their salts and esters
2918198510 Phenyl glicolic acid (mandelic acid), its salts and esters 0 0 0 6.5
2918198520 Malic acid, its salts and esters 0 0 0 6.5
2918198590 Other 0 0 0 6.5
2918210000 Salicylic acid and its salts 0 0 2.2 6.5
2918220010 Oacetylalicyl acid 0 0 3 6.5
2918220090 Other 0 0 3 6.5
2918231000 Methyl salicylate and phenyl salicylate(salol) 0 0 0 6.5
2918239010 Ethyl, prophyl, butyl, amyl, benzyl, citronellyl, geranyl 0 0 0 6.5
and rhodinyl salicylates
2918239090 Other 0 0 0 6.5
2918291000 Sulphosalicylic acids, hydroxynaphthoic acids; their 0 0 2.2 6.5
salts and esters
2918293000 4 Hydroxybenzoic acid, its salts and esters. 0 0 0 6.5
2918298010 Gallic acid, its salts and esters 0 0 0 6.5
2918298090 Other 0 0 0 6.5
2918300000 Carboxylic acids with aldehyde or ketone function but 0 0 0 6.5
without other oxygen function, their anhydrides, halides,
peroxides, peroxyacids and their derivatives
2918910000 2,4,5- T (ISO) (2,4,5-trichlorophenoxyacetic acid), its 0 0 0 6.5
salts and esters
2918999000 Other 0 0 0 6.5
2919100000 Tris (2,3-dibromopropyl) phosphate 0 0 0 6.5

151
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2919901010 Tritolyl phosphates, triphenil phosphate and tributyl 0 0 0 6.5

phosphate
2919901090 Other 0 0 0 6.5
2919909000 Other 0 0 0 6.5
2920110000 Parathion (ISO) and parathion-methyl (ISO) (methyl- 0 0 0 6.5
parathion)
2920190000 Other 0 0 0 6.5
2920901011 Sulphuric esters and its halogenated, sulphonated, 0 0 0 6.5
nitrated or nitrosated derivatives
2920901012 Diguaiacol carbonate 0 0 0 6.5
2920901019 Other 0 0 0 6.5
2920902000 Dimethyl phosphonate (dimethyl phosphite) 0 0 0 6.5
2920903000 Trimethyl phosphite (trimethoxyphosphine) 0 0 0 6.5
2920904000 Triethyl phosphite 0 0 0 6.5
2920905000 Diethyl phosphonate (diethyl hydrogenphosphite) 0 0 0 6.5
(diethyl phosphite)
2920908511 Amyl nitrite, amyl nitrates, trinitrine (solution) 0 0 0 6.5
2920908519 Other 0 0 0 6.5
2920908590 Other 0 0 0 6.5
2921111000 Methylamine, dior trimethylamine 0 0 3 6.5
2921119000 Salts 0 0 3 6.5
2921191000 Triethylamine and its salts 0 0 3 6.5
2921193000 Isopropylamine and its salts 0 0 3 6.5
2921195000 Diethylamine and its salts 0 0 2.2 5.7
2921198000 Other 0 0 3 6.5
2921210000 Ethylenediamine and its salts 0 0 2.5 6
2921220000 Hexamethylenediamine and its salts 0 0 3 6,5
2921290000 Other 0 0 2.5 6
2921301000 Cyclohexylamine and cyclohexyldimethylamine, and 0 0 2.8 6.3
their salts
2921309900 Other 0 0 3 6.5
2921410000 Aniline and its salts 0 0 3 6.5
2921421000 Halogenated, sulphonated, nitrated and nitrosated 0 0 3 6.5
derivatives and their salts
2921429000 Other 0 0 3 6.5
2921430000 Toluidines and their derivatives; salts thereof 0 0 3 6.5
2921440010 Diphenylamine 0 0 3 6.5
2921440090 Other 0 0 3 6.5
2921450000 1 naphthylamine (alphanaphthylamine), 2 0 0 3 6.5
naphthylamine (betanaphthylamine) and their
derivatives; salts thereof
2921491000 Xylidines and their derivatives; salts thereof 0 0 3 6.5
2921498000 Other 0 0 3 6.5
2921511900 Other 0 0 3 6.5
2921519000 Other 0 0 3 6.5
2921599000 Other 0 0 3 6.5
2922110000 Monoethanolamine and its salts 0 0 3 6.5
2922120000 Diethanolamine and its salts 0 0 3 6.5
2922131000 Triethanolamine 0 0 3 6.5
2922139000 Salts of triethanolamine 0 0 3 6.5
2922191000 N Ethyldiethanolamine (N methyldiethanolamine) 0 0 3 6.5
2922192000 22' Methylliminodiethanol(N methyldiethanolamine) 0 0 3 6.5
2922198000 Other 0 0 3 6.5
2922210000 Aminohydroxynaphthalenesulphonic acids and their 0 0 3 6,5
salts

152
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2922290000 Other 0 0 3 6.5

2922390000 Other 0 0 3 6.5
2922410000 Lysine and its esters; salts thereof 0 0 2.8 6.3
2922420000 Glutamic acid and its salts 0 0 3 6.5
2922430000 Anthranilic acid and its salts 0 0 3 6.5
2922491000 Glycine 0 0 3 6.5
2922499500 Other 0 0 3 6.5
2922500010 P Aminosalicyylic acid and its salts 0 0 3 6.5
2922500090 Other 0 0 3 6.5
2923100000 Choline and its salts 0 0 0 6.5
2923200010 Lecithins 0 0 0 5.7
2923200090 Other phosphoaminolipids 0 0 0 5.7
2923900010 Tetramethylammonium formate 0 0 0 6.5
2923900090 Other 0 0 0 6.5
2924190000 Other 0 0 2.2 6.5
2924211000 Isoproturon (ISO) 0 0 2.2 6.5
2924219000 Other 0 0 2.2 6.5
2924230010 2 Acetamidobenzoic acid (Nacetylanthranilic acid) 0 0 0 6.5
2924230090 Other 0 0 0 6.5
2924293000 Paracetamol (INN) 0 0 3 6.5
2924299500 Other 0 0 2.2 6.5
2925110010 Saccharin 0 0 0 6.5
2925110020 Salts of saccharin 0 0 0 6.5
2925199500 Other 0 0 0 6.5
2925210000 Clordimeform (ISO) 0 0 0 6.5
2925290000 Other 0 0 0 6.5
2926100000 Acrylonitrile 0 0 3 6.5
2926200000 1-Cyanoguanidine (dicyandiamide) 0 0 0 6.5
2926300000 Fenproporex (INN) and its salts: methadone (INN) 0 0 0 6.5
intermediate (4cyano2
dimethylamino4,4diphenytbutane)
2926902000 Isophthalonitrile 0 0 0 6
2926909500 Other 0 0 0 6.5
2927000000 Diazo, azo or azoxy compounds 0 0 2.2 6.5
2928009010 Organic derivatives of hydrazine 0 0 0 6.5
2928009020 Other organic derivatives of hydroxylamine 0 0 0 6.5
2929101000 Methylphenylene diisocyanates (toluene diisocyanates) 0 0 2.2 6.5
2929109000 Other 0 0 2.2 6.5
2929900000 Other 0 0 0 6.5
2930200000 Thiocarbamates and dithiocarbamates 0 0 0 6.5
2930300000 Thiuram mono, dior tetrasulphides 0 0 0 6.5
2930409000 Other 0 0 2.2 6.5
2930901300 Cysteine and cystine 0 0 3 6.5
2930901600 Derivatives of cysteine and cystine 0 0 3 6.5
2930902000 Thiodiglycol (INN) (2,2'thiodiethanol) 0 0 3 6.5
2930908510 Organic derivatives of thiosemicarbazide 0 0 3 6.5
2930908520 Dithiocarbonates (xanthates) 0 0 3 6.5
2930908590 Other 0 0 3 6.5
2931001000 Dimethyl methylphosphonate 0 0 0 6.5
2931002000 Methylphosphonoyl difluoride (methylphosphonic 0 0 0 6.5
difluoride)
2931003000 Methylphosphonoyl dichloride (methylphosphonic 0 0 0 6.5
dichloride)
2931009510 Organoarsenic compounds 0 0 0 6.5
2931009590 Other 0 0 0 6.5

153
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2932110000 Tetrahydrofuran 0 0 0 6.5

2932120000 2-Furaldehyde (furfuraldehyde) 0 0 3 6.5
2932130000 Furfuryl alcohol and tetrahydrofurfuryl alcohol 0 0 3 6.5
2932190000 Other 0 0 0 6.5
2932210010 Coumarin, methylcoumarin 0 0 3 6.5
2932210020 Ethylcoumarin 0 0 3 6.5
2932296000 Gamma-butyrolactane 0 0 0 6.5
2932298510 Santonin 0 0 0 6.5
2932298590 Other 0 0 0 6.5
2932910000 Isosafrole 0 0 0 6.5
2932920000 1 (1,3Benzodioxol 5 yl) propan 2 one 0 0 0 6.5
2932930000 Piperonal 0 0 0 6.5
2932940000 Safrole 0 0 0 6.5
2932950000 Tetrahydrocannabinols (all isomers) 0 0 0 6.5
2932995000 Epoxides with a fourmembered ring 0 0 0 6.5
2932997000 Other cyclic acetals and internalhemiacetals, whether or 0 0 0 6.5
not with other oxygen functions, and their halogenated,
sulphonated, nitrated or nitrosated derivatives
2932998510 Piperonylic acid 0 0 0 6.5
2932998520 Piperonylbutoxide 0 0 0 6.5
2932998530 Internal ethers 0 0 0 6.5
2932998590 Other 0 0 0 6.5
2933119000 Other 0 0 0 6.5
2933199000 Other 0 0 0 6.5
2933210000 Hydantoin and its derivatives (a) 0 0 0 6.5
2933299000 Other 0 0 0 6.5
2933310010 Pyridinecarboxylic acid (isoniotinic acid) 0 0 0 5.3
2933310090 Other 0 0 0 5.3
2933320000 Piperidine and its salts 0 0 0 6.5
2933330000 Alfentanil (INN), anileridine (INN), bezitramide (INN), 0 0 0 6.5
bromazepam (INN), difenoxin (INN), diphenoxylate
(INN), dipipanone (INN), fentanyl (INN),ketobemidone
(INN), methylphenidate (INN), pentazocine (INN),
pethidine (INN), pethidine (INN) intermediateA,
phencyclidine (INN) (PCP), phenoperidine(INN)
pipradrol (INN), piritramide (INN), propiram (INN) and
trimeperidine (INN); salts thereof
2933395000 Fluroxypyridine(ISO), methyl ester 0 0 0 4
2933399900 Other 0 0 0 6.5
2933491000 Halogen derivatives of quinoline; quinolinecarboxylic 0 0 0 5.5
acid derivatives
2933499000 Other 0 0 0 6.5
2933520000 Malonylurea (barbituric acid) and its salts 0 0 0 6.5
2933539000 Other 0 0 0 6.5
2933540000 Other derivatives of malonylurea (barbituric acid): salts 0 0 0 6.5
thereof
2933599500 Other 0 0 0 6.5
2933610000 Melamine 0 0 3 6.5
2933691010 Hexogen (trimethylenetrinitramine) 0 0 0 5.5
2933691090 Other 0 0 0 5.5
2933698000 Other 0 0 0 6.5
2933710000 6 Hexanelactam (epsiloncaprolactam) 0 0 0 6.5
2933790000 Other lactams 0 0 0 6.5
2933919000 Other 0 0 0 6.5
2933991000 Benzimidazole2thiol (mercaptobenzimidazole) 0 0 0 6.5
2933992010 Indole, skatole (3methylindole ) 0 0 0 5.5

154
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

2933992090 Other 0 0 0 5.5

2933993000 Monoazepines 0 0 0 6.5
2933994000 Diazepines 0 0 0 6.5
2933999000 Other 0 0 0 6.5
2934100000 Compounds containing an unfused thiazole ring-system 0 0 0 6.5
( whether or not hydrogenated), not further fused
2934202000 Di(benzothiazol2yl)disulphide; benzothiazole2ehiol 0 0 0 6.5
(mercaptobenzothiazole) and its salts
2934208000 Other 0 0 0 6.5
2934309000 Other 0 0 0 6.5
2934999010 Sultones, sultoms 0 0 0 6.5
2934999020 Thiophene 0 0 0 6.5
2934999030 Monothiins and nucleic acids and their salts 0 0 0 6.5
2934999090 Other 0 0 0 6.5
2935009000 Other 0 0 3 6.5
2938100000 Rutoside (rutin) and its derivatives 0 0 0 6.5
2938901000 Digitalis glycosides 0 0 0 6
2938903000 Glycyrrhizic acid and glycyrrhizates 0 0 0 5.7
2938909010 Saponins 0 0 0 6.5
2938909090 Other 0 0 0 6.5
2940000000 Sugars chemically pure, other than sucrose, lactose, 0 0 2.2 6.5
maltose, glucose, and fructose; sugar ethers, sugar
acetals and sugar esters, and their salts,other than
products of heading2937, 3938 or 3939
2940000000 Rhamnose, raffinose and mannose 0 0 0 6.5
2941203000 Dihydrostreptomycin, its salts, esters and hydrates 0 0 0 5.3
2942000000 Other organic compounds 0 0 0 6.5
3006103010 Of plastics 0 0 3 6.5
3006103020 Of knitted or crocheted fabrics 0 0 3 6.5
3006103090 Other 0 0 3 6.5
3006910000 Appliances identifiable for ostomy use 0 0 0 6.5
3102101000 Urea containing more than 45% by weight of nitrogen 0 0 6.5 6.5
on the dry anhydrous product
3102109000 Other 0 0 6.5 6.5
3102210000 Ammonium sulphate 0 0 6.5 6.5
3102290000 Other 0 0 6.5 6.5
3102301000 In aqueous solution 0 0 6.5 6.5
3102309000 Other 0 0 6.5 6.5
3102401000 With a nitrogen content not exceeding 28 % by weight 0 0 6.5 6.5
3102409000 With a nitrogen content exceeding 28 % by weight 0 0 6.5 6.5
3102509010 Containing16,3 % or less by weight of nitrogen 0 0 6.5 6.5
3102509090 Other 0 0 6.5 6.5
3102600000 Double salts and mixtures of calcium nitrate and 0 0 6.5 6.5
ammonium nitrate
3102800000 Mixtures of urea and ammonium nitrate in aqueous or 0 0 6.5 6.5
ammoniacal solution
3102900010 Containing 25 % or less by weight of nitrogen 0 0 6.5 6.5
3102900090 Other 0 0 6.5 6.5
3103101000 Containing more than 35 % by weight of diphosphorus 0 0 1.3 4.8
pentaoxide
3103109000 Other 0 0 1.3 4.8
3105100011 Containing 52 % or less by weight of K2O 0 0 3 6.5
3105100019 Other 0 0 3 6.5
3105100021 Containing 30 % or less by weight of K2O 0 0 3 6.5
3105100029 Other 0 0 3 6.5

155
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

3105100031 Containing 25 % or less by weight of nitrogen 0 0 3 6.5

3105100039 Other 0 0 3 6.5
3105100090 Other 0 0 3 6.5
3105201000 With a nitrogen content exceeding 10 % by weight on 0 0 3 6.5
the dry anhydrous product
3105209000 Other 0 0 3 6.5
3105300000 Diammonium hydrogenorthophosphate (diammonium 0 0 3 6.5
phosphate)
3105400000 Ammonium dihydrogenorthophosphate 0 0 3 6.5
(monoammonium phosphate)and mixtures thereof with
diammonium hydrogenorthophosphate (diammonium
phosphate)
3105510000 Containing nitrates and phosphates 0 0 3 6.5
3105590000 Other 0 0 3 6.5
3105601000 Potassic superphosphates 0 0 0 3.2
3105609000 Other 0 0 0 3.2
3105909100 With a nitrogen content exceeding 10 % by weight on 0 0 3 6.5
the dry anhydrous product
3105909900 Other 0 0 0 3.2
3201200010 Dry extract 0 0 0 3
3201200090 Other 0 0 0 3
3201902000 Sumach extract, vallonia extract, oak or chestnut extract 0 0 0 5.8
3201909010 Other extracts of vegetable origin 0 5.3 5.3 5.3
3201909020 Tannins ( tannic acids), including water extracted gall 0 5.3 5.3 5.3
nut tannin
3201909090 Other 0 0 0 5.3
3202100000 Synthetic organic tanning substances 0 0 0 5.3
3202900000 Other 0 0 0 5.3
3203009000 Colouring matter of animal origin and preparations 0 0 0 2.5
based thereon
3204110000 Disperse dyes and preparations based thereon 0 0 2.2 6.5
3204120000 Acid dyes, whether or not premetallised, and 0 0 2.2 6.5
preparations based thereon; mordant dyes and
preparations based thereon
3204130000 Basic dyes and preparations based thereon 0 0 2.2 6.5
3204140000 Direct dyes and preparations based thereon 0 0 2.2 6.5
3204150000 Vat dyes (including those usable in that state as 0 0 2.2 6.5
pigments) and preparations based thereon
3204160000 Reactive dyes and preparations based thereon 0 0 2.2 6.5
3204170000 Pigments and preparations based thereon 0 0 2.2 6.5
3204190000 Other, including mixtures of colouring matter of two or 0 0 2.2 6.5
more of the subheadings 3204 11 to 3204 19
3204200000 Synthetic organic products of a kind used as fluorescent 0 0 2.1 6
brightening agents
3204900000 Other 0 0 2.2 6.5
3205000010 Synthetic colourlakes 0 0 0 6.5
3205000090 Other 0 0 0 6.5
3206110000 Containing 80 % or more by weight of titanium dioxide 0 0 2.5 6
calculated on the dry weight
3206190000 Other 0 0 3 6.5
3206200000 Pigments and preparations based on chromium 0 0 3 6.5
compounds
3206410010 Ultramarine 0 0 3 6.5
3206410090 Other 0 0 3 6.5
3206420000 Lithopone and other pigments and preparations based on 0 0 3 6.5
zinc sulphide
3206493000 Pigments and preparations based on hexacyanoferrates 0 0 3 6.5
(ferrocyanides and ferricyanides)

156
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

3206498000 Other 0 0 3 6.5

3206500000 Inorganic products of a kind used as luminophores 0 0 1.8 5.3
3207100000 Prepared pigments, prepared opacifiers, prepared 0 0 0 6.5
colours and similarpreparations
3207201000 Engobes (slips) 0 0 0 5.3
3207209000 Other 0 0 0 6.3
3207300000 Liquid lustres and similar preparations 0 0 0 5.3
3207401000 Glass of the variety known as "enamel" glass 0 0 0 3.7
3207408000 Other 0 0 0 3.7
3208101000 Solutions as defined in Note 4 to thisChapter 0 0 0 6.5
3208109000 Other 0 0 0 6.5
3208201000 Solutions as defined in Note 4 to thisChapter 0 0 0 6.5
3208209000 Other 0 0 0 6.5
3208901900 Other 0 0 0 6.5
3208909100 Based on synthetic polymers 0 0 0 6.5
3208909900 Based on chemically modified natural polymers 0 0 0 6.5
3209100000 Based on acrylic or vinyl polymers 0 0 0 6.5
3209900000 Other 0 0 0 6.5
3210001000 Oil paints and varnishes (including enamels and 0 0 0 6.5
lacquers)
3210009000 Other 0 0 0 6.5
3211000000 Prepared driers 0 0 0 6.5
3212101000 With a basis of base metal 0 0 0 6.5
3212109000 Other 0 0 0 6.5
3212903100 With a basis of aluminium powder 0 0 0 6.5
3212903800 Other 0 0 0 6.5
3212909000 Dyes and other colouring matter put up in forms or 0 0 0 6.5
packings for retail sale
3213100000 Colours in sets 0 0 0 6.5
3213900000 Other 0 0 0 6.5
3214101000 Glaziers' putty, grafting putty, resin cements, caulking 0 0 0 5
compounds and other mastics
3214109000 Painters' fillings 0 0 0 5
3214900000 Other 0 0 0 5
3215110000 Black 0 0 0 6.5
3215190000 Other 0 0 0 6.5
3215901000 Writing or drawing ink 0 0 0 6.5
3215908000 Other 0 0 0 6.5
3301121000 Not deterpenated 0 0 0 7
3301129000 Deterpenated 0 0 0 4.4
3301131000 Not deterpenated 0 0 0 7
3301139000 Deterpenated 0 0 0 4.4
3301192000 Not deterpenated 0 0 0 7
3301198000 Deterpenated 0 0 0 4.4
3301249000 Deterpenated 0 0 0 2.9
3301259000 Deterpenated 0 0 0 2.9
3301293110 Ylang ylang 0 0 0 2.3
3301293190 Other 0 0 0 2.3
3301297100 Of geranium; of jasmin; of vetiver 0 0 0 2.3
3301297900 Of lavender or of lavandin 0 0 0 2.9
3301299110 Citronella 0 0 0 2.3
3301299190 Other 0 0 0 2.3
3301300000 Resinoids 0 0 0 2

157
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

3301901000 Terpenic by products of the deterpenation of essential 0 0 0 2.3

oils
3301902111 Of a kind used as medicaments 0 0 0 3.2
3301902119 Other 0 0 0 3.2
3301902120 Of hops 0 0 0 3.2
3301909010 Aqueuos distillates and aqueous solutions of essential 0 0 0 3
oils
3301909090 Other 0 0 0 3
3302101000 Of an actual alcoholic strength by volume exceeding 0,5 0 0 0 17,3 MN 1
% Euro% vol/hl
3302102100 Containing no milkfats, sucrose,isoglucose, glucose or 0 0 0 12.8
starch or containing less than 1,5 % milkfat, 5 % sucrose
or isoglucose, 5 % glucose or starch
3306200000 Yarn used to clean between the teeth (dental floss) 0 0 0 4
3307100010 Lotion 0 0 0 6.5
3307100090 Other 0 0 0 6.5
3307200000 Personal deodorants and antiperspirants 0 0 0 6.5
3307300000 Perfumed bath salts and other bath preparations 0 0 0 6.5
3307410000 "Agarbatti" and other odoriferous preparations which 0 0 0 6.5
operate by burning
3307490000 Other 0 0 0 6.5
3307900010 Bath preperations ( containing soap and surface active 0 0 0 6.5
agents)
3307900020 Wadding and felt impregnated or coated with cosmetics) 0 0 0 6.5
3307900030 Nonwovens impregnated or coated with cosmetics 0 0 0 6.5
3307900090 Other 0 0 0 6.5
3401300000 Organic surface active products and preparations for 0 0 0 4
washing the skin, in the form of liquid or cream and put
up for retail sale, whether or notcontaining soap
3402119010 Sulphoresinates and sulpho oleates 0 0 0 4
3402119090 Other 0 0 0 4
3402120000 Cationic 0 0 0 4
3402130000 Non ionic 0 0 0 4
3402190010 Turkey red oil 0 0 0 4
3402190090 Other 0 0 0 4
3402202000 Surface active preparations 0 0 0 4
3402209000 Washing preparations and cleaning preparations 0 0 0 4
3402901000 Surface active preparations 0 0 0 4
3402909000 Washing preparations and cleaning preparations 0 0 0 4
3403110000 Preparations for the treatment of textile materials, 0 0 0 4.6
leather, furskins or other materials
3403191000 Containing 70 % or more by weight of petroleum oils or 0 0 0 6.5
of oils obtained from bituminous minerals but not as the
basic constituent
3403199100 Preparations for lubricating machines, appliances and 0 0 0 4.6
vehicles
3403199900 Other 0 0 0 4.6
3403910000 Preparations for the treatment of textile materials, 0 0 0 4.6
leather, furskins or other materials
3403991000 Preparations for lubricating machines, appliances and 0 0 0 4.6
vehicles
3403999000 Other 0 0 0 4.6
3501105000 For industrial uses other than the manufacture of 0 0 0 3.2
foodstuffs or fodder(a)
3501109000 Other 0 0 5.5 9

158
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

3501901000 Casein glues 0 0 4.8 8.3

3501909000 Other 0 0 2.9 6.4
3503001010 Gelatin 0 0 0 7.7
3503001020 Gelatin derivatives 0 0 0 7.7
3503008000 Other 0 0 0 7.7
3504000000 Peptones and their derivatives; other protein substances 0 0 0 3.4
and their derivatives, not elsewhere specified or
included; hide powder, whether or not chromed
3505105000 Starches, esterified or etherified 0 0 0 7.7
3506100010 Cold glue 0 0 0 6.5
3506100090 Other 0 0 0 6.5
3506910010 Cold glue 0 0 0 6.5
3506910090 Other 0 0 0 6.5
3506990010 Glue 0 0 0 6.5
3506990090 Other 0 0 0 6.5
3507100000 Rennet and concentrates thereof 0 0 2.2 6.3
3507909000 Other 0 0 2.2 6.3
3601000000 Propellent powders 0 0 0 5.7
3602000000 Prepared explosives,other than propellent powders 0 0 0 6.5
3603001000 Safety uses; detonating fuses 0 0 0 6
3603009000 Other 0 0 0 6.5
3604100000 Fireworks 0 0 0 6.5
3604900000 Other 0 0 0 6.5
3605000000 Matches, other than pyrotechnic articles of heading 3604 0 0 0 6.5
3606100000 Liquid or liquefiedgas fuels in containers of kind used 0 0 0 6.5
for filling or refilling cigarette or similar lighters and of
a capacity not exceding 300 cm
3606901010 Lighter flints 0 0 0 6
3606901090 Other 0 0 0 6
3606909000 Other 0 0 0 6.5
3701101000 For medical, dental or veterinary use 0 0 0 6.5
3701109000 Other 0 0 0 6.5
3701200010 Presented as a pack 0 0 0 6.5
3701200090 Other 0 0 0 6.5
3701300000 Other plates and film, with any side exceeding 255 mm 0 0 0 6.5
3701910000 For colour photography (polychrome) 0 0 0 6.5
3701990000 Other 0 0 0 6.5
3702100000 For X ray 0 0 0 6.5
3702312010 Instant print film (Presented as a pack): 0 0 0 6.5
3702312090 Other 0 0 0 6.5
3702319810 Instant print film (Presented as a pack) : 0 0 0 6.5
3702319890 Other 0 0 0 6.5
3702321000 Microfilm; film for the graphic arts 0 0 0 6.5
3702322010 Instant print film (Presented as a pack) : 0 0 0 5.3
3702322090 Other 0 0 0 5.3
3702323100 Microfilm 0 0 0 6.5
3702325000 Film for the graphic arts 0 0 0 6.5
3702328090 Instant print film (Presented as a pack) : 0 0 0 6.5
3702328010 Other 0 0 0 6.5
3702390010 Instant print film (Presented as a pack) : 0 0 0 6.5
3702390090 Other 0 0 0 6.5
3702410010 Instant print film (Presented as a pack) : 0 0 0 6.5
3702410090 Other 0 0 0 6.5
3702420010 Instant print film (Presented as a pack) : 0 0 0 6.5

159
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

3702420090 Other 0 0 0 6.5

3702430010 Instant print film (Presented as a pack) : 0 0 0 6.5
3702430090 Other 0 0 0 6.5
3702440010 Instant print film (Presented as a pack) : 0 0 0 6.5
3702440090 Other 0 0 0 6.5
3702510000 Of a width not exceeding 16 mm and of a lengthnot 0 0 0 5.3
exceeding 14 m
3702520000 Of a width not exceeding 16mm and of a length 0 0 0 5.3
exceeding 14 m
3702530000 Of a width exceeding 16 mm but notexceeding 35 mm 0 0 0 5.3
and of a length not exceeding 30 m, for slides
3702541000 Of a width exceeding 16 mm but not exceeding 24mm 0 0 0 5
3702549000 Of a width exceeding 24 mm but not exceeding 35 mm 0 0 0 5
3702550000 Of a width exceeding 16 mm but not exceeding 35 mm 0 0 0 5.3
and of a length exceeding 30 m
3702560000 Of a width exceeding 35 mm 0 0 0 6.5
3702912000 Film for the graphic arts 0 0 0 6.5
3702918010 Of a length not exceeding 14 m 0 0 0 5.3
3702918091 Cinematographic films 0 0 0 5.3
3702918099 Other 0 0 0 5.3
3702931000 Microfilm; film for the graphic arts 0 0 0 6.5
3702939000 Other 0 0 0 5.3
3702941000 Microfilm; film for the graphic arts 0 0 0 6.5
3702949010 Cinematographic films 0 0 0 5.3
3702949090 Other 0 0 0 5.3
3702950000 Of a width exceeding 35 mm 0 0 0 6.5
3703100000 In rolls of a width exceeding 610 mm 0 0 0 6.5
3703201000 For photographs obtained from reversal typefilm 0 0 0 6.5
3703209000 Other 0 0 0 6.5
3703901000 Sensitized with silver or platinum salts 0 0 0 6.5
3703909000 Other 0 0 0 6.5
3704009000 Other 0 0 0 6.5
3705100000 For offset reproduction 0 0 0 5.3
3705901000 Microfilms 0 0 0 3.2
3705909000 Other 0 0 0 5.3
3706109910 Black and white, monochrome 0 0 0 5Euro/100 M
3706109920 Polychrome 0 0 0 5Euro/100 M
3706909910 Black and white, monochrome 0 0 0 3,5Euro/100 M
3706909920 Polychrome 0 0 0 3,5Euro/100 M
3707100000 Sensitising emulsions 0 0 0 6
3707901100 For photographic film and plates 0 0 0 6
3707901900 Other 0 0 0 6
3707903000 Other 0 0 0 6
3707909000 Other 0 0 0 6
3801100000 Artificial graphite 0 0 0 3.6
3801201000 Colloidal graphite in suspension in oil; semicolloidal 0 0 0 6.5
graphite
3801209000 Other 0 0 0 4.1
3801300000 Carbonaceous pastes for electrodes and similar pastes 0 0 0 5.3
for furnace linings

3801900010 "Carbon " blocks, plates, bars and similar semi 0 0 0 3.7
manufactures of metallographitic or other grades
3801900090 Other 0 0 0 3.7
3802100000 Activated carbon 0 0 0 3.2
3802900010 Animal black, including spent animal black 0 0 2.2 5.7
3802900090 Other 0 0 2.2 5.7

160
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

3803009000 Other 0 0 0 4.1

3804001000 Concentrated sulphite lye 0 0 0 5
3804009010 Residual lyes from the manufacture of wood pulp by the 0 0 0 5
soda or sulphate processes
3804009090 Other 0 0 0 5
3805101000 Gum turpentine 0 0 0 4
3805103000 Wood turpentine 0 0 0 3.7
3805109000 Sulphate turpentine 0 0 0 3.2
3805901000 Pine oil 0 0 0 3.7
3805909010 Crude paracymene (regardless of source) 0 0 0 3.4
3805909090 Other 0 0 0 3.4
3806101000 Obtained from fresh oleoresins 0 0 0 5
3806109000 Other 0 0 0 5
3806200000 Salts of rosin, of resin acids or of derivatives of rosin or 0 0 0 4.2
resin acids, other than salts of rosin adducts
3806300010 Liquid or pasty or blocks, lumps, powders, granules 0 0 0 6.5
flakes, and similar bulk forms
3806300090 Other 0 0 0 6.5
3806900010 Run gums 0 0 0 4.2
3806900090 Other 0 0 0 4.2
3807001010 Composite solvents and thinners 0 0 0 2.1
3807001090 Other 0 0 0 2.1
3807009011 Composite solvents and thinners 0 0 0 4.6
3807009019 Other 0 0 0 4.6
3807009090 Other 0 0 0 4.6
3808500000 Goods specified in subheading note 1 to this chapter 0 0 0 6
3808911000 Based on pyrethroids 0 0 0 6
3808912000 Based on chlorinated hydrocarbons 0 0 0 6
3808913000 Based on carbamates 0 0 0 6
3808914000 Based on organophosphorus compounds 0 0 0 6
3808919000 Other 0 0 0 6
3808921000 Preparations based on copper compounds 0 0 0 4.6
3808922000 Other 0 0 0 6
3808923000 Based on dithiocarbamates 0 0 0 6
3808924000 Based on benzimidazoles 0 0 0 6
3808925000 Based on diazoles or triazoles 0 0 0 6
3808926000 Based on diazines or morpholines 0 0 0 6
3808929000 Other 0 0 0 6
3808931100 Based on phenoxyphytohormones 0 0 0 6
3808931300 Based on triazines 0 0 0 6
3808931500 Based on amides 0 0 0 6
3808931700 Based on carbamates 0 0 0 6
3808932100 Based on dinitroaniline derivates 0 0 0 6
3808932300 Based on derivatives of urea, of uracil or of 0 0 0 6
sulphonylurea
3808932700 Other 0 0 0 6
3808933000 Antisprouting products 0 0 0 6
3808939000 Plantgrowth regulators 0 0 0 6.5
3808941000 Based on quaternary ammonium salts 0 0 0 6
3808942000 Based on halogenated compounds 0 0 0 6
3808949000 Other 0 0 0 6
3808991000 Rodenticides 0 0 0 6
3808999000 Other 0 0 0 6
3809910010 Prepared glazings, prepared dressings and prepared 0 0 0 6.3
mordants

161
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

3809910090 Other 0 0 0 6.3

3809920010 Prepared glazings, prepared dressings and prepared 0 0 0 6.3
mordants
3809920090 Other 0 0 0 6.3
3809930010 Prepared glazings, prepared dressings and prepared 0 0 0 6.3
mordants
3809930090 Other 0 0 0 6.3
3810100000 Pickling preparations for metal surfaces; soldering, 0 0 0 6.5
brazing or weldingpowders and pastes consisting of
metal and other materials
3810901000 Preparations of a kind used as cores or coatings for 0 0 0 4.1
welding electrodes and rods
3810909000 Other 0 0 0 5
3811111000 Based on tetraethyllead 0 0 0 6.5
3811119000 Other 0 0 0 5.8
3811190000 Other 0 0 0 5.8
3811210010 Other prepared additives formineral oils or other liquids 0 0 0 5.3
used for the same purposes as mineral oils
3811210090 Other 0 0 0 5.3
3811290010 Other prepared additives for mineral oils or other liquids 0 0 0 5.8
used for the same purposes as mineral oils
3811290090 Other 0 0 0 5.8
3811900010 Other prepared additives for mineral oils or other liquids 0 0 0 5.8
used for the same purposes as mineral oils
3811900090 Other 0 0 0 5.8
3812100000 Prepared rubber accelerators 0 0 0 6.3
3812209000 Other 0 0 0 6.5
3812302000 Antioxidising preparations 0 0 0 6.5
3812308000 Other 0 0 0 6.5
3813000000 Preparations and charges for fireextinguishers; charged 0 0 0 6.5
fireextinguishing grenades
3814001000 Based on butyl acetate 0 0 0 6.5
3814009000 Other 0 0 0 6.5
3815110000 With nickel or nickel compounds as the active substance 0 0 0 6.5
3815120000 With precious metal or precious metal compounds as the 0 0 0 6.5
active substance
3815199000 Other 0 0 0 6.5
3815909000 Other 0 0 0 6.5
3816000000 Refractory cements, mortars, concretes and similar 0 0 0 2.7
compositions, other than products of heading 3801
3817005000 Linear alkylbenzene 0 0 2.8 6.3
3817008000 Other 0 0 2.8 6.3
3819000000 Hydraulic brake fluids and other prepared liquids for 0 0 0 6.5
hydraulic transmission, not containing or containing less
than 70% by weight of petroleum oils oroils obtained
from bituminous minerals
3820000000 Antifreezing preparations and prepared deicing fluids 0 0 0 6.5
3821000000 Prepared culture media for development of 0 0 0 5
microorganisms
3823110000 Stearic acid 0 0 0 5.1
3823120000 Oleic acid 0 0 0 4.5
3823130000 Tall oil fatty acids 0 0 0 2.9
3823191000 Distilled fatty acids 0 0 0 2.9
3823193000 Fatty acid distillate 0 0 0 2.9
3823199000 Other 0 0 0 2.9
3823700010 Industrial fatty alcohols which have a waxy character 0 0 0 3.8
3823700090 Other 0 0 0 3.8
3824100010 Based on natural resinous products 0 0 0 6.5

162
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

3824100090 Other 0 0 0 6.5

3824300000 Nonagglomerated metal carbides mixedtogether or with 0 0 0 5.3
metallic binders
3824400000 Prepared additives for cements, mortars or concretes 0 0 0 6.5
3824501000 Concrete ready to pour 0 0 0 6.5
3824509000 Other 0 0 0 6.5
3824710000 Containing acyclic hydrocarbons perhalogenatedonly 0 0 0 6.5
with fluorine and chlorine
3824720000 Containing bromochlorodifluoromethane, 0 0 0 6.5
bromotrifluoromethane or dibromotetrafluoroethanes
3824730000 Containing hydrobromofluorocarbons (HBFCs) 0 0 0 6.5
3824740000 Containing hydrochlorofluorocarbons (HCFCs), whether 0 0 0 6.5
or not containig perfluorocarbons or hydrofluorocarbons
but not containing cholorofluorocarbons
3824750000 Containing carbon tetrachloride 0 0 0 6.5
3824760000 Containing 1,1,1-trichloroethane (methyl chloroform) 0 0 0 6.5
3824770000 Containing bromomethane (methyl bromide) or 0 0 0 6.5
bromochloromethane
3824780000 Containing perfluorocarbons (PFCs) or 0 0 0 6.5
hydrofluorocarbons (HFCs), but not containing
chlorofluorocarbons (CFCs) or
hydrocholorofluorocarbons (HCFCs)
3824790000 Other 0 0 0 6.5
3824810000 Containing oxirane (ethylene oxide) 0 0 0 6.5
3824820000 Containing polychlorinated biphenyls (PCBs), 0 0 0 6.5
polychlorinated terphenyls (PCTs) or polybrominated
biphenyls (PBBs)
3824830000 Containing tris (2,3-dibromopropyl) phosphate 0 0 0 6.5
3824901000 Petroleum sulphonates, excluding petroleum sulphonates 0 0 0 5.7
of alkali metals, ofammonium or of ethanolamines;
thiophenated sulphonic acids of oils obtained from
bituminous minerals, andtheir salts
3824901500 Ion exchangers 0 0 0 6.5
3824902000 Getters for vacuum tubes 0 0 0 6
3824902500 Pyrolignites (for example, of calcium); crude calcium 0 0 0 5.1
tartrate; crude calcium citrate
3824903000 Naphthenic acids, their water-insoluble salts andtheir 0 0 0 3.2
esters
3824903500 Antirust preparations containing amines as active 0 0 0 6.5
constituents
3824904000 Inorganic composite solvents and thinners for varnishes 0 0 0 6.5
and similar products
3824904500 Antiscaling and similar compounds 0 0 0 6.5
3824905000 Preparations for electroplating 0 0 0 6.5
3824905500 Mixtures of mono, di and tri, fatty acid esters of glycerol 0 0 0 6.5
(emulsifiers for fats)
3824906400 Other 0 0 0 6.5
3824906500 Auxiliary products for foundries (other thanthose falling 0 0 0 6.5
within subheading3824 10 00)
3824907000 Fireproofing, waterproofing and similar protective 0 0 0 6.5
preparations used in the buildingindustry
3824909810 Mixtures of salts of compounds containing different 0 0 0 6.5
anion
3824909820 Copying pastes with a basis of gelatin, whether or not on 0 0 0 6.5
a paper or textile backing
3824909830 Ammoniacal gas liquors 0 0 0 6.5
3824909890 Other 0 0 0 6.5
3825100000 Municipal waste 0 0 3 6.5
3825200000 Sewage sludge 0 0 3 6.5
3825300000 Clinical waste 0 0 3 6.5
3825410000 Halogenated 0 0 3 6.5

163
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

3825490000 Other 0 0 3 6.5

3825500000 Wastes of metal pickling liquors, hydraulic fluids, brake 0 0 3 6.5
and antifreeze fluids
3825610000 Mainly containing organic constituents 0 0 3 6.5
3825690000 Other 0 0 3 6.5
3825901000 Alkaline iron oxides for purification gas 0 0 3 5
3825909000 Other 0 0 3 6.5
3901101000 Linear polyethylene 0 0 3 6.5
3901109000 Other 0 0 3 6.5
3901209000 Other 0 0 3 6.5
3901300000 Ethylene vinyl acetate copolymers 0 0 3 6.5
3901909000 Other 0 0 3 6.5
3902100000 Polypropylene 0 0 3 6.5
3902200000 Polyisobutylene 0 0 3 6.5
3902300000 Propylene copolymers 0 0 3 6.5
3902909000 Other 0 0 3 6.5
3903110000 Expansible 0 0 3 6.5
3903190000 Other 0 0 3 6.5
3903200000 Styrene acrylonitrile (SAN) copolymers 0 0 3 6.5
3903300000 Acrylonitrile butadiene styrene (ABS) copolymers 0 0 3 6.5
3903909000 Other 0 0 3 6.5
3904100000 Poly(vinyl chloride), not mixed with any other 0 0 3 6.5
substances
3904210000 Non plasticized 0 0 3 6.5
3904220000 Plasticized 0 0 3 6.5
3904300000 Vinyl chloride vinyl acetate copolymers 0 0 3 6.5
3904400000 Other vinyl chloride copolymers 0 0 3 6.5
3904509000 Other 0 0 3 6.5
3904610000 Polytetrafluoroethylene 0 0 3 6.5
3904699000 Other 0 0 3 6.5
3904900000 Other 0 0 3 6.5
3905120000 In aqueous dispersion 0 0 0 6.5
3905190000 Other 0 0 0 6.5
3905210000 In aqueous dispersion 0 0 0 6.5
3905290000 Other 0 0 0 6.5
3905300000 Poly(vinyl alcohol), whether or not containing 0 0 0 6.5
unhydrolysed acetate groups
3905910000 Copolymers 0 0 0 6.5
3905999000 Other 0 0 0 6.5
3906100000 Poly (methyl methacrylate) 0 0 2.2 6.5
3906906000 Copolymer of methyl acrylate with ethylene and a 0 0 0 5
monomer containing a non terminal carboxy group as a
substituent, containing by weight 50 % or more of
methyl acrylate,whether or not compoundedwith silica
3906909000 Other 0 0 0 6.5
3907100000 Polyacetals 0 0 2.2 6.5
3907201100 Polyethylene glycols 0 0 0 6.5
3907202100 With a hydroxyl number not exceeding 100 0 0 0 6.5
3907202900 Other 0 0 0 6.5
3907209900 Other 0 0 0 6.5
3907300000 Epoxide resins 0 0 0 6.5
3907400000 Polycarbonates 0 0 0 6.5
3907500000 Alkyd resins 0 0 0 6.5
3907602000 Having a viscosity number of 183 ml/g or higher 0 0 3 6.5
3907608000 Other 0 0 3 6.5

164
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

3907700000 Poly (lactic acid) 0 0 0 6.5

3907911000 Liquid 0 0 0 6.5
3907919000 Other 0 0 0 6.5
3907991900 Other 0 0 3 6.5
3907999800 Other 0 0 3 6.5
3908100000 Polyamide 6,11,12,6,6,6,9,6,10 or 6,12 0 0 2.2 6.5
3908900000 Other 0 0 2.2 6.5
3909100000 Urea resins; thiourea resins 0 0 0 6.5
3909200000 Melamine resins 0 0 0 6.5
3909300000 Other amino resins 0 0 0 6.5
3909400000 Phenolic resins 0 0 0 6.5
3909509000 Other 0 0 0 6.5
3910000000 Silicones in primary forms 0 0 0 6.5
3911100000 Petroleum resins, coumarone, indene or coumarone 0 0 0 6.5
indene resins and polyterpenes
3911901100 Poly(oxy 1,4 phenylenesulphonyl 1,4phenyle neoxy 1, 4 0 0 0 3.5
phenyleneisopropylidene 1, 4 phenylene), in oneof the
forms mentioned in note 6(b) to this chapter
3911901900 Other 0 0 0 6.5
3911909900 Other 0 0 0 6.5
3912110000 Non plasticised 0 0 0 6.5
3912120000 Plasticized 0 0 0 6.5
3912201100 Collodions and celloidin 0 0 0 6.5
3912201900 Other 0 0 0 6
3912209000 Plasticized 0 0 0 6.5
3912310000 Carboxymethylcellulose and its salts 0 0 0 6.5
3912391000 Ethylcellulose 0 0 0 6.5
3912398000 Other 0 0 0 6.5
3912901000 Cellulose esters 0 0 0 6.4
3912909000 Other 0 0 0 6.5
3913100000 Alginic acid, its salts and esters 0 0 0 5
3913900010 Dextran (b) 0 0 0 6.5
3913900020 Chemical derivatives of natural rubber 0 0 0 6.5
3913900090 Other 0 0 0 6.5
3914000000 Ion exchangers based on polymers of headings 3901 0 0 0 6.5
to3913, in primary forms
3915100000 Of polymers of ethylene 0 0 0 6.5
3915200000 Of polymers of styrene 0 0 0 6.5
3915300000 Of polymers of vinyl chloride 0 0 0 6.5
3915901100 Of polymers of propylene 0 0 0 6.5
3915901800 Other 0 0 0 6.5
3915909000 Other 0 0 0 6.5
3916100000 Of polymers of ethylene 0 0 0 6.5
3916201000 Of poly (vinyl chloride) 0 0 0 6.5
3916209000 Other 0 0 0 6.5
3916901100 Of polyesters 0 0 0 6.5
3916901300 Of polyamides 0 0 0 6.5
3916901500 Of epoxide resins 0 0 0 6.5
3916901900 Other 0 0 0 6.5
3916905100 Of polymers of propylene 0 0 0 6.5
3916905900 Other 0 0 0 6.5
3916909000 Other 0 0 0 6.5
3917101000 Of hardened protein 0 0 0 5.3
3917109000 Of cellulosic materials 0 0 0 6.5

165
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

3917211000 Seamless and of a length exceeding the maximum cross 0 0 0 6.5

sectional dimension, whether or not surface worked, but
not otherwise worked
3917219000 Other 0 0 0 6.5
3917221000 Seamless and of a length exceeding the maximum cross 0 0 0 6.5
sectional dimension, whether or not surface worked, but
not otherwise worked
3917229000 Other 0 0 0 6.5
3917231000 Seamless and of a length exceeding the maximum cross 0 0 0 6.5
sectional dimension, whether or not surface worked, but
not otherwise worked
3917239000 Other 0 0 0 6.5
3917291200 Of condensation or rearrangement polymerization 0 0 0 6.5
products, whether or not chemically modified
3917291500 Of addition polymerization products 0 0 0 6.5
3917291900 Other 0 0 0 6.5
3917299020 Welded pipes 0 0 0 6.5
3917299030 Of hardened protein and chemical derivatives of natural 0 0 0 6.5
rubber
3917299090 Other 0 0 0 6.5
3917310090 Other 0 0 0 6.5
3917321000 Of condensation or rearrangement polymerization 0 0 0 6.5
products, whether or not chemically modified
3917323100 Of polymers of ethylene. 0 0 0 6.5
3917323500 Of polymers of vinyl chloride 0 0 0 6.5
3917323900 Other 0 0 0 6.5
3917325100 Other 0 0 0 6.5
3917329100 Artificial sausage casings 0 0 0 6.5
3917329910 Welded pipes 0 0 0 6.5
3917329990 Other 0 0 0 6.5
3917330000 Other, not reinforced or otherwised combined with other 0 0 0 6.5
materials, with fittings
3917391200 Of condensation or rearrangement polymerization 0 0 0 6.5
products, whether or not chemically modified
3917391500 Of addition polymerization products 0 0 0 6.5
3917391900 Other 0 0 0 6.5
3917399020 Welded pipes 0 0 0 6.5
3917399090 Other 0 0 0 6.5
3917400000 Other 0 0 0 6.5
3918101000 Consisting of a support impregnated, coated or covered 0 0 0 6.5
with polyvinyl chloride
3918109000 Other 0 0 0 6.5
3918900000 Of other plastics 0 0 0 6.5
3919101100 Of plasticized polyvinyl chloride or of polyethylene 0 0 0 6.3
3919101300 Of non plasticized polyvinyl chloride 0 0 0 6.3
3919101500 Of polypropylene 0 0 0 6.3
3919101900 Other 0 0 0 6.3
3919103100 Of polyesters 0 0 0 6.5
3919103800 Other 0 0 0 6.5
3919106100 Of plasticized polyvinyl chloride or of polyethylene 0 0 0 6.5
3919106900 Other 0 0 0 6.5
3919109000 Other 0 0 0 6.5
3919901000 Further worked than surface worked, or cut to shapes 0 0 0 6.5
other than rectangular (includingsquare)

166
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

3919903100 Of polycarbonates, alkyd resins, polyallyl esters or other 0 0 0 6.5

polyesters
3919903800 Other 0 0 0 6.5
3919906100 Of plasticized polyvinyl chloride or of polyethylene 0 0 0 6.5

3919906900 Other 0 0 0 6.5

3919909000 Other 0 0 0 6.5
3920102400 Stretchfilm 0 0 3 6.5
3920102600 Other 0 0 3 6.5
3920102700 Printed 0 0 3 6.5
3920102800 0,94 or more 0 0 3 6.5
3920104000 Other 0 0 3 6.5
3920108900 Other 0 0 3 6.5
3920202100 Biaxially oriented 0 0 3 6.5
3920202900 Other 0 0 3 6.5
3920207100 Decorative strip 0 0 3 6.5
3920207900 Other 0 0 3 6.5
3920209000 Other 0 0 3 6.5
3920300000 Of polymers of styrene 0 0 3 6.5
3920431000 Of a thickness not exceeding 1 mm 0 0 3 6.5
3920439000 Of a thickness exceeding 1 mm 0 0 3 6.5
3920491000 Of a thickness not exceeding 1 mm 0 0 3 6.5
3920499000 Of a thickness exceeding 1 mm 0 0 3 6.5
3920510000 Of polymethyl methacrylate 0 0 3 6.5
3920599000 Other 0 0 3 6.5
3920610000 Of polycarbonates 0 0 3 6.5
3920621900 Other 0 0 3 6.5
3920629000 Of a thickness exceeding 0,35 mm 0 0 3 6.5
3920630000 Of unsaturated polyesters 0 0 3 6.5
3920690000 Of other polyesters 0 0 3 6.5
3920711000 Sheets, film or strip, coiled or not, of a thickness of less 0 0 3 6.5
than 0,75mm
3920719000 Other 0 0 3 6.5
3920731000 Film in rolls or in strips, for cinematography or 0 0 2.8 6.3
photography
3920735000 Sheets, film or strip, coiled or not, of a thickness of less 0 0 3 6.5
than 0,75mm.
3920739000 Other 0 0 3 6.5
3920791000 Of vulcanised fibre 0 0 2.2 5.7
3920799000 Other 0 0 3 6.5
3920910000 Of polyvinyl butyral 0 0 2.6 6.1
3920920000 Of polyamides 0 0 3 6.5
3920930000 Of amino resins 0 0 3 6.5
3920940000 Of phenolic resins 0 0 3 6.5
3920992800 Other 0 0 3 6.5
3920995900 Other 0 0 3 6.5
3920999010 Of hardened proteins 0 0 3 6.5
3920999090 Other 0 0 3 6.5
3921110000 Of polymers of styrene 0 0 0 6.5
3921120000 Of polymers of vinyl chloride 0 0 0 6.5
3921131000 Flexible 0 0 0 6.5
3921139000 Other. 0 0 0 6.5
3921140000 Of regenerated cellulose 0 0 0 6.5
3921190010 Of hardened proteins 0 0 0 6.5
3921190090 Other 0 0 0 6.5
3921901100 Corrugated sheet and plates 0 0 0 6.5

167
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

3921901900 Other 0 0 3 6.5

3921903000 Of phenolic resins 0 0 0 6.5
3921904100 High pressure laminates with a decorative surface on 0 0 0 6.5
one or both sides
3921904300 Other 0 0 0 6.5
3921904900 Other 0 0 0 6.5
3921905500 Other 0 0 0 6.5
3921906000 Of addition polymerization products 0 0 0 6.5
3921909010 Of hardened proteins 0 0 0 6.5
3921909090 Other 0 0 0 6.5
3922100000 Baths, shower baths and wash basins 0 0 0 6.5
3922200000 Lavatory seats and covers 0 0 0 6.5
3922900010 Flushing cisterns whether or not equipped with their 0 0 0 6.5
mechanisms
3922900090 Other 0 0 0 6.5
3923100000 Boxes, cases, crates and similar articles 0 0 0 6.5
3923210000 Of polymers of ethylene 0 0 3 6.5
3923291000 Of polyvinyl chloride 0 0 0 6.5
3923299000 Other 0 0 0 6.5
3923301000 Of a capacity not exceeding two litres 0 0 0 6.5
3923309000 Of a capacity exceeding two litres 0 0 0 6.5
3923401010 Spools for photographic and cinematographic film 0 0 0 5.3
3923401090 Other 0 0 0 5.3
3923409000 Other 0 0 0 6.5
3923501000 Caps and capsules for bottles 0 0 0 6.5
3923509000 Other 0 0 0 6.5
3923901000 Netting extruded in tubular form 0 0 0 6.5
3923909000 Other 0 0 0 6.5
3924100000 Tableware and kitchenware 0 0 0 6.5
3924901100 Sponges 0 0 0 6.5
3924901900 Other 0 0 0 6.5
3924909000 Other 0 0 0 6.5
3925100000 Reservoirs, tanks, vats and similar containers, of a 0 0 0 6.5
capacity exceeding 300 litres
3925200000 Doors, windows and their frames and thresholds for 0 0 0 6.5
doors
3925300000 Shutters, blinds (includingVenetian blinds) and similar 0 0 0 6.5
articles and parts thereof
3925901000 Fittings and mountings intended for permanent 0 0 0 6.5
installation in or on doors, windows,staircases, walls or
other parts of buildings
3925902000 Trunking, ducting and cable trays for electrical circuits 0 0 0 6.5
3925908000 Other 0 0 0 6.5
3926100000 Office or school supplies 0 0 0 6.5
3926200000 Articles of apparel and clothing accessories (including 0 0 0 6.5
gloves)
3926300000 Fittings for furniture, coachwork or the like 0 0 0 6.5
3926400000 Statuettes and other ornamental articles 0 0 0 6.5
3926905000 Perforated buckets and similar articles used to filter 0 0 0 6.5
water at the entrance to drains
3926909200 Made from sheet 0 0 0 6.5
3926909710 Whalebone for corsets, garments and clothing 0 0 0 6.5
accessories
3926909720 Fans, hand screens and frames 0 0 0 6.5
3926909790 Other 0 0 0 6.5
4002991011 For use in the manifacture and reconditioning 0 0 0 2.9
(recapping) of tyres and inner tubes
4002991019 Other 0 0 0 2.9

168
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

4007000010 Thread 0 0 0 3
4007000090 Other 0 0 0 3
4008110000 Plates, sheets and strip 0 0 0 3
4008190000 Other 0 0 0 2.9
4008211000 Floor coverings and mats 0 0 0 3
4008219000 Other 0 0 0 3
4008290090 Other 0 0 0 2.9
4009110000 Without fittings 0 0 0 3
4009120020 Hoses for pneumatic hammers (of the type resistant to 0 0 0 3
two hours of continuous and effective operations at a
minumum pressure of 40 atmosphere)
4009120090 Other 0 0 0 3
4009210010 Hoses for pneumatic hammers (of the type resistant to 0 0 0 3
two hours of continuous and effective operations at a
minumum pressure of 40 atmosphere)
4009210090 Other 0 0 0 3
4009220020 Hoses for pneumatic hammers (of the type resistant to 0 0 0 3
two hours of continuous and effective operations at a
minumum pressure of 40 atmosphere)
4009220090 Other 0 0 0 3
4009310010 Hoses for pneumatic hammers (of the type resistant to 0 0 0 3
two hours of continuous and effective operations at a
minumum pressure of 40 atmosphere)
4009310090 Other 0 0 0 3
4009320020 Hoses for pneumatic hammers (of the type resistant to 0 0 0 3
two hours of continuous and effective operations at a
minumum pressure of 40 atmosphere)
4009320090 Other 0 0 0 3
4009410010 Hoses for pneumatic hammers (of the type resistant to 0 0 0 3
two hours of continuous and effective operations at a
minumum pressure of 40 atmosphere)
4009410090 Other 0 0 0 3
4009420020 Hoses for pneumatic hammers (of the type resistant to 0 0 0 3
two hours of continuous and effective operations at a
minumum pressure of 40 atmosphere)
4009420090 Other 0 0 0 3
4010110000 Reinforced only with metal 0 0 2.2 6.5
4010120000 Reinforced only with textile materials 0 0 2.2 6.5
4010190000 Other 0 0 2.2 6.5
4010310000 Endless transmission belts of trapezoidal crosssection 0 0 2.2 6.5
(Vbelts),Vribbed,of an outside circumference exceeding
60 cm but not exceeding 180 cm
4010320000 Endless transmission belts of trapezoidal crosssection 0 0 2.2 6.5
(Vbelts), other than Vribbed, of an outside
circumference exceeding 60 cm but not exceeding 180
cmexceeding 180 cm
4010330000 Endless transmission belts of trapezoidal crosssection 0 0 2.2 6.5
(Vbelts), Vribbed, of an outside circumference
exceeding 180 cm but not exceeding 240 cm
4010340000 Endless transmission belts of trapezoidal crosssection 0 0 2.2 6.5
(Vbelts), other than Vribbed, of an outside
circumference exceeding 180 cm but not exceeding 240
cm
4010350000 Endless synchronous belts, of an outside circumferences 0 0 2.2 6.5
exceeding 60 cm but not exceeding 150 cm
4010360000 Endless synchronous belts, of an outside circumferences 0 0 2.2 6.5
exceeding 150 cm but not exceeding 198 cm
4010390000 Other 0 0 2.2 6.5
4011100010 For use on tourism cars 0 0 0 4.5
4011100090 Other 0 0 0 4.5
4011201000 With a load index not exceeding 121 0 0 0 4.5
4011209000 With a load index exceeding 121 0 0 0 4.5

169
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

4011300090 Other 0 0 0 4.5

4011402000 For rims with a diameter not exceeding 33 cm 0 0 0 4.5
4011408000 Other 0 0 0 4.5
4011500000 Of a kind used on bicycles 0 0 0 4
4011610000 Of a kind used on agricultural and forestry vehicles and 0 0 0 4
machines
4011620000 Of a kind used on construction or industrial handling 0 0 0 4
vehicles andmachines and having a rim size not
exceeding 61 cm
4011630000 Of a kind used on construction or industrial handling 0 0 0 4
vehicles and machines and having a rim size exceeding
61 cm
4011690000 Other 0 0 0 4
4011920000 Of a kind used on agricultural and forestry vehicles and 0 0 0 4
machines
4011930000 Of a kind used on construction or industrial handling 0 0 0 4
vehicles and machines and having a rim size not
exceeding 61 cm
4011940000 Of a kind used on construction or industrial handling 0 0 0 4
vehicles andmachines and having a rim size exceeding
61 cm
4011990000 Other 0 0 0 4
4012110000 Of a kind used on motor cars (including station wagons 0 0 0 4.5
and racing cars)
4012120000 Of the kind used on buses or lorries 0 0 0 4.5
4012130090 Other 0 0 0 4.5
4012190000 Other 0 0 0 4.5
4012200090 Other 0 0 0 4.5
4012902000 Solid or cushion tyres 0 0 0 2.5
4012903000 Interchangeable tyretreads 0 0 0 2.5
4012909000 Tyre flaps 0 0 0 4
4013101000 Of the kind used on motor cars (including station 0 0 0 4
wagons and racing cars)
4013109000 Of the kind used on buses or lorries 0 0 0 4
4013200000 Of a kind used on bicycles 0 0 0 4
4013900000 Other 0 0 0 4
4015110000 Surgical 0 0 0 2
4015191000 Household gloves 0 0 0 2.7
4015199000 Other 0 0 0 2.7
4015900000 Other 0 0 0 5
4016100021 Washers 0 0 0 3.5
4016100022 Gaskets 0 0 0 3.5
4016100029 Other 0 0 0 3.5
4016910000 Floor coverings and mats 0 0 0 2.5
4016920000 Erasers 0 0 0 2.5
4016930021 Washers 0 0 0 2.5
4016930022 Gaskets 0 0 0 2.5
4016930029 Other 0 0 0 2.5
4016940000 Boat or dock fenders, whether or not inflatable 0 0 0 2.5
4016950000 Other inflatable articles 0 0 0 2.5
4016992011 Of falling within heading 8607 0 0 0 2.5
4016992021 Of falling within heading 8608 0 0 0 2.5
4016992031 Of a kind used for chassis 0 0 0 2.5
4016992039 Other 0 0 0 2.5
4016992041 Of a kind used for chassis 0 0 0 2.5
4016992049 Other 0 0 0 2.5
4016992050 Of falling within heading 8709 0 0 0 2.5
4016992055 Of falling within heading No: 8710 0 0 0 2.5

170
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

4016992060 Of falling within heading No: 8714 0 0 0 2.5

4016992065 Of falling within heading No: 8715 0 0 0 2.5
4016992070 Of falling within heading No: 8716 0 0 0 2.5
4016992090 Other 0 0 0 2.5
4016995210 For tractors ' body 0 0 0 2.5
4016995220 For tractors ' chassis 0 0 0 2.5
4016995230 For other vechiles' body 0 0 0 2.5
4016995240 For other vechiles' chassis 0 0 0 2.5
4016995290 Other 0 0 0 2.5
4016995810 For tractors ' body 0 0 0 2.5
4016995820 For tractors ' chassis 0 0 0 2.5
4016995830 For other vechiles' body 0 0 0 2.5
4016995840 For other vechiles' chassis 0 0 0 2.5
4016995890 Other 0 0 0 2.5
4016999110 Of falling within heading 86 07 0 0 0 2.5
4016999120 Of falling within heading 86 08 0 0 0 2.5
4016999130 Of falling within heading 87 09 0 0 0 2.5
4016999140 Of falling within heading 87 10 0 0 0 2.5
4016999150 Of falling within heading 87 14 0 0 0 2.5
4016999160 Of falling within heading 87 15 0 0 0 2.5
4016999170 Of falling within heading 87 16 0 0 0 2.5
4016999190 Other 0 0 0 2.5
4016999910 Of falling within heading 86 07 0 0 0 2.5
4016999920 Of falling within heading 86 08 0 0 0 2.5
4016999930 Of falling within heading 87 09 0 0 0 2.5
4016999940 Of falling within heading 87 10 0 0 0 2.5
4016999950 Of falling within heading 87 14 0 0 0 2.5
4016999960 Of falling within heading 87 15 0 0 0 2.5
4016999970 Of falling within heading 87 16 0 0 0 2.5
4016999990 Other 0 0 0 2.5
4104119000 Other 0 0 2 5.5
4104199000 Other 0 0 2 5.5
4104411910 Not further prepared than tanned 0 6.5 6.5 6.5
4104411990 Otherwise prepared 0 6.5 6.5 6.5
4104415100 Whole hides and skines, of a unit surface area exceeding 0 0 3 6.5
28 square feet (2,6 m2):
4104415900 Other 0 0 3 6.5
4104419000 Other 0 0 2 5.5
4104491910 Not further prepared than tanned 0 6.5 6.5 6.5
4104491990 Otherwise prepared 0 6.5 6.5 6.5
4104495100 Whole hides and skines, of a unit surface area exceeding 0 0 3 6.5
28 square feet (2,6 m2):
4104495900 Other 0 0 3 6.5
4104499000 Other 0 0 2 5.5
4105101000 Not split 0 2 2 2
4105109000 Split 0 2 2 2
4105309100 Not split 0 2 2 2
4105309900 Split 0 2 2 2
4106211000 Not split 0 2 2 2
4106219000 Split 0 2 2 2
4106229000 Other 0 2 2 2
4106311000 Not split 0 2 2 2
4106319000 Split 0 0 0 2
4106321000 Not split 0 0 0 2
4106329000 Split 0 0 0 2

171
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

4106409000 Other 0 2 2 2
4106910000 In the wet state (including wetblue): 0 2 2 2
4106920000 In the dry state (crust): 0 2 2 2
4107111100 Boxcalf 0 0 3 6.5
4107111900 Other 0 0 3 6.5
4107119000 Other 0 0 3 6.5
4107121100 Boxcalf 0 0 3 6.5
4107121900 Other 0 0 3 6.5
4107129100 Bovine (including buffalo) leather 0 0 2 5.5
4107129900 Equine leather 0 0 3 6.5
4107191000 Bovine (including buffalo) leather, of a unit surface area 0 0 3 6.5
not exceeding 28 square feet (2.6 m2 ):
4107199000 Other 0 0 3 6.5
4107911000 Sole leather 0 0 3 6.5
4107919000 Other 0 0 3 6.5
4107921000 Bovine (including buffalo) leather 0 0 2 5.5
4107929000 Equine leather 0 0 3 6.5
4107991000 Bovine (including buffalo) leather 0 0 3 6.5
4107999000 Equine leather 0 0 3 6.5
4112000000 Leather further prepared after tanning or crusting, 0 0 0 3.5
including parchmentdressed leather, of sheep or lamb,
without wool on, whether or not split, other than leather
of heading 4114
4113100000 Of goats or kids 0 0 0 3.5
4113200000 Of swine 0 0 0 2
4113300000 Of reptiles 0 0 0 2
4113900000 Other 0 0 0 2
4114101000 Of sheep or lambs 0 0 0 2.5
4114109000 Of other animals 0 0 0 2.5
4114200000 Patent leather and patent laminated leather; metallised 0 0 0 2.5
leather
4115100000 Composition leather with a basis of leather or leather 0 0 0 2.5
fibre, in slabs, sheets or strip, whether or not in rolls
4201000000 Saddlery and harness for any animal (including traces, 0 0 0 2.7
leads, knee pads,muzzles, saddle cloths, saddle bags,
dog coats and the like), of any material
4202111000 Executivecases, briefcases, school satchels and similar 0 0 0 3
containers
4202119000 Other 0 0 0 3
4202121100 Executivecases, briefcases, school satchels and similar 0 0 3.3 9.7
containers
4202121900 Other 0 0 3.3 9.7
4202125000 Of moulded plastic material 0 0 1.7 5.2
4202129110 Of knitted or crocheted materials, not elastic nor 0 0 0 3.7
rubberised
4202129190 Other 0 0 0 3.7
4202129910 Of knitted or crocheted materials, not elastic nor 0 0 0 3.7
rubberised
4202129990 Other 0 0 0 3.7
4202191000 Of aluminium 0 0 1.9 5.7
4202199010 Of wood or nickel 0 0 0 3.7
4202199030 Of cast iron, iron or steel , zinc 0 0 0 3.7
4202199050 Of copper 0 0 0 3.7
4202199090 Other 0 0 0 3.7
4202210000 With outer surface of leather, of composition leather or 0 0 0 3
of patent leather
4202221000 Of plastic sheeting 0 0 3.3 9.7
4202229010 Of knitted or crocheted materials, not elastic nor 0 0 0 3.7
rubberised

172
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

4202229090 Other 0 0 0 3.7

4202290000 Other 0 0 0 3.7
4202310000 With outer surface of leather, of composition leather or 0 0 0 3
of patent leather
4202321000 Of plastic sheeting 0 0 3.3 9.7
4202329010 Of knitted or crocheted materials, not elastic nor 0 0 0 3.7
rubberised
4202329090 Other 0 0 0 3.7
4202390010 Of aluminium, cast iron or steel , zinc 0 0 0 3.7
4202390020 Of wood 0 0 0 3.7
4202390030 Of cooper 0 0 0 3.7
4202390040 Of nickel 0 0 0 3.7
4202390050 Of worked tortoiseshell, motherofpearl, ivory, bone, all 0 0 0 3.7
kinds ofhorn, coral and (natural or agglomerated) and
other animal carving materials
4202390060 Of worked vegetable and mineral carving material 0 0 0 3.7
4202390090 Other 0 0 0 3.7
4202911000 Travellingbags, toilet bags, rucksacks and sports bags 0 0 0 3
4202918000 Other 0 0 0 3
4202921100 Travellingbags, toilet bags, rucksacks and sports bag 0 0 3.3 9.7
4202921500 Musical instrument cases 0 0 2.3 6.7
4202921900 Other 0 0 3.3 9.7
4202929110 Of knitted or crocheted materials, not elastic nor 0 0 0 2.7
rubberised
4202929190 Other 0 0 0 2.7
4202929810 Of knitted or crocheted materials, not elastic nor 0 0 0 2.7
rubberised
4202929890 Other 0 0 0 2.7
4202990010 Of aluminium, cast iron or steel or zinc 0 0 0 3.7
4202990020 Of wood 0 0 0 3.7
4202990030 Of cooper 0 0 0 3.7
4202990040 Of nickel 0 0 0 3.7
4202990050 Of worked tortoiseshell, motherofpearl, ivory,bone, all 0 0 0 3.7
kinds of horn, coral and (natural or agglomerated) and
other animal carving materials
4202990060 Of worked vegetable and mineral carving material 0 0 0 3.7
4202990090 Other 0 0 0 3.7
4203100000 Articles of apparel 0 0 0 4
4203210000 Specially designed for use in sports 0 0 5.5 9
4203291000 Protective for all trades 0 0 5.5 9
4203299100 Men's and boys 0 0 3.5 7
4203299900 Other 0 0 3.5 7
4203300000 Belts and bandoliers 0 0 1.5 5
4203400000 Other clothing accessories 0 0 1.5 5
4205001110 Transmission belts or belting 0 0 0 2
4205001120 Conveyorbelts or belting 0 0 0 2
4205001910 Of a kind used in machinery and''taquet '' for textile 0 0 0 3
industry
4205001990 Other 0 0 0 3
4205009000 Other 0 0 0 2.5
4206000000 Articles of gut (other than silkworm gut), of goldbeater's 0 0 0 1.7
skin, of bladders or of tendons
4302194100 Of whitecoat pups of harp seals or of pups of hooded 0 0 0 2.2
seals (bluebacks)
4302194900 Other 0 0 0 2.2
4302195000 Of seaotters or of nutria (coypu) 0 0 0 2.2
4302196000 Of marmots 0 0 0 2.2
4302197000 Of wild felines 0 0 0 2.2

173
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

4302198000 Other 0 0 0 2.2

4302199500 Other 0 0 0 2.2
4302301000 "Dropped" furskins 0 0 0 2.7
4302302100 Of mink 0 0 0 2.2
4302302500 Of rabbit or hare 0 0 0 2.2
4302303100 Of lamb, the following:Astrakhan,Broadtail,Caracul, 0 0 0 2.2
Persian and similar lamb,Indian,Chinese, Mongolian or
Tibetan
4302304100 Of muskrat 0 0 0 2.2
4302304500 Of fox 0 0 0 2.2
4302305100 Of whitecoat pups of harp seal and of pups of hooded 0 0 0 2.2
seal (bluebacks)
4302305500 Other 0 0 0 2.2
4302306100 Of seaotters or of nutria (coypu) 0 0 0 2.2
4302307100 Of wild felines 0 0 0 2.2
4302309500 Other 0 0 0 2.2
4303101000 Of furskins of whitecoat pups of harp seal and of pups of 0 0 0 3.7
hooded seal (bluebacks)
4303109000 Other 0 0 0 3.7
4303900000 Other 0 0 0 3.7
4304000000 Artificial fur and articles thereof 0 0 0 3.2
4407211010 Sanded 0 0 0 2.5
4407211090 Other 0 0 0 2.5
4407219100 Planed 0 0 0 2
4407221010 Sanded 0 0 0 2.5
4407221090 Other 0 0 0 2.5
4407229100 Planed 0 0 0 2
4407251000 Endjointed, whether or not planed orsanded 0 0 0 2.5
4407253010 Wood blockflooring, not assembled 0 0 0 2
4407253090 Other 0 0 0 2
4407255000 Sanded 0 0 0 2.5
4407261000 Endjointed, whether or not planed or sanded 0 0 0 2.5
4407263010 Wood blockflooring, not assembled 0 0 0 2
4407263090 Other 0 0 0 2
4407265000 Sanded 0 0 0 2.5
4407271000 Sanded; end-jointed, whether or not planed orsanded 0 0 0 2.5
4407279121 Wood block flooring, not assembled 0 0 0 2
4407279129 Other 0 0 0 2
4407281000 Sanded; end-jointed, whether or not planed orsanded 0 0 0 2.5
4407289121 Wood block flooring, not assembled 0 0 0 2
4407289129 Other 0 0 0 2
4407291510 Palissandre de Rio, palissandre de para and palissandre 0 0 0 2.5
de rose
4407291590 Other 0 0 0 2.5
4407292000 Palissandre deRio, palissandre de para and palissandre 0 0 0 2
de rose
4407292510 Wood block flooring 0 0 0 2
4407292590 Other 0 0 0 2
4407294500 Sanded 0 0 0 2.5
4407298300 Planed 0 0 0 2
4407298500 Sanded 0 0 0 2.5
4407939100 Sanded 0 0 0 2.5
4407949100 Sanded 0 0 0 2.5
4407959100 Sanded 0 0 0 2.5
4407994000 Sanded 0 0 0 2.5
4408101510 Sanded 0 0 0 3

174
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

4408101520 Planed 0 0 0 3
4408101590 Other 0 0 0 3
4408109300 Of a thickness not exceeding 1mm 0 0 0 4
4408109900 Of a thickness exceeding 1mm 0 0 0 4
4408311100 Endjointed, whether or not planed or sanded 0 0 0 4.9
4408312100 Planed 0 0 0 4
4408312500 Sanded 0 0 0 4.9
4408313000 Other 0 0 0 6
4408391510 Sanded 0 0 0 4.9
4408391590 Other 0 0 0 4.9
4408392100 Planed 0 0 0 4
4408393100 Of a thickness not exceeding 1 mm. 0 0 0 6
4408393500 Of a thickness exceeding 1 mm 0 0 0 6
4408395510 Sanded 0 0 0 3
4408395520 Planed 0 0 0 3
4408395590 Other 0 0 0 3
4408398500 Of a thickness not exceeding 1 mm 0 0 0 4
4408399500 Of a thickness exceeding 1 mm 0 0 0 4
4408901510 Planed 0 0 0 3
4408901520 Sanded 0 0 0 3
4408901590 Other 0 0 0 3
4408908500 Of a thickness not exceeding 1 mm. 0 0 0 4
4408909500 Of a thickness exceeding 1 mm. 0 0 0 4
4410111000 Unworked or not further worked than sanded 0 0 3.5 7
4410113000 Surface-covered with melamine-impregnated paper 0 0 3.5 7
4410115000 Surface-covered with decorative laminated of plastics 0 0 3.5 7
4410119000 Other 0 0 3.5 7
4410121000 Unworked or not further worked than sanded 0 0 3.5 7
4410129010 Surfaced with high pressure decorative laminates or 0 0 3.5 7
sheet or melamine resin
4410129090 Other 0 0 3.5 7
4410190010 Waferboard surfaced with high pressure decorative 0 0 3.5 7
laminates or sheet
4410190090 Other 0 0 3.5 7
4410900010 Obtained from fragments of flax 0 0 3.5 7
4410900090 Other 0 0 3.5 7
4411121000 Not mechanically worked or surface covered : 0 0 3.5 7
4411129000 Other 0 0 3.5 7
4411131000 Not mechanically worked or surface covered : 0 0 3.5 7
4411139000 Other 0 0 3.5 7
4411141000 Not mechanically worked or surface covered : 0 0 3.5 7
4411149000 Other 0 0 3.5 7
4411921000 Not mechanically worked or surface covered : 0 0 3.5 7
4411929000 Other 0 0 3.5 7
4411931000 Not mechanically worked or surface covered : 0 0 3.5 7
4411939000 Other 0 0 3.5 7
4411941000 Not mechanically worked or surface covered : 0 0 3.5 7
4411949000 Other 0 0 3.5 7
4412100000 Of bamboo 0 0 6.5 10
4412311000 Of dark red meranti, light red meranti, white lauan, sipo, 0 0 6.5 10
limba, obch, acajou d'Afrique, sapelli, virola,
mahogany (Swietenia spp.), palissandre de Rio,
palissandre de Para and palissandre de Rose
4412319000 Other 0 0 3.5 7
4412320000 Other, with at least one outer ply of nonconiferous wood 0 0 3.5 7

175
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

4412390000 Other 0 0 3.5 7

4412941000 With at least one outer ply of non-coniferous wood 0 0 6.5 10
4412949000 Other 0 0 2.5 6
4412993000 Containing at least one layer of particle board 0 0 2.5 6
4412997000 Other 0 0 6.5 10
4414001000 Of tropical wood, as specified in additional note 2 to this 0 0 0 2.5
Chapter
4415101000 Cases, boxes, crates, drums and similar packings 0 0 0 4
4415109000 Cabledrums 0 0 0 3
4415202000 Flat pallets; pallet collars 0 0 0 3
4415209000 Other 0 0 0 4
4418101000 Of tropical wood, as specified in additional note 2 to this 0 0 0 3
chapter
4418105000 Coniferous 0 0 0 3
4418109000 Other 0 0 0 3
4418201000 Of tropical wood, as specified in additional note 2 to this 0 0 0 3
Chapter
4418710000 For mosaic floors 0 0 0 3
4420101100 Of tropical wood, as specified in additional note 2 to this 0 0 0 3
Chapter
4420901000 Wood marquetry and inlaid wood 0 0 0 4
4420909100 Of tropical wood, as specified in additional note 2 to this 0 0 0 3
Chapter
4421909100 Of fibreboard 0 0 0 4
4503101000 Cylindrical 0 0 1.2 4.7
4503109000 Other 0 0 1.2 4.7
4503900000 Other 0 0 1.2 4.7
4504101100 For sparkling wine, including those withdiscs of natural 0 0 0 4.7
cork
4504101900 Other 0 0 0 4.7
4504109100 With a binding substance 0 0 0 4.7
4504109900 Other 0 0 0 4.7
4504902000 Corks and stoppers 0 0 0 4.7
4504909800 Other 0 0 0 4.7
4601211000 Of plaits or similar products of plaiting materials 0 0 0 3.7
4601219000 Other 0 0 0 2.2
4601221000 Of plaits or similar products of plaiting materials 0 0 0 3.7
4601229000 Other 0 0 0 2.2
4601920500 Plaits and similar products of platting materials, whether 0 0 0 1.7
or not assembled into strips
4601921000 Of plaits or similar products of plaiting materails 0 0 0 3.7
4601929000 Other 0 0 0 2.7
4601931000 Of plaits and similar products of plaiting materials 0 0 0 3.7
4601939000 Other 0 0 0 2.2
4601941000 Of plaits and similar products of plaiting materials 0 0 0 3.7
4601949000 Other 0 0 0 2.2
4601990500 Plaits and similar products of platting materials, whether 0 0 0 1.7
or not assembled into strips
4601991000 Of plaits and similar products of plaiting materials 0 0 1.2 4.7
4601999000 Other 0 0 0 2.7
4602110010 Straw envelopes for bottles 0 0 0 3.7
4602110020 Baskets, panniers and frails for exporting fruit 0 0 0 3.7
4602110090 Other 0 0 0 3.7
4602120010 Straw envelopes for bottles 0 0 0 3.7
4602120020 Baskets, panniers and frails for exporting fruit 0 0 0 3.7
4602120090 Other 0 0 0 3.7
4602191000 Straw envelopes for bottles 0 0 0 1.7

176
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

4602199121 Baskets, panniers and frails for exporting fruit 0 0 0 3.7

4602199129 Other 0 0 0 3.7
4602199900 Other 0 0 0 3.7
4602900010 Baskets, panniers and frails for exporting fruit 0 0 1.2 4.7
4602900090 Other 0 0 1.2 4.7
5004001000 Unbleached, scoured or bleached 0 0 3.2 4
5004009000 Other 0 0 3.2 4
5005001000 Unbleached, scoured or bleached 0 0 2.3 2.9
5005009000 Other 0 0 2.3 2.9
5006001000 Silk yarn 0 0 4 5
5006009010 Silk worm gut 0 0 2.3 2.9
5006009090 Other 0 0 2.3 2.9
5007100000 Fabrics of noil silk 0 0 2.4 3
5007201100 Unbleached, scoured or bleached 0 0 5.5 6.9
5007201900 Other 0 0 5.5 6.9
5007202100 Plainwoven, unbleached or not further processed than 0 0 4.2 5.3
scoured
5007203100 Plainwoven 0 0 6 7.5
5007203900 Other 0 0 6 7.5
5007204100 Diaphanous fabrics (open weave) 0 0 5.7 7.2
5007205100 Unbleached, scoured or bleached 0 0 5.7 7.2
5007205900 Dyed 0 0 5.7 7.2
5007206100 Of a width exceeding 57cm but not exceeding 75cm 0 0 5.7 7.2
5007206900 Other 0 0 5.7 7.2
5007207100 Printed 0 0 5.7 7.2
5007901000 Unbleached, scoured or bleached 0 0 5.5 6.9
5007903000 Dyed 0 0 5.5 6.9
5007905000 Of yarns of different colours 0 0 5.5 6.9
5007909000 Printed 0 0 5.5 6.9
5105100000 Carded wool 0 2 2 2
5105210000 Combed wool in fragments 0 2 2 2
5105290000 Other 0 2 2 2
5105310000 Of Kashmir (cashmere) goats 0 2 2 2
5105391000 Carded 0 2 2 2
5105399000 Combed 0 2 2 2
5105400000 Coarse animal hair, carded or combed 0 2 2 2
5106101000 Unbleached 0 0 3 3.8
5106109000 Other 0 0 3 3.8
5106201000 Containing 85% or more by weight of wool and fine 0 0 3 3.8
animal hair
5106209100 Unbleached 0 0 3.2 4
5106209900 Other 0 0 3.2 4
5107101000 Unbleached 0 0 3 3.8
5107109000 Other 0 0 3 3.8
5107201000 Unbleached 0 0 3.2 4
5107203000 Other 0 0 3.2 4
5107205100 Unbleached 0 0 3.2 4
5107205900 Other 0 0 3.2 4
5107209100 Unbleached 0 0 3.2 4
5107209900 Other 0 0 3.2 4
5108101000 Unbleached 0 0 2.5 3.2
5108109000 Other 0 0 2.5 3.2
5108201000 Unbleached 0 0 2.5 3.2
5108209000 Other 0 0 2.5 3.2
5109101000 In balls, hanks or skeins, of a weight exceeding 125 g 0 0 3 3.8

177
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

but not exceeding 500 g

5109109000 Other 0 0 4 5
5109901000 In balls, hanks or skeins, of a weight exceeding 125 g 0 0 4 5
but not exceeding 500 g
5109909000 Other 0 0 4 5
5110000010 Put up for retail sale 0 0 2.8 3.5
5110000090 Other 0 0 2.8 3.5
5111110010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5111110090 Other 0 0 6.4 8
5111191010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5111191090 Other 0 0 6.4 8
5111199010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5111199090 Other 0 0 6.4 8
5111200010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5111200090 Other 0 0 6.4 8
5111301010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5111301090 Other 0 0 6.4 8
5111303010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5111303090 Other 0 0 6.4 8
5111309010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5111309090 Other 0 0 6.4 8
5111901010 Elastic fabrics consisting of textile materials combined 0 0 5.7 7.2
with rubber threads
5111901090 Other 0 0 5.7 7.2
5111909110 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5111909190 Other 0 0 6.4 8
5111909310 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5111909390 Other 0 0 6.4 8
5111909910 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5111909990 Other 0 0 6.4 8
5112110010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5112110090 Other 0 0 6.4 8
5112191010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5112191090 Other 0 0 6.4 8
5112199010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5112199090 Other 0 0 6.4 8
5112200010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5112200090 Other 0 0 6.4 8
5112301010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5112301090 Other 0 0 6.4 8

5112303010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8

with rubber threads
5112303090 Other 0 0 6.4 8
5112309010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5112309090 Other 0 0 6.4 8

178
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5112901010 Elastic fabrics consisting of textile materials combined 0 0 5.7 7.2

with rubber threads
5112901090 Other 0 0 5.7 7.2
5112909110 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5112909190 Other 0 0 6.4 8
5112909310 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5112909390 Other 0 0 6.4 8
5112909910 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5112909990 Other 0 0 6.4 8
5113000010 Elastic fabrics consisting of textile materials combined 0 0 4.2 5.3
with rubber threads
5113000090 Other 0 0 4.2 5.3
5204110000 Containing 85 % or more by weight of cotton 0 0 3.2 4
5204190000 Other 0 0 3.2 4
5204200000 Put up for retail sale 0 0 4 5
5205110000 Measuring 714,29 decitex or more (not exceeding 14 0 0 3.2 4
metric number)
5205120000 Measuring less than 714,29 decitex but not less than 0 0 3.2 4
232,56 decitex (exceeding 14 metric number but not
exceeding 43 metric number)
5205130000 Measuring less than 232,56 decitex but not less than 0 0 3.2 4
192,31 decitex (exceeding 43 metric number but not
exceeding 52 metric number)
5205140000 Measuring less than 192,31 decitex but not less than 125 0 0 3.2 4
decitex (exceeding 52 metric number but not exceeding
80 metric number)
5205151000 Measuring less than 125 decitex but not less than 83,33 0 0 3.5 4.4
decitex (exceeding 80 metric number but not exceeding
120 metric number)
5205159000 Measuring less than 83,33 decitex (exceeding 120 metric 0 0 3.2 4
number)
5205210000 Measuring 714,29 decitex or more (not exceeding 14 0 0 3.2 4
metric number)
5205220000 Measuring less than 714,29 decitex but not less than 0 0 3.2 4
232,56 decitex (exceeding 14 metric number but not
exceeding 43 metric number)
5205230000 Measuring less than 232,56 decitex but not less than 0 0 3.2 4
192,31 decitex (exceeding 43 metric number but not
exceeding 52 metric number)
5205240000 Measuring less than 192,31 decitex but not less than 125 0 0 3.2 4
decitex (exceeding 52 metric number but not exceeding
80 metric number)
5205260000 Measuring less than 125 decitex but not less than 106,38 0 0 3.2 4
decitex (exceeding 80 metric number but not exceeding
94 metric number)
5205270000 Measuring less than 106,38 decitex but not less than 0 0 3.2 4
83,33 decitex (exceeding94 metric number but not
exceeding 120 metric number)
5205280000 Measuring less than 83,33 decitex (exceeding 120 metric 0 0 3.2 4
number)
5205310010 Yarn for fishing nets 0 0 3.2 4
5205310020 Other yarn for nets 0 0 3.2 4
5205310090 Other 0 0 3.2 4
5205320010 Yarn for fishing nets 0 0 3.2 4
5205320020 Other yarn for nets 0 0 3.2 4
5205320090 Other 0 0 3.2 4
5205330010 Yarn for fishing nets 0 0 3.2 4
5205330020 Other yarn for nets 0 0 3.2 4
5205330090 Other 0 0 3.2 4
5205340010 Yarn for fishing nets 0 0 3.2 4

179
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5205340020 Other yarn for nets 0 0 3.2 4

5205340090 Other 0 0 3.2 4
5205350010 Yarn for fishing nets 0 0 3.2 4
5205350020 Other yarn for nets 0 0 3.2 4
5205350090 Other 0 0 3.2 4
5205410010 Yarn for fishing nets 0 0 3.2 4
5205410020 Other yarn for nets 0 0 3.2 4
5205410090 Other 0 0 3.2 4
5205420010 Yarn for fishing nets 0 0 3.2 4
5205420020 Other yarn for nets 0 0 3.2 4
5205420090 Other 0 0 3.2 4
5205430010 Yarn for fishing nets 0 0 3.2 4
5205430020 Other yarn for nets 0 0 3.2 4
5205430090 Other 0 0 3.2 4
5205440010 Yarn for fishing nets 0 0 3.2 4
5205440020 Other yarn for nets 0 0 3.2 4
5205440090 Other 0 0 3.2 4
5205460010 Yarn for fishing nets 0 0 3.2 4
5205460020 Other yarn for nets 0 0 3.2 4
5205460090 Other 0 0 3.2 4
5205470010 Yarn for fishing nets 0 0 3.2 4
5205470020 Other yarn for nets 0 0 3.2 4
5205470090 Other 0 0 3.2 4
5205480010 Yarn for fishing nets 0 0 3.2 4
5205480020 Other yarn for nets 0 0 3.2 4
5205480090 Other 0 0 3.2 4
5206110000 Measuring 714,29 decitex or more (not 0 0 3.2 4
exceeding14metric number)
5206120000 Measuring less than 714,29 decitex but not less than 0 0 3.2 4
232,56 decitex (exceeding 14 metric number but not
exceeding 43 metric number)
5206130000 Measuring less than 232,56 decitex but not less than 0 0 3.2 4
192,31 decitex (exceeding 43 metric number but not
exceeding 52 metric number)
5206140000 Measuring less than 192,31 decitex but not less than 125 0 0 3.2 4
decitex (exceeding 52 metric number but not exceeding
80 metric number)
5206150000 Measuring less than 125 decitex (exceeding 80 metric 0 0 3.2 4
number)
5206210000 Measuring 714,29 decitex or more (not exceeding 14 0 0 3.2 4
metric number)
5206220000 Measuring less than 714,29 decitex but not less than 0 0 3.2 4
232,56 decitex (exceeding 14 metric number but not
exceeding 43 metric number)
5206230000 Measuring less than 232,56 decitex but not less than 0 0 3.2 4
192,31decitex (exceeding 43 metric number but not
exceeding 52 metric number)
5206240000 Measuring less than 192,31 decitex but not less than 125 0 0 3.2 4
decitex (exceeding 52 metric number but not exceeding
80 metric number)
5206250000 Measuring less than 125 decitex (exceeding 80 metric 0 0 3.2 4
number)
5206310010 Yarn for fishing nets 0 0 3.2 4
5206310020 Other yarn for nets 0 0 3.2 4
5206310090 Other 0 0 3.2 4
5206320010 Yarn for fishing nets 0 0 3.2 4
5206320020 Other yarn for nets 0 0 3.2 4
5206320090 Other 0 0 3.2 4
5206330010 Yarn for fishing nets 0 0 3.2 4

180
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5206330020 Other yarn for nets 0 0 3.2 4

5206330090 Other 0 0 3.2 4
5206340010 Yarn for fishing nets 0 0 3.2 4
5206340020 Other yarn for nets 0 0 3.2 4
5206340090 Other 0 0 3.2 4
5206350010 Yarn for fishing nets 0 0 3.2 4
5206350020 Other yarn for nets 0 0 3.2 4
5206350090 Other 0 0 3.2 4
5206410010 Yarn for fishing nets 0 0 3.2 4
5206410020 Other yarn for nets 0 0 3.2 4
5206410090 Other 0 0 3.2 4
5206420010 Yarn for fishing nets 0 0 3.2 4
5206420020 Other yarn for nets 0 0 3.2 4
5206420090 Other 0 0 3.2 4
5206430010 Yarn for fishing nets 0 0 3.2 4
5206430020 Other yarn for nets 0 0 3.2 4
5206430090 Other 0 0 3.2 4
5206440010 Yarn for fishing nets 0 0 3.2 4
5206440020 Other yarn for nets 0 0 3.2 4
5206440090 Other 0 0 3.2 4
5206450010 Yarn for fishing nets 0 0 3.2 4
5206450020 Other yarn for nets 0 0 3.2 4
5206450090 Other 0 0 3.2 4
5207100000 Containing 85% or more by weight of cotton 0 0 4 5
5207900000 Other 0 0 4 5
5208111000 Fabrics for the manufacture of bandages, dressings and 0 0 6.4 8
medical gauzes
5208119010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208119091 Figured 0 0 6.4 8
5208119092 Planed 0 0 6.4 8
5208121610 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208121691 Figured 0 0 6.4 8
5208121692 Planed 0 0 6.4 8
5208121910 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208121991 Figured 0 0 6.4 8
5208121992 Planed 0 0 6.4 8
5208129610 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208129691 Figured 0 0 6.4 8
5208129692 Planed 0 0 6.4 8
5208129910 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208129991 Figured 0 0 6.4 8
5208129992 Planed 0 0 6.4 8
5208130010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208130091 Figured 0 0 6.4 8
5208130092 Planed 0 0 6.4 8
5208190010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208190091 Figured 0 0 6.4 8
5208190092 Planed 0 0 6.4 8
5208211000 Fabrics for the manufacture of bandages, dressings and 0 0 6.4 8
medical gauzes

181
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5208219010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8

with rubber threads
5208219091 Figured 0 0 6.4 8
5208219092 Planed 0 0 6.4 8
5208221610 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208221691 Figured 0 0 6.4 8
5208221692 Planed 0 0 6.4 8
5208221910 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208221991 Figured 0 0 6.4 8
5208221992 Planed 0 0 6.4 8
5208229610 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208229691 Figured 0 0 6.4 8
5208229692 Planed 0 0 6.4 8
5208229910 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208229991 Figured 0 0 6.4 8
5208229992 Planed 0 0 6.4 8
5208230010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208230091 Figured 0 0 6.4 8
5208230092 Planed 0 0 6.4 8
5208290010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208290091 Figured 0 0 6.4 8
5208290092 Planed 0 0 6.4 8
5208310010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208310091 Figured 0 0 6.4 8
5208310092 Planed 0 0 6.4 8
5208321610 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208321691 Figured 0 0 6.4 8
5208321692 Planed 0 0 6.4 8
5208321910 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208321991 Figured 0 0 6.4 8
5208321992 Planed 0 0 6.4 8
5208329610 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208329691 Figured 0 0 6.4 8
5208329692 Planed 0 0 6.4 8
5208329910 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208329991 Figured 0 0 6.4 8
5208329992 Planed 0 0 6.4 8
5208330010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208330091 Figured 0 0 6.4 8
5208330092 Planed 0 0 6.4 8
5208390010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208390091 Figured 0 0 6.4 8
5208390092 Planed 0 0 6.4 8
5208410010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208410091 Figured 0 0 6.4 8
5208410092 Planed 0 0 6.4 8

182
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5208420010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8

with rubber threads
5208420091 Figured 0 0 6.4 8
5208420092 Planed 0 0 6.4 8
5208430010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208430091 Figured 0 0 6.4 8
5208430092 Planed 0 0 6.4 8
5208490010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208490091 Figured 0 0 6.4 8
5208490092 Planed 0 0 6.4 8
5208510010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208510091 Figured 0 0 6.4 8
5208510092 Planed 0 0 6.4 8
5208520010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208520091 Figured 0 0 6.4 8
5208520092 Planed 0 0 6.4 8
5208591010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208591091 Figured 0 0 6.4 8
5208591092 Planed 0 0 6.4 8
5208599010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5208599091 Figured 0 0 6.4 8
5208599092 Planed 0 0 6.4 8
5209110010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209110091 Figured 0 0 6.4 8
5209110092 Planed 0 0 6.4 8
5209120010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209120091 Figured 0 0 6.4 8
5209120092 Planed 0 0 6.4 8
5209190010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209190091 Figured 0 0 6.4 8
5209190092 Planed 0 0 6.4 8
5209210010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209210091 Figured 0 0 6.4 8
5209210092 Planed 0 0 6.4 8
5209220010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209220091 Figured 0 0 6.4 8
5209220092 Planed 0 0 6.4 8
5209290010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209290091 Figured 0 0 6.4 8
5209290092 Planed 0 0 6.4 8
5209310010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209310091 Figured 0 0 6.4 8
5209310092 Planed 0 0 6.4 8
5209320010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209320091 Figured 0 0 6.4 8
5209320092 Planed 0 0 6.4 8

183
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5209390010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8

with rubber threads
5209390091 Figured 0 0 6.4 8
5209390092 Planed 0 0 6.4 8
5209410010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209410091 Figured 0 0 6.4 8
5209410092 Planed 0 0 6.4 8
5209420010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209420091 Figured 0 0 6.4 8
5209420092 Planed 0 0 6.4 8
5209430010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209430091 Figured 0 0 6.4 8
5209430092 Planed 0 0 6.4 8
5209490010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209490091 Figured 0 0 6.4 8
5209490092 Planed 0 0 6.4 8
5209510010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209510091 Figured 0 0 6.4 8
5209510092 Planed 0 0 6.4 8
5209520010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209520091 Figured 0 0 6.4 8
5209520092 Planed 0 0 6.4 8
5209590010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5209590091 Figured 0 0 6.4 8
5209590092 Planed 0 0 6.4 8
5210110010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5210110091 Figured 0 0 6.4 8
5210110092 Planed 0 0 6.4 8
5210190010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5210190091 Figured 0 0 6.4 8
5210190092 Planed 0 0 6.4 8
5210210010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5210210091 Figured 0 0 6.4 8
5210210092 Planed 0 0 6.4 8
5210290010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5210290091 Figured 0 0 6.4 8
5210290092 Planed 0 0 6.4 8
5210310010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5210310091 Figured 0 0 6.4 8
5210310092 Planed 0 0 6.4 8
5210320010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5210320091 Figured 0 0 6.4 8
5210320092 Planed 0 0 6.4 8
5210390010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5210390091 Figured 0 0 6.4 8
5210390092 Planed 0 0 6.4 8

184
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5210410010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8

with rubber threads
5210410091 Figured 0 0 6.4 8
5210410092 Planed 0 0 6.4 8
5210490010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5210490091 Figured 0 0 6.4 8
5210490092 Planed 0 0 6.4 8
5210510010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5210510091 Figured 0 0 6.4 8
5210510092 Planed 0 0 6.4 8
5210590010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5210590091 Figured 0 0 6.4 8
5210590092 Planed 0 0 6.4 8
5211110010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5211110091 Figured 0 0 6.4 8
5211110092 Planed 0 0 6.4 8
5211120010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5211120091 Figured 0 0 6.4 8
5211120092 Planed 0 0 6.4 8
5211190010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5211190091 Figured 0 0 6.4 8
5211190092 Planed 0 0 6.4 8
5211200010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5211200091 Figured 0 0 6.4 8
5211200092 Planed 0 0 6.4 8
5211310010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5211310091 Figured 0 0 6.4 8
5211310092 Planed 0 0 6.4 8
5211320010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5211320091 Figured 0 0 6.4 8
5211320092 Planed 0 0 6.4 8
5211390010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5211390091 Figured 0 0 6.4 8
5211390092 Planed 0 0 6.4 8
5211410010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5211410091 Figured 0 0 6.4 8
5211410092 Planed 0 0 6.4 8
5211420010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5211420091 Figured 0 0 6.4 8
5211420092 Planed 0 0 6.4 8
5211430010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5211430091 Figured 0 0 6.4 8
5211430092 Planed 0 0 6.4 8
5211491010 Figured 0 0 6.4 8
5211491020 Planed 0 0 6.4 8
5211499010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads

185
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5211499091 Figured 0 0 6.4 8

5211499092 Planed 0 0 6.4 8
5211510010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5211510091 Figured 0 0 6.4 8
5211510092 Planed 0 0 6.4 8
5211520010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5211520091 Figured 0 0 6.4 8
5211520092 Planed 0 0 6.4 8
5211590010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5211590091 Figured 0 0 6.4 8
5211590092 Planed 0 0 6.4 8
5212111010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212111091 Figured 0 0 6.4 8
5212111092 Planed 0 0 6.4 8
5212119010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212119091 Figured 0 0 6.4 8
5212119092 Planed 0 0 6.4 8
5212121010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212121091 Figured 0 0 6.4 8
5212121092 Planed 0 0 6.4 8
5212129010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212129091 Figured 0 0 6.4 8
5212129092 Planed 0 0 6.4 8
5212131010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212131091 Figured 0 0 6.4 8
5212131092 Planed 0 0 6.4 8
5212139010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212139091 Figured 0 0 6.4 8
5212139092 Planed 0 0 6.4 8
5212141010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212141091 Figured 0 0 6.4 8
5212141092 Planed 0 0 6.4 8
5212149010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212149091 Figured 0 0 6.4 8
5212149092 Planed 0 0 6.4 8
5212151010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212151091 Figured 0 0 6.4 8
5212151092 Planed 0 0 6.4 8
5212159010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212159091 Figured 0 0 6.4 8
5212159092 Planed 0 0 6.4 8
5212211010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212211091 Figured 0 0 6.4 8
5212211092 Planed 0 0 6.4 8
5212219010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads

186
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5212219091 Figured 0 0 6.4 8

5212219092 Planed 0 0 6.4 8
5212221010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212221091 Figured 0 0 6.4 8
5212221092 Planed 0 0 6.4 8
5212229010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212229091 Figured 0 0 6.4 8
5212229092 Planed 0 0 6.4 8
5212231010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212231091 Figured 0 0 6.4 8
5212231092 Planed 0 0 6.4 8
5212239010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212239091 Figured 0 0 6.4 8
5212239092 Planed 0 0 6.4 8
5212241010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212241091 Figured 0 0 6.4 8
5212241092 Planed 0 0 6.4 8
5212249010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212249091 Figured 0 0 6.4 8
5212249092 Planed 0 0 6.4 8
5212251010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212251091 Figured 0 0 6.4 8
5212251092 Planed 0 0 6.4 8
5212259010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5212259091 Figured 0 0 6.4 8
5212259092 Planed 0 0 6.4 8
5306101000 Measuring 833,3 decitex or more (notexceeding 12 0 0 3.2 4
metric number)
5306103000 Measuring less than 833,3 decitex but not less than 0 0 3.2 4
277,8 decitex (exceeding 12 metric number but not
exceeding 36 metric number)
5306105000 Measuring less than 277,8 decitex(exceeding 36 metric 0 0 3 3.8
number)
5306109000 Put up for retail sale 0 0 4 5
5306201000 Not put up for retail sale 0 0 3.2 4
5306209000 Put up for retail sale 0 0 4 5
5308201000 Not put up for retail sale 0 0 2.4 3
5308209000 Put up for retail sale 0 0 3.9 4.9
5308901200 Measuring 277,8 decitex or more (not exceeding 36 0 0 3.2 4
metric number)
5308901900 Measuring less than 277,8 decitex (exceeding 36 metric 0 0 3 3.8
number)
5308905000 Paper yarn 0 0 3.2 4
5308909000 Other 0 0 3 3.8

5309111010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8

with rubber threads
5309111090 Other 0 0 6.4 8
5309119010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5309119090 Other 0 0 6.4 8
5309190010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads

187
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5309190090 Other 0 0 6.4 8

5309211010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5309211090 Other 0 0 6.4 8
5309219010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5309219090 Other 0 0 6.4 8
5309290010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5309290090 Other 0 0 6.4 8
5310101010 Elastic fabrics consisting of textile materials combined 0 0 3.2 4
with rubber threads
5310101090 Other 0 0 3.2 4
5310109010 Elastic fabrics consisting of textile materials combined 0 0 3.2 4
with rubber threads
5310109090 Other 0 0 3.2 4
5310900010 Elastic fabrics consisting of textile materials combined 0 0 3.2 4
with rubber threads
5310900090 Other 0 0 3.2 4
5311001010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5311001090 Other 0 0 6.4 8
5311009010 Sailcloth and tentcloth, of hemp, unbleached 0 0 4.6 5.8
5311009021 Elastic fabrics consisting of textile materials combined 0 0 4.6 5.8
with rubber threads
5311009029 Other 0 0 4.6 5.8
5311009031 Elastic fabrics consisting of textile materials combined 0 0 4.6 5.8
with rubber threads
5311009039 Other 0 0 4.6 5.8
5311009041 Elastic fabrics consisting of textile materials combined 0 0 4.6 5.8
with rubber threads
5311009049 Other 0 0 4.6 5.8
5401101210 Not more than 67 decitex 0 0 3.2 4
5401101220 More than 67 decitex 0 0 3.2 4
5401101410 Not more than 67 decitex 0 0 3.2 4
5401101420 More than 67 decitex 0 0 3.2 4
5401101610 Not more than 67 decitex 0 0 3.2 4
5401101620 More than 67 decitex 0 0 3.2 4
5401101810 Not more than 67 decitex 0 0 3.2 4
5401101820 More than 67 decitex 0 0 3.2 4
5401109000 Put up for retail sale 0 0 4 5
5401201010 Not more than 67 decitex 0 0 3.2 4
5401201020 More than 67 decitex 0 0 3.2 4
5401209000 Put up for retail sale 0 0 4 5
5402110010 Not more than 67 decitex 0 0 3.2 4
5402110021 Synthetic yarns for fishing nets (of a thickness of not 0 0 3.2 4
less than 70 denier, two or more ply, with not less than
10 turns per inch, of a tensile strength of two kilograms
for each of the first two plies and one kilogram for each
subsequent ply)
5402110029 Other 0 0 3.2 4
5402190010 Not more than 67 decitex 0 0 3.2 4
5402190021 Synthetic yarns for fishing nets (of a thickness of not 0 0 3.2 4
less than 70 denier, two or more ply, with not less than
10 turns per inch, of a tensile strength of two kilograms
for each of the first two plies and one kilogram for each
subsequent ply)
5402190029 Other 0 0 3.2 4
5402200010 Not more than 67 decitex 0 0 3.2 4
5402200021 Synthetic yarns for fishing nets (of a thickness of not 0 0 3.2 4

188
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

less than 70 denier, two or for each of the first two plies
and one kilogram for each subsequent ply)
5402200029 Other 0 0 3.2 4
5402310010 Not more than 6,7 tex 0 0 3.2 4
5402310020 More than 6,7 tex 0 0 3.2 4
5402320000 Of nylon or other polyamides, measuring per single yarn 0 0 3.2 4
more than 50 tex
5402330010 Not more than 6,7 tex 0 0 3.2 4
5402330020 More than 6,7 tex 0 0 3.2 4
5402340010 Not more than 6,7 tex 0 0 3.2 4
5402340020 More than 6,7 tex 0 0 3.2 4
5402390010 Not more than 6,7 tex 0 0 3.2 4
5402390020 More than 6,7 tex 0 0 3.2 4
5402440010 Not more than 6,7 tex 0 0 3.2 4
5402440020 More than 6,7 tex 0 0 3.2 4
5402450010 Not more than 6,7 tex 0 0 3.2 4
5402450020 More than 6,7 tex 0 0 3.2 4
5402460010 Not more than 6,7 tex 0 0 3.2 4
5402460020 More than 6,7 tex 0 0 3.2 4
5402470010 Not more than 6,7 tex 0 0 3.2 4
5402470020 More than 6,7 tex 0 0 3.2 4
5402480010 Not more than 6,7 tex 0 0 3.2 4
5402480020 More than 6,7 tex 0 0 3.2 4
5402490010 Not more than 6,7 tex 0 0 3.2 4
5402490020 More than 6,7 tex 0 0 3.2 4
5402510010 Not more than 6,7 tex 0 0 3.2 4
5402510020 More than 6,7 tex 0 0 3.2 4
5402520010 Not more than 6,7 tex 0 0 3.2 4
5402520020 More than 6,7 tex 0 0 3.2 4
5402591010 Not more than 6,7 tex 0 0 3.2 4
5402591020 More than 6,7 tex 0 0 3.2 4
5402599010 Not more than 6,7 tex 0 0 3.2 4
5402599020 More than 6,7 tex 0 0 3.2 4
5402610010 Not more than 6,7 tex 0 0 3.2 4
5402610020 More than 6,7 tex 0 0 3.2 4
5402620010 Not more than 6,7 tex 0 0 3.2 4
5402620020 More than 6,7 tex 0 0 3.2 4
5402691010 Not more than 6,7 tex 0 0 3.2 4
5402691020 More than 6,7 tex 0 0 3.2 4
5402699010 Not more than 6,7 tex 0 0 3.2 4
5402699020 More than 6,7 tex 0 0 3.2 4
5403100010 Not more than 67 decitex 0 0 3.2 4
5403100020 More than 67 decitex 0 0 3.2 4
5403310010 Not more than 67 decitex 0 0 3.2 4
5403310020 More than 67 decitex 0 0 3.2 4
5403320010 Not more than 67 decitex 0 0 3.2 4
5403320020 More than 67 decitex 0 0 3.2 4
5403330010 Not more than 67 decitex 0 0 3.2 4
5403330020 More than 67 decitex 0 0 3.2 4
5403390010 Not more than 67 decitex 0 0 3.2 4
5403390020 More than 67decitex 0 0 3.2 4
5403410010 Not more than 67 decitex 0 0 3.2 4
5403410020 More than 67 decitex 0 0 3.2 4
5403420010 Not more than 67 decitex 0 0 3.2 4
5403420020 More than 67decitex 0 0 3.2 4

189
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5403490010 Not more than 67 decitex 0 0 3.2 4

5403490020 More than 67 decitex 0 0 3.2 4
5404110000 Elastomeric 0 0 3.2 4
5404120000 Other, of polypropylene 0 0 3.2 4
5404190000 Other 0 0 3.2 4
5404901100 Decorative strip of the kind used forpackaging 0 0 3.2 4
5404901900 Other 0 0 3.2 4
5404909000 Other 0 0 3.2 4
5405000000 Artificial monofilament of 67decitex or more and of 0 0 3 3.8
which no crosssectional dimension exceeds 1mm; strip
and the like (for example, artificial straw) of artificial
textile materials of an apparent width not exceeding
5mm
5406000010 Synthetic yarns for fishing nets (of a thickness of not 0 0 4 5
less than 70 denier, two or more ply, with not less than
10 turns per inch, of a tensile strength of two kilograms
for each of the first two plies and one kilogram for each
subsequent ply)
5406000090 Other 0 0 4 5
5407100010 Elastic fabrics consisting of textile materialscombined 0 0 6.4 8
with rubber threads
5407100090 Other 0 0 6.4 8
5407201110 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407201190 Other 0 0 6.4 8
5407201910 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407201990 Other 0 0 6.4 8
5407209010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407209090 Other 0 0 6.4 8
5407300010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407300090 Other 0 0 6.4 8
5407410010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407410090 Other 0 0 6.4 8
5407420010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407420090 Other 0 0 6.4 8
5407430010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407430090 Other 0 0 6.4 8
5407440010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407440090 Other 0 0 6.4 8
5407510010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407510090 Other 0 0 6.4 8
5407520010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407520090 Other 0 0 6.4 8
5407530010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407530090 Other 0 0 6.4 8
5407540010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407540090 Other 0 0 6.4 8
5407611010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407611090 Other 0 0 6.4 8

190
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5407613010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8

with rubber threads
5407613090 Other 0 0 6.4 8
5407615010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407615090 Other 0 0 6.4 8
5407619010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407619090 Other 0 0 6.4 8
5407691010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407691090 Other 0 0 6.4 8
5407699010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407699090 Other 0 0 6.4 8
5407710010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407710090 Other 0 0 6.4 8
5407720010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407720090 Other 0 0 6.4 8
5407730010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407730090 Other 0 0 6.4 8
5407740010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407740090 Other 0 0 6.4 8
5407810010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407810090 Other 0 0 6.4 8
5407820010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407820090 Other 0 0 6.4 8
5407830010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407830090 Other 0 0 6.4 8
5407840010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407840090 Other 0 0 6.4 8
5407910010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407910090 Other 0 0 6.4 8
5407920010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407920090 Other 0 0 6.4 8
5407930010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407930090 Other 0 0 6.4 8
5407940010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5407940090 Other 0 0 6.4 8
5408100010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5408100090 Other 0 0 6.4 8
5408210010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5408210090 Other 0 0 6.4 8
5408221010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5408221090 Other 0 0 6.4 8
5408229010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads

191
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5408229090 Other 0 0 6.4 8

5408231000 Jacquard fabrics of a width of more than 115cm but less 0 0 6.4 8
than 140 cm, of a weight exceeding 250 g/m2
5408239010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5408239090 Other 0 0 6.4 8
5408240010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5408240090 Other 0 0 6.4 8
5408310010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5408310090 Other 0 0 6.4 8
5408320010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5408320090 Other 0 0 6.4 8
5408330010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5408330090 Other 0 0 6.4 8
5408340010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5408340090 Other 0 0 6.4 8
5501100000 Of nylon or other polyamides 0 0 3.2 4
5501200000 Of polyesters 0 0 3.2 4
5501300000 Acrylic or modacrylic 0 0 3.2 4
5501400000 Of polypropylene 0 0 3.2 4
5501900000 Other 0 0 3.2 4
5502001000 Of viscose rayon 0 0 3.2 4
5502004000 Of acetate 0 0 3.2 4
5502008000 Other 0 0 3.2 4
5503110000 Of aramids 0 0 3.2 4
5503190000 Other 0 0 3.2 4
5503200000 Of polyesters 0 0 3.2 4
5503300000 Acrylic or modacrylic 0 0 3.2 4
5503400000 Of polypropylene 0 0 3.2 4
5503901000 Chlorofibres 0 0 3.2 4
5503909000 Other 0 0 3.2 4
5504100000 Of viscose rayon 0 0 3.2 4
5504900000 Other 0 0 3.2 4
5505101000 Of nylon or other polyamides 0 0 3.2 4
5505103000 Of polyesters 0 0 3.2 4
5505105000 Acrylic or modacrylic 0 0 3.2 4
5505107000 Of polypropylene 0 0 3.2 4
5505109000 Other 0 0 3.2 4
5505200000 Of artificial fibres 0 0 3.2 4
5506100000 Of nylon or other polyamides 0 0 3.2 4
5506200000 Of polyesters 0 0 3.2 4
5506300000 Acrylic or modacrylic 0 0 3.2 4
5506901000 Chlorofibres 0 0 3.2 4
5506909000 Other 0 0 3.2 4
5507000000 Artificial staple fibres, carded, combed or otherwise 0 0 3.2 4
processed for spinning
5508101000 Not put up for retail sale 0 0 3.2 4
5508109000 Put up for retail sale 0 0 4 5
5508201000 Not put up for retail sale 0 0 3.2 4
5508209000 Put up for retail sale 0 0 4 5
5509110000 Single yarn 0 0 3.2 4
5509120000 Multiple (folded) or cabled yarn 0 0 3.2 4

192
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5509210000 Single yarn 0 0 3.2 4

5509220000 Multiple (folded) or cabled yarn 0 0 3.2 4
5509310000 Single yarn 0 0 3.2 4
5509320000 Multiple (folded) or cabled yarn 0 0 3.2 4
5509410000 Single yarn 0 0 3.2 4
5509420000 Multiple (folded) or cabled yarn 0 0 3.2 4
5509510000 Mixed mainly or solely with artificial staple fibres 0 0 3.2 4
5509520000 Mixed mainly or solely with wool or fine animal hair 0 0 3.2 4
5509530000 Mixed mainly or solely with cotton 0 0 3.2 4
5509590000 Other 0 0 3.2 4
5509610000 Mixed mainly or solely with wool or fine animal hair 0 0 3.2 4
5509620000 Mixed mainly or solely with cotton 0 0 3.2 4
5509690000 Other 0 0 3.2 4
5509910000 Mixed mainly or solely with wool or fine animal hair 0 0 3.2 4
5509920000 Mixed mainly or solely with cotton 0 0 3.2 4
5509990000 Other 0 0 3.2 4
5510110000 Single yarn 0 0 3.2 4
5510120000 Multiple (folded) or cabled yarn 0 0 3.2 4
5510200000 Other yarn, mixed mainly or solely with wool or fine 0 0 3.2 4
animal hair
5510300000 Other yarn, mixed mainly or solely with cotton 0 0 3.2 4
5510900000 Other yarn 0 0 3.2 4
5511100000 Of synthetic staple fibres, containing 85 % or more by 0 0 4 5
weight of such fibres
5511200000 Of synthetic staple fibres, containing less than 85% by 0 0 4 5
weight of such fibres
5511300000 Of artificial staple fibres 0 0 4 5
5512110010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5512110090 Other 0 0 6.4 8
5512191010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5512191090 Other 0 0 6.4 8
5512199010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5512199090 Other 0 0 6.4 8
5512210010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5512210090 Other 0 0 6.4 8
5512291010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5512291090 Other 0 0 6.4 8
5512299010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5512299090 Other 0 0 6.4 8
5512910010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5512910090 Other 0 0 6.4 8
5512991010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5512991090 Other 0 0 6.4 8
5512999010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5512999090 Other 0 0 6.4 8
5513112010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513112090 Other 0 0 6.4 8
5513119010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads

193
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5513119090 Other 0 0 6.4 8

5513120010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513120090 Other 0 0 6.4 8
5513130010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513130090 Other 0 0 6.4 8
5513190010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513190090 Other 0 0 6.4 8
5513211010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513211090 Other 0 0 6.4 8
5513213010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513213090 Other 0 0 6.4 8
5513219010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513219090 Other 0 0 6.4 8
5513231010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513231090 Other 0 0 6.4 8
5513239010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513239090 Other 0 0 6.4 8
5513290010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513290090 Other 0 0 6.4 8
5513310010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513310090 Other 0 0 6.4 8
5513390010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513390090 Other 0 0 6.4 8
5513410010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513410090 Other 0 0 6.4 8
5513490010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5513490090 Other 0 0 6.4 8
5514110010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514110090 Other 0 0 6.4 8
5514120010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514120090 Other 0 0 6.4 8
5514191010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514191090 Other 0 0 6.4 8
5514199010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514199090 Other 0 0 6.4 8
5514210010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514210090 Other 0 0 6.4 8
5514220010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514220090 Other 0 0 6.4 8
5514230010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514230090 Other 0 0 6.4 8
5514290010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8

194
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

with rubber threads

5514290090 Other 0 0 6.4 8
5514301010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514301090 Other 0 0 6.4 8
5514303010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514303090 Other 0 0 6.4 8
5514305010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514305090 Other 0 0 6.4 8
5514309010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514309090 Other 0 0 6.4 8
5514410010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514410090 Other 0 0 6.4 8
5514420010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514420090 Other 0 0 6.4 8
5514430010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514430090 Other 0 0 6.4 8
5514490010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5514490090 Other 0 0 6.4 8
5515111010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515111090 Other 0 0 6.4 8
5515113010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515113090 Other 0 0 6.4 8
5515119010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515119090 Other 0 0 6.4 8
5515121010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515121090 Other 0 0 6.4 8
5515123010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515123090 Other 0 0 6.4 8
5515129010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515129090 Other 0 0 6.4 8
5515131110 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515131190 Other 0 0 6.4 8
5515131910 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515131990 Other 0 0 6.4 8
5515139110 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515139190 Other 0 0 6.4 8
5515139910 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515139990 Other 0 0 6.4 8
5515191010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515191090 Other 0 0 6.4 8
5515193010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515193090 Other 0 0 6.4 8

195
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5515199010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8

with rubber threads
5515199090 Other 0 0 6.4 8
5515211010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515211090 Other 0 0 6.4 8
5515213010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515213090 Other 0 0 6.4 8
5515219010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515219090 Other 0 0 6.4 8
5515221110 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515221190 Other 0 0 6.4 8
5515221910 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515221990 Other 0 0 6.4 8
5515229110 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515229190 Other 0 0 6.4 8
5515229910 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515229990 Other 0 0 6.4 8
5515290010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515290090 Other 0 0 6.4 8
5515911010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515911090 Other 0 0 6.4 8
5515913010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515913090 Other 0 0 6.4 8
5515919010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515919090 Other 0 0 6.4 8
5515992010 Elastic fabrics consisting of textile materialscombined 0 0 6.4 8
with rubber threads
5515992090 Other 0 0 6.4 8
5515994010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515994090 Other 0 0 6.4 8
5515998010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5515998090 Other 0 0 6.4 8
5516110010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516110090 Other 0 0 6.4 8
5516120010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516120090 Other 0 0 6.4 8
5516130010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516130090 Other 0 0 6.4 8

5516140010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8

with rubber threads
5516140090 Other 0 0 6.4 8
5516210010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516210090 Other 0 0 6.4 8
5516220010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8

196
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

with rubber threads

5516220090 Other 0 0 6.4 8
5516231000 Jacquard fabrics of a width of 140cm or more (mattress 0 0 6.4 8
tickings)
5516239010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516239090 Other 0 0 6.4 8
5516240010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516240090 Other 0 0 6.4 8
5516310010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516310090 Other 0 0 6.4 8
5516320010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516320090 Other 0 0 6.4 8
5516330010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516330090 Other 0 0 6.4 8
5516340010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516340090 Other 0 0 6.4 8
5516410010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516410090 Other 0 0 6.4 8
5516420010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516420090 Other 0 0 6.4 8
5516430010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516430090 Other 0 0 6.4 8
5516440010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516440090 Other 0 0 6.4 8
5516910010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516910090 Other 0 0 6.4 8
5516920010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516920090 Other 0 0 6.4 8
5516930010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516930090 Other 0 0 6.4 8
5516940010 Elastic fabrics consisting of textile materials combined 0 0 6.4 8
with rubber threads
5516940090 Other 0 0 6.4 8
5601101000 Of man-made fibres 0 0 4 5
5601109000 Of other textile materials 0 0 3 3.8
5601211000 Absorbent 0 0 3 3.8
5601219000 Other 0 0 3 3.8
5601221000 Rolls of a diameter not exceeding 8mm 0 0 3 3.8
5601229100 Of synthetic fibres 0 0 3.2 4
5601229900 Of artificial fibres 0 0 3.2 4
5601290000 Other 0 0 3 3.8
5601300000 Textile flock and dust and mill neps 0 0 2.5 3.2
5602101100 Of jute or other textile bast fibres of heading 5303 0 0 5.3 6.7
5602101900 Of other textile materials 0 0 5.3 6.7
5602103100 Of wool or fine animal hair 0 0 5.3 6.7
5602103500 Of coarse animal hair 0 0 5.3 6.7
5602103900 Of other textile materials 0 0 5.3 6.7

197
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5602109000 Impregnated, coated, covered or laminated 0 0 5.3 6.7

5602210000 Of wool or fine animal hair 0 0 5.3 6.7
5602290000 Of other textile materials 0 0 5.3 6.7
5602900000 Other 0 0 5.3 6.7
5603111000 Coated or covered 0 0 3.4 4.3
5603119000 Other 0 0 3.4 4.3
5603121000 Coated or covered 0 0 3.4 4.3
5603129000 Other 0 0 3.4 4.3
5603131000 Coated or covered 0 0 3.4 4.3
5603139000 Other 0 0 3.4 4.3
5603141000 Coated or covered 0 0 3.4 4.3
5603149000 Other 0 0 3.4 4.3
5603911000 Coated or covered 0 0 3.4 4.3
5603919000 Other 0 0 3.4 4.3
5603921000 Coated or covered 0 0 3.4 4.3
5603929000 Other 0 0 3.4 4.3
5603931000 Coated or covered 0 0 3.4 4.3
5603939000 Other 0 0 3.4 4.3
5603941000 Coated or covered 0 0 3.4 4.3
5603949000 Other 0 0 3.4 4.3
5604100000 Rubber thread and cord, textile covered 0 0 3.2 4
5604901011 Measuring 67,5 decitex or less 0 0 3.2 4
5604901012 Measuring more than 67,5 decitex 0 0 3.2 4
5604901021 Measuring 67,5 decitex or less 0 0 3.2 4
5604901022 Measuring more than 67,5 decitex 0 0 3.2 4
5604901099 Other 0 0 3.2 4
5604909010 Of textile yarn impregnated with unvulcanised rubber 0 0 3.2 4
5604909020 Of yarn spun from silk waste 0 0 3.2 4
5604909030 Of yarn of jute and other textile bast fibres 0 0 3.2 4
5604909090 Other 0 0 3.2 4
5605000010 Cordages,braids, and ornamental trimmings 0 0 3.2 4
5605000020 Metallised yarn, being textile yarn covered with copper 0 0 3.2 4
5605000090 Other 0 0 3.2 4
5606001000 Loop waleyarn 0 0 6.4 8
5606009100 Gimped yarn 0 0 4.2 5.3
5606009900 Other 0 0 4.2 5.3
5607210000 Binder or baler twine 0 0 9.6 12
5607291010 Twine of a diameter of more than 5 mm 0 0 9.6 12
5607291090 Other 0 0 9.6 12
5607299010 Twine of a diameter of more than 5 mm 0 0 9.6 12
5607299090 Other 0 0 9.6 12
5607410000 Binder or baler twine 0 0 6.4 8
5607491110 Twine of a diameter of more than 5 mm 0 0 6.4 8
5607491190 Other 0 0 6.4 8
5607491900 Other 0 0 6.4 8
5607499010 Twine of a diameter of more than 5 mm 0 0 6.4 8
5607499090 Other 0 0 6.4 8
5607501110 Twine of a diameter of more than 5 mm 0 0 6.4 8
5607501190 Other 0 0 6.4 8
5607501910 Twine of a diameter of more than 5 mm 0 0 6.4 8
5607501990 Other 0 0 6.4 8
5607503010 Twine of a diameter of more than 5 mm 0 0 6.4 8
5607503090 Other 0 0 6.4 8
5607509010 Twine of a diameter of more than 5 mm 0 0 6.4 8

198
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5607509090 Other 0 0 6.4 8

5607902010 Twine of a diameter of more than 5 mm 0 0 4.8 6
5607902090 Other 0 0 4.8 6
5607909010 Twine of a diameter of more than 5 mm 0 0 6.4 8
5607909090 Other 0 0 6.4 8
5608111100 Of twine, cordage, rope or cable 0 0 6.4 8
5608111900 Of yarn 0 0 6.4 8
5608119100 Of twine, cordage, rope or cable 0 0 6.4 8
5608119900 Of yarn 0 0 6.4 8
5608191100 Of twine, cordage, rope or cable 0 0 6.4 8
5608191900 Other 0 0 6.4 8
5608193000 Other 0 0 6.4 8
5608199000 Other 0 0 6.4 8
5608900000 Other 0 0 6.4 8
5609000000 Articles of yarn, strip or the like of heading 5404 or 0 0 4.6 5.8
5405, twine, cordage, rope or cables, not elsewhere
specified or included
5701101000 Containing a total of more than 10% by weightof silk or 0 0 6.4 8
of waste silk other than noil
5701109000 Other 0 0 6,4 ( Max 2,8 6,4 ( Max 2,8
EUR/m2) EUR/m2)
5701901000 Of silk, of waste silk other than noil, of synthetic fibres, 0 0 6.4 8
of yarn falling within heading 5605 or of textile
materials containing metal threads
5701909010 Of fibres of jute or coconut(coir) 0 0 2.8 3.5
5701909090 Other 0 0 2.8 3.5
5702100010 ' Kelem '' of jute or coconut fibres (coir) 0 0 2.4 3
5702100090 Other 0 0 2.4 3
5702200000 Floor coverings of coconut fibres (coir) 0 0 3.2 4
5702311000 Axminster carpets 0 0 6.4 8
5702318000 Other 0 0 6.4 8
5702321000 Axminster carpets 0 0 6.4 8
5702329000 Other 0 0 6.4 8
5702390000 Of other textile materials 0 0 6.4 8
5702411000 Axminster carpets 0 0 6.4 8
5702419000 Other 0 0 6.4 8
5702421000 Axminster carpets 0 0 6.4 8
5702429000 Other 0 0 6.4 8
5702490010 Mats of jute or coconut fibres (coir ) 0 0 6.4 8
5702490090 Other 0 0 6.4 8
5702501000 Of wool or fine animal hair 0 0 6.4 8
5702503100 Of polypropylene 0 0 6.4 8
5702503900 Other 0 0 6.4 8
5702509000 Of other textile materials 0 0 6.4 8
5702910000 Of wool or fine animal hair 0 0 6.4 8
5702921000 Of polypropylene 0 0 6.4 8
5702929000 Other 0 0 6.4 8
5702990000 Of other textile materials 0 0 6.4 8
5703100000 Of wool or fine animal hair 0 0 6.4 8
5703201100 Tiles, having a maximum surface area of0,3 m2 0 0 6.4 8
5703201900 Other 0 0 6.4 8
5703209100 Tiles, having a maximum surface area of0,3 m2 0 0 6.4 8
5703209900 Other 0 0 6.4 8
5703301100 Tiles, having a maximum surface area of 0,3 m2 0 0 6.4 8
5703301900 Other 0 0 6.4 8
5703308100 Tiles, having a maximum surface area of 0,3 m2 0 0 6.4 8

199
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

5703308900 Other 0 0 6.4 8

5703901000 Tiles, having a maximum surface area of 0,3 m2 0 0 6.4 8
5703909000 Other 0 0 6.4 8
5704100000 Tiles, having a maximum surface area of 0,3 m2 0 0 5.4 6.7
5704900000 Other 0 0 5.4 6.7
5705001000 Of wool or fine animal hair 0 0 6.4 8
5705003000 Of man-made textile materials 0 0 6.4 8
5705009000 Of other textile materials 0 0 6.4 8
5801100000 Of wool or fine animal hair 0 0 6.4 8
5801210010 Figured 0 0 6.4 8
5801210020 Planed 0 0 6.4 8
5801220000 Cut corduroy 0 0 6.4 8
5801230000 Other weft pile fabrics 0 0 6.4 8
5801240000 Warp pile fabrics, pingl (uncut) 0 0 6.4 8
5801250000 Warp pile fabrics, cut 0 0 6.4 8
5801260000 Chenille fabrics 0 0 6.4 8
5801310000 Uncut weft pile fabrics 0 0 6.4 8
5801320000 Cut corduroy 0 0 6.4 8
5801330000 Other weft pile fabrics 0 0 6.4 8
5801340000 Warp pile fabrics, pingl (uncut) 0 0 6.4 8
5801350000 Warp pile fabrics, cut 0 0 6.4 8
5801360000 Chenille fabrics 0 0 6.4 8
5801901000 Of flax 0 0 6.4 8
5801909000 Other 0 0 6.4 8
5802110000 Unbleached 0 0 6.4 8
5802190000 Other 0 0 6.4 8
5802200000 Terry towelling and similar woven terry fabrics, of other 0 0 6.4 8
textile materials
5802300000 Tufted textile fabrics 0 0 6.4 8
5803001000 Of cotton 0 0 4.6 5.8
5803003000 Of silk or silk waste 0 0 5.8 7.2
5803009010 Ofsynthetic fibres 0 0 6.4 8
5803009020 Of flax or of ramie 0 0 6.4 8
5803009030 Of jute 0 0 6.4 8
5803009040 Of other vegetable textile fibres 0 0 6.4 8
5803009050 Of paper yarn 0 0 6.4 8
5803009090 Other 0 0 6.4 8
5804101100 Knotted net fabrics 0 0 5.2 6.5
5804101900 Other 0 0 5.2 6.5
5804109010 Figured tulle bobinot of natural silk (pure or mixed), of 0 0 6.4 8
artificial fibres and of cotton
5804109090 Other tulle and net fabrics, figured 0 0 6.4 8
5804211010 Of artificial fibres 0 0 6.4 8
5804211090 Other 0 0 6.4 8
5804219010 Of artificial fibres 0 0 6.4 8
5804219090 Other 0 0 6.4 8
5804291010 Of natural silk(pure or mixed) 0 0 6.4 8
5804291090 Other 0 0 6.4 8
5804299010 Of natural silk(pure or mixed) 0 0 6.4 8
5804299090 Other 0 0 6.4 8
5804300010 Of natural silk (pure or mixed) and of artificial fibres 0 0 6.4 8
5804300090 Other 0 0 6.4 8
5805000000 Handwoven tapestries of the 0 0 4.5 5.6
typeGobelins,Flanders,Aubusson,Beauvais and the like,
and needleworked tapestries (for example, petit point,

200
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

cross stitch), whether or not made up

5806100000 Woven pile fabrics (including terry towelling and 0 0 5 6.3
similar terry fabrics) and chenille fabrics
5806200010 Of elastic fabrics 0 0 6 7.5
5806200090 Other 0 0 6 7.5
5806310000 Of cotton 0 0 6 7.5
5806321000 With real selvedges 0 0 6 7.5
5806329000 Other 0 0 6 7.5
5806390000 Of other textile materials 0 0 6 7.5
5806400000 Fabrics consisting of warp without weft assembled by 0 0 5 6.2
means of an adhesive (bolducs)
5807101000 With woven inscription 0 0 5 6.2
5807109000 Other 0 0 5 6.2
5807901010 Of felt 0 0 5 6.3
5807901020 Of nonwovens 0 0 5 6.3
5807909000 Other 0 0 6.4 8
5808100010 Of elastic fabrics 0 0 4 5
5808100090 Other 0 0 4 5
5808900010 Of elastic fabrics 0 0 4.2 5.3
5808900090 Other 0 0 4.2 5.3
5809000000 Woven fabrics of metal thread and woven fabrics of 0 0 4.5 5.6
metallised yarn of heading 5605, of a kind used in
apparel, as furnishing fabrics or for similar purposes, not
elsewhere specified or included
5810101000 Of a value exceeding 35 Euro/kg (net weight) 0 0 4.6 5.8
5810109000 Other 0 0 6.4 8
5810911000 Of a value exceeding 1750 Euro/kg (netweight) 0 0 4.6 5.8
5810919000 Other 0 0 5.8 7.2
5810921000 Of a value exceeding 1750 Euro/kg (netweight) 0 0 4.6 5.8
5810929000 Other 0 0 5.8 7.2
5810991000 Of a value exceeding 1750 Euro/kg (netweight) 0 0 4.6 5.8
5810999000 Other 0 0 5.8 7.2
5811000001 Of cotton 0 0 6.4 8
5811000005 Of woven fabrics of or lambs wool or of fine animal 0 0 6.4 8
hair, but not of elastic nor rubberised
5811000007 Of fabrics of imitation skins 0 0 6.4 8
5811000009 Other 0 0 6.4 8
5811000019 Other 0 0 6.4 8
5811000021 Bleached 0 0 6.4 8
5811000029 Other 0 0 6.4 8
5811000030 Of synthetic filament 0 0 6.4 8
5811000040 Of artificial filament 0 0 6.4 8
5811000091 Of woven fabrics of or lambs wool or of fine animal hair 0 0 6.4 8
5811000092 Of fabrics of imitation skins 0 0 6.4 8
5811000093 Other 0 0 6.4 8
5811000095 Of wadding and of felt 0 0 6.4 8
5811000096 Offabrics of uncrocheted and of unknitted 0 0 6.4 8
5811000099 Other 0 0 6.4 8

5901100000 Textile fabrics coated with gum or amylaceous 0 0 5.2 6.5

substances, of a kind used for the outer covers of books
or the like
5901900010 Tracing cloth and prepared canvas 0 0 5.2 6.5
5901900090 Other 0 0 5.2 6.5
5902101000 Impregnated with rubber 0 0 4.5 5.6
5902109010 Woven fabrics of man-made synthetic fibres 0 0 6.4 8

201
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

(continuous) of the type used in the manufacture of inner

tubes and tyres for all kinds of vehicles (not
impregnated, covered or coated)
5902109090 Other 0 0 6.4 8
5902201000 Impregnated with rubber 0 0 4.5 5.6
5902209010 Woven fabrics of man-made synthetic fibres 0 0 6.4 8
(continuous) of the type used in the manufacture of inner
tubes and tyres for all kinds of vehicles (not
impregnated, covered or coated)
5902209090 Other 0 0 6.4 8
5902901000 Impregnated with rubber 0 0 4.5 5.6
5902909010 Woven fabrics of man-made artificial fibres 0 0 6.4 8
(continuous;of viscose rayon) of thetype used in the
manufacture of inner tubes and tyres for all kinds of
vehicles (not impregnated, covered or coated)
5902909090 Other 0 0 6.4 8
5903101010 "Leathercloth" 0 0 6.4 8
5903101090 Other 0 0 6.4 8
5903109010 "Leathercloth" 0 0 6.4 8
5903109090 Other 0 0 6.4 8
5903201010 ''Leathercloth'' 0 0 6.4 8
5903201090 Other 0 0 6.4 8
5903209010 ''Leathercloth'' 0 0 6.4 8
5903209090 Other 0 0 6.4 8
5903901010 "Leathercloth'' 0 0 6.4 8
5903901090 Other 0 0 6.4 8
5903909110 "Leathercloth'' 0 0 6.4 8
5903909190 Other 0 0 6.4 8
5903909910 "Leathercloth'' 0 0 6.4 8
5903909990 Other 0 0 6.4 8
5904100000 Linoleum 0 0 4.2 5.3
5904900000 Other 0 0 4.2 5.3
5905001000 Consisting of parallel yarns, fixed on a backing of any 0 0 4.6 5.8
material
5905003000 Of flax 0 0 6.4 8
5905005000 Of jute 0 0 3.2 4
5905007000 Of man-made fibres 0 0 6.4 8
5905009010 Of woven fabrics of silk or of waste silk other than noil 0 0 4.8 6
5905009020 Of woven fabrics of ramie 0 0 4.8 6
5905009031 Woven fabrics of paper yarn 0 0 4.8 6
5905009039 Other 0 0 4.8 6
5905009040 Of felt 0 0 4.8 6
5905009050 Of bonded fibre fabrics and of rubberised textile fabrics, 0 0 4.8 6
other than crocheted
5906100000 Adhesive tape of a width not exceeding 20cm 0 0 3.7 4.6
5906910000 Knitted or crocheted 0 0 5.2 6.5
5906991000 Fabrics mentioned in note 4 (c) to this chapter 0 0 6.4 8
5906999000 Other 0 0 4.5 5.6
5907001000 Oil cloth an other textile fabrics coated with preparations 0 0 3.9 4.9
with a basis of drying oil
5907009000 Other 0 0 3.9 4.9
5908000010 Incandescent gas mantles 0 0 4.5 5.6
5908000090 Other 0 0 4.5 5.6
5909001000 Of synthetic fibres 0 0 5.2 6.5
5909009010 Tubing of wool or other animal hair 0 0 5.2 6.5
5909009090 Other 0 0 5.2 6.5
5910000000 Transmission or conveyor belts or belting, of textile 0 0 4.1 5.1
material, whether or notimpregnated, coated, covered or

202
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

laminated with plastics, or reinforced with metal or other

material
5911100000 Textile fabrics, felt and feltlined woven fabrics, coated, 0 0 4.2 5.3
covered or laminated with rubber, leather or other
material, of a kind used for card clothing, and similar
fabrics of a kind used for other technical purposes,
including narrow fabrics made of velvet impregnated
with rubber, for covering weaving spindles (weaving
beams)
5911200000 Bolting cloth, whether or not made up 0 0 3.7 4.6
5911311100 Woven fabrics, felted or not, of synthetic fibres, of a 0 0 4.6 5.8
kind used in papermaking machines
5911311900 Other 0 0 4.6 5.8
5911319000 Of other textile materials 0 0 3.5 4.4
5911321000 Of silk or man-made fibres 0 0 4.6 5.8
5911329000 Of other textile materials 0 0 3.5 4.4
5911400000 Straining cloth of a kind used in oil presses or the like, 0 0 4.8 6
including that of human hair
5911901000 Of felt 0 0 4.8 6
5911909000 Other 0 0 4.8 6
6001100000 "Long pile" fabrics 0 0 6.4 8
6001210000 Of cotton 0 0 6.4 8
6001220000 Of man-made fibres 0 0 6.4 8
6001290000 Of other textile materials 0 0 6.4 8
6001910000 Of cotton 0 0 6.4 8
6001920000 Of man-made fibres 0 0 6.4 8
6001990000 Of other textile materials 0 0 6.4 8
6002400000 Containing by weight 5% or more of elastomeric yarn, 0 0 6.4 8
but not containing rubber thread
6002900000 Other 0 0 5.2 6.5
6003100000 Of wool or fine animal hair 0 0 6.4 8
6003200000 Of cotton 0 0 6.4 8
6003301000 Raschel lace 0 0 6.4 8
6003309000 Other 0 0 6.4 8
6003400000 Of artificial fibres 0 0 6.4 8
6003900000 Other 0 0 6.4 8
6004100000 Containing by weight 5% or more of elastomeric yarn, 0 0 6.4 8
but not containing rubber thread
6004900000 Other 0 0 5.2 6.5
6005210000 Unbleached or bleached 0 0 6.4 8
6005220000 Dyed 0 0 6.4 8
6005230000 Of yarns of different colours 0 0 6.4 8
6005240000 Printed 0 0 6.4 8
6005311000 For curtains, including net curtain fabric 0 0 6.4 8
6005315000 Raschel lace,other than for curtains or net curtains fabric 0 0 6.4 8
6005319000 Other 0 0 6.4 8
6005321000 For curtains, including net curtain fabric 0 0 6.4 8
6005325000 Raschel lace,other than for curtains or net curtains fabric 0 0 6.4 8
6005329000 Other 0 0 6.4 8
6005331000 For curtains, including net curtain fabric 0 0 6.4 8
6005335000 Raschel lace,other than for curtains or net curtains fabric 0 0 6.4 8
6005339000 Other 0 0 6.4 8
6005341000 For curtains, including net curtain fabric 0 0 6.4 8
6005345000 Raschel lace,other than for curtains or net curtains fabric 0 0 6.4 8
6005349000 Other 0 0 6.4 8
6005410000 Unbleached or bleached 0 0 6.4 8
6005420000 Dyed 0 0 6.4 8

203
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6005430000 Of yarns of different colours 0 0 6.4 8

6005440000 Printed 0 0 6.4 8
6005901000 Of wool or fine animal hair 0 0 6.4 8
6005909000 Other 0 0 6.4 8
6006100000 Of wool or fine animal hair 0 0 6.4 8
6006210000 Unbleached or bleached 0 0 6.4 8
6006220000 Dyed 0 0 6.4 8
6006230000 Of yarns of different colours 0 0 6.4 8
6006240000 Printed 0 0 6.4 8
6006311000 For curtains, including net curtain fabric 0 0 6.4 8
6006319000 Other 0 0 6.4 8
6006321000 For curtains, including net curtain fabric 0 0 6.4 8
6006329000 Other 0 0 6.4 8
6006331000 For curtains, including net curtain fabric 0 0 6.4 8
6006339000 Other 0 0 6.4 8
6006341000 For curtains, including net curtain fabric 0 0 6.4 8
6006349000 Other 0 0 6.4 8
6006410000 Unbleached or bleached 0 0 6.4 8
6006420000 Dyed 0 0 6.4 8
6006430000 Of yarns of different colours 0 0 6.4 8
6006440000 Printed 0 0 6.4 8
6006900000 Other 0 0 6.4 8
6101201000 Overcoats, carcoats, capes, cloaks and similar articles 0 0 9.6 12
6101209000 Anoraks (including skijackets), windcheaters, 0 0 9.6 12
windjackets and similar articles
6101301000 Overcoats, carcoats, capes, cloaks and similar articles 0 0 9.6 12
6101309000 Anoraks (including skijackets), windcheaters, 0 0 9.6 12
windjackets and similar articles
6101902000 Overcoats, carcoats, capes, cloaks and similar articles 0 0 9.6 12
6101908000 Anoraks (including ski jackets), windcheaters, 0 0 9.6 12
windjackets and similar articles
6102101000 Overcoats, carcoats, capes, cloaks and similar articles 0 0 9.6 12
6102109000 Anoraks (including skijackets), windcheaters, 0 0 9.6 12
windjackets and similar articles
6102201000 Overcoats, carcoats, capes, cloaks and similar articles 0 0 9.6 12
6102209000 Anoraks (including skijackets), windcheaters, 0 0 9.6 12
windjackets and similar articles
6102301000 Overcoats, carcoats, capes, cloaks and similar articles 0 0 9.6 12
6102309000 Anoraks (including skijackets), windcheaters, 0 0 9.6 12
windjackets and similar articles
6102901000 Overcoats, carcoats, capes, cloaks and similar articles 0 0 9.6 12
6102909000 Anoraks (including skijackets), windcheaters, 0 0 9.6 12
windjackets and similar articles
6103100000 Suits 0 0 9.6 12
6103220000 Of cotton 0 0 9.6 12
6103230000 Of synthetic fibres 0 0 9.6 12
6103290000 Of other textile materials 0 0 9.6 12
6103310000 Of wool or fine animal hair 0 0 9.6 12
6103320000 Of cotton 0 0 9.6 12
6103330000 Of synthetic fibres 0 0 9.6 12
6103390000 Of other textile materials 0 0 9.6 12
6103410000 Of wool or fine animal hair 0 0 9.6 12
6103420000 Of cotton 0 0 9.6 12
6103430000 Of synthetic fibres 0 0 9.6 12
6103490000 Of other textile materials 0 0 9.6 12
6104130000 Of synthetic fibres 0 0 9.6 12

204
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6104190000 Of other textile materials 0 0 9.6 12

6104220000 Of cotton 0 0 9.6 12
6104230000 Of synthetic fibres 0 0 9.6 12
6104290000 Of other textile materials 0 0 9.6 12
6104310000 Of wool or fine animal hair 0 0 9.6 12
6104320000 Of cotton 0 0 9.6 12
6104330000 Of synthetic fibres 0 0 9.6 12
6104390000 Of other textile materials 0 0 9.6 12
6104410000 Of wool or fine animal hair 0 0 9.6 12
6104420000 Of cotton 0 0 9.6 12
6104430000 Of synthetic fibres 0 0 9.6 12
6104440000 Of artificial fibres 0 0 9.6 12
6104490000 Of other textile materials 0 0 9.6 12
6104510000 Of wool or fine animal hair 0 0 9.6 12
6104520000 Of cotton 0 0 9.6 12
6104530000 Of synthetic fibres 0 0 9.6 12
6104590000 Of other textile materials 0 0 9.6 12
6104610000 Of wool or fine animal hair 0 0 9.6 12
6104620000 Of cotton 0 0 9.6 12
6104630000 Of synthetic fibres 0 0 9.6 12
6104690000 Of other textile materials 0 0 9.6 12
6105100000 Of cotton 0 0 9.6 12
6105201000 Of synthetic fibres 0 0 9.6 12
6105209000 Of artificial fibres 0 0 9.6 12
6105901000 Of wool or fine animal hair 0 0 9.6 12
6105909000 Of other textile materials 0 0 9.6 12
6106100000 Of cotton 0 0 9.6 12
6106200000 Of man-made fibres 0 0 9.6 12
6106901000 Of wool or fine animal hair 0 0 9.6 12
6106903000 Of silk or silk waste 0 0 9.6 12
6106905000 Of flax or of ramie 0 0 9.6 12
6106909000 Of other textile materials 0 0 9.6 12
6107110000 Of cotton 0 0 9.6 12
6107120000 Of man-made fibres 0 0 9.6 12
6107190000 Of other textile materials 0 0 9.6 12
6107210000 Of cotton 0 0 9.6 12
6107220000 Of man-made fibres 0 0 9.6 12
6107290000 Of other textile materials 0 0 9.6 12
6107910000 Of cotton 0 0 9.6 12
6107990000 Of other textile materials 0 0 9.6 12
6108110000 Of man-made fibres 0 0 9.6 12
6108190000 Of other textile materials 0 0 9.6 12
6108210000 Of cotton 0 0 9.6 12
6108220000 Of man-made fibres 0 0 9.6 12
6108290000 Of other textile materials 0 0 9.6 12
6108310000 Of cotton 0 0 9.6 12
6108320000 Of man-made fibres 0 0 9.6 12
6108390000 Of other textile materials 0 0 9.6 12
6108910000 Of cotton 0 0 9.6 12
6108920000 Of man-made fibres 0 0 9.6 12
6108990000 Of other textile materials 0 0 9.6 12
6109100000 Of cotton 0 0 9.6 12
6109901000 Of wool or fine animal hair 0 0 9.6 12
6109903000 Of man-made fibres 0 0 9.6 12

205
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6109909000 Other 0 0 9.6 12

6110111000 Jerseys and pullovers, containing at least 50 % by 0 0 8.4 10.5
weight of wool and weighing 600g or more per article
6110113000 Men's or boys' 0 0 9.6 12
6110119000 Women's or girls' 0 0 9.6 12
6110121000 Men's or boys' 0 0 9.6 12
6110129000 Women's or girls' 0 0 9.6 12
6110191000 Men's or boys' 0 0 9.6 12
6110199000 Women's or girls' 0 0 9.6 12
6110201000 Lightweight fine knit roll, polo or turtle neck jumpers 0 0 9.6 12
and pullovers
6110209100 Men's or boys' 0 0 9.6 12
6110209900 Women's or girls' 0 0 9.6 12
6110301000 Lightweight fine knit roll, polo or turtle neck jumpers 0 0 9.6 12
and pullovers
6110309100 Men's or boys' 0 0 9.6 12
6110309900 Women's or girls' 0 0 9.6 12
6110901000 Of flax or ramie 0 0 9.6 12
6110909000 Other 0 0 9.6 12
6111201000 Gloves, mittens and mitts 0 0 7.1 8.9
6111209000 Other 0 0 9.6 12
6111301000 Gloves, mittens and mitts 0 0 7.1 8.9
6111309000 Other 0 0 9.6 12
6111901100 Gloves, mittens and mitts 0 0 7.1 8.9
6111901900 Other 0 0 9.6 12
6111909000 Other 0 0 9.6 12
6112110000 Of cotton 0 0 9.6 12
6112120000 Of synthetic fibres 0 0 9.6 12
6112190000 Of other textile materials 0 0 9.6 12
6112200000 Ski suits 0 0 9.6 12
6112311000 Containing by weight 5% or more of rubber thread 0 0 6.4 8
6112319000 Other 0 0 9.6 12
6112391000 Containing by weight 5% or more of rubber thread 0 0 6.4 8
6112399000 Other 0 0 9.6 12
6112411000 Containing by weight 5% or more of rubber thread 0 0 6.4 8
6112419000 Other 0 0 9.6 12
6112491000 Containing by weight 5% or more of rubber thread 0 0 6.4 8
6112499000 Other 0 0 9.6 12
6113001000 Of knitted or crocheted fabrics of heading 5906 0 0 6.4 8
6113009000 Other 0 0 9.6 12
6114200000 Of cotton 0 0 9.6 12
6114300000 Of man-made fibres 0 0 9.6 12
6114900000 Of other textile materials 0 0 9.6 12
6115101000 Stockings for varicose veins of synthetic fibres 0 0 6.4 8
6115109000 Other 0 0 9.6 12
6115210000 Of synthetic fibres, measuring per single yarnless than 0 0 9.6 12
67 decitex
6115220000 Of synthetic fibres, measuring per single yarn 67 decitex 0 0 9.6 12
or more
6115290000 Of other textile materials 0 0 9.6 12
6115301100 Knee-length stockings 0 0 9.6 12
6115301900 Other 0 0 9.6 12
6115309000 Of other textile materials 0 0 9.6 12
6115940000 Of wool or fine animal hair 0 0 9.6 12
6115950000 Of cotton 0 0 9.6 12
6115961000 Knee-length stockings 0 0 9.6 12

206
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6115969100 Women's stockings 0 0 9.6 12

6115969900 Other 0 0 9.6 12
6115990000 Of other textile materials 0 0 9.6 12
6116102000 Gloves impregnated, coated or covered with rubber) 0 0 6.4 8
6116108000 Other 0 0 7.1 8.9
6116910000 Of wool or fine animal hair 0 0 7.1 8.9
6116920000 Of cotton 0 0 7.1 8.9
6116930000 Of synthetic fibres 0 0 7.1 8.9
6116990000 Of other textile materials 0 0 7.1 8.9
6117100000 Shawls, scarves, mufflers, mantillas, veils and the like 0 0 9.6 12
6117801011 Kneebands 0 0 6.4 8
6117801019 Other 0 0 6.4 8
6117808000 Other 0 0 9.6 12
6117900000 Parts 0 0 9.6 12
6201110000 Of wool or fine animal hair 0 0 9.6 12
6201121000 Of a weight, per garment, not exceeding 1kg 0 0 9.6 12
6201129000 Of a weight, per garment, exceeding 1kg 0 0 9.6 12
6201131000 Of a weight, per garment, not exceeding 1kg 0 0 9.6 12
6201139000 Of a weight, per garment, exceeding 1kg 0 0 9.6 12
6201190000 Of other textile materials 0 0 9.6 12
6201910000 Of wool or fine animal hair 0 0 9.6 12
6201920000 Of cotton 0 0 9.6 12
6201930000 Of man-made fibres 0 0 9.6 12
6201990000 Of other textile materials 0 0 9.6 12
6202110000 Of wool or fine animal hair 0 0 9.6 12
6202121000 Of a weight, per garment, not exceeding 1kg 0 0 9.6 12
6202129000 Of a weight, per garment, exceeding 1kg 0 0 9.6 12
6202131000 Of a weight, per garment, not exceeding 1kg 0 0 9.6 12
6202139000 Of a weight, per garment, exceeding1kg 0 0 9.6 12
6202190000 Of other textile materials 0 0 9.6 12
6202910000 Of wool or fine animal hair 0 0 9.6 12
6202920000 Of cotton 0 0 9.6 12
6202930000 Of man-made fibres 0 0 9.6 12
6202990000 Of other textile materials 0 0 9.6 12
6203110000 Of wool or fine animal hair 0 0 9.6 12
6203120000 Of synthetic fibres 0 0 9.6 12
6203191000 Of cotton 0 0 9.6 12
6203193000 Of artificial fibres 0 0 9.6 12
6203199000 Other 0 0 9.6 12
6203221000 Industrial and occupational 0 0 9.6 12
6203228000 Other 0 0 9.6 12
6203231000 Industrial and occupational 0 0 9.6 12
6203238000 Other 0 0 9.6 12
6203291100 Industrial and occupational 0 0 9.6 12
6203291800 Other 0 0 9.6 12
6203293000 Of wool or fine animal hair 0 0 9.6 12
6203299000 Other 0 0 9.6 12
6203310000 Of wool or fine animal hair 0 0 9.6 12
6203321000 Industrial and occupational 0 0 9.6 12
6203329000 Other 0 0 9.6 12
6203331000 Industrial and occupational 0 0 9.6 12
6203339000 Other 0 0 9.6 12
6203391100 Industrial and occupational 0 0 9.6 12
6203391900 Other 0 0 9.6 12

207
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6203399000 Other 0 0 9.6 12

6203411000 Trousers and breeches 0 0 9.6 12
6203413000 Bib and brace overalls 0 0 9.6 12
6203419000 Other 0 0 9.6 12
6203421100 Industrial and occupational 0 0 9.6 12
6203423100 Of denim 0 0 9.6 12
6203423300 Of cut corduroy 0 0 9.6 12
6203423500 Other 0 0 9.6 12
6203425100 Industrial and occupational 0 0 9.6 12
6203425900 Other 0 0 9.6 12
6203429000 Other 0 0 9.6 12
6203431100 Industrial and occupational 0 0 9.6 12
6203431900 Other 0 0 9.6 12
6203433100 Industrial and occupational 0 0 9.6 12
6203433900 Other 0 0 9.6 12
6203439000 Other 0 0 9.6 12
6203491100 Industrial and occupational 0 0 9.6 12
6203491900 Other 0 0 9.6 12
6203493100 Industrial and occupational 0 0 9.6 12
6203493900 Other 0 0 9.6 12
6203495000 Other 0 0 9.6 12
6203499000 Other 0 0 9.6 12
6204110000 Of wool or fine animal hair 0 0 9.6 12
6204120000 Of cotton 0 0 9.6 12
6204130000 Of synthetic fibres 0 0 9.6 12
6204191000 Of artificial fibres 0 0 9.6 12
6204199000 Other 0 0 9.6 12
6204210000 Of wool or fine animal hair 0 0 9.6 12
6204221000 Industrial and occupational 0 0 9.6 12
6204228000 Other 0 0 9.6 12
6204231000 Industrial and occupational 0 0 9.6 12
6204238000 Other 0 0 9.6 12
6204291100 Industrial and occupational 0 0 9.6 12
6204291800 Other 0 0 9.6 12
6204299000 Other 0 0 9.6 12
6204310000 Of wool or fine animal hair 0 0 9.6 12
6204321000 Industrial and occupational 0 0 9.6 12
6204329000 Other 0 0 9.6 12
6204331000 Industrial and occupational 0 0 9.6 12
6204339000 Other 0 0 9.6 12
6204391100 Industrial and occupational 0 0 9.6 12
6204391900 Other 0 0 9.6 12
6204399000 Other 0 0 9.6 12
6204410000 Of wool or fine animal hair 0 0 9.6 12
6204420000 Of cotton 0 0 9.6 12
6204430000 Of synthetic fibres 0 0 9.6 12
6204440000 Of artificial fibres 0 0 9.6 12
6204490000 Of other textile materials 0 0 9.6 12
6204510000 Of wool or fine animal hair 0 0 9.6 12
6204520000 Of cotton 0 0 9.6 12
6204530000 Of synthetic fibres 0 0 9.6 12
6204591000 Of artificial fibres 0 0 9.6 12
6204599000 Other 0 0 9.6 12
6204611000 Trousers and breeches 0 0 9.6 12

208
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6204618500 Other 0 0 9.6 12

6204621100 Industrial and occupational 0 0 9.6 12
6204623100 Of denim 0 0 9.6 12
6204623300 Of cut corduroy 0 0 9.6 12
6204623900 Other 0 0 9.6 12
6204625100 Industrial and occupational 0 0 9.6 12
6204625900 Other 0 0 9.6 12
6204629000 Other 0 0 9.6 12
6204631100 Industrial and occupational 0 0 9.6 12
6204631800 Other 0 0 9.6 12
6204633100 Industrial and occupational 0 0 9.6 12
6204633900 Other 0 0 9.6 12
6204639000 Other 0 0 9.6 12
6204691100 Industrial and occupational 0 0 9.6 12
6204691800 Other 0 0 9.6 12
6204693100 Industrial and occupational 0 0 9.6 12
6204693900 Other 0 0 9.6 12
6204695000 Other 0 0 9.6 12
6204699000 Other 0 0 9.6 12
6205200000 Of cotton 0 0 9.6 12
6205300000 Of man-made fibres 0 0 9.6 12
6205901000 Of flax or ramie 0 0 9.6 12
6205908000 Other 0 0 9.6 12
6206100000 Of silk or silk waste 0 0 9.6 12
6206200000 Of wool or fine animal hair 0 0 9.6 12
6206300000 Of cotton 0 0 9.6 12
6206400000 Of man-made fibres 0 0 9.6 12
6206901000 Of flax or ramie 0 0 9.6 12
6206909000 Other 0 0 9.6 12
6207110000 Of cotton 0 0 9.6 12
6207190000 Of other textile materials 0 0 9.6 12
6207210000 Of cotton 0 0 9.6 12
6207220000 Of man-made fibres 0 0 9.6 12
6207290000 Of other textile materials 0 0 9.6 12
6207910000 Of cotton 0 0 9.6 12
6207991000 Of man-made fibres 0 0 9.6 12
6207999000 Other 0 0 9.6 12
6208110000 Of man-made fibres 0 0 9.6 12
6208190000 Of other textile materials 0 0 9.6 12
6208210000 Of cotton 0 0 9.6 12
6208220000 Of man-made fibres 0 0 9.6 12
6208290000 Of other textile materials 0 0 9.6 12
6208910000 Of cotton 0 0 9.6 12
6208920000 Of man-made fibres 0 0 9.6 12
6208990000 Of other textile materials 0 0 9.6 12
6209200000 Of cotton 0 0 8.4 10.5
6209300000 Of synthetic fibres 0 0 8.4 10.5
6209901000 Of wool or fine animal hair 0 0 8.4 10.5
6209909000 Other 0 0 8.4 10.5
6210101000 Of fabrics of heading 5602 0 0 9.6 12
6210109000 Of fabrics of heading 5603 0 0 9.6 12
6210200000 Other garments, of the type described in subheadings 0 0 9.6 12
6201 11 to 6201 19
6210300000 Other garments, of the type described in subheadings 0 0 9.6 12
6202 11 to 6202 19

209
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6210400000 Other men's or boys' garments 0 0 9.6 12

6210500000 Other women's or girls' garments 0 0 9.6 12
6211110000 Men's or boys' 0 0 9.6 12
6211120000 Women's or girls' 0 0 9.6 12
6211200000 Ski suits 0 0 9.6 12
6211321000 Industrial and occupational clothing 0 0 9.6 12
6211323100 With an outer shell of a single identical fabric 0 0 9.6 12
6211324100 Upper parts 0 0 9.6 12
6211324200 Lower parts 0 0 9.6 12
6211329000 Other 0 0 9.6 12
6211331000 Industrial and occupational clothing 0 0 9.6 12
6211333100 With an outer shell of a single identical fabric 0 0 9.6 12
6211334100 Upper parts 0 0 9.6 12
6211334200 Lower parts 0 0 9.6 12
6211339000 Other 0 0 9.6 12
6211390000 Of other textile materials 0 0 9.6 12
6211410000 Of wool or fine animal hair 0 0 9.6 12
6211421000 Aprons, overalls, smockoveralls and other industrial and 0 0 9.6 12
occupational clothing(whether or not also suitable for
domestic use)
6211423100 With an outer shell of a single identical fabric 0 0 9.6 12
6211424100 Upper parts 0 0 9.6 12
6211424200 Lower parts 0 0 9.6 12
6211429000 Other 0 0 9.6 12
6211431000 Aprons, overalls, smockoveralls and other industrial and 0 0 9.6 12
occupational clothing (whether or not also suitable for
domestic use)
6211433100 With an outer shell of a single identical fabric 0 0 9.6 12
6211434100 Upper parts 0 0 9.6 12
6211434200 Lower parts 0 0 9.6 12
6211439000 Other 0 0 9.6 12
6211490000 Of other textile materials 0 0 9.6 12
6212101000 In a set made up for retailsale containing a brassiere and 0 0 5.2 6.5
a brief
6212109000 Other 0 0 5.2 6.5
6212200000 Girdles and pantygirdles 0 0 5.2 6.5
6212300000 Corselettes 0 0 5.2 6.5
6212900000 Other 0 0 5.2 6.5
6213200000 Of cotton 0 0 8 10
6213900010 Of flax 0 0 8 10
6213900090 Other 0 0 8 10
6214100000 Of silk or silk waste 0 0 6.4 8
6214200000 Of wool or fine animal hair 0 0 6.4 8
6214300000 Of synthetic fibres 0 0 6.4 8
6214400000 Of artificial fibres 0 0 6.4 8
6214900000 Of other textile materials 0 0 6.4 8
6215100010 Fabrics cut to pattern for manufacture into ties 0 0 5 6.3
6215100090 Other 0 0 5 6.3
6215200010 Fabrics cut to pattern for manufacture into ties 0 0 5 6.3
6215200090 Other 0 0 5 6.3
6215900010 Fabrics cut to pattern for manufacture into ties 0 0 5 6.3
6215900090 Other 0 0 5 6.3
6216000000 Gloves, mittens and mitts 0 0 6.1 7.6
6217100000 Accessories 0 0 5 6.3
6217900011 Of flax or cotton 0 0 9.6 12

210
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6217900019 Other 0 0 9.6 12

6217900090 Other 0 0 9.6 12
6301100000 Electric blankets 0 0 5.5 6.9
6301201000 Knitted or crocheted 0 0 9.6 12
6301209000 Other 0 0 9.6 12
6301301000 Knitted or crocheted 0 0 9.6 12
6301309000 Other 0 0 6 7.5
6301401000 Knitted or crocheted 0 0 9.6 12
6301409010 Nonwovens 0 0 9.6 12
6301409090 Other 0 0 9.6 12
6301901000 Knitted or crocheted 0 0 9.6 12
6301909010 Nonwovens 0 0 9.6 12
6301909090 Other 0 0 9.6 12
6302100000 Bed linen, knitted or crocheted 0 0 9.6 12
6302210000 Of cotton 0 0 9.6 12
6302221000 Nonwovens 0 0 5.5 6.9
6302229000 Other 0 0 9.6 12
6302291000 Of flax or ramie 0 0 9.6 12
6302299000 Of other textile materials 0 0 9.6 12
6302310000 Of cotton 0 0 9.6 12
6302321000 Nonwovens 0 0 5.5 6.9
6302329000 Other 0 0 9.6 12
6302392000 Of flax or ramie 0 0 9.6 12
6302399000 Of other textile materials 0 0 9.6 12
6302400000 Table linen, knitted or crocheted 0 0 9.6 12
6302510000 Of cotton 0 0 9.6 12
6302531000 Nonwovens 0 0 5.5 6.9
6302539000 Other 0 0 9.6 12
6302591000 Of flax 0 0 9.6 12
6302599000 Other 0 0 9.6 12
6302600000 Toilet linen and kitchen linen, of terry towelling or 0 0 9.6 12
similar terry fabrics, of cotton
6302910000 Of cotton 0 0 9.6 12
6302931000 Nonwovens 0 0 5.5 6.9
6302939000 Other 0 0 9.6 12
6302991000 Of flax 0 0 9.6 12
6302999000 Other 0 0 9.6 12
6303120000 Of synthetic fibres 0 0 9.6 12
6303190000 Of other textile materials 0 0 9.6 12
6303910000 Of cotton 0 0 9.6 12
6303921000 Nonwovens 0 0 5.5 6.9
6303929000 Other 0 0 9.6 12
6303991000 Nonwovens 0 0 5.5 6.9
6303999000 Other 0 0 9.6 12
6304110000 Knitted or crocheted 0 0 9.6 12
6304191010 Nonwovens 0 0 9.6 12
6304191090 Other 0 0 9.6 12
6304193010 Nonwovens 0 0 9.6 12
6304193090 Other 0 0 9.6 12
6304199010 Nonwovens 0 0 9.6 12
6304199090 Other 0 0 9.6 12
6304910000 Knitted or crocheted 0 0 9.6 12
6304920010 Of felt 0 0 9.6 12
6304920090 Other 0 0 9.6 12

211
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6304930000 Not knitted or crocheted, of synthetic fibres 0 0 9.6 12

6304990000 Not knitted or crocheted, of other textile materials 0 0 9.6 12
6305101010 Knitted or crocheted 0 0 1.6 2
6305101020 Of jute 0 0 1.6 2
6305101090 Other 0 0 1.6 2
6305109010 Knitted or crocheted 0 0 3.2 4
6305109030 Of jute 0 0 3.2 4
6305109090 Other 0 0 3.2 4
6305200010 Knitted or crocheted 0 0 5.8 7.2
6305200090 Other 0 0 5.8 7.2
6305321100 Knitted or crocheted 0 0 9.6 12
6305328100 Of fabric weighing 120 g/m2 or less 0 0 5.8 7.2
6305328900 Of fabric weighing more than 120 g/m2 0 0 5.8 7.2
6305329010 Nonwovens 0 0 5.8 7.2
6305329090 Other 0 0 5.8 7.2
6305331000 Knitted or crocheted 0 0 9.6 12
6305339100 Of fabric weighing 120 g/m2 or less 0 0 5.8 7.2
6305339900 Of fabric weighing more than 120 g/m2 0 0 5.8 7.2
6305390010 Knitted or crocheted 0 0 5.8 7.2
6305390020 Nonwovens 0 0 5.8 7.2
6305390090 Other 0 0 5.8 7.2
6305900010 Knitted or crocheted 0 0 5 6.2
6305900090 Other 0 0 5 6.2
6306120000 Of synthetic fibres 0 0 9.6 12
6306190000 Of other textile materials 0 0 9.6 12
6306220000 Of synthetic fibres 0 0 9.6 12
6306290000 Of other textile materials 0 0 9.6 12
6306300000 Sails 0 0 9.6 12
6306400000 Pneumatic mattresses 0 0 9.6 12
6306910000 Of cotton 0 0 9.6 12
6306990000 Of other textile materials 0 0 9.6 12
6307101000 Knitted or crocheted 0 0 9.6 12
6307103000 Nonwovens 0 0 5.5 6.9
6307109010 Of felt 0 0 6.2 7.7
6307109090 Other 0 0 6.2 7.7
6307200000 Lifejackets and lifebelts 0 0 5 6.3
6307901000 Knitted or crocheted 0 0 9.6 12
6307909100 Of felt 0 0 5 6.3
6307909910 Nonwovens 0 0 5 6.3
6307909990 Other 0 0 5 6.3
6308000000 Sets consisting of woven fabric and yarn, whether or not 0 0 9.6 12
with accessories,for making up into rugs, tapestries,
embroidered table cloths or serviettes, or similar textile
articles, put up in packings for retail sale
6309000000 Worn clothing and other worn articles 0 0 4.2 5.3
6401101000 With uppers of rubber 0 0 11.9 17
6401109000 With uppers of plastics 0 0 11.9 17
6401921000 With uppers of rubber 0 0 11.9 17
6401929000 With uppers of plastics 0 0 11.9 17
6401990000 Other 0 0 11.9 17
6402121000 Skiboots and crosscountry ski footwear 0 0 11.9 17
6402129000 Snowboard boots 0 0 11.9 17
6402190000 Other 0 0 11.9 16.9
6402200000 Footwear with upper straps or thongs assembled to the 0 0 11.9 17
sole by means ofplugs

212
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6402911000 Incorporating a protective metal toecap 0 0 11.9 17

6402919000 Other 0 0 11.9 16.9
6402990500 Incorporating a protective metal toecap 0 0 11.9 17
6402991000 With uppers of rubber 0 0 11.9 17
6402993100 With sole and heel combined having a height of more 0 0 11.9 17
than 3 cm
6402993900 Other 0 0 11.9 17
6402995000 Slippers and other indoor footwear 0 0 11.9 17
6402999100 Of less than 24 cm 0 0 11.9 17
6402999300 Footwear which cannot be identified as men's or 0 0 11.9 17
women's footwear
6402999600 For men 0 0 11.9 17
6402999800 For women 0 0 11.9 17
6403120000 Skiboots, crosscountry ski footwear and snowboard 0 0 4.5 8
boots
6403190000 Other 0 0 4.5 8
6403200000 Footwear with outer soles of leather, and uppers which 0 0 4.5 8
consist of leather straps across the instep and around the
big toe
6403400000 Other footwear, incorporating a protective metal toecap 0 0 4.5 8
6403510500 Made on a base or platform of wood, not having an inner 0 0 4.5 8
sole
6403511100 Of less than 24 cm 0 0 4.5 8
6403511500 For men 0 0 4.5 8
6403511900 For women 0 0 4.5 8
6403519100 Of less than 24cm 0 0 4.5 8
6403519500 For men 0 0 4.5 8
6403519900 For women 0 0 4.5 8
6403590500 Made on a base or platform of wood, not having an inner 0 0 4.5 8
sole
6403591100 With sole and heel combined having a height of more 0 0 1.5 5
than 3 cm
6403593100 Of less than 24cm 0 0 4.5 8
6403593500 For men 0 0 4.5 8
6403593900 For women 0 0 4.5 8
6403595000 Slippers and other indoor footwear 0 0 4.5 8
6403599100 Ofless than 24cm. 0 0 4.5 8
6403599500 For men 0 0 4.5 8
6403599900 For women 0 0 4.5 8
6403910500 Made on a base or platform of wood, not having an inner 0 0 4.5 8
sole
6403911100 Of less than 24cm 0 0 4.5 8
6403911300 Footwear which cannot be identified as men's or 0 0 4.5 8
women's footwear
6403911600 For men 0 0 4.5 8
6403911800 For women 0 0 4.5 8
6403919100 Ofless than 24cm 0 0 4.5 8
6403919300 Footwear which cannot be identified as men's or 0 0 4.5 8
women's footwear
6403919600 For men 0 0 4.5 8
6403919800 For women 0 0 1.5 5
6403990500 Made on a base or platform of wood, not having an inner 0 0 4.5 8
sole
6403991100 With sole and heel combined having a height of more 0 0 4.5 8
than 3 cm
6403993100 Of less than 24cm 0 0 4.5 8
6403993300 Footwear which cannot be identified as men's or 0 0 4.5 8
women's footwear
6403993600 For men 0 0 4.5 8

213
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6403993800 For women 0 0 1.5 5

6403995000 Slippers and other indoor footwear 0 0 4.5 8
6403999100 Of less than 24cm 0 0 4.5 8
6403999300 Footwear which cannot be identified as men's or 0 0 4.5 8
women's footwear men's or women's footwear
6403999600 For men 0 0 4.5 8
6403999800 For women 0 0 3.5 7
6404110000 Sports footwear; tennis shoes, basketball shoes, gym 0 0 11.9 16.9
shoes, training shoes and the like
6404191000 Slippers and other indoor footwear 0 0 11.9 16.9
6404199000 Other 0 0 11.9 17
6404201000 Slippers and other indoor footwear 0 0 11.9 17
6404209000 Other 0 0 11.9 17
6405100000 With uppers of leather or composition leather 0 0 0 3.5
6405201000 With outer soles of wood or cork 0 0 0 3.5
6405209100 Slippers and other indoor footwear 0 0 0 4
6405209900 Other 0 0 0 4
6405901000 With outer soles of rubber, plastics, leather or 0 0 11.9 17
composition leather
6405909000 With outer soles of other materials 0 0 0 4
6406101100 Uppers 0 0 0 3
6406101900 Parts of uppers 0 0 0 3
6406109010 Of steel 0 0 0 3
6406109090 Other 0 0 0 3
6406201000 Of rubber 0 0 0 3
6406209000 Of plastics 0 0 0 3
6406910000 Of wood 0 0 0 3
6406991000 Gaiters, leggings and similar articles and parts thereof 0 0 0 3
6406993000 Assemblies of uppers affixed to inner soles or to other 0 0 0 3
sole components, but withoutouter soles
6406995010 Of cast iron, iron or steel or aluminium 0 0 0 3
6406995030 Of copper 0 0 0 3
6406995090 Other 0 0 0 3
6406996000 Outer soles of leather or composition leather 0 0 0 3
6406998010 Of cast iron, iron or steel or aluminium 0 0 0 3
6406998030 Of copper 0 0 0 3
6406998090 Other 0 0 0 3
6501000010 Hat forms 0 0 0 2.7
6501000090 Other 0 0 0 2.7
6505100010 Of human hair 0 0 0 2.7
6505100090 Other 0 0 0 2.7
6505900500 Of fur felt or felt of wool and fur, made from the hat 0 0 0 5.7
bodies, hoods or plateaux of heading 6501
6505901010 Of knitted or crocheted fabric ( fulled or felted) 0 0 0 2.7
6505901090 Other 0 0 0 2.7
6505903000 Peaked caps 0 0 0 2.7
6505908000 Other 0 0 0 2.7
6506101010 Miners' helmet 0 0 0 2.7
6506101090 Other 0 0 0 2.7
6506108010 Miners' helmet of metal 0 0 0 2.7
6506108090 Other 0 0 0 2.7
6506910000 Of rubber or of plastics 0 0 0 2.7
6506991000 Of fur felt or felt of wool and fur, made from the hat 0 0 0 5.7
bodies, hoods or plateaux of heading 6501
6506999000 Other 0 0 0 2.7
6507000000 Headbands, linings, covers, hat foundations, hat frames, 0 0 0 2.7

214
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

peaks and chinstraps,for headgear

6601100000 Garden or similar umbrellas 0 0 1.2 4.7
6601910000 Having a telescopic shaft 0 0 1.2 4.7
6601991100 Of man-made fibres 0 0 1.2 4.7
6601991900 Of other textile materials 0 0 1.2 4.7
6601999000 Other 0 0 1.2 4.7
6602000000 Walkingsticks, seatsticks, whips, ridingcrops and the 0 0 0 2.7
like
6603200000 Umbrella frames, including frames mounted on shafts 0 0 1.7 5.2
(sticks)
6603901000 Handles and knobs 0 0 0 2.7
6603909010 Parts of articles of heading 6601 0 0 1.5 5
6603909090 Other 0 0 1.5 5
6701000000 Skins and other parts of birds with their feathers or 0 0 0 2.7
down, feathers, parts offeathers, down and articles
thereof (other than goods of heading 0505 andworked
quills and scapes)
6702100000 Of plastics 0 0 0 4.7
6702900000 Of other materials 0 0 0 4.7
6703000000 Human hair, dressed, thinned, bleached or otherwise 0 0 0 1.7
worked; wool or other animal hair or textile materials,
prepared for use in making wigs or the like
6704110000 Complete wigs 0 0 0 2.2
6704190000 Other 0 0 0 2.2
6704200000 Of human hair 0 0 0 2.2
6704900000 Of other materials 0 0 0 2.2
6802210000 Marble, travertine and alabaster 0 0 0 1.7
6802230000 Granite 0 0 0 1.7
6802290010 Other calcareous stone 0 0 0 1.7
6802290090 Other 0 0 0 1.7
6802911000 Polished alabaster, decorated or otherwise worked, but 0 0 0 1.7
not carved
6802919000 Other 0 0 0 1.7
6802921000 Polished, decorated or otherwise worked, but not carved 0 0 0 1.7
6802929000 Other 0 0 0 1.7
6802939000 Other 0 0 0 1.7
6802999000 Other 0 0 0 1.7
6803001000 Roofing and wall slates 0 0 0 1.7
6803009000 Other 0 0 0 1.7
6804210000 Of agglomerated synthetic or natural diamond 0 0 0 1.7
6805100000 On a base of woven textile fabric only 0 0 0 1.7
6805200000 On a base of paper or paperboard only 0 0 0 1.7
6805301000 On a base of woven textile fabric combined with paper 0 0 0 1.7
or paperboard
6805302000 On a base of vulcanized fibre 0 0 0 1.7
6805308000 Other 0 0 0 1.7
6808000000 Panels, boards, tiles, blocks and similar articles of 0 0 0 1.7
vegetable fibre, of strawor of shavings, chips, particles,
sawdust or other waste of wood, agglomeratedwith
cement, plaster or other mineralbinders
6809110000 Faced or reinforced with paper or paperboard only 0 0 0 1.7
6809190000 Other 0 0 0 1.7
6809900000 Other articles 0 0 0 1.7
6810111000 Of light concrete (with a basis of crushedpumice, 0 0 0 1.7
granulated slag, etc.)
6810119000 Other 0 0 0 1.7
6810191000 Roofing tiles 0 0 0 1.7
6810193100 Of concrete 0 0 0 1.7

215
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6810193900 Other 0 0 0 1.7

6810199000 Other 0 0 0 1.7
6810911000 Floor components 0 0 0 1.7
6810919000 Other 0 0 0 1.7
6810990000 Other 0 0 0 1.7
6811400000 Containing asbestos 0 0 0 1.7
6811810000 Corrugated sheets 0 0 0 1.7
6811821000 Sheets for roofing or walls, not exceeding 40x60 cm, for 0 0 0 1.7
roofing or walls
6811829000 Other 0 0 0 1.7
6811830000 Tubes, pipes and tube or pipe fittings 0 0 0 1.7
6811890000 Other articles 0 0 0 1.7
6812801000 Fabricated fibres; mixtures with a basis of asbestos or 0 0 0 1.7
with a basis of asbestos and magnesium carbonate
6812809010 Yarns 0 0 0 3.7
6812809020 Wowen or knitted fabrics 0 0 0 3.7
6812809090 Other 0 0 0 3.7
6812910000 Clothing, clothing accessories, footwear and headgear 0 0 0 3.7
6812920000 Paper, millboard and felt 0 0 0 3.7
6812930000 Compressed asbestos fibre jointing, in sheets or rolls 0 0 0 3.7
6812991010 For use in civil aircraft 0 0 0 1.7
6812991090 Other 0 0 0 1.7
6812999010 For use in civil aircraft 0 0 0 3.7
6812999020 Yarns 0 0 0 3.7
6812999030 Wowen or knitted fabrics 0 0 0 3.7
6812999090 Other 0 0 0 3.7
6813200021 Brake linings 0 0 0 2.7
6813200029 Other 0 0 0 2.7
6813200090 Other 0 0 0 2.7
6813810010 Brake linings 0 0 0 2.7
6813810090 Other 0 0 0 2.7
6813890000 Other 0 0 0 2.7
6814100000 Plates, sheets and strips of agglomerated or reconstituted 0 0 0 1.7
mica, whetheror not on a support
6814900000 Other 0 0 0 1.7
6901000000 Bricks, blocks, tiles and other ceramic goods of siliceous 0 0 0 2
fossil meals (forexample, kieselguhr, tripolite or
diatomite) or of similar siliceous earths
6902100010 Chromite, magnesite and chromomagnesite refractory 0 0 0 2
bricks
6902100090 Other 0 0 0 2
6902201000 Containing, by weight, 93% or more of silica (SiO2) 0 0 0 2
6902209100 Containing, by weight, more than 7% but less than 45% 0 0 0 2
of alumina (Al2O3)
6902209910 Refractory bricks containing, by weight , more than 70 0 0 0 2
% of alumina
6902209990 Other 0 0 0 2
6902900000 Other 0 0 0 2
6903100000 Containing, by weight, more than 50 % of graphite or 0 0 1.5 5
other carbon or of a mixture of these products
6903201010 Of silica and of semisilica 0 0 1.5 5
6903201090 Other 0 0 1.5 5
6903209000 Containing, by weight 45 % or more of alumina (Al2O3) 0 0 1.5 5
6903901000 Containing, by weight, more than 25% but not more 0 0 1.5 5
than 50% of graphite or othercarbon or of a mixture of
these products
6903909010 Of chromite 0 0 1.5 5
6903909090 Other 0 0 1.5 5

216
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6904100000 Building bricks 0 0 0 2

6904900000 Other 0 0 0 2
6907100011 Tiles, selfcoloured 0 0 1.5 5
6907100019 Other 0 0 1.5 5
6907100090 Other 0 0 1.5 5
6907901000 Double tiles of the "Spaltplatten" type 0 0 1.5 5
6907909111 Tiles, selfcoloured 0 0 1.5 5
6907909119 Other 0 0 1.5 5
6907909190 Other 0 0 1.5 5
6907909311 Tiles, selfcoloured 0 0 1.5 5
6907909319 Other 0 0 1.5 5
6907909390 Other 0 0 1.5 5
6907909911 Tiles, selfcoloured 0 0 1.5 5
6907909919 Other 0 0 1.5 5
6907909990 Other 0 0 1.5 5
6908101011 Tiles, selfcoloured 0 0 3.5 7
6908101019 Other 0 0 3.5 7
6908101090 Other 0 0 3.5 7
6908109011 Tiles, selfcoloured 0 0 3.5 7
6908109019 Other 0 0 3.5 7
6908109090 Other 0 0 3.5 7
6908901100 Double tiles of the "Spaltplatten" type 0 0 2.5 6
6908902111 Tiles, self coloured 0 0 1.5 5
6908902119 Other 0 0 1.5 5
6908902190 Other 0 0 1.5 5
6908902911 Tiles, self coloured 0 0 1.5 5
6908902919 Other 0 0 1.5 5
6908902990 Other 0 0 1.5 5
6908903100 Double tiles of the "Spaltplatten" type 0 0 1.5 5
6908905111 Tiles, self coloured 0 0 3.5 7
6908905119 Other 0 0 3.5 7
6908905190 Other 0 0 3.5 7
6908909111 Tiles, selfcoloured 0 0 1.5 5
6908909119 Other 0 0 1.5 5
6908909190 Other 0 0 1.5 5
6908909311 Tiles, self coloured 0 0 1.5 5
6908909319 Other 0 0 1.5 5
6908909390 Other 0 0 1.5 5
6908909911 Tiles, selfcoloured 0 0 1.5 5
6908909919 Other 0 0 1.5 5
6908909990 Other 0 0 1.5 5
6909110000 Of porcelain or china 0 0 1.5 5
6909120000 Articles having a hardness equvalent to 9 or more on the 0 0 1.5 5
Mohs scale
6909190000 Other 0 0 1.5 5
6909900000 Other 0 0 1.5 5
6910100000 Of porcelain or china 0 0 2.4 7
6910900000 Other 0 0 2.4 7
6911100000 Tableware and kitchenware 0 0 8.4 12
6911900000 Other 0 0 8.4 12
6912001000 Of common pottery 0 0 1.5 5
6912003000 Stoneware 0 0 2 5.5
6912005000 Earthenware or fine pottery 0 0 5.5 9
6912009000 Other 0 0 3.5 7

217
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

6913100000 Of porcelain or china 0 0 2.5 6

6913901000 Of common pottery 0 0 0 3.5
6913909100 Stoneware 0 0 2.5 6
6913909300 Earthenware or fine pottery 0 0 2.5 6
6913909900 Other 0 0 2.5 6
6914100000 Of porcelain or china 0 0 1.5 5
6914901000 Of common pottery 0 0 0 3
6914909000 Other 0 0 0 3
7001009100 Optical glass 0 0 0 3
7002100000 Balls 0 0 0 3
7002201000 Of optical glass 0 0 0 3
7002209010 Of enamel glass 0 0 0 3
7002209090 Other 0 0 0 3
7002310010 Of enamel glass 0 0 0 3
7002310090 Other 0 0 0 3
7002320010 Of enamel glass 0 0 0 3
7002320090 Other 0 0 0 3
7002390010 Of enamel glass 0 0 0 3
7002390090 Other 0 0 0 3
7003121000 Of optical glass 0 0 0 3
7003129110 Opacified, coloured, fluted or ribed glass 0 0 0 3
7003129190 Other 0 0 0 3
7003129910 Opacified, coloured, fluted or ribed glass 0 0 0 3,8
MIN 0,6EUR/
100 kg/br
7003129990 Other 0 0 0 3,8
MIN 0,6EUR/
100 kg/br
7003191000 Of optical glass 0 0 0 3
7003199010 Opacified, coloured, fluted or ribed glass 0 0 0 3,8
MIN 0,6EUR/
100 kg/br
7003199090 Other 0 0 0 3,8
MIN 0,6EUR/
100 kg/br
7003200010 Coloured throughout the mass( body tinted), opacified, 0 0 0 3,8
flashed, or having an absorbent or reflecting layer MIN 0,4EUR/
100 kg/br
7003200090 Other 0 0 0 3,8
MIN 0,4EUR/
100 kg/br
7003300000 Profiles 0 0 0 3
7004201000 Optical glass 0 0 0 3
7004209100 Having a nonreflecting layer 0 0 0 3
7004209910 Antiqueglass 0 0 0 4,4
MIN 0,4EUR/
100 kg/br
7004209990 Other 0 0 0 4,4
MIN 0,4EUR/
100 kg/br
7004901000 Optical glass 0 0 0 3
7004907000 Horticultural sheet glass 0 0 0 4,4
MIN 0,4EUR/
100 kg/br
7004909210 Antique glass 0 0 0 4,4
MIN 0,4EUR/
100 kg/br
7004909290 Other 0 0 0 4,4
MIN 0,4EUR/
100 kg/br

218
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

7004909810 Antique glass 0 0 0 4,4

MIN 0,4EUR/
100 kg/br
7004909890 Other 0 0 0 4,4
MIN 0,4EUR/
100 kg/br
7005100500 Having a nonreflecting layer 0 0 0 3
7005102500 Not exceeding 3,5 mm 0 0 0 2
7005103000 Exceeding 3,5 mm but not exceeding 4,5 mm 0 0 0 2
7005108000 Exceeding 4,5 mm 0 0 0 2
7005212500 Of a thickness not exceeding 3,5 mm 0 0 0 2
7005213000 Of a thickness exceeding 3,5 mm but not exceeding 4,5 0 0 0 2
mm
7005218000 Of a thickness exceeding 4,5 mm 0 0 0 2
7005292500 Of a thickness exceeding 3,5 mm 0 0 0 2
7005293500 Exceeding 3,5 mm but not exceeding 4,5 mm 0 0 0 2
7005298000 Of a thickness exceeding 4,5 mm 0 0 0 2
7005300000 Wired glass 0 0 0 2
7006001000 Optical glass 0 0 0 3
7006009000 Other 0 0 0 3
7007111000 Of size and shape suitable for incorporation in motor 0 0 0 3
vehicles
7007119000 Other 0 0 0 3
7007191000 Enamelled 0 0 0 3
7007192000 Coloured throughout the mass (body tinted), opacified, 0 0 0 3
flashed or havingan absorbentor reflecting layer
7007198000 Other 0 0 0 3
7007212000 Of size and shape suitable for incorporation in motor 0 0 0 3
vehicles
7007218000 Other 0 0 0 3
7007290000 Other 0 0 0 3
7008002000 Coloured throughout the mass (body tinted), opacified, 0 0 0 3
flashed or having an absorbentor reflecting layer
7008008100 Consisting of two panels of glass sealed around the 0 0 0 3
edges by an airtight joint and separated by a layer of air,
other gases or a vacuum
7008008900 Other 0 0 0 3
7009100010 Cut but not further worked 0 0 0 4
7009100090 Other 0 0 0 4
7009910010 Cut but not further worked 0 0 0 4
7009910090 Other 0 0 0 4
7009920000 Framed 0 0 0 4
7010100000 Ampoules 0 0 0 3
7010200000 Stoppers, lids and other closures 0 0 1.5 5
7010901010 Of a kind used for the conveyance or packing of goods 0 0 1.5 5
7010901090 Other 0 0 1.5 5
7010902100 Made from tubing glass 0 0 1.5 5
7010903110 Of a kind used for the conveyance or packing of goods 0 0 1.5 5
7010903190 Other 0 0 1.5 5
7010904100 1 l or more 0 0 1.5 5
7010904300 More than 0,33 l but less than 1 l: 0 0 1.5 5
7010904500 0,15 l or more but more than 0,33 l 0 0 1.5 5
7010904700 Less than 0,15 l 0 0 1.5 5
7010905100 1 l or more 0 0 1.5 5
7010905300 More than 0,33 l but less than1 l: 0 0 1.5 5
7010905500 0,15 l or more but more than 0,33 l 0 0 1.5 5
7010905700 Less than 0,15 l 0 0 1.5 5
7010906100 0,25 l or more 0 0 1.5 5

219
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

7010906700 Less than 0,25 l 0 0 1.5 5

7010907100 Exceeding 0,055 l 0 0 1.5 5
7010907900 Not exceeding 0,055 l 0 0 1.5 5
7010909100 Of colourless glass 0 0 1.5 5
7010909900 Of coloured glass 0 0 1.5 5
7011100000 For electric lighting 0 0 0 4
7011200000 For cathoderay tubes 0 0 0 4
7011900000 Other 0 0 0 4
7013100010 Of a kind used for table and kitchen 0 0 7.5 11
7013100090 Other 0 0 7.5 11
7013221000 Gathered by hand 0 0 7.5 11
7013229000 Gathered mechanically 0 0 7.5 11
7013281000 Gathered by hand 0 0 7.5 11
7013289000 Gathered mechanically 0 0 7.5 11
7013331100 Cut or otherwise decorated 0 0 7.5 11
7013331900 Other 0 0 7.5 11
7013339100 Cut or otherwise decorated 0 0 7.5 11
7013339900 Other 0 0 7.5 11
7013371000 Of toughened glass 0 0 7.5 11
7013375100 Cut or otherwise decorated 0 0 7.5 11
7013375900 Other 0 0 7.5 11
7013379100 Cut or otherwise decorated 0 0 7.5 11
7013379900 Other 0 0 7.5 11
7013411000 Gathered by hand 0 0 7.5 11
7013419000 Gathered mechanically 0 0 7.5 11
7013420000 Of glass having a linear coefficient ofexpansion not 0 0 7.5 11
exceeding 5x10-6 per Kelvin within a temperature range
of 0C to 300C
7013491000 Of toughened glass 0 0 7.5 11
7013499100 Gathered by hand: 0 0 7.5 11
7013499900 Gathered mechanically 0 0 7.5 11
7013911000 Gathered by hand 0 0 7.5 11
7013919000 Gathered mechanically 0 0 7.5 11
7013990000 Other 0 0 7.5 11
7014000010 Of optical glass 0 0 0 3
7014000090 Other 0 0 0 3
7015100000 Glasses for corrective spectacles 0 0 0 3
7015900010 Glasses for noncorrective spectacles 0 0 0 3
7015900020 Clock or watch glasses 0 0 0 3
7015900090 Other 0 0 0 3
7016100000 Glass cubes and other glass smallwares, whether or not 0 0 2.8 8
on a backing, for mosaics or similar decorative purposes
7016901000 Leaded lights and the like 0 0 0 3
7016908000 Other 0 0 0 3
MIN 1,2 EUR/
100 kg/br
7017100000 Of fused quartz or other fused silica 0 0 0 3
7017200000 Of other glass having a linear coefficient ofexpansion 0 0 0 3
not exceeding 5x106per Kelvin within a temperature
range of 0C to 300 C
7017900000 Other 0 0 0 3
7018101900 Other 0 0 2.4 7
7018105900 Other 0 0 0 3
7018109000 Other 0 0 0 3
7018200000 Glass microspheres not exceeding 1 mm in diameter 0 0 0 3
7018901000 Glass eyes; articles of glass smallware 0 0 0 3

220
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

7018909000 Other 0 0 2.1 6

7019110000 Chopped strands, of a length of not more than 50 mm 0 0 3.5 7
7019120000 Rovings 0 0 3.5 7
7019191000 Of filaments 0 0 3.5 7
7019199000 Of staple fibres 0 0 3.5 7
7019310000 Mats 0 0 3.5 7
7019320000 Thin sheets (voiles) 0 0 1.5 5
7019390000 Other 0 0 1.5 5
7019400000 Woven fabrics of rovings 0 0 3.5 7
7019510000 Of a width not exceeding 30 cm 0 0 3.5 7
7019520000 Of a width exceeding 30 cm, plain weave, weighing less 0 0 3.5 7
than 250 g/m, of filaments measuring per single yarn
not more than 136 tex
7019590000 Other 0 0 3.5 7
7019901000 Nontextile fibres in bulk or flocks 0 0 3.5 7
7019903000 Pads and casings for insultating tubes and pipes 0 0 3.5 7
7019909100 Of textile fibres 0 0 3.5 7
7019909910 Felt of glass fibres 0 0 3.5 7
7019909990 Other 0 0 3.5 7
7020000700 Unfinished 0 0 0 3
7020000800 Finished 0 0 2.1 6
7020001010 Special safety glass for boilers; water level indicator 0 0 0 3
glass for boilers
7020001090 Other 0 0 0 3
7020003010 Special safety glass for boilers; water level indicator 0 0 0 3
glass for boilers
7020003090 Other 0 0 0 3
7020008000 Other 0 0 0 3
7113110000 Of silver, whether or not plated or clad with other 0 0 0 2.5
precious metal
7113190000 Of other precious metal, whether or not plated or clad 0 0 0 2.5
with precious metal
7113200000 Of base metal clad with precious metal 0 0 0 4
7114110000 Of silver, whether or not plated or clad with other 0 0 0 2
precious metal
7114190000 Of other precious metal, whether or not plated or clad 0 0 0 2
with precious metal
7114200000 Of base metal clad with precious metal 0 0 0 2
7115901000 Of precious metal 0 0 0 3
7115909000 Of metal clad with precious metal 0 0 0 3
7116201900 Other 0 0 0 2.5
7116209000 Other 0 0 0 2.5
7117110000 Cufflinks and studs 0 0 0 4
7117191000 With parts of glass 0 0 0 4
7117199100 Gilt, silvered or platinum plated 0 0 0 4
7117199910 Spectacle and watch chains of copper 0 0 0 4
7117199990 Other 0 0 0 4
7117900010 Of plastics and of glass 0 0 0 4
7117900020 Of wood 0 0 0 4
7117900030 Of carving stones 0 0 0 4
7117900040 Of plaster or of compositions based on plaster;of 0 0 0 4
ceramic; of worked tortoiseshell, motherof pearl, ivory,
bone, horn, coral and of other animal, vegetable or
mineralcarving material
7117900050 Cufflinks and studs of any material excluding base 0 0 0 4
material
7117900090 Other 0 0 0 4
7202190000 Other 0 0 0 2.7

221
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

7202210000 Containing by weight more than 55% of silicon 0 0 2.2 5.7

7202291000 Containing by weight 4% or more but not more than 0 0 2.2 5.7
10% of magnesium
7202299000 Other 0 0 2.2 5.7
7202300000 Ferrosilicomanganese 0 0 0 3.7
7202411000 Containing by weight more than 4 % but not more than 0 0 0 4
6 % of carbon
7202419000 Containing by weight more than 6 % of carbon 0 0 0 4
7202491000 Containing by weight not more than 0,05% of carbon 0 0 3.5 7
7202495000 Containing by weight more than 0,05% but not more 0 0 3.5 7
than 0,5% of carbon
7202499000 Containing by weight more than 0,5% but not more than 0 0 3.5 7
4% of carbon
7202500000 Ferrosilicochromium 0 0 0 2.7
7202700000 Ferromolybdenum 0 0 0 2.7
7202910000 Ferrotitanium and ferrosilicotitanium 0 0 0 2.7
7202920000 Ferrovanadium 0 0 0 2.7
7202993000 Ferrosilicomagnesium 0 0 0 2.7
7202998000 Other 0 0 0 2.7
7303001000 Tubes and pipes of a kind used in pressure systems 0 0 0 3.2
7303009000 Other 0 0 0 3.2
7307111000 Of a kind used in pressure systems 0 0 0 3.7
7307119000 Other 0 0 0 3.7
7307191000 Of malleable cast iron 0 0 0 3.7
7307199000 Other 0 0 0 3.7
7307210000 Flanges 0 0 0 3.7
7307229000 Elbows end bends 0 0 0 3.7
7307231000 Elbows and bends 0 0 0 3.7
7307239000 Other 0 0 0 3.7
7307291000 Threaded 0 0 0 3.7
7307293000 For welding 0 0 0 3.7
7307299000 Other 0 0 0 3.7
7307910000 Flanges 0 0 0 3.7
7307929000 Elbows and bends 0 0 0 3.7
7307931100 Elbows and bends 0 0 0 3.7
7307931900 Other 0 0 0 3.7
7307939100 Elbows and bends 0 0 0 3.7
7307939900 Other 0 0 0 3.7
7307991000 Threade 0 0 0 3.7
7307993000 For welding 0 0 0 3.7
7307999000 Other 0 0 0 3.7
7309001000 For gases (other than compressed or liquefied gas) 0 0 0 2.2
7309003000 Lined or heatinsulated 0 0 0 2.2
7309005100 Exceeding 100 000 litres 0 0 0 2.2
7309005900 Not exceeding 100 000 litres 0 0 0 2.2
7309009000 For solids 0 0 0 2.2
7310100010 Containers of a kind used for the conveyance and 0 0 0 2.7
packing of goods (obtainedby casting)
7310100090 Other 0 0 0 2.7
7310211100 Cans of a kind used for preserving food 0 0 0 2.7
7310211900 Cans of a kind used for preserving drink 0 0 0 2.7
7310219100 Less than 0,5 mm 0 0 0 2.7
7310219900 0,5 mm or more 0 0 0 2.7
7310291000 With a wall thickness of less than 0,5 mm 0 0 0 2.7
7310299010 Containers of a kind used for the conveyance and 0 0 0 2.7
packing of goods (obtainedby casting )

222
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

7310299090 Other 0 0 0 2.7

7311001010 Resisting to a pressure of 250 atmospheres or more 0 0 0 2.7
7311001090 Other 0 0 0 2.7
7311009110 Resistingto a pressure of 250 atmospheres or more 0 0 0 2.7
7311009190 Other 0 0 0 2.7
7311009910 Resistingto a pressure of 250 atmospheres or more 0 0 0 2.7
7311009990 Other 0 0 0 2.7
7315111000 Of a kind used for cycles and motorcycles 0 0 0 2.7
7315119000 Other 0 0 0 2.7
7315120000 Other chain 0 0 0 2.7
7315190000 Parts 0 0 0 2.7
7315200000 Skid chain 0 0 0 2.7
7315810000 Studlink 0 0 0 2.7
7315821000 The constituent material of which has a maximum cross 0 0 0 2.7
sectional dimension of 16 mm or less
7315829000 The constituent material of which has a maximum cross 0 0 0 2.7
sectional dimension of more than 16 mm
7315890000 Other 0 0 0 2.7
7315900000 Other parts 0 0 0 2.7
7316000000 Anchors, grapnels and parts thereof, of iron or steel 0 0 0 2.7
7318110000 Coach screws 0 0 0 3.7
7318121000 Of stainless steel 0 0 0 3.7
7318129000 Other 0 0 0 3.7
7318130000 Screw hooks and screw rings 0 0 0 3.7
7318141000 Of stainless steel 0 0 0 3.7
7318149100 Spacedthread screws 0 0 0 3.7
7318149900 Other 0 0 0 3.7
7318151000 Screws, turned from bars, rods, profiles, orwire, of solid 0 0 0 3.7
section,of a shankthicknessnot exceeding 6 mm
7318152000 For fixing railway track constructionmaterial 0 0 0 3.7
7318153000 Of stainless steel 0 0 0 3.7
7318154100 Of less than 800 MPa 0 0 0 3.7
7318154900 Of 800 MPa or more 0 0 0 3.7
7318155100 Of stainless steel 0 0 0 3.7
7318155900 Other 0 0 0 3.7
7318156100 Of stainless steel 0 0 0 3.7
7318156900 Other 0 0 0 3.7
7318157000 Of stainless steel 0 0 0 3.7
7318158100 Of less than 800MPa 0 0 0 3.7
7318158900 Of 800MPa or more 0 0 0 3.7
7318159000 Other 0 0 0 3.7
7318161000 Turned from bars, rods, profiles, or wire, of solid 0 0 0 3.7
section, of a hole diameter not exceeding 6 mm
7318163000 Of stainless steel 0 0 0 3.7
7318165000 Selflocking nuts 0 0 0 3.7
7318169100 Not exceeding 12 mm 0 0 0 3.7
7318169900 Exceeding 12 mm 0 0 0 3.7
7318190000 Other 0 0 0 3.7
7318210000 Spring washers and other lock washers 0 0 0 3.7
7318220000 Other washers 0 0 0 3.7
7318230000 Rivets 0 0 0 3.7
7318240000 Cotters and cotterpins 0 0 0 3.7
7318290000 Other 0 0 0 3.7
7319200000 Safety pins 0 0 0 2.7
7319300000 Other pins 0 0 0 2.7

223
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

7319901000 Sewing, darning or embroidery needles 0 0 0 2.7

7319909000 Other 0 0 0 2.7
7320101100 Laminated springs and leaves therefor 0 0 0 2.7
7320101900 Other 0 0 0 2.7
7320109000 Other 0 0 0 2.7
7320202000 Hotworked 0 0 0 2.7
7320208100 Coil compression springs 0 0 0 2.7
7320208500 Coil tension springs 0 0 0 2.7
7320208900 Other 0 0 0 2.7
7320901000 Flat spiral springs 0 0 0 2.7
7320903000 Discs springs 0 0 0 2.7
7320909000 Other 0 0 0 2.7
7321111000 With oven, including separate ovens 0 0 0 2.7
7321119000 Other 0 0 0 2.7
7321120000 For liquid fuel 0 0 0 2.7
7321190000 Other, including appliances for solid fuel 0 0 0 2.7
7321811000 With exhaust outlet 0 0 0 2.7
7321819000 Other 0 0 0 2.7
7321821000 With exhaust outlet 0 0 0 2.7
7321829000 Other 0 0 0 2.7
7321890000 Other, including appliances for solid fuel 0 0 0 2.7
7321900000 Parts 0 0 0 2.7
7322110000 Of cast iron 0 0 0 3.2
7322190000 Other 0 0 0 3.2
7322900000 Other 0 0 0 3.2
7323100000 Iron or steel wool; pot scourers and scouring or 0 0 0 3.2
polishing pads, gloves andthe like
7323910000 Of cast iron, not enamelled 0 0 0 3.2
7323920000 Of cast iron, enamelled 0 0 0 3.2
7323931000 Articles for table use 0 0 0 3.2
7323939000 Other 0 0 0 3.2
7323941000 Articles for table use 0 0 0 3.2
7323949000 Other 0 0 0 3.2
7323991000 Articles for table use 0 0 0 3.2
7323999100 Varnished or painted 0 0 0 3.2
7323999900 Other 0 0 0 3.2
7324100000 Sinks and washbasins, of stainless steel 0 0 0 2.7
7324210000 Of cast iron, whether or not enamelled 0 0 0 3.2
7324290000 Other 0 0 0 3.2
7324900000 Other 0 0 0 3.2
7325105000 Surface and valve boxes 0 0 0 1.7
7325109200 For sewage, water, etc., systems 0 0 0 1.7
7325109900 Other 0 0 0 1.7
7325910000 Grinding balls and similar articles for mills 0 0 0 2.7
7325991000 Of malleable cast iron 0 0 0 2.7
7325999000 Other 0 0 0 2.7
7326110000 Grinding balls and similar articles for mills 0 0 0 2.7
7326191000 Opendie forged 0 0 0 2.7
7326199000 Other 0 0 0 2.7
7326203000 Small cages and aviaries 0 0 0 2.7
7326205000 Wire baskets 0 0 0 2.7
7326208000 Other 0 0 0 2.7
7326901000 Snuff boxes, cigarette cases, cosmetic and powder boxes 0 0 0 2.7
and cases, and similar pocket articles
7326903000 Ladders and steps 0 0 0 2.7

224
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

7326904000 Pallets and similar platforms for handlinggoods 0 0 0 2.7

7326905000 Reels for cables, piping and the like 0 0 0 2.7
7326906000 Nonmechanical ventilators, guttering, hooksand like 0 0 0 2.7
articles used in the buildingindustry
7326907000 Perforated buckets and similar articles ofsheet used to 0 0 0 2.7
filter waterat the entrance toto drains
7326909100 Opendie forged 0 0 0 2.7
7326909300 Closeddie forged 0 0 0 2.7
7326909500 Sintered 0 0 0 2.7
7326909800 Other 0 0 0 2.7
7407100000 Of refined copper 0 0 1.3 4.8
7407211000 Bars and rods 0 0 1.3 4.8
7407219000 Profiles 0 0 1.3 4.8
7407291000 Of copper-nickel base alloys (cupro-nickel) or copper- 0 0 1.3 4.8
nickel-zinc basealloys (nickel silver)
7407299000 Other 0 0 1.3 4.8
7408110000 Of which the maximum crosssectionaldimension 0 0 1.3 4.8
exceeds 6 mm
7408191000 Of which the maximum crosssectional dimension 0 0 1.3 4.8
exceeds 0,5 mm
7408199000 Of which the maximum crosssectional dimension does 0 0 1.3 4.8
not exceed 0,5 mm
7408210000 Of copperzinc base alloys (brass) 0 0 1.3 4.8
7408220000 Of coppernickel base alloys (cupronickel) 0 0 1.3 4.8
orcoppernickelzinc basealloys (nickel silver)
7408290000 Other 0 0 1.3 4.8
7409110000 In coils 0 0 1.3 4.8
7409190000 Other 0 0 1.3 4.8
7409210000 In coils 0 0 1.3 4.8
7409290000 Other 0 0 1.3 4.8
7409310000 In coils 0 0 1.3 4.8
7409390000 Other 0 0 1.3 4.8
7409401000 Of coppernickel base alloys (cupronickel) 0 0 1.3 4.8
7409409000 Of coppernickelzinc base alloys (nickel silver) 0 0 1.3 4.8
7409900000 Of other copper alloys 0 0 1.3 4.8
7410110000 Of refined copper 0 0 1.7 5.2
7410120000 Of copper alloys 0 0 1.7 5.2
7410210000 Of refined copper 0 0 1.7 5.2
7410220000 Of copper alloys 0 0 1.7 5.2
7411101100 Exceeding 0,6 mm 0 0 1.3 4.8
7411101900 Not exceeding 0,6 mm 0 0 1.3 4.8
7411109000 Other 0 0 1.3 4.8
7411211000 Straight 0 0 1.3 4.8
7411219000 Other 0 0 1.3 4.8
7411220000 Of coppernickel base alloys (cupronickel) 0 0 1.3 4.8
orcoppernickelzinc base alloys (nickel silver)
7411290000 Other 0 0 1.3 4.8
7412100000 Of refined copper 0 0 1.7 5.2
7412200000 Of copper alloys 0 0 1.7 5.2
7413002000 Of refined copper 0 0 1.7 5.2
7413008000 Of copper alloys 0 0 1.7 5.2
7415100000 Nails and tacks, drawing pins, staples andsimilar articles 0 0 0 4
7415210000 Washers (including spring washers) 0 0 0 3
7415290000 Other 0 0 0 3
7415330000 Screws; bolts and nuts 0 0 0 3
7415390000 Other 0 0 0 3
7418110000 Pot scourers and scouring or polishing pads, gloves and 0 0 0 3

225
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

the like
7418191000 Cooking or heating apparatus of a kind used for 0 0 0 4
domestic purposes, non-electric, and parts thereof
7418199000 Other 0 0 0 3
7418200000 Sanitary ware and parts thereof 0 0 0 3
7419100000 Chain and parts thereof 0 0 0 3
7419910010 Reservoirs, tanks, vats and similar containers, for any 0 0 0 3
material, of copper, of a capacity exceeding 300 litres,
whether or not lined or heat insulated, but not fitted with
mechanical or thermal equipment
7419910090 Other 0 0 0 3
7419991000 Cloth ( including endless bands),grill and netting, of 0 0 0 4.3
wire of whichno cross-sectional dimension exceeds 6
mm;expanded metal
7419993000 Springs 0 0 0 4
7419999010 Reservoirs, tanks, vats and similar containers, for any 0 0 0 3
material, of copper, of a capacity exceeding 300 litres,
whether or not lined or heat insulated,but not fitted with
mechanical or thermal equipment
7419999090 Other 0 0 0 3
7505120010 Hollow profiles 0 0 0 2.9
7505120090 Other 0 0 0 2.9
7505220000 Of nickel alloys 0 0 0 2.9
7506200000 Of nickel alloys 0 0 0 3.3
7507200000 Tube or pipe fittings 0 0 0 2.5
7603100000 Powders of nonlamellar structure 0 0 1.5 5
7603200000 Powders of lamellar structure; flakes 0 0 1.5 5
7604101000 Bars and rods 0 0 4 7.5
7604109000 Profiles 0 0 4 7.5
7604210000 Hollow profiles 0 0 4 7.5
7604291000 Bars and rods 0 0 4 7.5
7604299000 Profiles 0 0 4 7.5
7605110000 Of which the maximum crosssectional 0 0 4 7.5
dimensionexceeds 7mm
7605190000 Other 0 0 4 7.5
7605210000 Of which the maximum crosssectional 0 0 4 7.5
dimensionexceeds 7mm
7605290000 Other 0 0 4 7.5
7606111000 Painted, varnished or coated with plastics 0 0 4 7.5
7606119100 Less than 3 mm 0 0 4 7.5
7606119300 Not less than 3mm but less than 6 mm 0 0 4 7.5
7606119900 Not less than 6 mm 0 0 4 7.5
7606121000 Strip for venetian blinds 0 0 4 7.5
7606125000 Painted, varnished or coated with plastics 0 0 4 7.5
7606129100 Less than 3mm 0 0 4 7.5
7606129300 Not less than 3mm but less than 6mm 0 0 4 7.5
7606129900 Not less than 6mm 0 0 4 7.5
7606910000 Of aluminium, not alloyed 0 0 4 7.5
7606920000 Of aluminium alloys 0 0 4 7.5
7607111000 Of a thickness of less than 0,021 mm 0 0 4 7.5
7607119000 Of a thickness of not less than 0,021 mm butnot more 0 0 4 7.5
than 0,2 mm
7607191000 Of a thickness of less than 0,021mm 0 0 4 7.5
7607199100 Selfadhesive 0 0 4 7.5
7607199900 Other 0 0 4 7.5
7607201000 Of a thickness (excluding any backing) of less than 0 0 6.5 10
0,021mm
7607209100 Selfadhesive 0 0 4 7.5

226
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

7607209900 Other 0 0 4 7.5

7608100090 Other 0 0 4 7.5
7608202090 Other 0 0 4 7.5
7608208190 Other 0 0 4 7.5
7608208990 Other 0 0 4 7.5
7609000000 Aluminium tube or pipe fittings (for example, couplings, 0 0 2.4 5.9
elbows, sleeves)
7610100000 Doors, windows and their frames and thresholds for 0 0 2.5 6
doors
7610901000 Bridges and bridgesections, towers and lattice masts 0 0 3.5 7
7610909000 Other 0 0 2.5 6
7611000010 Of a description commonly used for the conveyance or 0 0 2.5 6
packing of goods
7611000090 Other 0 0 2.5 6
7612100000 Collapsible tubular containers 0 0 2.5 6
7612901000 Rigid tubular containers 0 0 2.5 6
7612902000 Containers of a kind used for aerosols 0 0 2.5 6
7612909110 Of a description commonly used for theconveyance or 0 0 2.5 6
packing of goods
7612909190 Other 0 0 2.5 6
7612909810 Of a description commonly used for theconveyance or 0 0 2.5 6
packing of goods
7612909890 Other 0 0 2.5 6
7613000000 Aluminium containers for compressed or liquefiedgas 0 0 2.5 6
7614100000 With steel core 0 0 2.5 6
7614900000 Other 0 0 2.5 6
7615110000 Pot scourers and scouring or polishing pads, gloves and 0 0 2.5 6
the like
7615191000 Cast 0 0 2.5 6
7615199000 Other 0 0 2.5 6
7615200000 Sanitary ware and parts thereof 0 0 2.5 6
7616100000 Nails, tacks, staples (other than those of heading 8305), 0 0 2.5 6
screws, bolts, nuts, screw hooks, rivets, cotters,
cotterpins, washers and similar articles
7616910000 Cloth, grill, netting and fencing, of aluminium wire 0 0 2.5 6
7616991000 Cast 0 0 2.5 6
7616999010 Expanded metal 0 0 2.5 6
7616999090 Other 0 0 2.5 6
7801100000 Refined lead 0 0 0 2.5
7801910000 Containing by weight antimony as theprincipal other 0 2.5 2.5 2.5
element
7801999100 Lead alloys 0 2.5 2.5 2.5
7801999900 Other 0 2.5 2.5 2.5
7804110000 Sheets, strip and foil of a thickness (excluding any 0 0 1.5 5
backing) not exceeding0,2 mm
7804190000 Other 0 0 1.5 5
7806003000 Bars, rods, profiles and wire 0 0 1.5 5
7806005000 Tubes, pipes and tube or pipe fittings (for example, 0 0 1.5 5
coupling, elbows, sleeves)
7806009000 Other 0 0 1.5 5
7901110010 Ingots 0 2.5 2.5 2.5
7901110090 Other 0 2.5 2.5 2.5
7901121010 Ingots 0 2.5 2.5 2.5
7901121090 Other 0 2.5 2.5 2.5
7901123010 Ingots 0 2.5 2.5 2.5
7901123090 Other 0 2.5 2.5 2.5
7901129010 Ingots 0 2.5 2.5 2.5
7901129090 Other 0 2.5 2.5 2.5

227
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

7901200000 Zinc alloys 0 2.5 2.5 2.5

7903100000 Zinc dust 0 2.5 2.5 2.5
7903900000 Other 0 2.5 2.5 2.5
7904000010 Hollow profiles 0 0 1.5 5
7904000090 Other 0 0 1.5 5
7905000010 Plates 0 0 1.5 5
7905000090 Other 0 0 1.5 5
7907001000 Tubes, pipes and tube or pipe fittings ( for example, 0 0 1.5 5
couplings, elbows, sleeves)
7907009000 Other 0 0 1.5 5
8101100000 Powders 0 5 5 5
8101940000 Unwrought tungsten, including bars and rods obtained 0 5 5 5
simply by sintering
8101960000 Wire 0 0 2.1 6
8101991000 Bars and rods, other than those obtained simply by 0 0 2.1 6
sintering, profiles, plates, sheets, and foil
8101999010 Articles of tungsten 0 0 2.4 7
8101999090 Other 0 0 2.4 7
8102100000 Powder 0 4 4 4
8102940000 Unwrought molybdenum, including bars and rods 0 3 3 3
obtained simply by sintering
8102950000 Bars and rods, other than those obtained simplyby 0 0 1.5 5
sintering, profiles, profiles, plates, sheets, stripand foil
8102960000 Wire 0 0 2.6 6.1
8102990000 Other 0 0 2.4 7
8103901000 Bars and rods, other than those obtained simply by 0 0 0 3
sintering, profiles, wire, plates, sheets,strip and foil
8103909000 Other 0 0 0 4
8104110000 Containing at least 99,8% by weight of magnesium 0 5.3 5.3 5.3
8104190000 Other 0 4 4 4
8104300000 Raspings, turnings and granules, graded according to 0 0 0 4
size; powders
8104900000 Other 0 0 0 4
8105900000 Other 0 0 0 3
8106009000 Other 0 0 0 2
8107200000 Unwrought cadmium; powders 0 3 3 3
8107900000 Other 0 0 0 4
8108200000 Unwrought titanium; powders 0 5 5 5
8108300000 Waste and scrap 0 5 5 5
8108903000 Bars, rods, profiles and wire 0 0 3.5 7
8108905000 Plates, sheets, strip and foil. 0 0 3.5 7
8108906000 Tubes and pipes 0 0 3.5 7
8108909000 Other 0 0 3.5 7
8109200000 Unwrought zirconium ; powders 0 5 5 5
8109900000 Other 0 0 5.5 9
8110100000 Unrought antimony ; powders 0 7 7 7
8110900000 Other 0 0 2.4 7
8111009000 Other 0 0 1.5 5
8112190000 Other 0 0 0 3
8112219000 Other 0 3 3 3
8112290000 Other 0 0 1.5 5
8112510000 Unwrought taryum; powders 0 1.5 1.5 1.5
8112590000 Other 0 3 3 3
8112921000 Hafnium (celtium) 0 3 3 3
8112923100 Unwrought renium; powders 0 3 3 3
8112928100 Indium 0 2 2 2

228
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8112928900 Gallium 0 1.5 1.5 1.5

8112929500 Germanium 0 4.5 4.5 4.5
8112992000 Hafnium (celtium); germanium 0 0 2.4 7
8112993000 Niobium (columbium); rhenium 0 0 5.5 9
8112997000 Gallium; indium 0 0 0 3
8113002000 Unwrought 0 4 4 4
8113009000 Other 0 0 1.5 5
8201100000 Spades and shovels 0 0 0 1.7
8201200000 Forks 0 0 0 1.7
8201300000 Mattocks, picks, hoes and rakes 0 0 0 1.7
8201400000 Axes, bill hooks and similar hewing tools 0 0 0 1.7
8201500000 Secateurs and similar onehanded pruners andshears 0 0 0 1.7
(including poultry shears)
8201600000 Hedge shears, twohanded pruning shears andsimilar 0 0 0 1.7
twohanded shears
8201900010 Sickle 0 0 0 1.7
8201900020 Scythes 0 0 0 1.7
8201900090 Other 0 0 0 1.7
8202100000 Hand saws 0 0 0 1.7
8202200000 Band saw blades 0 0 0 1.7
8202310000 With working part of steel 0 0 0 2.7
8202390000 Other, including parts 0 0 0 2.7
8202400000 Chain saw blades 0 0 0 1.7
8202910000 Straight saw blades, for working metal 0 0 0 2.7
8202991100 For working metal 0 0 0 2.7
8202991900 For working other materials 0 0 0 2.7
8202999000 With working part of other materials 0 0 0 2.7
8203100010 Files for working metal 0 0 0 1.7
8203100090 Other 0 0 0 1.7
8203201000 Tweezers 0 0 0 1.7
8203209000 Other 0 0 0 1.7
8203300000 Metal cutting shears and similar tools 0 0 0 1.7
8203400000 Pipecutters, bolt croppers, perforating punchesand 0 0 0 1.7
similar tools
8204110000 Nonadjustable 0 0 0 1.7
8204120000 Adjustable 0 0 0 1.7
8204200000 Interchangeable spanner sockets, with or withouthandles 0 0 0 1.7
8205100000 Drilling, threading or tapping tools 0 0 0 1.7
8205200000 Hammers and sledge hammers 0 0 0 3.7
8205300000 Planes, chisels, gouges and similar cutting toolsfor 0 0 0 3.7
working wood
8205400000 Screwdrivers 0 0 0 3.7
8205510000 Household tools 0 0 0 3.7
8205591000 Tools for masons, moulders, cement workers, plasterers 0 0 0 3.7
and painters
8205593000 Cartridge operated riveting, wallplugging, etc. , tools 0 0 0 2.7
8205599000 Other 0 0 0 2.7
8205600000 Blow lamps 0 0 0 2.7
8205700000 Vices, clamps and the like 0 0 0 3.7
8205800000 Anvils; portable forges; hand or pedaloperatedgrinding 0 0 0 2.7
wheels with frameworks
8205900000 Sets of articles of two or more of the foregoing 0 0 0 3.7
subheadings
8206000000 Tools of two or more of headings Nos 8202 to 8205, put 0 0 0 3.7
up in sets for retail sale
8207130000 With working part of cermets 0 0 0 2.7
8207191000 With working part of diamond or agglomerated diamond 0 0 0 2.7

229
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8207199000 Other 0 0 0 2.7

8207201000 With working part of diamond or agglomerateddiamond 0 0 0 2.7
8207209000 With working part of other materials 0 0 0 2.7
8207301000 For working metal 0 0 0 2.7
8207309000 Other 0 0 0 2.7
8207401010 Of iron 0 0 0 2.7
8207401090 Other 0 0 0 2.7
8207403010 Of iron 0 0 0 2.7
8207403090 Other 0 0 0 2.7
8207409000 Other 0 0 0 2.7
8207501000 With working part of diamond or agglomerated diamond 0 0 0 2.7
8207503000 Masonry drills 0 0 0 2.7
8207505000 Of cermets 0 0 0 2.7
8207506000 Of high speed steel 0 0 0 2.7
8207507000 Of other materials 0 0 0 2.7
8207509000 Other 0 0 0 2.7
8207601000 With working part of diamond or agglomerateddiamond 0 0 0 2.7
8207603000 For working metal 0 0 0 2.7
8207605000 Other 0 0 0 2.7
8207607000 For working metal 0 0 0 2.7
8207609000 Other 0 0 0 2.7
8207701000 Of cermets 0 0 0 2.7
8207703100 Shank type 0 0 0 2.7
8207703500 Hobs 0 0 0 2.7
8207703800 Other 0 0 0 2.7
8207709000 Other 0 0 0 2.7
8207801100 Of cermets 0 0 0 2.7
8207801900 Of other materials 0 0 0 2.7
8207809000 Other 0 0 0 2.7
8207901000 With working part of diamond or agglomerated diamond 0 0 0 2.7
8207903000 Screwdriver bits 0 0 0 2.7
8207905000 Gearcutting tools 0 0 0 2.7
8207907100 For working metal 0 0 0 2.7
8207907800 Other 0 0 0 2.7
8207909100 For working metal 0 0 0 2.7
8207909900 Other 0 0 0 2.7
8208100000 For metal working 0 0 0 1.7
8208200000 For wood working 0 0 0 1.7
8208301000 Circular knives 0 0 0 1.7
8208309000 Other 0 0 0 1.7
8208400000 For agricultural, horticultural or forestrymachines 0 0 0 1.7
8208900000 Other 0 0 0 1.7
8209002000 Indexable inserts 0 0 0 2.7
8209008000 Other 0 0 0 2.7
8210000000 Handoperated mechanical appliances, weighing 10 kg or 0 0 0 2.7
less, used in the preparation, conditioning or serving of
food or drink
8211100000 Sets of assorted articles 0 0 2.9 8.5
8211913000 Table knives with handle and blade of stainless steel 0 0 2.9 8.5
8211918000 Other 0 0 2.9 8.5
8211920000 Other knives having fixed blades 0 0 2.9 8.5
8211930000 Knives having other than fixed blades 0 0 2.9 8.5
8211940000 Blades 0 0 2.3 6.7
8211950000 Handles of base metal 0 0 0 2.7

230
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8212101000 Safety razors with nonreplaceable blades 0 0 0 2.7

8212109010 Other razors 0 0 0 2.7
8212109020 Other 0 0 0 2.7
8212200010 Safety razor blades 0 0 0 2.7
8212200020 Razor blade blanks 0 0 0 2.7
8212900000 Other parts 0 0 0 2.7
8213000010 Scissors 0 0 0 4.2
8213000020 Blades 0 0 0 4.2
8214100000 Paper knives, letter openers, erasing knives, pencil 0 0 0 2.7
sharpeners and blades therefor
8214200000 Manicure or pedicure sets and instruments (including 0 0 0 2.7
nail files)
8214900011 Clippers 0 0 0 2.7
8214900012 Cutting plates 0 0 0 2.7
8214900015 Handels of base metals 0 0 0 2.7
8214900090 Other 0 0 0 2.7
8215102000 Containing only articles plated with precious metal 0 0 1.2 4.7
8215103000 Of stainless steel 0 0 2.9 8.5
8215108000 Other 0 0 1.2 4.7
8215201000 Of stainless steel 0 0 2.9 8.5
8215209000 Other 0 0 1.2 4.7
8215910010 Handels of base metals 0 0 1.2 4.7
8215910090 Other 0 0 1.2 4.7
8215991010 Handels 0 0 2.9 8.5
8215991090 Other 0 0 2.9 8.5
8215999010 Handels of base metals 0 0 1.2 4.7
8215999090 Other 0 0 1.2 4.7
8301100000 Padlocks 0 0 0 2.7
8301200000 Locks of a kind used for motor vehicles 0 0 0 2.7
8301300000 Locks of a kind used for furniture 0 0 0 2.7
8301401100 Cylinder 0 0 0 2.7
8301401900 Other 0 0 0 2.7
8301409000 Other locks 0 0 0 2.7
8301500000 Clasps and frames with clasps, incorporating locks 0 0 0 2.7
8301600000 Parts 0 0 0 2.7
8301700000 Keys presented separately 0 0 0 2.7
8302100000 Hinges (b) 0 0 0 2.7
8302200000 Castors (b) 0 0 0 2.7
8302300000 Other mountings, fittings and similar articles suitable for 0 0 0 2.7
motor vehicles
8302410000 Suitable for buildings 0 0 0 2.7
8302420000 Other, suitable for furniture (b) 0 0 0 2.7
8302490000 Other(b) 0 0 0 2.7
8302500000 Hatracks, hatpegs, brackets and similarfixtures 0 0 0 2.7
8302600000 Automatic door closers (b) 0 0 0 2.7
8303001000 Armoured or reinforced safes and strongboxes 0 0 0 2.7
8303003000 Armoured or reinforced doors and safe depositlockers 0 0 0 2.7
for strongrooms
8303009000 Cash or deed boxes and the like 0 0 0 2.7
8304000010 Of copper and lead 0 0 0 2.7
8304000020 Of nickel 0 0 0 2.7
8304000090 Other 0 0 0 2.7
8305100000 Fittings for looseleaf binders or files 0 0 0 2.7
8305200010 For offices 0 0 0 2.7
8305200021 Of iron and steel 0 0 0 2.7

231
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8305200025 Of copper 0 0 0 2.7

8305900000 Other, including parts 0 0 0 2.7
8306300000 Photograph, picture or similar frames; mirrors 0 0 0 2.7
8307100000 Of iron or steel 0 0 0 2.7
8307900000 Of other base metal 0 0 0 2.7
8308100000 Hooks, eyes and eyelets 0 0 0 2.7
8308200000 Tubular or bifurcated rivets 0 0 0 2.7
8308900010 Beads and spangles 0 0 0 2.7
8308900090 Other 0 0 0 2.7
8309100000 Crown corks 0 0 0 2.7
8309901000 Capsules of lead; capsules of aluminium of adiameter 0 0 0 3.7
exceeding 21 mm
8309909010 Of iron and steel 0 0 0 2.7
8309909091 Threaded bungs 0 0 0 2.7
8309909099 Other 0 0 0 2.7
8310000000 Signplates, nameplates, addressplates and similar plates, 0 0 0 2.7
numbers,
8311101000 Welding electrodes cored with iron or steel and coated 0 0 0 2.7
with refractory material
8311109000 Other 0 0 0 2.7
8311200000 Cored wire of base metal, for electric arc welding 0 0 0 2.7
8311300000 Coated rods and cored wire, of base metal, for soldering, 0 0 0 2.7
brazing or welding by flame
8311900000 Other, including parts 0 0 0 2.7
8401100000 Nuclear reactors (Euratom) 0 0 2.2 5.7
8401200010 Uranium isotope separators and their parts 0 0 0 3.7
8401200020 Machinery and apparatus for production of heavy water 0 0 0 3.7
8401200090 Other 0 0 0 3.7
8401300000 Fuel elements (cartridges), nonirradiated (Euratom) 0 0 0 3.7
8401400000 Parts of nuclear reactors (Euratom) 0 0 0 3.7
8402110000 Watertube boilers with a steam production exceeding 45 0 0 0 2.7
tonnes per hour
8402120000 Watertube boilers with a steam production not 0 0 0 2.7
exceeding 45 t per hour
8402191000 Firetube boilers 0 0 0 2.7
8402199000 Other 0 0 0 2.7
8402200000 Superheated water boilers 0 0 0 2.7
8402900010 Of superheated water boilers 0 0 0 2.7
8402900090 Other 0 0 0 2.7
8403101000 Of cast iron 0 0 0 2.7
8403109000 Other 0 0 0 2.7
8403901000 Of cast iron 0 0 0 2.7
8403909000 Other 0 0 0 2.7
8404100010 Auxiliary plant for use with central heating boilers 0 0 0 2.7
8404100090 Other 0 0 0 2.7
8404200000 Condensers for steam or other vapour power units 0 0 0 2.7
8404900010 Auxiliary plant for use with central heating boilers 0 0 0 2.7
8404900090 Other 0 0 0 2.7
8405100000 Producer gas or water gas generators, with orwithout 0 0 0 1.7
their purifiers;
8405900000 Parts 0 0 0 1.7
8406100000 Turbines for marine propulsion 0 0 0 2.7
8406811000 Steam turbines for electricity generation 0 0 0 2.7
8406819000 Other 0 0 0 2.7
8406821100 Not exceeding 10 MW 0 0 0 2.7
8406821900 Exceeding 10 MW 0 0 0 2.7

232
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8406829000 Other 0 0 0 2.7

8406901000 Stator blades, rotors and their blades 0 0 0 2.7
8406909000 Other 0 0 0 2.7
8407100090 Other 0 0 0 1.7
8407211000 Of a cylinder capacity not exceeding 325 cc 0 0 2.1 6.2
8407219100 Of a power not exceeding 30 kW 0 0 0 4.2
8407219900 Of a power exceeding 30 kW 0 0 0 4.2
8407292000 Of a power not exceeding 200 kW 0 0 0 4.2
8407298000 Of a power exceeding 200 kW 0 0 0 4.2
8407310000 Of a cylinder capacity not exceeding 50 cc 0 0 0 2.7
8407321000 Of a cylinder capacity exceeding 50 cm3 but not 0 0 0 2.7
exceeding 125 cm3
8407329000 Of a cylinder capacity exceeding 125 cm3 butnot 0 0 0 2.7
exceeding 250 cm3
8407331000 For the industrial assembly of:Pedestrian controlled 0 0 0 2.7
tractors of subheading 8701 10; Motor vehicles of
headings 8703, 8704 and 8705
8407339000 Other 0 0 0 2.7
8407341000 For the industrial assembly of: Pedestrian controlled 0 0 0 2.7
tractors of subheading 8701 10; Motor vehicles of
heading 8703; Motor vehicles of heading 8704 with an
engine of a cylinder capacity of less than 2 800 cc;
Motor vehicles of heading 8705 (a)
8407343000 Used 0 0 0 4.2
8407349100 Not exceeding 1 500 cc 0 0 0 4.2
8407349900 Exceeding 1 500 cc 0 0 0 4.2
8407901000 Of a cylinder capacity not exceeding 250 cc 0 0 0 2.7
8407905000 For the industrial assembly of : Pedestriancontrolled 0 0 0 2.7
tractors of subheading 8701 10;Motor vehicles of
heading8703; Motor vehicles of heading 8704 with an
engine of a cylinder capacity of less than 2 800 cc;
Motor vehicles of heading 8705 (a)
8407908000 Of a power not exceeding 10 kW 0 0 0 4.2
8407909000 Of a power exceeding 10 kW 0 0 0 4.2
8408101900 Other 0 0 0 2.7
8408102400 Other 0 0 0 2.7
8408102800 Other 0 0 0 2.7
8408103900 Other 0 0 0 2.7
8408104900 Other 0 0 0 2.7
8408105900 Other 0 0 0 2.7
8408106900 Other 0 0 0 2.7
8408107900 Other 0 0 0 2.7
8408108900 Other 0 0 0 2.7
8408109900 Other 0 0 0 2.7
8408201000 For the industrial assembly of: Pedestrian controlled 0 0 0 2.7
tractors of subheading 8701 10; Motor vehicles of
heading 8703; Motorvehicles of heading of 8704 with an
engine of a cylinder capacity of less than 2 500 cc;Motor
vehicles ofheading 8705 (a)
8408203100 Not exceeding 50 kW 0 0 0 4.2
8408203500 Exceeding 50 kW but not exceeding 100 kW 0 0 0 4.2
8408203700 Exceeding 100 kW 0 0 0 4.2
8408205100 Not exceeding 50 kW 0 0 0 4.2
8408205500 Exceeding 50 kW but not exceeding 100 kW 0 0 0 4.2
8408205700 Exceeding 100 kW but not exceeding 200 kW 0 0 0 4.2
8408209900 Exceeding 200 kW 0 0 0 4.2
8408902100 For rail traction(b) 0 0 0 4.2
8408902790 Other 0 0 0 4.2

233
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8408904190 Other 0 0 0 4.2

8408904390 Other 0 0 0 4.2
8408904590 Other 0 0 0 4.2
8408904790 Other 0 0 0 4.2
8408906190 Other 0 0 0 4.2
8408906590 Other 0 0 0 4.2
8408906790 Other 0 0 0 4.2
8408908190 Other 0 0 0 4.2
8408908590 Other 0 0 0 4.2
8408908990 Other 0 0 0 4.2
8409100090 Other 0 0 0 1.7
8409910000 Suitable for use solely or principally with sparkignition 0 0 0 2.7
internal combustion pistonengines
8409990000 Other 0 0 0 2.7
8410110000 Of a power not exceeding 1 000 kW 0 0 0 4.5
8410120000 Of a power exceeding 1 000 kW but not exceeding 10 0 0 0 4.5
000 kW
8410130000 Of a power exceeding 10 000 kW 0 0 0 4.5
8410901000 Of cast iron and steel 0 0 0 4.5
8410909000 Other 0 0 0 4.5
8411110090 Other 0 0 0 3.2
8411121090 Other 0 0 0 2.7
8411123090 Other 0 0 0 2.7
8411128090 Other 0 0 0 2.7
8411210090 Other 0 0 0 3.6
8411222090 Other 0 0 0 2.7
8411228090 Other 0 0 0 2.7
8411810090 Other 0 0 0 4.1
8411822090 Other 0 0 0 4.1
8411826090 Other 0 0 0 4.1
8411828090 Other 0 0 0 4.1
8411910090 Other 0 0 0 2.7
8411990090 Other 0 0 0 4.1
8412100090 Other 0 0 0 2.2
8412212090 Other 0 0 0 2.7
8412218090 Other 0 0 0 2.7
8412292090 Other 0 0 0 4.2
8412298190 Other 0 0 0 4.2
8412298990 Other 0 0 0 4.2
8412310090 Other 0 0 0 4.2
8412390090 Other 0 0 0 4.2
8412801000 Steam or other vapour power engines 0 0 0 2.7
8412808090 Other 0 0 0 4.2
8412902090 Other 0 0 0 1.7
8412904090 Other 0 0 0 2.7
8412908010 Of steam or other vapour power engines 0 0 0 2.7
8412908090 Other 0 0 0 2.7
8413110010 Pumps equipped with measuring and pricecalculating 0 0 0 1.7
mechanisms
8413110090 Other 0 0 0 1.7
8413190020 Pumps equipped with measuring and pricecalculating 0 0 0 1.7
mechanisms
8413190090 Other 0 0 0 1.7
8413200090 Other 0 0 0 1.7
8413302090 Other 0 0 0 1.7

234
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8413308090 Other 0 0 0 1.7

8413400000 Concrete pumps 0 0 0 1.7
8413502090 Other 0 0 0 1.7
8413504090 Other 0 0 0 1.7
8413506190 Other 0 0 0 1.7
8413506990 Other 0 0 0 1.7
8413508090 Other 0 0 0 1.7
8413602090 Other 0 0 0 1.7
8413603190 Other 0 0 0 1.7
8413603990 Other 0 0 0 1.7
8413606190 Other 0 0 0 1.7
8413606990 Other 0 0 0 1.7
8413607090 Other 0 0 0 1.7
8413608090 Other 0 0 0 1.7
8413702100 Singlestage (b) 0 0 0 1.7
8413702900 Multistage (b) 0 0 0 1.7
8413703000 Glandless impeller pumps for heating systems and warm 0 0 0 1.7
water supply
8413703590 Other 0 0 0 1.7
8413704590 Other 0 0 0 1.7
8413705190 Other 0 0 0 1.7
8413705990 Other 0 0 0 1.7
8413706590 Other 0 0 0 1.7
8413707590 Other 0 0 0 1.7
8413708190 Other 0 0 0 1.7
8413708990 Other 0 0 0 1.7
8413810000 Pumps (b) 0 0 0 1.7
8413820000 Liquid elevators 0 0 0 1.7
8413910000 Of pumps (b) 0 0 0 1.7
8413920000 Of liquid elevators 0 0 0 1.7
8414102000 For use in semiconductur production (b) 0 0 0 0
8414102590 Other 0 0 0 1.7
8414108190 Other 0 0 0 1.7
8414108990 Other 0 0 0 1.7
8414202000 Hand pumps for cycles (b) 0 0 0 1.7
8414208090 Other 0 0 0 2.2
8414302090 Other 0 0 0 2.2
8414308190 Other 0 0 0 2.2
8414308990 Other 0 0 0 2.2
8414401000 Giving a flow per minute not exceeding 2 m 0 0 0 2.2
8414409000 Giving a flow per minute exceeding 2 m 0 0 0 2.2
8414510020 Of the household type 0 0 0 3.2
8414510090 Other 0 0 0 3.2
8414592020 Of the household type 0 0 0 2.3
8414592090 Other 0 0 0 2.3
8414594020 Of the household type 0 0 0 2.3
8414594090 Other 0 0 0 2.3
8414598020 Of the household type 0 0 0 2.3
8414598090 Other 0 0 0 2.3
8414600010 Of the household type 0 0 0 2.7
8414600090 Other 0 0 0 2.7
8414801190 Other 0 0 0 2.2
8414801990 Other 0 0 0 2.2
8414802290 Other 0 0 0 2.2

235
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8414802890 Other 0 0 0 2.2

8414805190 Other 0 0 0 2.2
8414805990 Other 0 0 0 2.2
8414807390 Other 0 0 0 2.2
8414807590 Other 0 0 0 2.2
8414807890 Other 0 0 0 2.2
8414808020 Hoods incorporating a fan fitted with filters 0 0 0 2.2
8414808030 Freepiston generators 0 0 0 2.2
8414808090 Other 0 0 0 2.2
8414900020 Of the household type 0 0 0 2.2
8414900030 Of hoods incorporating a fan fitted with filters 0 0 0 2.2
8414900090 Other 0 0 0 2.2
8415101000 Self contained 0 0 0 2.2
8415109000 Split system 0 0 0 2.7
8415200000 Of a kind used for persons, in motor vehicles 0 0 0 2.7
8415810090 Other 0 0 0 2.7
8415820090 Other 0 0 0 2.7
8415830090 Other 0 0 0 2.7
8415900090 Other 0 0 0 2.7
8416101000 Incorporating an automatic control device 0 0 0 1.7
8416109000 Other 0 0 0 1.7
8416201000 Only for gas, monobloc, incorporating aventilator and a 0 0 0 1.7
control device
8416209000 Other 0 0 0 1.7
8416300000 Mechanical stokers, including their mechanical grates, 0 0 0 1.7
mechanical ash
8416900000 Parts 0 0 0 1.7
8417100000 Furnaces and ovens for the roasting, melting or other 0 0 0 1.7
heattreatment of
8417201000 Tunnel ovens 0 0 0 1.7
8417209000 Other 0 0 0 1.7
8417801000 Furnaces and ovens for the incineration of rubbish 0 0 0 1.7
8417802000 Tunnel ovens and muffle furnaces for firing ceramic 0 0 0 1.7
products
8417808000 Other 0 0 0 1.7
8417900000 Parts 0 0 0 1.7
8418102000 Of a capacity exceeding 340 litres (b) 0 0 0 1.9
8418108000 Other (b). 0 0 0 1.9
8418211000 Of a capacity exceeding 340 litres 0 0 0 1.5
8418215100 Table model 0 0 0 2.5
8418215900 Buildingin type 0 0 0 1.9
8418219100 Not exceeding 250 litres 0 0 0 2.5
8418219900 Exceeding 250 litres but notexceeding340 litres 0 0 0 1.9
8418290000 Other 0 0 0 2.2
8418302000 Of a capacity not exceeding 400 litres 0 0 0 2.2
8418308000 Of a capacity exceeding 400 litres but not exceeding 800 0 0 0 2.2
litres
8418402000 Of a capacity not exceeding 250 litres 0 0 0 2.2
8418408000 Of a capacity exceeding 250 litres but not exceeding 900 0 0 0 2.2
litres.
8418501100 For frozen food storage 0 0 0 2.2
8418501900 Other 0 0 0 2.2
8418509100 For deepfreezing, other than that ofsubheadings 8418 30 0 0 0 2.2
and 8418 40
8418509900 Other 0 0 0 2.2
8418610000 Heat pumps other than air conditioning machines of 0 0 0 2.2
heading 8415

236
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8418690010 Compression type units whose condensers are heat 0 0 0 2.2

exchangers (b)
8418690091 Complete refrigerating plants (b) 0 0 0 2.2
8418690099 Other (b) 0 0 0 2.2
8418910000 Furniture designed to receive refrigerating or freezing 0 0 0 2.2
equipment
8418991000 Evaporators and condensers, excluding those for 0 0 0 2.2
refrigerators ofthe household type
8418999000 Other 0 0 0 2.2
8419110000 Instantaneous gas water heaters 0 0 0 2.6
8419190000 Other 0 0 0 2.6
8419310000 For agricultural products 0 0 0 1.7
8419320000 For wood, paper pulp, paper or paperboard 0 0 0 1.7
8419391000 For ceramic articles 0 0 0 1.7
8419399000 Other 0 0 0 1.7
8419400000 Distilling or rectifying plant 0 0 0 1.7
8419500000 Heat exchange units(b) 0 0 0 1.7
8419600000 Machinery for liquefying air or other gases 0 0 0 1.7
8419812000 Percolators and other appliances for making coffee and 0 0 0 2.7
other hot drinks(b)
8419818000 Other (b) 0 0 0 1.7
8419891000 Cooling towers and similar plant for direct cooling 0 0 0 1.7
(without a separating wall)
8419893000 Vacuumvapour plant for the deposition of metal 0 0 0 2.4
8419899810 Pasteurisers 0 0 0 2.4
8419899890 Other 0 0 0 2.4
8419908510 Of pasteurisers 0 0 0 1.7
8419908590 Other 0 0 0 1.7
8420101000 Of a kind used in the textile industry 0 0 0 1.7
8420103000 Of a kind used in the paper industry 0 0 0 1.7
8420105000 Of a kind used in the rubber or plasticsindustries 0 0 0 1.7
8420109000 Other 0 0 0 1.7
8420911000 Of cast iron 0 0 0 1.7
8420918000 Other 0 0 0 2.2
8420990000 Other 0 0 0 2.2
8421110000 Cream separators 0 0 0 2.2
8421120000 Clothesdryers 0 0 0 2.7
8421192090 Other 0 0 0 1.5
8421197090 Other 0 0 0 1.5
8421210000 For filtering or purifying water(b) 0 0 0 1.7
8421220000 For filtering or purifying beverages otherthanwater 0 0 0 1.7
8421230000 Oil or petrolfilters for internal combustion engines (b) 0 0 0 1.7
8421290000 Other(b) 0 0 0 1.7
8421310090 Other 0 0 0 1.7
8421392090 Other 0 0 0 1.7
8421394090 Other 0 0 0 1.7
8421396090 Other 0 0 0 1.7
8421399090 Other 0 0 0 1.7
8421910000 Of centrifuges, including centrifugal dryers 0 0 0 1.7
8421990000 Other 0 0 0 1.7
8422110000 Of the household type 0 0 0 2.7
8422190000 Other 0 0 0 1.7
8422200000 Machinery for cleaning or drying bottles or 0 0 0 1.7
othercontainers
8422300000 Machinery for filling, closing, sealing, or labelling 0 0 0 1.7
bottles, cans, boxes,bags or othercontainers; machinery
for capsuling bottles,jars, tubes and similar containers;

237
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

machinery for aerating beverages

8422400000 Other packing or wrapping machinery (including 0 0 0 1.7
heatshrink wrapping
8422901000 Of dishwashing machines 0 0 0 1.7
8422909000 Other 0 0 0 1.7
8423101000 Household scales 0 0 0 1.7
8423109000 Other 0 0 0 1.7
8423200000 Scales for continuous weighing of goods on conveyors 0 0 0 1.7
8423300010 Scales 0 0 0 1.7
8423300090 Other 0 0 0 1.7
8423811000 Check weighers and automatic control machines 0 0 0 1.7
operating by reference to
8423813000 Machinery for weighing and labelling prepackaged 0 0 0 1.7
goods
8423815000 Shopscales . 0 0 0 1.7
8423819000 Other. 0 0 0 1.7
8423821000 Check weighersand automatic control machines 0 0 0 1.7
operating by reference to
8423829010 Scales 0 0 0 1.7
8423829090 Other 0 0 0 1.7
8423890010 Weighbridges 0 0 0 1.7
8423890090 Other 0 0 0 1.7
8423900000 Weighing machine weights of all kinds; parts of 0 0 0 1.7
weighing machinery
8424102000 Of a weight not exceeding 21 kg (b) 0 0 0 1.7
8424108000 Other (b). 0 0 0 1.7
8424200000 Spray guns and similar appliances 0 0 0 1.7
8424300100 With heating device 0 0 0 1.7
8424300500 Not exceeding 7,5 kW 0 0 0 1.7
8424300900 Exceeding 7,5 kW 0 0 0 1.7
8424301000 Compressed air operated 0 0 0 1.7
8424309000 Other 0 0 0 1.7
8424811000 Watering appliances 0 0 0 1.7
8424813010 Appliances for projecting, dispersing or spraying liquids 0 0 0 1.7
or powders, of
8424813090 Other 0 0 0 1.7
8424819100 Sprayers and powder distributors designed to be 0 0 0 1.7
mounted on or drawn by [agricultural] tractors
8424819900 Other 0 0 0 1.7
8424890000 Other 0 0 0 1.7
8424900000 Parts 0 0 0 1.7
8427101000 With a lifting height of 1 m or more 0 0 0 4.5
8427109000 Other 0 0 0 4.5
8427201100 Rough terrain forklift and other stacking trucks 0 0 0 4.5
8427201900 Other 0 0 0 4.5
8427209000 Other 0 0 0 4.5
8427900010 Trucks with mechanically elevating platforms 0 0 0 4
8427900090 Other 0 0 0 4
8431200010 Of machinery of subheading 8427 90 00 10 0 0 0 4
8431200020 Of machinery of subheading 8427 90 00 90 0 0 0 4
8431200090 Other 0 0 0 4
8435100000 Machinery 0 0 0 1.7
8435900000 Parts 0 0 0 1.7
8436100000 Machinery for preparing animal feedingstuffs 0 0 0 1.7
8436210000 Poultry incubators and brooders 0 0 0 1.7
8436290000 Other 0 0 0 1.7

238
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8436801000 Forestry machinery 0 0 0 1.7

8436809100 Automatic drinking bowls 0 0 0 1.7
8436809900 Other 0 0 0 1.7
8436910000 Of poultrykeeping machinery or poultryincubators and 0 0 0 1.7
brooders
8436990000 Other 0 0 0 1.7
8437100000 Machines for cleaning,sorting or grading seed,grain or 0 0 0 1.7
dried leguminous vegetables
8437800010 Machinery used in the milling industry 0 0 0 1.7
8437800090 Other 0 0 0 1.7
8437900010 Of machines for cleaning, sorting or grading seed, grain 0 0 0 1.7
or dried leguminous vegetables
8437900090 Other 0 0 0 1.7
8438101000 Bakery machinery 0 0 0 1.7
8438109000 Machinery for the manufacture of macaroni, spaghetti or 0 0 0 1.7
similar products
8438200000 Machinery for the manufacture of confectionery, cocoa 0 0 0 1.7
or chocolate
8438300000 Machinery for sugar manufacture 0 0 0 1.7
8438400000 Brewery machinery 0 0 0 1.7
8438500000 Machinery for the preparation of meat or poultry 0 0 0 1.7
8438600000 Machinery for the preparation of fruits, nuts 0 0 0 1.7
orvegetables
8438801010 Tealeaf cutting or rolling machines 0 0 0 1.7
8438801090 Other 0 0 0 1.7
8438809100 For the preparation or manufacture of drink 0 0 0 1.7
8438809910 Extracting machines 0 0 0 1.7
8438809990 Other 0 0 0 1.7
8438900010 Of coffee bean husking or hulling machines; oftea leaf 0 0 0 1.7
cutting or rolling machines;of extractingmachines
8438900090 Other 0 0 0 1.7
8439100000 Machinery for making pulp of fibrous cellulosic material 0 0 0 1.7
8439200000 Machinery for making paper or paperboard 0 0 0 1.7
8439300000 Machinery for finishing paper or paperboard 0 0 0 1.7
8439911000 Of cast iron or cast steel 0 0 0 1.7
8439919000 Other 0 0 0 1.7
8439991000 Of cast iron or cast steel 0 0 0 1.7
8439999000 Other 0 0 0 1.7
8440101000 Folding machines. 0 0 0 1.7
8440102000 Collating machines and gathering machines 0 0 0 1.7
8440103000 Sewing, wire stitching and stapling machines 0 0 0 1.7
8440104000 Unsewn (perfect) binding machines 0 0 0 1.7
8440109000 Other 0 0 0 1.7
8440900000 Parts 0 0 0 1.7
8441101000 Combined reel slitting and rereeling machines 0 0 0 1.7
8441102000 Other slitting or cross cutting machines 0 0 0 1.7
8441103010 For photographic purposes 0 0 0 1.7
8441103090 Other 0 0 0 1.7
8441104010 For photographic purposes 0 0 0 1.7
8441104090 Other 0 0 0 1.7
8441108000 Other 0 0 0 1.7
8441200000 Machines for making bags, sacks or envelopes 0 0 0 1.7
8441300000 Machines for making cartons, boxes, cases, tubes,drums 0 0 0 1.7
or similar containers, other thanby moulding
8441400000 Machines for mouling articles in paper pulp,paper or 0 0 0 1.7
paperboard
8441800000 Other machinery 0 0 0 1.7

239
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8441901011 For photographic purposes 0 0 0 1.7

8441901019 Other 0 0 0 1.7
8441901090 Other 0 0 0 1.7
8441909000 Other 0 0 0 1.7
8442300010 Phototypesetting and composing machines 0 0 0 1.7
8442309910 Machinery and apparatus for stereotype printing and like 0 0 0 1.7
8442309990 Other 0 0 0 1.7
8442400000 Parts of the foregoing machinery, apparatus or 0 0 0 1.7
equipment
8442502100 For relief printing 0 0 0 1.7
8442502300 For planographic printing 0 0 0 1.7
8442502900 Other 0 0 0 1.7
8442508000 Other 0 0 0 1.7
8443110000 Reel fed 0 0 0 1.7
8443120000 Sheet fed, office type (sheet size notexceeding 22 x 36 0 0 0 1.7
cm)
8443131000 Used 0 0 0 1.7
8443133100 Not exceeding 52 x 74 cm 0 0 0 1.7
8443133500 Exceeding 52 x 74 cm but not exceeding 74 x 107 cm 0 0 0 1.7
8443133900 Exceeding 74x 107 cm 0 0 0 1.7
8443139000 Other 0 0 0 1.7
8443140000 Letterpress printing machinery, reel fed, excluding 0 0 0 1.7
flexographic printing
8443150000 Letterpress printing machinery, other than reel feed 0 0 0 1.7
excludingflexographic printing
8443160000 Flexographic printing machinery 0 0 0 1.7
8443170000 Gravure printing machinery 0 0 0 1.7
8443192000 For printing textile materials 0 0 0 1.7
8443194000 For use in the production of semiconductors (a) 0 0 0 0
8443197010 Rotary presses 0 0 0 1.7
8443197090 Other 0 0 0 1.7
8443319100 Machines performing a copying function by scanning 0 0 0 6
the original and printing the copies by means of an
electrostatic print engine
8443329100 Machines performing a copying function by scanning 0 0 0 6
the original and printing the copies by means of an
electrostatic print engine
8443329900 Other 0 0 0 2.2
8443391000 Machines performing a copying function by scanning 0 0 0 6
the original and printing the copies by means of an
electrostatic print engine
8443393900 Other 0 0 0 3
8443399000 Other 0 0 0 2.2
8443911000 Of apparatus of subheading 8443 19 40 (a) 0 0 0 0
8443919110 Of machines for printing textile materials 0 0 0 1.7
8443919190 Other 0 0 0 1.7
8443919910 Of machines for printing textile materials 0 0 0 1.7
8443919990 Other 0 0 0 1.7
8444001000 Machines for extruding 0 0 0 1.7
8444009000 Other 0 0 0 1.7
8445110000 Carding machines 0 0 0 1.7
8445120000 Combing machines 0 0 0 1.7
8445130000 Drawing or roving machines 0 0 0 1.7
8445190010 Sawgins 0 0 0 1.7
8445190090 Other 0 0 0 1.7
8445200000 Textile spinning machines 0 0 0 1.7
8445301000 Textile doubling machines 0 0 0 1.7

240
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8445309000 Textile twisting machines 0 0 0 1.7

8445400000 Textile winding (including weftwinding) or reeling 0 0 0 1.7
machines
8445900000 Other 0 0 0 1.7
8446100000 For weaving fabrics of a width not exceeding 30 cm 0 0 0 1.7
8446210000 Power looms 0 0 0 1.7
8446290000 Other 0 0 0 1.7
8446300000 For weaving fabrics of a width exceeding 30 cm, 0 0 0 1.7
shuttleless type
8447111000 Working with latch needles 0 0 0 1.7
8447119000 Other 0 0 0 1.7
8447121000 Working with latch needles . 0 0 0 1.7
8447129000 Other 0 0 0 1.7
8447202000 Warp knitting machines (including Rascheltype); 0 0 0 1.7
stitchbonding machines
8447208000 Other 0 0 0 1.7
8447900000 Other 0 0 0 1.7
8448110000 Dobbies andJacquards; card reducing, copying, 0 0 0 1.7
punching or assembling
8448190010 Auxiliary machines for use with textile spinning 0 0 0 1.7
machines
8448190090 Other 0 0 0 1.7
8448200000 Parts and accessories of machines of heading 8444 or of 0 0 0 1.7
their auxiliary machinery
8448310000 Card clothing 0 0 0 1.7
8448320000 Of machines for preparing textile fibers,otherthan card 0 0 0 1.7
clothing
8448331000 Spindles and spindle flyers 0 0 0 1.7
8448339000 Spinning rings and ring travellers 0 0 0 1.7
8448390000 Other 0 0 0 1.7
8448420000 Reeds for looms, healds and healdframes 0 0 0 1.7
8448490000 Other 0 0 0 1.7
8448519000 Other 0 0 0 1.7
8448590000 Other 0 0 0 1.7
8449000010 Machines;blocks for making hats 0 0 0 1.7
8449000090 Parts 0 0 0 1.7
8450111100 Frontloading machines 0 0 0 3
8450111900 Toploading machines 0 0 0 3
8450119000 Each of a dry linen capacity exceeding 6 kg but not 0 0 0 2.6
exceeding 10 kg
8450120000 Other machines, with builtin centrifugal drier 0 0 0 2.7
8450190000 Other 0 0 0 2.7
8450200000 Machines, each of a dry linen capacity exceeding 10 kg 0 0 0 2.2
8450900000 Parts 0 0 0 2.7
8451100000 Drycleaning machines 0 0 0 2.2
8451211000 Each of a dry linen capacity not exceeding 6 kg 0 0 0 2.2
8451219000 Each of a dry linen capacity exceeding 6 kg but not 0 0 0 2.2
exceeding 10 kg
8451290000 Other 0 0 0 2.2
8451301010 Ironing machines 0 0 0 2.2
8451301090 Other 0 0 0 2.2
8451303010 Ironing machines 0 0 0 2.2
8451303090 Other 0 0 0 2.2
8451308010 Ironing machines 0 0 0 2.2
8451308090 Other 0 0 0 2.2
8451400000 Washing, bleaching or dyeing machines 0 0 0 2.2
8451500000 Machines for reeling, unreeling, folding, cuttingor 0 0 0 2.2
pinking textile fabrics

241
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8451801000 Machines used in the manufacture of linoleum or other 0 0 0 2.2

floor coverings for applying the paste tothe base fabric
or other support
8451803000 Machines for dressing or finishing 0 0 0 2.2
8451808000 Other 0 0 0 2.2
8451900000 Parts 0 0 0 2.2
8452101100 Sewing machines having a value (not including frames, 0 0 0 5.7
tables or furniture) of more than 65EUR each
8452101900 Other 0 0 0 9.7
8452109000 Other sewing machines and other sewing machineheads 0 0 0 3.7
8452210000 Automatic units 0 0 0 3.7
8452290000 Other 0 0 0 3.7
8452301000 With single flat shank 0 0 0 2.7
8452309000 Other 0 0 0 2.7
8452400010 Furniture, bases and covers for sewingmachines 0 0 0 2.7
8452400090 Parts 0 0 0 2.7
8452900000 Other parts of sewing machines 0 0 0 2.7
8453100000 Machinery for preparing, tanning or working hides, 0 0 0 1.7
skins or leather
8453200000 Machinery for making or repairing footwear 0 0 0 1.7
8453800000 Other machinery 0 0 0 1.7
8453900000 Parts 0 0 0 1.7
8454100000 Converters 0 0 0 1.7
8454200000 Ingot moulds and ladles 0 0 0 1.7
8454301000 For casting under pressure 0 0 0 1.7
8454309000 Other 0 0 0 1.7
8454900000 Parts 0 0 0 1.7
8455100000 Tube mills 0 0 0 2.7
8455210000 Hot or combination hot and cold 0 0 0 2.7
8455220000 Cold 0 0 0 2.7
8455301000 Of cast iron 0 0 0 2.7
8455303100 Hotrolling workrolls; hotrolling and cold rolling backup 0 0 0 2.7
rolls
8455303900 Coldrolling workrolls 0 0 0 2.7
8455309000 Of cast or wrought steel 0 0 0 2.7
8455900000 Other parts 0 0 0 2.7
8456100010 For working metals and metal carbides 0 0 0 4.5
8456100020 For working stone, ceramics, concrete, asbestoscement 0 0 0 4.5
and like mineral materials
8456100030 For working wood,cork, bone, ebonite,artificial plastic 0 0 0 4.5
materials or other hard carving materials
8456100090 Other 0 0 0 4.5
8456200010 For working metals and metal carbides 0 0 0 3.5
8456200020 For working stone, ceramics, concrete, asbestos cement 0 0 0 3.5
and like mineral materials
8456200090 Other 0 0 0 3.5
8456301100 Wirecut 0 0 0 3.5
8456301910 For working metals and metal carbides 0 0 0 3.5
8456301920 For working stone, ceramics, concrete, asbestoscement 0 0 0 3.5
and like mineral materials
8456301990 Other 0 0 0 3.5
8456309010 For working metals and metal carbides 0 0 0 3.5
8456309020 For working stone, ceramics, concrete, asbestoscement 0 0 0 3.5
and like mineral materials
8456309090 Other 0 0 0 3.5
8456900010 For working metals and metal carbides 0 0 0 3.5
8456900020 For working stone, ceramics, concrete, asbestoscement 0 0 0 3.5
and like mineral materials

242
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8456900030 For working wood,cork, bone, ebonite,artificial 0 0 0 3.5

8456900090 Electrolitic polishing apparatus 0 0 0 3.5
8457101000 Horizontal. 0 0 0 2.7
8457109000 Other 0 0 0 2.7
8457200000 Unit construction machines (single station) 0 0 0 2.7
8457301000 Numerically controlled. 0 0 0 2.7
8457309000 Other 0 0 0 2.7
8458112000 Turning centres 0 0 0 2.7
8458114100 Single spindle 0 0 0 2.7
8458114900 Multispindle 0 0 0 2.7
8458118000 Other 0 0 0 2.7
8458192000 Centre lathes (engine or toolroom) 0 0 0 2.7
8458194000 Automatic lathes 0 0 0 2.7
8458198000 Other 0 0 0 2.7
8458912000 Turning centres 0 0 0 2.7
8458918000 Other 0 0 0 2.7
8458990000 Other 0 0 0 2.7
8459100000 Waytype unit head machines 0 0 0 2.7
8459210000 Numerically controlled 0 0 0 2.7
8459290000 Other 0 0 0 2.7
8459310000 Numerically controlled 0 0 0 1.7
8459390000 Other 0 0 0 1.7
8459401000 Numerically controlled 0 0 0 1.7
8459409000 Other 0 0 0 1.7
8459510000 Numerically controlled 0 0 0 2.7
8459590000 Other 0 0 0 2.7
8459611000 Tool milling machines 0 0 0 2.7
8459619000 Other 0 0 0 2.7
8459691000 Tool milling machines 0 0 0 2.7
8459699000 Other 0 0 0 2.7
8459700000 Other threading or tapping machines 0 0 0 2.7
8460110000 Numerically controlled 0 0 0 2.7
8460190000 Other 0 0 0 2.7
8460211100 Internal cylindrical grinding machines 0 0 0 2.7
8460211500 Centreless grinding machines 0 0 0 2.7
8460211900 Other 0 0 0 2.7
8460219000 Other 0 0 0 2.7
8460291100 Internal cylindrical grinding machines 0 0 0 2.7
8460291900 Other 0 0 0 2.7
8460299000 Other 0 0 0 2.7
8460310000 Numerically controlled 0 0 0 1.7
8460390000 Other 0 0 0 1.7
8460401000 Numerically controlled 0 0 0 1.7
8460409000 Other 0 0 0 1.7
8460901000 Fitted with a micrometric adjusting system, in which the 0 0 0 2.7
positioning in any one axis can be set up to an accuracy
of at least 0,01 mm
8460909000 Other 0 0 0 1.7
8461200000 Shaping or slotting machines 0 0 0 1.7
8461301000 Numerically controlled 0 0 0 1.7
8461309000 Other 0 0 0 1.7
8461401100 Numerically controlled 0 0 0 2.7
8461401900 Other 0 0 0 2.7
8461403100 Numerically controlled 0 0 0 1.7

243
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8461403900 Other 0 0 0 1.7

8461407100 Numerically controlled 0 0 0 2.7
8461407900 Other 0 0 0 2.7
8461409000 Other 0 0 0 1.7
8461501100 Circular saws 0 0 0 1.7
8461501900 Other 0 0 0 1.7
8461509000 Cuttingoff machines 0 0 0 1.7
8461900000 Other 0 0 0 2.7
8462101000 Numerically controlled 0 0 0 2.7
8462109000 Other 0 0 0 1.7
8462211000 For working flat products 0 0 0 2.7
8462218000 Other 0 0 0 2.7
8462291000 For working flat products 0 0 0 1.7
8462299100 Hydraulic 0 0 0 1.7
8462299800 Other 0 0 0 1.7
8462310000 Numerically controlled 0 0 0 2.7
8462391000 For working flat products 0 0 0 1.7
8462399100 Hydraulic 0 0 0 1.7
8462399900 Other 0 0 0 1.7
8462411000 For working flat products 0 0 0 2.7
8462419000 Other 0 0 0 2.7
8462491000 For working flat products 0 0 0 1.7
8462499000 Other 0 0 0 1.7
8462911000 Presses for moulding metallic powders by sintering or 0 0 0 2.7
presses for compressing scrap metal into bales
8462915000 Numerically controlled 0 0 0 2.7
8462919000 Other 0 0 0 2.7
8462991000 Presses for moulding metallic powders by sintering or 0 0 0 2.7
presses for compressing scrap metal into bales
8462995000 Numerically controlled 0 0 0 2.7
8462999000 Other 0 0 0 2.7
8463101000 Drawbenches for wire 0 0 0 2.7
8463109000 Other 0 0 0 2.7
8463200000 Thread rolling machines 0 0 0 2.7
8463300000 Machines for working wire 0 0 0 2.7
8463900000 Other 0 0 0 2.7
8464100000 Sawing machines 0 0 0 2.2
8464201100 Optical glass 0 0 0 2.2
8464201900 Other 0 0 0 2.2
8464202000 For working ceramics 0 0 0 2.2
8464209500 Other 0 0 0 2.2
8464902000 For working ceramics 0 0 0 2.2
8464908000 Other 0 0 0 2.2
8465101000 With manual transfer of workpiece between each 0 0 0 2.7
8465109000 With automatic transfer of workpiece between each 0 0 0 2.7
operation
8465911000 Band saws 0 0 0 2.7
8465912000 Circular saws 0 0 0 2.7
8465919000 Other 0 0 0 2.7
8465920000 Planing, milling or moulding (by cutting)machines 0 0 0 2.7
8465930000 Grinding, sanding or polishing machines 0 0 0 2.7
8465940000 Bending or assembling machines 0 0 0 2.7
8465950000 Drilling or morticing machines 0 0 0 2.7
8465960000 Splitting, slicing or paring machines 0 0 0 2.7
8465991000 Lathes 0 0 0 2.7

244
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8465999000 Other 0 0 0 2.7

8466102000 Arbors, collets and sleeves 0 0 0 1.2
8466103100 For lathes 0 0 0 1.2
8466103800 Other 0 0 0 1.2
8466108000 Selfopening dieheads 0 0 0 1.2
8466202000 Jigs and fixtures for specific applications; sets of 0 0 0 1.2
standard jig and fixture
8466209100 For lathes 0 0 0 1.2
8466209800 Other 0 0 0 1.2
8466300000 Dividing heads and other special attachments for 0 0 0 1.2
machinetools
8466912000 Of cast iron or cast steel 0 0 0 1.2
8466919500 Other 0 0 0 1.2
8466922000 Of cast iron or cast steel 0 0 0 1.2
8466928000 Other 0 0 0 1.2
8466930000 For machines of headings 8456 to 8461: 0 0 0 1.2
8466940010 Presses for moulding metallic powders by sintering or 0 0 0 1.2
presses for compressing scrap metal into bales
8466940090 Other 0 0 0 1.2
8467111000 Metal working 0 0 0 1.7
8467119000 Other 0 0 0 1.7
8467190000 Other 0 0 0 1.7
8467211000 Capable of operation without an external source power 0 0 0 2.7
8467219100 Electropneumatic 0 0 0 2.7
8467219900 Other 0 0 0 2.7
8467221000 Chainsaws 0 0 0 2.7
8467223000 Circular saws 0 0 0 2.7
8467229000 Other 0 0 0 2.7
8467291000 Of a kind used for working textile materials 0 0 0 2.7
8467293000 Capable of operation without an external source power 0 0 0 2.7
8467295100 Angle grinders 0 0 0 2.7
8467295300 Belt sanders 0 0 0 2.7
8467295900 Other 0 0 0 2.7
8467297000 Planers 0 0 0 2.7
8467298000 Hedje trimmers and lawn edge cutters 0 0 0 2.7
8467299000 Other 0 0 0 2.7
8467810000 Chain saws 0 0 0 1.7
8467890011 Drilling machines 0 0 0 1.7
8467890019 Other 0 0 0 1.7
8467890090 Other 0 0 0 1.7
8467910000 Of chain saws 0 0 0 1.7
8467920000 Of pneumatic tools 0 0 0 1.7
8467990011 Of drilling machines 0 0 0 1.7
8467990019 Other 0 0 0 1.7
8467990020 Of self contained electric motors 0 0 0 1.7
8467990090 Other 0 0 0 1.7
8468100000 Handheld blow pipes 0 0 0 2.2
8468200000 Other gasoperated machinery and apparatus 0 0 0 2.2
8468800000 Other machinery and apparatus 0 0 0 2.2
8468900010 Of machinery and apparatus for soldering, brazing or 0 0 0 2.2
welding
8468900090 Other 0 0 0 2.2
8469009100 Electric 0 0 0 2.3
8469009900 Other 0 0 0 2.5
8472100000 Duplicating machines 0 0 0 2

245
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8472300000 Machines for sorting or folding mail or forinserting mail 0 0 0 2.2

in envelopes or
8472901000 Coinsorting, coincounting or coinwrapping machines 0 0 0 2.2
8472907010 Chequewriting machines 0 0 0 2.2
8472907020 Addressing machines 0 0 0 2.2
8472907030 Address plateembossingmachines 0 0 0 2.2
8472907090 Other 0 0 0 2.2
8473101900 Other 0 0 0 3
8473401800 Other 0 0 0 3
8475100000 Machines for assembling electric or electroniclamps, 0 0 0 1.7
tubes or valvesor flashbulbs, in glassenvelopes
8475210000 Machines for making optical fibres and preforms thereof 0 0 0 1.7
8475290000 Other 0 0 0 1.7
8475900000 Parts 0 0 0 1.7
8476210000 Incorporating heating or refrigerating devices 0 0 0 1.7
8476290000 Other 0 0 0 1.7
8476810000 Incorporating heating or refrigerating devices 0 0 0 1.7
8476890000 Other 0 0 0 1.7
8476900000 Parts 0 0 0 1.7
8477100000 Injectionmoulding machines : 0 0 0 1.7
8477200000 Extruders 0 0 0 1.7
8477300000 Blow moulding machines 0 0 0 1.7
8477400000 Vacuum moulding machines and 0 0 0 1.7
otherthermoformingmachines
8477510000 For moulding or retreading pneumatic tyres or for 0 0 0 1.7
moulding orotherwise forming innertubes
8477591000 Presses 0 0 0 1.7
8477598000 Other 0 0 0 1.7
8477801100 Machines for processing reactive resins 0 0 0 1.7
8477801900 Other 0 0 0 1.7
8477809100 Size reduction equipment 0 0 0 1.7
8477809300 Mixers, kneaders and agitators 0 0 0 1.7
8477809500 Cutting, spliting and peeling machines 0 0 0 1.7
8477809900 Other 0 0 0 1.7
8477901000 Of cast iron or cast steel 0 0 0 1.7
8477908000 Other 0 0 0 1.7
8478100000 Machinery 0 0 0 1.7
8478900000 Parts 0 0 0 1.7
8479200000 Machinery for the extraction or preparation of animal or 0 0 0 1.7
fixed vegetable fats or oils
8479301000 Presses 0 0 0 1.7
8479309000 Other 0 0 0 1.7
8479400000 Rope or cablemaking machines 0 0 0 1.7
8479500000 Industrial robots, not elsewhere specified orincluded 0 0 0 1.7
8479600000 Evaporative air coolers 0 0 0 1.7
8479810000 For treating metal, including electric wire coilwinders 0 0 0 1.7
8479820000 Mixing, kneading, crushing, grinding,screening, sifting, 0 0 0 1.7
homogenising, emulsifyingor stirring machines
8479893000 Mobile hydraulic powered mine roof supports 0 0 0 1.7
8479896000 Central greasing systems 0 0 0 1.7
8479899100 Machines for glazing and decorating ceramic products 0 0 0 1.7
8479899710 Machinery for use in manufacture of earthenware 0 0 0 1.7
articles
8479899720 Machinery formaking brushes;pump type automatic 0 0 0 1.7
machine greasers; automatic shoe brushing machines
8479899730 Needle roller bearings 0 0 0 1.7
8479899790 Other 0 0 0 1.7

246
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8479902010 Of underwater blowpipes;of apparatus for cutting or 0 0 0 1.7

piercing rock and concrete (b)
8479902090 Other(b) 0 0 0 1.7
8479908010 Of underwater blowpipes;of apparatus for cutting or 0 0 0 1.7
piercing rock and concrete (b)
8479908090 Other(b) 0 0 0 1.7
8480100000 Moulding boxes for metal foundry 0 0 0 1.7
8480200000 Mould bases 0 0 0 1.7
8480301000 Of wood 0 0 0 1.7
8480309010 Of iron and steel or of aluminium 0 0 0 2.7
8480309020 Of copper 0 0 0 2.7
8480309080 Of plastics 0 0 0 2.7
8480410000 Injection or compression types 0 0 0 1.7
8480490000 Other 0 0 0 1.7
8480500000 Moulds for glass 0 0 0 1.7
8480601000 Compression types 0 0 0 1.7
8480609000 Other 0 0 0 1.7
8480710000 Injection or compression types : 0 0 0 1.7
8480790000 Other 0 0 0 1.7
8481100500 Combined with filters or lubricators 0 0 0 2.2
8481101900 Of cast iron or steel: 0 0 0 2.2
8481109900 Other 0 0 0 2.2
8481201000 Valves for the control of oleohydraulic 0 0 0 2.2
powertransmission
8481209000 Valves for the control of pneumatic powertransmission 0 0 0 2.2
8481309100 Of cast iron or steel 0 0 0 2.2
8481309900 Other 0 0 0 2.2
8481401000 Of cast iron or steel 0 0 0 2.2
8481409000 Other 0 0 0 2.2
8481801100 Mixing valves 0 0 0 2.2
8481801900 Other 0 0 0 2.2
8481803100 Thermostatic valves 0 0 0 2.2
8481803900 Other 0 0 0 2.2
8481804000 Valves for pneumatic tyres and inner tubes 0 0 0 2.2
8481805100 Temperature regulators 0 0 0 2.2
8481805900 Other 0 0 0 2.2
8481806100 Of cast iron 0 0 0 2.2
8481806300 Of steel 0 0 0 2.2
8481806900 Other 0 0 0 2.2
8481807100 Of cast iron 0 0 0 2.2
8481807300 Of steel 0 0 0 2.2
8481807900 Other 0 0 0 2.2
8481808100 Ball and plug valves 0 0 0 2.2
8481808500 Butterfly valves 0 0 0 2.2
8481808700 Diaphragm valves 0 0 0 2.2
8481809900 Other 0 0 0 2.2
8481900000 Parts 0 0 0 2.2
8482101000 With greatest external diameter not exceeding 30 mm 0 0 0 8
8482109000 Other 0 0 0 8
8482200000 Tapered roller bearings, including cone and tapered 0 0 0 8
roller assemblies
8482300000 Spherical roller bearings 0 0 0 8
8482400000 Needle roller bearings 0 0 0 8
8482500000 Other cylindrical roller bearings 0 0 0 8
8482800000 Other, including combined ball/roller bearings 0 0 0 8

247
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8482911000 Tapered rollers 0 0 0 8

8482919000 Other 0 0 0 8
8482990000 Other 0 0 0 7.7
8483102190 Other 0 0 0 4
8483102590 Other 0 0 0 4
8483102990 Other 0 0 0 4
8483105090 Other 0 0 0 4
8483109590 Other 0 0 0 4
8483201000 Of a kind used in aircraft and spacecraft 0 0 0 6
8483209000 Other 0 0 0 6
8483303290 Other 0 0 0 5.7
8483303890 Other 0 0 0 3.4
8483308090 Other 0 0 0 3.4
8483402190 Other 0 0 0 3.7
8483402390 Other 0 0 0 3.7
8483402590 Other 0 0 0 3.7
8483402990 Other 0 0 0 3.7
8483403020 Ballscrews 0 0 0 3.7
8483403030 Roller screws 0 0 0 3.7
8483405190 Other 0 0 0 3.7
8483405990 Other 0 0 0 3.7
8483409090 Other 0 0 0 3.7
8483502000 Of cast iron or cast steel 0 0 0 2.7
8483508000 Other 0 0 0 2.7
8483602090 Other 0 0 0 2.7
8483608090 Other 0 0 0 2.7
8483902090 Other 0 0 0 5.7
8483908190 Other 0 0 0 2.7
8483908990 Other 0 0 0 2.7
8484100000 Gaskets and similar joints of metal sheeting combined 0 0 0 1.7
with othermaterial or of two or more layers of metal(b)
8484200000 Mechanical seals 0 0 0 1.7
8484900000 Other(b) 0 0 0 1.7
8486100000 Machines and apparatus for the manufacture of boules or 0 0 0 1.7
wafers
8486201000 Machinetools operated by ultrasonic process 0 0 0 3.5
8486901000 Tool holders and selfopening dieheads; workholders 0 0 0 1.2
8486907000 Parts and accessories for machinetools operated by 0 0 0 1.2
ultrasonic process
8487101000 Of bronze 0 0 0 1.7
8487109000 Other 0 0 0 1.7
8487901000 Of nonmalleable cast iron 0 0 0 1.7
8487903000 Of malleable cast iron 0 0 0 1.7
8487905100 Of cast steel 0 0 0 1.7
8487905300 Of opendie forged iron or steel 0 0 0 1.7
8487905500 Of closeddie forged iron or steel 0 0 0 1.7
8487905900 Other 0 0 0 1.7
8487909000 Other 0 0 0 1.7
8501101000 Synchronous motors of an output not exceeding 18 W 0 0 0 4.7
8501109100 UniversalAC/DC motors 0 0 0 2.7
8501109310 For use in toys 0 0 0 2.7
8501109390 Other 0 0 0 2.7
8501109910 For use in toys 0 0 0 2.7
8501109990 Other 0 0 0 2.7
8501200090 Other 0 0 0 2.7

248
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8501310090 Other 0 0 0 2.7

8501322019 Other 0 0 0 2.7
8501328019 Other 0 0 0 2.7
8501330031 Motors 0 0 0 2.7
8501330041 Of an output exceeding 75 kW butless than 100 kW 0 0 0 2.7
8501330042 Of an output 100 kW 0 0 0 2.7
8501330043 Of an output exceeding100 kW 0 0 0 2.7
8501345000 Traction motors 0 0 0 2.7
8501349210 Motors 0 0 0 2.7
8501349230 Other generators 0 0 0 2.7
8501349810 Motors 0 0 0 2.7
8501349830 Other generators 0 0 0 2.7
8501402011 Of an output between 735-750 W 0 0 0 2.7
8501402019 Other 0 0 0 2.7
8501402021 Of an output between 735-750 W 0 0 0 2.7
8501402029 Other 0 0 0 2.7
8501408011 Of an output less than 7,5 kW 0 0 0 2.7
8501408012 Of an output7,5 kW or more but not exceeding 150 kW 0 0 0 2.7
(b)
8501408013 Of an output exceeding 150 kW 0 0 0 2.7
8501510090 Other 0 0 0 2.7
8501522090 Other 0 0 0 2.7
8501523090 Other 0 0 0 2.7
8501529090 Other 0 0 0 2.7
8501535000 Traction motors 0 0 0 2.7
8501538190 Other 0 0 0 2.7
8501539400 Of an output exceeding 375 kW but not exceeding 750 0 0 0 2.7
kW
8501539900 Of an output exceeding 750 kW 0 0 0 2.7
8501612090 Other 0 0 0 2.7
8501618090 Other 0 0 0 2.7
8501620091 Of an output not exceeding 100 kVA(a) 0 0 0 2.7
8501620092 Of an output 100 kVA (a) 0 0 0 2.7
8501620093 Of an outputexceeding 100 kVAbut not exceeding 375 0 0 0 2.7
kVA (a)
8501630000 Of an output exceeding 375 kVAbut not exceeding 750 0 0 0 2.7
kVA (b)
8501640000 Of an output exceeding 750 kVA 0 0 0 2.7
8502112090 Other 0 0 0 2.7
8502118090 Other 0 0 0 2.7
8502120021 Of an output not exceeding 100 kVA 0 0 0 2.7
8502120022 Of an output 100 kVA 0 0 0 2.7
8502120023 Of an outputexceeding 100 kVA 0 0 0 2.7
8502132090 Other 0 0 0 2.7
8502134090 Other 0 0 0 2.7
8502138090 Other 0 0 0 2.7
8502202090 Other 0 0 0 2.7
8502204020 Of an output exceeding 7,5 kVAbut less than 100 kVA 0 0 0 2.7
8502204030 Of an output100 kVA 0 0 0 2.7
8502204040 Of an output exceeding 100 kVAbut not exceeding 375 0 0 0 2.7
kVA
8502206090 Other 0 0 0 2.7
8502208090 Other 0 0 0 2.7
8502310021 Of an output not exceeding 100 kVA 0 0 0 2.7
8502310022 Of an output 100 kVA 0 0 0 2.7
8502310023 Of an outputexceeding 100 kVA 0 0 0 2.7

249
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8502392011 Of an output not exceeding 100 kVA 0 0 0 2.7

8502392012 Of an output 100 kVA 0 0 0 2.7
8502392013 Of an outputexceeding 100 kVA 0 0 0 2.7
8502398011 Of an output not exceeding 100 kVA 0 0 0 2.7
8502398012 Of an output 100 kVA 0 0 0 2.7
8502398013 Of an outputexceeding 100 kVA 0 0 0 2.7
8502400090 Other 0 0 0 2.7
8503001000 Non-magnetic retaining rings 0 0 0 2.7
8503009110 For toy motors 0 0 0 2.7
8503009190 Other 0 0 0 2.7
8503009910 For toy motors 0 0 0 2.7
8503009990 Other 0 0 0 2.7
8504102090 Other 0 0 0 3.7
8504108090 Other 0 0 0 3.7
8504210000 Having a power handling capacity not exceeding 650 0 0 0 3.7
kVA
8504221000 Exceeding 650 kVA but not exceeding 1600 kVA 0 0 0 3.7
8504229010 Less than 35 000 V and 2 000kVA 0 0 0 3.7
8504229020 Exceeding 35 000 V and 2 000kVA but not exceeding 0 0 0 3.7
10 000 kVA
8504229090 Other 0 0 0 3.7
8504230000 Having a power handling capacityexceeding10000 kVA 0 0 0 3.7
8504312100 For voltage measurement (b) 0 0 0 3.7
8504312900 Other (b) 0 0 0 3.7
8504318010 For toys (b) 0 0 0 3.7
8504319090 Other (b) 0 0 0 3.7
8504322000 Measuring transformers (b) 0 0 0 3.7
8504328010 For toys (b) 0 0 0 3.7
8504328090 Other (b) 0 0 0 3.7
8504330000 Having a power handling capacityexceeding 16 kVA but 0 0 0 3.7
not exceeding 500 kVA (b)
8504340000 Having a power handling capacity exceeding 500 kVA 0 0 0 3.7
8504404090 Other 0 0 0 3.3
8504405590 Other 0 0 0 3.3
8504408190 Other 0 0 0 3.3
8504408490 Other 0 0 0 3.3
8504408890 Other 0 0 0 3.3
8504409090 Other 0 0 0 3.3
8504509500 Other (b) 0 0 0 3.7
8504901100 Ferrite cores 0 0 0 2.2
8504901810 For toys 0 0 0 2.2
8504901890 Other 0 0 0 2.2
8504909900 Other 0 0 0 2.2
8505110000 Of metal 0 0 0 2.2
8505191000 Permanent magnets of agglomerated ferrite 0 0 0 2.2
8505199000 Other 0 0 0 2.2
8505200000 Electro-magnetic couplings, clutches and brakes 0 0 0 2.2
8505901000 Electro-magnets 0 0 0 1.8
8505903000 Electro-magnetic or permanent magnet chucks, clamps 0 0 0 1.8
and similar holding devices
8505905000 Electromagnetic lifting heads 0 0 0 2.2
8505909000 Parts 0 0 0 1.8
8506101100 Cylindrical cells 0 0 0 4.7
8506101500 Button cells 0 0 0 4.7
8506101900 Other 0 0 0 4.7

250
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8506109100 Cylindrical cells 0 0 0 4.7

8506109500 Button cells 0 0 0 4.7
8506109900 Other 0 0 0 4.7
8506301000 Cylindrical cells 0 0 0 4.7
8506303000 Button cells 0 0 0 4.7
8506309000 Other 0 0 0 4.7
8506401000 Cylindrical cells 0 0 0 4.7
8506403000 Button cells 0 0 0 4.7
8506409000 Other 0 0 0 4.7
8506501000 Cylindrical cells 0 0 0 4.7
8506503000 Button cells 0 0 0 4.7
8506509000 Other 0 0 0 4.7
8506601000 Cylindrical cells 0 0 0 4.7
8506603000 Button cells 0 0 0 4.7
8506609000 Other 0 0 0 4.7
8506801100 Cylindrical cells 0 0 0 4.7
8506801500 Button cells 0 0 0 4.7
8506809000 Other 0 0 0 4.7
8506900000 Parts 0 0 0 4.7
8507104100 Working with liquid electrolyte (b) 0 0 0 3.7
8507104900 Other (b) 0 0 0 3.7
8507109200 Working with liquid electrolyte (b) 0 0 0 3.7
8507109800 Other (b) 0 0 0 3.7
8507204100 Working with liquid electrolyte (b) 0 0 0 3.7
8507204900 Other (b) 0 0 0 3.7
8507209200 Working with liquid electrolyte (b) 0 0 0 3.7
8507209800 Other (b) 0 0 0 3.7
8507302000 Hermetically sealed (b) 0 0 0 2.6
8507308100 Traction accumulators (b) 0 0 0 2.6
8507308900 Other (b) 0 0 0 2.6
8507400000 Nickel-iron (b) 0 0 0 2.7
8507802000 Nickel-hydride (b) 0 0 0 2.7
8507803000 Lithium-ion (b) 0 0 0 2.7
8507808000 Other (b) 0 0 0 2.7
8507902000 Plates for accumulators 0 0 0 2.7
8507903000 Separators 0 0 0 2.7
8507909000 Other 0 0 0 2.7
8508110000 Of a power not exceeding 1500 W and having a dust bag 0 0 0 2.2
or other receptable capacity not exceeding 20 l
8508190000 Other 0 0 0 1.7
8508600000 Other vacuum cleaners 0 0 0 1.7
8508700000 Parts 0 0 0 1.7
8509400000 Food grinders and mixers; fruit or vegetablejuice 0 0 0 2.2
extractors
8509800000 Other appliances 0 0 0 2.2
8509900000 Parts 0 0 0 2.2
8510100000 Shavers 0 0 0 2.2
8510200000 Hair clippers 0 0 0 2.2
8510300000 Hair-removing appliances 0 0 0 2.2
8510900010 Of shavers and hair removing appliances 0 0 0 2.2
8510900020 Blades for hair clippers and animal shears 0 0 0 2.2
8510900090 Other 0 0 0 2.2
8511100090 Other 0 0 0 3.2
8511200090 Other 0 0 0 3.2
8511300090 Other 0 0 0 3.2

251
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8511400090 Other 0 0 0 3.2

8511500090 Other 0 0 0 3.2
8511800090 Other 0 0 0 3.2
8511900000 Parts 0 0 0 3.2
8512100000 Lighting or visual signalling equipment of a kind used 0 0 0 2.7
on bicycles
8512200000 Other lighting or visual signalling equipment 0 0 0 2.7
8512300000 Sound signalling equipment 0 0 0 2.7
8512301000 For use in civil aircraft (a) 0 0 0 2.2
8512309000 Other 0 0 0 2.7
8512400000 Windscreen wipers, defrosters and demisters 0 0 0 2.7
8512900000 Parts 0 0 0 2.7
8512901000 Of apparatus of subheading 8512 30 10 0 0 0 2.2
8512909000 Other 0 0 0 2.7
8513100010 Miners lamp 0 0 0 5.7
8513100090 Other 0 0 0 5.7
8513900010 Of miners lamp 0 0 0 5.7
8513900090 Other 0 0 0 5.7
8514101000 Bakery and biscuit ovens 0 0 0 2.2
8514108000 Other 0 0 0 2.2
8514201000 Induction furnaces and ovens 0 0 0 2.2
8514208000 Dielectric furnaces and ovens 0 0 0 2.2
8514301900 Infra-red radiation ovens: 0 0 0 2.2
8514309900 Other 0 0 0 2.2
8514400000 Other induction or dielectric heating equipment 0 0 0 2.2
8514900000 Parts: 0 0 0 2.2
8515110000 Soldering irons and guns 0 0 0 2.7
8515190000 Other 0 0 0 2.7
8515210000 Fully or partly automatic 0 0 0 2.7
8515291000 For butt welding 0 0 0 2.7
8515299000 Other 0 0 0 2.7
8515310000 Fully or partly automatic 0 0 0 2.7
8515391300 Transformers 0 0 0 2.7
8515391800 Generators or rotary converters or static converters, 0 0 0 2.7
rectifiers or rectifyingapparatus
8515399000 Other 0 0 0 2.7
8515801110 Ultrasonic welding machines 0 0 0 2.7
8515801190 Other 0 0 0 2.7
8515801910 Electric machines and apparatus for hot spraying of 0 0 0 2.7
metals or sintered metal carbides
8515801990 Other 0 0 0 2.7
8515809110 Ultrasonic welding machines 0 0 0 2.7
8515809190 Other 0 0 0 2.7
8515809900 Other 0 0 0 2.7
8515900010 Of electric machines and apparatus for hot spraying of 0 0 0 2.7
metals or sintered metalcarbides and ultrasonic welding
machines
8515900090 Other 0 0 0 2.7
8516101100 Instantaneous water heaters 0 0 0 2.7
8516101900 Other 0 0 0 2.7
8516109000 Immersion heaters 0 0 0 2.7
8516210000 Storage heating radiators 0 0 0 2.7
8516291000 Liquid filled radiators 0 0 0 2.7
8516295000 Convection heaters 0 0 0 2.7
8516299100 With built-in fan 0 0 0 2.7
8516299900 Other 0 0 0 2.7

252
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8516311000 Drying hoods 0 0 0 2.7

8516319000 Other 0 0 0 2.7
8516320000 Other hair-dressing apparatus 0 0 0 2.7
8516330000 Hand-drying apparatus 0 0 0 2.7
8516401000 Steam smoothing irons 0 0 0 2.7
8516409000 Other 0 0 0 2.7
8516500000 Microwave ovens 0 0 1.5 5
8516601000 Cookers (incorporating at least an oven and a hob) 0 0 0 2.7
8516605100 Hobs for building-in 0 0 0 2.7
8516605900 Other 0 0 0 2.7
8516607000 Grillers and roasters 0 0 0 2.7
8516608000 Ovens for building-in 0 0 0 2.7
8516609000 Other 0 0 0 2.7
8516710000 Coffee or tea makers 0 0 0 2.7
8516720000 Toasters 0 0 0 2.7
8516792000 Deep fat fryers 0 0 0 2.7
8516797000 Other 0 0 0 2.7
8516802000 Assembled with an insulated former 0 0 0 2.7
8516808000 Other 0 0 0 2.7
8516900000 Parts 0 0 0 2.7
8517693900 Other 0 0 0 9.3
8517701500 Telescopic and whip-type aerials for portable apparatus 0 0 0 5
or for apparatusfor fitting in motor vehicles
8517701900 Other 0 0 0 3.6
8518109510 Microphones of line telephonic apparatus (b) 0 0 0 2.5
8518109590 Other (b) 0 0 0 2.5
8518210000 Single loudspeakers, mounted in their enclosures(b) 0 0 0 4.5
8518220000 Multiple loudspeakers, mounted in the same enclosure 0 0 0 4.5
(b)
8518299500 Other (b) 0 0 0 3
8518309520 Of line telephonic apparatus 0 0 0 2
8518309530 Of line telegraphic apparatus 0 0 0 2
8518309590 Other 0 0 0 2
8518403000 Telephonic and measurement amplifiers (b) 0 0 0 3
8518408100 With only one channel (b) 0 0 0 4.5
8518408900 Other (b) 0 0 0 4.5
8518500000 Electric sound amplifier sets (b) 0 0 0 2
8518900010 Of line telephonic apparatus 0 0 0 2
8518900020 Of microphones of line telegraphic apparatus 0 0 0 2
8518900030 Of microphones and stands thereof 0 0 0 2
8518900040 Of line telegraphic apparatus 0 0 0 2
8518900050 Of loudspeakers 0 0 0 2
8519201000 Coin or disc-operated record players 0 0 2.5 6
8519209100 With laser reading system 0 0 6 9.5
8519209900 Other 0 0 0 4.5
8519300000 Turntables (record-decks) 0 0 0 2
8519811100 Transcribing machines 0 0 1.5 5
8519812100 With an analogue and digital reading system 0 0 5.5 9
8519812500 Other 0 0 0 2
8519813100 Of a kind used in motor vehicles, of a type using discs of 0 0 5.5 9
a diameter not exceeding 6,5 cm
8519813500 Other 0 0 6 9.5
8519814500 Other 0 0 0 4.5
8519815100 Dictating machines not capable of operating without an 0 0 0 4
external source

253
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8519816100 Other 0 0 0 2
8519817500 Other 0 0 0 2
8519818100 Using magnetic tapes on reels, allowing sound recording 0 0 0 2
or reproduction either at a single speed of 19 cm per
second or at several speeds if those comprise ' only 19
cm per second and lower speeds
8519818500 Other 0 0 3.5 7
8519819500 Other (b) 0 0 0 2
8519891100 Record-players, other than those of subheading 8519 20 0 0 0 2
8519891500 Transcribing machines 0 0 1.5 5
8519891900 Other 0 0 0 4.5
8519899010 Cinematographic sound recording or reproducing 0 0 0 2
apparatus
8519899090 Other (b) 0 0 0 2
8521102000 Of a width not exceeding 1,3 cm and allowingrecording 0 0 9.5 13
or reproduction at a tape speed not exceeding 50 mm per
second
8521109500 Other (b) 0 0 4.5 8
8521900000 Other 0 0 9.8 13.9
8522100000 Pick-up cartridges 0 0 0 4
8522904910 Of cinematographic sound recording andreproducing 0 0 0 4
apparatus
8522904990 Other 0 0 0 4
8522908010 Of cinematographic sound recording and reproducing 0 0 0 4
apparatus
8522908090 Other 0 0 0 4
8523210000 Cards incorporating a magnetic stripe 0 0 0 3.5
8523293900 Other 0 0 0 3.5
8523299000 Other 0 0 0 3.5
8523403100 Of a diameter not exceeding 6,5 cm 0 0 0 3.5
8523403900 Of a diameter exceeding 6,5 cm 0 0 0 3.5
8523405100 Digital versatile discs (DVD) 0 0 0 3.5
8523405900 Other 0 0 0 3.5
8523409900 Other 0 0 0 3.5
8523519900 Other 0 0 0 3.5
8523521000 With two or more electronic integrated circuits 0 0 0 3.7
8523599900 Other 0 0 0 3.5
8523809900 Other 0 0 0 3.5
8525500000 Transmission apparatus 0 0 0 3.6
8525801100 With 3 or more camera tubes 0 0 0 3
8525801900 Other 0 0 1.4 4.9
8525809100 Only able to record sound and images taken bythe 0 0 1.4 4.9
television camera
8525809900 Other 0 0 9 12.5
8526100000 Radar apparatus (b) 0 0 0 3.7
8526912000 Radio navigational receivers (a) 0 0 0 3.7
8526918000 Other (b) 0 0 0 3.7
8526920010 Radio apparatus for the remote control of toys and 0 0 0 3.7
working models of a kind used for recreational purposes
8526920090 Other 0 0 0 3.7
8527121000 With an analogue and digital reading system 0 0 9.8 14
8527129000 Other 0 0 6.5 10
8527131000 With laser reading system 0 0 8.4 12
8527139100 Of the cassette-type with an analogue anddigital reading 0 0 9.8 14
system
8527139900 Other 0 0 6.5 10
8527212000 With laser reading system 0 0 9.8 14
8527215200 Of the cassette-type with an analogue anddigital reading 0 0 9.8 14

254
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

system
8527215900 Other 0 0 6.5 10
8527217000 With laser reading system 0 0 9.8 14
8527219200 Of the cassette-type with an analogue anddigital reading 0 0 9.8 14
system
8527219800 Other 0 0 6.5 10
8527290000 Other 0 0 8.4 12
8527911100 Of the cassette-type with an analogue and digital reading 0 0 9.8 14
system
8527911900 Other 0 0 6.5 10
8527913500 With laser reading system 0 0 7.9 11.4
8527919100 Of the cassette-type with an analogue anddigital reading 0 0 9.8 14
system
8527919900 Other 0 0 6.5 10
8527929000 Other 0 0 5.5 9
8527990000 Other 0 0 5.5 9
8528491000 Black and white or other monochrome 0 0 9.8 14
8528493500 With a screen width/height ratio less than 1,5 0 0 9.8 14
8528499100 With scanning parameters not exceeding625 lines 0 0 9.8 14
8528499900 With scanning parameters exceeding625 lines 0 0 9.8 14
8528591000 Black and white or other monochrome 0 0 9.8 14
8528599000 Colour 0 0 9.8 14
8528699100 Black and white or other monochrome 0 0 0 2
8528699900 Colour 0 0 9.8 14
8528711900 Other 0 0 9.8 14
8528179000 Other 0 0 9.8 14
8528721000 Television projection equipment 0 0 9.8 14
8528722000 Apparatus incorporating a video recorder or reproducer 0 0 9.8 14
8528723100 Exceeding 42 cm 0 0 9.8 14
8528723300 Exceeding 42 cm but not exceeding 52 cm 0 0 9.8 14
8528723500 Exceeding 52 cm but not exceeding 72 cm 0 0 9.8 14
8528723900 Exceeding 72 cm 0 0 9.8 14
8528725100 Not exceeding 75 cm 0 0 9.8 14
8528725900 Exceeding 75 cm 0 0 9.8 14
8528727500 With scanning parameters exceeding625 lines 0 0 9.8 14
8528729100 With a screen width/height ratio less than 1,5 0 0 9.8 14
8528729900 Other 0 0 9.8 14
8528730000 Other, black and white or other monochrome 0 0 0 2
8529101100 Telescopic and whip-type aerials for portable apparatus 0 0 1.5 5
or for apparatus for fitting in motor vehicles (b)
8529103190 Other 0 0 0 3.6
8529103990 Other 0 0 0 3.6
8529106590 Other 0 0 0 4
8529106990 Other 0 0 0 3.6
8529108090 Other 0 0 0 3.6
8529109590 Other 0 0 0 3.6
8529904100 Of wood 0 0 0 2
8529904900 Of other materials 0 0 0 3
8529906510 Assemblies and sub-assemblies consisting of two or 0 0 0 3
more parts or pieces fastened or joined together, for
apparatus falling within headings 8526 , (b)
8529906590 Other 0 0 0 3
8529909200 For television cameras of subheading 8525 80 11 and 0 0 1.5 5
8525 80 19 and apparatus ofheading 8527 and 8528
8529909710 Assemblies and sub-assemblies consisting of two or 0 0 0 3
more parts or pieces fastened or joined together, for
apparatus falling within headings 8526 , (b)

255
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8529909790 Other 0 0 0 3
8530100000 Equipment for railways or tramways 0 0 0 1.7
8530800000 Other equipment 0 0 0 1.7
8530900000 Parts 0 0 0 1.7
8531103000 Of a kind used for buildings 0 0 0 2.2
8531109500 Other (b) 0 0 0 2.2
8531809500 Other (b) 0 0 0 2.2
8531908500 Other 0 0 0 2.2
8535100000 Fuses 0 0 0 2.7
8535210000 For a voltage of less than 72,5 kV 0 0 0 2.7
8535290000 Other 0 0 0 2.7
8535301000 For a voltage of less than 72,5 kV 0 0 0 2.7
8535309000 Other 0 0 0 2.7
8535400000 Lightning arresters, voltage limiters and surge 0 0 0 2.7
suppressors
8535900000 Other 0 0 0 2.7
8536101000 For a current not exceeding 10A 0 0 0 2.3
8536105000 For a current exceeding 10A bu not exceeding 63A 0 0 0 2.3
8536109000 For a current exceeding 63A 0 0 0 2.3
8536201000 For a current not exceeding 63A 0 0 0 2.3
8536209000 For a current exceeding 63A 0 0 0 2.3
8536301000 For a current not exceeding 16A 0 0 0 2.3
8536303000 For a current exceeding 16A but not exceeding 125A 0 0 0 2.3
8536309000 For a current exceeding 125A 0 0 0 2.3
8536411000 For a current not exceeding 2A 0 0 0 2.3
8536419000 For a current exceeding 2A 0 0 0 2.3
8536490000 Other 0 0 0 2.3
8536501100 Push-button switches 0 0 0 2.3
8536501500 Rotary switches 0 0 0 2.3
8536501900 Other 0 0 0 2.3
8536508000 Other 0 0 0 2.3
8536611000 Edison lamp-holders 0 0 0 2.3
8536619000 Other 0 0 0 2.3
8536699000 Other 0 0 0 2.3
8536700010 Of plastics 0 0 0 3
8536700020 Of ceramics 0 0 0 3
8536700030 Of copper 0 0 0 3
8536700050 Of iron or steel 0 0 0 3
8536900100 Prefabricated elements for electrical circuits 0 0 0 2.3
8536908500 Other 0 0 0 2.3
8537101000 Numerical control panels with built-in automaticdata 0 0 0 2.1
processing machine
8537109100 Programmable memory controllers 0 0 0 2.1
8537109900 Other 0 0 0 2.1
8537209100 For a voltage exceeding 1000 V but not exceeding72,5 0 0 0 2.1
kV
8537209900 For a voltage exceeding 72,5 kV 0 0 0 2.1
8538100000 Boards, panels, consoles, desks, cabinets and other bases 0 0 0 2.2
for the goods of heading 8537, not equipped with their
apparatus
8538901100 Electronic assemblies 0 0 0 0
8538901900 Other 0 0 0 0
8538909100 Electronic assemblies 0 0 0 3.2
8538909900 Other 0 0 0 1.7
8539100090 Other 0 0 0 2.7
8539213000 Of a kind used for motorcycles or other motor vehicles 0 0 0 2.7

256
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8539219200 Exceeding 100 V 0 0 0 2.7

8539219800 Not exceeding 100 V 0 0 0 2.7
8539221000 Reflector lamps 0 0 0 2.7
8539229000 Other 0 0 0 2.7
8539293000 Of a kind used for motor-cycles or other motor vehicles 0 0 0 2.7
8539299200 Exceeding 100 V 0 0 0 2.7
8539299800 Not exceeding 100 V 0 0 0 2.7
8539311000 With double ended cap 0 0 0 2.7
8539319000 Other 0 0 0 2.7
8539321000 Mercury vapour lamps 0 0 0 2.7
8539325000 Sodium vapour lamps 0 0 0 2.7
8539329000 Metal halide lamps 0 0 0 2.7
8539390000 Other 0 0 0 2.7
8539410000 Arc-lamps 0 0 0 2.7
8539491000 Ultra-violet lamps 0 0 0 2.7
8539493000 Infra-red lamps 0 0 0 2.7
8539901000 Lamp bases 0 0 0 2.7
8539909010 Of sealed-beam lamp units 0 0 0 2.7
8539909090 Other 0 0 0 2.7
8540111100 Not exceeding 42 cm 0 0 9.8 14
8540111300 Exceeding 42 cm but not exceeding 52 cm 0 0 9.8 14
8540111500 Exceeding 52 cm but not exceeding 72 cm 0 0 9.8 14
8540111900 Exceeding 72 cm 0 0 9.8 14
8540119100 Not exceeding 75 cm 0 0 9.8 14
8540119900 Exceeding 75 cm 0 0 9.8 14
8540120000 Black and white or other monochrome 0 0 4 7.5
8540201000 Television camera tubes 0 0 0 2.7
8540208000 Other 0 0 0 2.7
8540400000 Data/graphic display tubes, colour, with a phosphor dot 0 0 0 2.6
screen pitchsmaller than 0,4 mm
8540500000 Data/graphic display tubes, black and white or other 0 0 0 2.6
monochrome
8540600000 Other cathode-ray tubes 0 0 0 2.6
8540710000 Magnetrons 0 0 0 2.7
8540720000 Klystrons 0 0 0 2.7
8540790000 Other 0 0 0 2.7
8540810000 Receiver or amplifier valves and tubes 0 0 0 2.7
8540890000 Other 0 0 0 2.7
8540910000 Of cathode-ray tubes 0 0 0 2.7
8540990000 Other 0 0 0 2.7
8543100000 Particle accelerators 0 0 0 4
8543200000 Signal generators 0 0 0 3.7
8543703000 Aerial amplifiers 0 0 0 3.7
8543705100 With a maximum tube length of 100 cm 0 0 0 3.7
8543705500 Other 0 0 0 3.7
8543705900 Other 0 0 0 3.7
8543706000 Electric fence energisers 0 0 0 3.7
8543709000 Other 0 0 0 3.7
8543900010 Electronic micro assemblies 0 0 0 3.7
8543900090 Other 0 0 0 3.7
8544111000 Lacquered or enamelled 0 0 0 3.7
8544119000 Other 0 0 0 3.7
8544191000 Lacquered or enamelled 0 0 0 3.7
8544199000 Other 0 0 0 3.7
8544200010 Underground and submarine cables (after having been 0 0 0 3.7

257
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

insulated with material of a kind, armouredwith a single

wire or with several wires twistedtogether and, in
addition, with tubes or plates of base metal)
8544200090 Other 0 0 0 3.7
8544300000 Ignition wiring sets and other wiring sets of akind used 0 0 0 3.7
in vehicles,aircraft or ships (b)
8544429000 Other 0 0 0 3.3
8544499111 Underground and submarine cables (after having been 0 0 0 3.7
insulated with material of a kind, armoured with a single
wire or with several wires twisted together and, in
addition, with tubes or plates of base metal)
8544499119 Other 0 0 0 3.7
8544499311 Underground and submarine cables (after having been 0 0 0 3.7
insulated with material of a kind, armoured with a single
wire or with several wires twistedtogether and, in
addition, with tubes or plates of base metal)
8544499319 Other 0 0 0 3.7
8544499511 Underground and submarine cables (after having been 0 0 0 3.7
insulated with material of a kind, armoured with a single
wire or with several wires twistedtogether and, in
addition, with tubes or plates of base metal)
8544499519 Other 0 0 0 3.7
8544499911 Underground and submarine cables (after having been 0 0 0 3.7
insulated with material of a kind, armoured with a single
wire or with several wires twistedtogether and, in
addition, with tubes or plates of base metal)
8544499919 Other 0 0 0 3.7
8544601010 Underground and submarine cables (after having been 0 0 0 3.7
insulated with material of a kind, armoured with a single
wire or with several wires twisted together and, in
addition, with tubes or plates of base metal)
8544601090 Other 0 0 0 3.7
8544609010 Underground and submarine cables (after having been 0 0 0 3.7
insulated with materialof a kind, armoured with a single
wire or with several wires twisted together and, in
addition, with tubes or plates of base metal)
8544609090 Other 0 0 0 3.7
8545110000 Of a kind used for furnaces 0 0 0 2.7
8545191000 Electrodes for electrolysis installations 0 0 0 2.7
8545199000 Other 0 0 0 2.7
8545200000 Brushes 0 0 0 2.7
8545901000 Heating resistors 0 0 0 1.7
8545909000 Other 0 0 0 2.7
8546100000 Of glass 0 0 0 3.7
8546201000 With no metal parts 0 0 0 4.7
8546209100 For overhead power transmission or traction lines 0 0 0 4.7
8546209900 Other 0 0 0 4.7
8546901000 Of plastics 0 0 0 3.7
8546909000 Other 0 0 0 3.7
8547101000 Containing 80 % or more by weight of metallic oxides 0 0 0 4.7
8547109000 Other 0 0 0 4.7
8547200000 Insulating fittings of plastics 0 0 0 3.7
8547900010 Electrical conduit tubing and joints therefor, of base 0 0 0 3.7
metal lined withinsulatingmaterial
8547900090 Other 0 0 0 3.7
8548101000 Spent primary cells, spent primary batteries 0 0 0 4.7
8548102100 Lead acid accumulators 0 0 0 2.6
8548102900 Other 0 0 0 2.6
8548909010 Electronic micro assemblies 0 0 0 2.7
8548909090 Other 0 0 0 2.7

258
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8601100000 Powered from an external source of electricity 0 0 0 1.7

8601200000 Powered by electric accumulators 0 0 0 1.7
8602100000 Diesel-electric locomotives 0 0 0 1.7
8602900000 Other 0 0 0 1.7
8603100000 Powered from an external source of electricity 0 0 0 1.7
8603900000 Other 0 0 0 1.7
8604000000 Railway or tramway maintenance or service vehicles, 0 0 0 1.7
whether or notself-propelled (for example, workshops,
cranes, ballast tampers, ' trackliners, testing coaches and
track inspection vehicles)
8605000000 Railway or tramway passenger coaches, not self- 0 0 0 1.7
propelled; luggage vans,post office coaches andother
special purpose railway or tramway not self-propelled
(excluding those of heading 8604)coaches,
8606100000 Tank wagons and the like 0 0 0 1.7
8606300000 Self-discharging vans and wagons, other than those of 0 0 0 1.7
subheading860610 or 860620
8606911000 Specially designed for the transport ofhighly radioactive 0 0 0 1.7
materials (Euratom)
8606918000 Other 0 0 0 1.7
8606920000 Open, with non-removable sides of a height exceeding 0 0 0 1.7
60 cm
8606990000 Other 0 0 0 1.7
8607110000 Driving bogies and bissel-bogies 0 0 0 1.7
8607120000 Other bogies and bissel-bogies 0 0 0 1.7
8607190100 Of cast iron or cast steel 0 0 0 2.7
8607191100 Of closed-die forged steel 0 0 0 2.7
8607191800 Other 0 0 0 2.7
8607199100 Of cast iron or cast steel 0 0 0 1.7
8607199900 Other 0 0 0 1.7
8607211000 Of cast iron or cast steel 0 0 0 1.7
8607219000 Other 0 0 0 1.7
8607291000 Of cast iron or cast steel 0 0 0 1.7
8607299000 Other 0 0 0 1.7
8607300100 Of cast iron or cast steel 0 0 0 1.7
8607309900 Other 0 0 0 1.7
8607911000 Axle-boxes and parts thereof 0 0 0 3.7
8607919100 Of cast iron or cast steel 0 0 0 1.7
8607919900 Other 0 0 0 1.7
8607991000 Axle-boxes and parts thereof 0 0 0 3.7
8607993000 Bodies and parts thereof 0 0 0 1.7
8607995000 Chassis and parts thereof 0 0 0 1.7
8607999000 Other 0 0 0 1.7
8608001010 With electric motor 0 0 0 1.7
8608001090 Other 0 0 0 1.7
8608003010 With electric motor 0 0 0 1.7
8608003090 Other 0 0 0 1.7
8608009010 With electric motor 0 0 0 1.7
8608009090 Other 0 0 0 1.7
8701100000 Pedestrian controlled tractors 0 0 0 3
8701201000 New 0 0 0 16
8701209000 Used 0 0 0 16
8701909000 Other 0 0 0 7
8702101111 Buses 0 0 11.2 16
8702101112 Midibuses 0 0 11.2 16
8702101113 Minibuses 0 0 11.2 16
8702101911 Buses 0 0 11.2 16

259
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8702101912 Midibuses 0 0 11.2 16

8702101913 Minibuses 0 0 11.2 16
8702109111 Buses 0 0 6.5 10
8702109112 Midibuses 0 0 6.5 10
8702109113 Minibuses 0 0 6.5 10
8702109911 Buses 0 0 6.5 10
8702109912 Midibuses 0 0 6.5 10
8702109913 Minibuses 0 0 6.5 10
8702901111 Buses 0 0 11.2 16
8702901112 Midibuses 0 0 11.2 16
8702901113 Minibuses 0 0 11.2 16
8702901911 Buses 0 0 11.2 16
8702901912 Midibuses 0 0 11.2 16
8702901913 Minibuses 0 0 11.2 16
8702903111 Buses 0 0 6.5 10
8702903112 Midibuses 0 0 6.5 10
8702903113 Minibuses 0 0 6.5 10
8702903911 Buses 0 0 6.5 10
8702903912 Midibuses 0 0 6.5 10
8702903913 Minibuses 0 0 6.5 10
8702909000 With other engines 0 0 6.5 10
8703101100 Vehicles specially designed for travelling on snow, with 0 0 1.5 5
compression-ignitioninternal combustion piston engine
(diesel or semi-diesel), or with spark-ignitioninternal
combustion pistonengine
8703101800 Other 0 0 6.5 10
8703211010 Motor cars 0 0 6.5 10
8703211090 Other 0 0 6.5 10
8703219010 Motor cars 0 0 6.5 10
8703219090 Other 0 0 6.5 10
8703221010 Motor cars 0 0 6.5 10
8703221090 Other 0 0 6.5 10
8703229010 Motor cars 0 0 6.5 10
8703229090 Other 0 0 6.5 10
8703231100 Motor caravans 0 0 6.5 10
8703231911 Of a cylinder capacity exceeding 1500 cm3 but not 0 0 6.5 10
exceeding 1600cm
8703231912 Of a cylinder capacity exceeding 1600cm3 but not 0 0 6.5 10
exceeding 2000cm
8703231913 Of a cylinder capacity exceeding 2000cm3 0 0 6.5 10
8703231990 Other 0 0 6.5 10
8703239011 Of a cylinder capacity exceeding 1500cm3 but not 0 0 6.5 10
exceeding 1600cm
8703239012 Of a cylinder capacity exceeding 1600cm3 but not 0 0 6.5 10
exceeding 2000cm
8703239013 Of a cylinder capacity exceeding 2000cm3 0 0 6.5 10
8703239090 Other 0 0 6.5 10
8703241010 Motor cars 0 0 6.5 10
8703241090 Other 0 0 6.5 10
8703249010 Motor cars 0 0 6.5 10
8703249090 Other 0 0 6.5 10
8703311010 Motor cars 0 0 6.5 10
8703311090 Other 0 0 6.5 10
8703319010 Motor cars 0 0 6.5 10
8703319090 Other 0 0 6.5 10
8703321100 Motor caravans 0 0 6.5 10

260
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8703321911 Of a cylinder capacity exceeding 1500cm3 but not 0 0 6.5 10

exceeding 1600cm
8703321912 Of a cylinder capacity exceeding 1600cm3 but not 0 0 6.5 10
exceeding 2000cm
8703321913 Of a cylinder capacity exceeding 2000cm3 0 0 6.5 10
8703321990 Other 0 0 6.5 10
8703329011 Of a cylinder capacity exceeding 1500cm3 but not 0 0 6.5 10
exceeding 1600cm
8703329012 Of a cylinder capacity exceeding 1600cm3 but not 0 0 6.5 10
exceeding 2000cm
8703329013 Of a cylinder capacity exceeding 2000cm3 0 0 6.5 10
8703329090 Other 0 0 6.5 10
8703331100 Motor caravans 0 0 6.5 10
8703331910 Motor cars 0 0 6.5 10
8703331990 Other 0 0 6.5 10
8703339010 Motor cars 0 0 6.5 10
8703339090 Other 0 0 6.5 10
8703901000 With electric motors 0 0 6.5 10
8703909000 Other 0 0 6.5 10
8704211000 Specially designed for the transport ofhighly radio- 0 0 0 3.5
active materials (Euratom)
8704213100 New 0 0 15.4 22
8704213900 Used 0 0 15.4 22
8704219100 New 0 0 6.5 10
8704219900 Used 0 0 6.5 10
8704221000 Specially designed for the transport of highly radio- 0 0 0 3.5
active materials (Euratom)
8704229100 New 0 0 15.4 22
8704229900 Used 0 0 15.4 22
8704231000 Specially designed for the transport of highly radio- 0 0 0 3.5
active materials (Euratom)
8704239100 New 0 0 15.4 22
8704239900 Used 0 0 15.4 22
8704311000 Specially designed for the transport of highly radio- 0 0 0 3.5
active materials (Euratom)
8704313100 New 0 0 15.4 22
8704313900 Used 0 0 15.4 22
8704319100 New 0 0 6.5 10
8704319900 Used 0 0 6.5 10
8704321000 Specially designed for the transport of highly radio- 0 0 0 3.5
active materials (Euratom)
8704329100 New 0 0 15.4 22
8704329900 Used 0 0 15.4 22
8704900000 Other 0 0 6.5 10
8705100000 Crane lorries 0 0 0 3.7
8705200000 Mobile drilling derricks 0 0 0 3.7
8705300000 Fire fighting vehicles 0 0 0 3.7
8705400000 Concrete-mixer lorries 0 0 0 3.7
8705901000 Breakdown lorries 0 0 0 3.7
8705903000 Concrete-pumping vehicles 0 0 0 3.7
8705909010 Sprinklers and snow-ploughs 0 0 0 3.7
8705909090 Other 0 0 0 3.7
8706001100 For vehicles of heading 8702 or 8704 0 0 13.3 19
8706001900 Other 0 0 2.5 6
8706009100 For vehicles of heading 8703 0 0 0 4.5
8706009900 Other 0 0 6.5 10
8707101000 For industrial assembly purposes 0 0 0 4.5

261
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8707109000 Other 0 0 0 4.5

8707901000 For the industrial assembly of : Pedestrian-controlled 0 0 0 4.5
tractors falling within subheading 870110; Vehicles of
heading 8704 with either acompression-ignition internal
combustion piston engine (dieselor semi-diesel), of a
cylinder capacity not exceeding 2500cm or with
sparkignition internal combustion piston engine of a
cylinder capacity not exceeding 2800cm; special
purpose motor vehicles of heading 8705
8707909000 Other 0 0 0 4.5
8708101000 For the industrial assembly of:Vehicles ofheading 0 0 0 3
8703;Vehicles of heading No 8704 with either
acompression-ignition internal combustionpistonengine
(diesel or semi-diesel),of a cylinder capacity
notexceeding 2500cm or withspark-ignition internal
combustion piston engine of a cylinder capacitynot
exceeding 2800cm; Vehicles of heading 8705 (a)
8708109010 Of tractors 0 0 0 4.5
8708109090 Other 0 0 0 4.5
8708211000 For the industrial assembly of :Vehicles ofheading 0 0 0 3
8703;Vehicles of heading 8704 with either
acompression-ignition internal combustion pistonengine
(diesel or semi-diesel),of a cylinder capacity not
exceeding 2500cmor with spark-ignition internal
combustion piston engine of a cylinder capacity not
exceeding 2800cm; Vehicles of heading 8705(a)
8708219000 Other 0 0 0 4.5
8708291010 Pedestrian-controlled tractors fallingwithin subheading 0 0 0 3
870110 (a)
8708291090 Other (a) 0 0 0 3
8708299010 Of tractors 0 0 0 4.5
8708299090 Other 0 0 0 4.5
8708301000 For the industrial assembly of : Pedestrian-controlled 0 0 0 3
tractors fallingwithin subheading 870110;Vehicles
ofheading 8703; Vehicles of heading 8704 with either
acompression-ignition internal combustion piston engine
(diesel or semi-diesel),of a cylinder capacity not
exceeding 2500cm or withspark-ignition internal
combustion piston engine of a cylinder capacitynot
exceeding 2800cm; Vehicles of heading 8705 (a)
8708309100 For disc brakes 0 0 0 4.5
8708309900 Other 0 0 0 4.5

8708402000 For the industrial assembly of :Pedestrian-controlled 0 0 0 3

tractors fallingwithin subheading 870110; Vehicles
ofheading 8703;Vehicles of heading 8704 with either
acompression-ignition internal combustion pistonengine
(diesel or semi-diesel),of a cylinder capacity not
exceeding 2500cm or with spark-ignition internal
combustion piston engine of a cylinder capacity not
exceeding 2800cm; Vehicles of heading 8705(a)
8708405000 Gear boxes 0 0 0 4.5
8708409100 of closed-die forged steel 0 0 0 4.5
8708409900 Other 0 0 0 3.5
8708502000 For the industrial assembly of :Vehicles ofheading 0 0 0 3
8703;Vehicles of heading 8704 with either
acompression-ignition internal combustion piston engine
(diesel or semi-diesel),of a cylinder capacity not
exceeding 2500cmor with spark-ignition internal
combustion piston engine of a cylinder capacity not
exceeding 2800cm;Vehicles of heading 8705(a)
8708503500 Drive-axles with differential, whether or not provided 0 0 0 4.5
with othertransmission componentsand non-driving

262
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

axles:
8708505500 Of closed-die forged steel 0 0 0 4.5
8708509100 For non-driving axles 0 0 0 4.5
8708509900 Other 0 0 0 3.5
8708701000 For the industrial assembly of : Pedestrian-controlled 0 0 0 3
tractors falling within subheading 870110; Vehicles
ofheading 8703;Vehicles of heading No 8704 with either
acompression-ignition internal combustion piston engine
(diesel or semi-diesel),of a cylinder capacity not
exceeding 2500cm or with spark-ignition internal
combustion piston engine of a cylinder capacitynot
exceeding 2800cm;Vehicles of heading 8705(a)
8708705000 Wheels of aluminium; parts and accessories ofwheels, of 0 0 0 4.5
aluminium
8708709100 Wheel centres in star form, cast in one piece, of iron or 0 0 0 3
steel
8708709900 Other 0 0 0 4.5
8708802000 For the industrial assembly of : Vehicles ofheading 0 0 0 3
8703;Vehicles of heading 8704 with either
acompression-ignition internal combustion pistonengine
(diesel or semi-diesel),of a cylinder capacity not
exceeding 2500cm or withspark-ignition internal
combustion piston engine of a cylinder capacitynot
exceeding 2800cm; Vehicles of heading 8705(a)
8708803500 Suspension shock-absorbers 0 0 0 4.5
8708805500 Anti roll bars;other torsion bars 0 0 0 3.5
8708809100 Of closed-die forged steel 0 0 0 4.5
8708809900 Other 0 0 0 3.5
8708912000 For the industrial assembly of : Pedestrian-controlled 0 0 0 3
tractors falling within subheading 870110; Vehicles
ofheading 8703;Vehicles of heading 8704 with either
acompression-ignition internal combustion piston engine
(diesel or semi-diesel),of a cylinder capacity not
exceeding 2500cm or with spark-ignition internal
combustion piston engine of a cylinder capacity not
exceeding 2800cm; Vehicles of heading 8705(a)
8708913500 Radiators 0 0 0 4.5
8708919100 Of closed-die forged steel 0 0 0 4.5
8708919900 Other 0 0 0 3.5
8708922000 For the industrial assembly of :Pedestrian-controlled 0 0 0 3
tractors falling within subheading 870110;Vehicles
ofheading 8703; Vehicles of heading 8704 with either
acompression-ignition internal combustion pistonengine
(diesel or semi-diesel),of a cylinder capacity
notexceeding 2500cm or withspark-ignition internal
combustion piston engine of a cylinder capacity not
exceeding 2800cm; Vehicles of heading 8705(a)
8708923500 Silencers (mufflers) and exhaust pipes 0 0 0 4.5
8708929100 Of closed-die forged steel 0 0 0 4.5
8708929900 Other 0 0 0 3.5
8708931000 For the industrial assembly of : Pedestrian-controlled 0 0 0 3
tractors fallingwithin subheading 870110;Vehicles of
heading 8703; Vehicles of heading 8704 with either
acompression-ignition internal combustion piston engine
(diesel or semi-diesel),of a cylinder capacity not
exceeding 2500cm or with spark-ignition internal
combustion piston engine of a cylinder capacity not
exceeding 2800cm;Vehicles of heading 8705(a)
8708939000 Other 0 0 0 4.5
8708942000 For the industrial assembly of :Vehicles ofheading 0 0 0 3
8703;Vehicles of heading 8704 with either
acompression-ignition internal combustion piston engine
(diesel or semi-diesel),of a cylinder capacity not
exceeding 2500cm or withspark-ignition internal

263
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

combustion piston engine of a cylinder capacity not

exceeding 2800cm;Vehicles of heading 8705(a)
8708943500 Steering wheels, steering columns and steering boxes 0 0 0 4.5
8708949100 Of closed-die forged steel 0 0 0 4.5
8708949900 Other 0 0 0 3.5
8708951000 For the industrial assembly of :Pedestrian controlled 0 0 0 3
tractors of subheading 8701 10;Vehicles of heading
8703; Vehicles of heading 8704 with either
acompression-ignition internal combustionpiston engine
(diesel or semi-diesel),of a cylinder capacity not
exceeding 2500cm or with a spark-ignition internal
combustion piston engine of a cylinder capacitynot
exceeding 2800cm; Vehicles of heading 8705(a)
8708959100 Of closed-die forged steel 0 0 0 4.5
8708959900 Other 0 0 0 3.5
8708991011 Parts for chassis of pedestrian controlled tractors of 0 0 0 3
subheading 8701 10;
8708991012 Other parts for chassis 0 0 0 3
8708991019 Other 0 0 0 3
8708999311 Parts for chassis 0 0 0 4.5
8708999319 Other 0 0 0 4.5
8708999391 Parts for chassis 0 0 0 4.5
8708999399 Other 0 0 0 4.5
8708999711 Parts for chassis 0 0 0 3.5
8708999719 Other 0 0 0 3.5
8708999791 Parts for chassis 0 0 0 3.5
8708999799 Other 0 0 0 3.5
8709111000 Specially designed for the transport ofhighly radioactive 0 0 0 2
materials (Euratom)
8709119000 Other 0 0 0 4
8709191000 Specially designed for the transport ofhighly radioactive 0 0 0 2
materials (Euratom)
8709199000 Other 0 0 0 4
8709900000 Parts 0 0 0 3.5
8710000000 Tanks and other armoured fighting vehicles,motorised, 0 0 0 1.7
whether or notfitted with weapons, motorised, whether
or not fitted with weapons, andparts of such vehicles
8711100000 With reciprocating internal combustion piston engine of 0 0 4.5 8
a cylinder capacity not exceeding 50 cm
8711201000 Scooters 0 0 4.5 8
8711209100 Exceeding 50cm but not exceeding 80 cm 0 0 4.5 8
8711209300 Exceeding 80 cm but not exceeding 125 cm 0 0 4.5 8
8711209800 Exceeding 125 cm but not exceeding 250 cm 0 0 4.5 8
8711301000 Of a cylinder capacity exceeding 250 cm butnot 0 0 2.5 6
exceeding 380 cm
8711309000 Of a cylinder capacity exceeding 380 cm butnot 0 0 2.5 6
exceeding 500 cm
8711400000 With reciprocating internal combustion piston engine of 0 0 2.5 6
a cylinder capacity exceeding 500 cm but not exceeding
800cm
8711500000 With reciprocating internal combustion piston engine of 0 0 2.5 6
a cylinder capacity exceeding 800 cm
8711900000 Other 0 0 2.5 6
8712001000 Without ball bearings 0 0 10.5 15
8712003000 Bicycles 0 0 10.5 15
8712008000 Other 0 0 10.5 15
8714110000 Saddles 0 0 0 3.7
8714190000 Other 0 0 0 3.7
8714911000 Frames 0 0 1.2 4.7
8714913000 Front forks 0 0 1.2 4.7

264
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8714919000 Parts 0 0 1.2 4.7

8714921000 Rims 0 0 1.2 4.7
8714929000 Spokes 0 0 1.2 4.7
8714931000 Hubs without free-wheel or braking device 0 0 1.2 4.7
8714939000 Free-wheel sprocket-wheels 0 0 1.2 4.7
8714941000 Coaster braking hubs and hub brakes 0 0 1.2 4.7
8714943000 Other brakes 0 0 1.2 4.7
8714949000 Parts 0 0 1.2 4.7
8714950000 Saddles 0 0 1.2 4.7
8714961000 Pedals 0 0 1.2 4.7
8714963000 Crank-gear 0 0 1.2 4.7
8714969000 Parts 0 0 1.2 4.7
8714991000 Handlebars 0 0 1.2 4.7
8714993000 Luggage carriers 0 0 1.2 4.7
8714995000 Derailleur gears 0 0 1.2 4.7
8714999000 Other; parts 0 0 1.2 4.7
8715001000 Baby carriages 0 0 0 2.7
8715009000 Parts 0 0 0 2.7
8716101000 Folding caravans 0 0 0 2.7
8716109100 Not exceeding 750 kg 0 0 0 2.7
8716109400 Exceeding 750 kg but not exceeding 1 600 kg 0 0 0 2.7
8716109600 Exceeding 1 600 kg but not exceeding 3 500 kg 0 0 0 2.7
8716109900 Exceeding 3500 kg 0 0 0 2.7
8716200000 Self-loading or self-unloading trailers and semitrailers 0 0 0 2.7
for agricultural purposes
8716310000 Tanker trailers and tanker semi-trailers 0 0 0 2.7
8716391000 Specially designed for the transport of highly radioactive 0 0 0 2.7
materials (Euratom)
8716393000 Semi-trailers 0 0 0 2.7
8716395100 With a single axle 0 0 0 2.7
8716395900 Other 0 0 0 2.7
8716398000 Used 0 0 0 2.7
8716400000 Other trailers and semi-trailers 0 0 0 2.7
8716800010 Vehicles drawn by animals 0 0 0 1.7
8716800090 Other 0 0 0 1.7
8716901000 Chassis 0 0 0 1.7
8716903000 Bodies 0 0 0 1.7
8716905000 Axles 0 0 0 1.7
8716909000 Other parts 0 0 0 1.7
8801001000 Baloons and dirigibles; gliders and hang gliders (b) 0 0 0 3.7
8801009000 Other (b) 0 0 0 2.7
8802110000 Of an unladen weight not exceeding 2000 kg (b) 0 0 0 7.5
8802120000 Of an unladen weight exceeding 2000 kg (b) 0 0 0 2.7
8802200010 Specially designed for use in pest control (b) 0 0 0 7.7
8802200020 For transport of passengers (b) 0 0 0 7.7
8802200090 Other (b) 0 0 0 7.7
8802300010 Specially designed for use in pest control (b) 0 0 0 2.7
8802300020 For transport of passengers (b) 0 0 0 2.7
8802300090 Other (b) 0 0 0 2.7
8802400010 For transport of passengers (b) 0 0 0 2.7
8802400090 Other (b) 0 0 0 2.7
8802601000 Spacecraft (including satellites) 0 0 0 4.2
8802609000 Suborbital and spacecraftlaunch vehicles 0 0 0 4.2
8803100000 Propellers and rotors and parts thereof(b) 0 0 0 2.7
8803200000 Under-carriages and parts thereof(b) 0 0 0 2.7

265
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

8803300000 Other parts of aeroplanes or helicopters (b) 0 0 0 2.7

8803901000 Of kites 0 0 0 1.7
8803902000 Of spacecraft (including satellites) 0 0 0 1.7
8803903000 Of suborbital and spacecraftlaunch vehicles 0 0 0 1.7
8803909000 Other 0 0 0 2.7
8804000000 Parachutes (including dirigible parachutes and 0 0 0 2.7
paragliders) and rotochutes; parts thereof andaccessories
thereto
8805101000 Aircraft launching gear and parts thereof 0 0 0 2.7
8805109000 Other 0 0 0 1.7
8805210000 Air combat similators and parts thereof 0 0 0 1.7
8805290000 Other (b) 0 0 0 1.7
8901109000 Other 0 0 0 1.7
8901209000 Other 0 0 0 1.7
8901309000 Other 0 0 0 1.7
8901909100 Not mechanically propelled 0 0 0 1.7
8901909900 Mechanically propelled 0 0 0 1.7
8902009000 Other 0 0 0 1.7
8903101000 Of a weight not exceeding 100 kg each 0 0 0 2.7
8903109000 Other 0 0 0 1.7
8903919200 Of a length not exceeding 7,5 m 0 0 0 1.7
8903919900 Of a length exceeding 7,5 m 0 0 0 1.7
8903929100 Of a length not exceeding 7,5 m 0 0 0 1.7
8903929900 Of a length exceeding 7,5 m 0 0 0 1.7
8903991000 Of a weight not exceeding 100 kg each 0 0 0 2.7
8903999100 Of a length not exceeding 7,5 m 0 0 0 1.7
8903999900 Of a length exceeding 7,5 m 0 0 0 1.7
8904009900 Other 0 0 0 1.7
8905109000 Other 0 0 0 1.7
8905909000 Other 0 0 0 1.7
8906909100 Of a weight not exceeding100kg each 0 0 0 2.7
8906909900 Other 0 0 0 1.7
8907100000 Inflatable rafts 0 0 0 2.7
8907900000 Other 0 0 0 2.7
9001101010 Of glass 0 0 0 2.9
9001101090 Other 0 0 0 2.9
9001109010 Not optically worked 0 0 0 2.9
9001109091 Of glass 0 0 0 2.9
9001109099 Other 0 0 0 2.9
9001200010 Of glass 0 0 0 2.9
9001200090 Other 0 0 0 2.9
9001300000 Contact lenses 0 0 0 2.9
9001402000 Not for the correction of vision 0 0 0 2.9
9001404100 Single focal 0 0 0 2.9
9001404900 Other 0 0 0 2.9
9001408000 Other 0 0 0 2.9
9001502000 Not for the correction of vision 0 0 0 2.9
9001504100 Single focal 0 0 0 2.9
9001504900 Other 0 0 0 2.9
9001508000 Other 0 0 0 2.9
9001900091 Of glass 0 0 0 2.9
9001900099 Other 0 0 0 2.9
9002110010 Of glass 0 0 2.3 6.7
9002110090 Other 0 0 2.3 6.7

266
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

9002190010 Of glass 0 0 2.3 6.7

9002190090 Other 0 0 2.3 6.7
9002200010 Of glass 0 0 2.3 6.7
9002200090 Other 0 0 2.3 6.7
9002900091 Of glass 0 0 2.3 6.7
9002900099 Other 0 0 2.3 6.7
9003110000 Of plastics 0 0 0 2.2
9003191000 Of precious metal or of rolled precious metal 0 0 0 2.2
9003193000 Of base metal 0 0 0 2.2
9003199000 Of other materials 0 0 0 2.2
9003900000 Parts 0 0 0 2.2
9004101000 With lenses optically worked 0 0 0 2.9
9004109100 With lenses of plastics 0 0 0 2.9
9004109900 Other 0 0 0 2.9
9004901000 With lenses of plastics 0 0 0 2.9
9004909000 Other 0 0 0 2.9
9005100000 Binoculars 0 0 0 4.2
9005800010 Monoculars 0 0 0 4.2
9005800090 Other 0 0 0 4.2
9005900010 Of biculars and monoculars 0 0 0 4.2
9005900090 Other 0 0 0 4.2
9006100000 Cameras of a kind used for preparing printing plates or 0 0 0 4.2
cylinders
9006300000 Cameras specially designed for underwater use, for 0 0 0 4.2
aerial survey or for medical or surgical examination of
internal organs; comparison cameras for forensic or
criminological purposes
9006400000 Instant print cameras 0 0 0 3.2
9006510000 With a through-the-lens viewfinder (single lens reflex 0 0 0 4.2
(SLR)), for roll film of a width not exceeding 35 mm
9006520000 Other, for roll film of a width less than 35mm 0 0 0 4.2
9006531000 Disposable cameras 0 0 0 4.2
9006538000 Other 0 0 0 4.2
9006590000 Other 0 0 0 4.2
9006610000 Discharge lamp ("electronic") flashlight apparatus 0 0 0 3.2
9006690010 Flashbulbs, flashcubes and the like 0 0 0 3.2
9006690090 Other 0 0 0 3.2
9006910010 Of apparatus of subheading 9006 10 10 00 0 0 0 3.7
9006910090 Other 0 0 0 3.2
9006990010 Of photographic flashlight apparatus 0 0 0 3.2
9006990090 Other 0 0 0 3.2
9007110000 For film of less than 16mm width or for double-8mm 0 0 0 3.7
film
9007190000 Other 0 0 0 3.7
9007200000 Projectors 0 0 0 3.7
9007910000 For cameras 0 0 0 3.7
9007920000 For projectors 0 0 0 3.7
9008100000 Slide projectors 0 0 0 3.7
9008200000 Microfilm, microfiche or other microform readers, 0 0 0 3.7
whether or not capable of producing copies
9008300000 Other image projectors 0 0 0 3.7
9008400000 Photographic (other than cinematographic) enlargers and 0 0 0 3.7
reducers
9008900010 Parts and accessories of image projectors 0 0 0 3.7
9008900090 Parts and accessories of photographic enlargers and 0 0 0 3.7
reducers
9010100010 For photographic laboratories 0 0 0 2.7

267
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

9010100090 Other 0 0 0 2.7

9010500010 For photographic laboratories 0 0 0 2.7
9010500090 Other 0 0 0 2.7
9010600000 Projection screens 0 0 0 2.7
9010900000 Parts and accessories : 0 0 0 2.7
9011109000 Other 0 0 2.3 6.7
9011209000 Other 0 0 2.3 6.7
9011800000 Other microscopes 0 0 2.3 6.7
9011909000 Other 0 0 2.3 6.7
9012109000 Other 0 0 0 3.7
9012909000 Other 0 0 0 3.7
9013100000 Telescopic sights for fitting to arms; periscopes; 0 0 1.2 4.7
telescopes designed to form parts of machines,
appliances, instruments or apparatus of this Chapter or
Section XVI
9013200000 Lasers, other than laser diodes 0 0 1.2 4.7
9013809000 Other 0 0 1.2 4.7
9013909000 Other 0 0 1.2 4.7
9014100000 Direction finding compasses (b) 0 0 0 2.7
9014202019 Other 0 0 0 3.7
9014202099 Other 0 0 0 3.7
9014208010 Electrical or electronic 0 0 0 3.7
9014208010 Other 0 0 0 3.7
9014800010 Echo sounding instruments; ultrasonic sounding or 0 0 0 3.7
detecting equipment
9014800090 Other 0 0 0 3.7
9014900091 Of echo sounding instruments; of ultrasonic sounding or 0 0 0 2.7
detecting equipment
9014900099 Other 0 0 0 2.7
9015101000 Electronic 0 0 0 3.7
9015109010 Electrical 0 0 0 2.7
9015109090 Other 0 0 0 2.7
9015201000 Electronic 0 0 0 3.7
9015209010 Electrical 0 0 0 2.7
9015209090 Other 0 0 0 2.7
9015301000 Electronic 0 0 0 3.7
9015309010 Electrical 0 0 0 2.7
9015309090 Other 0 0 0 2.7
9015401000 Electronic 0 0 0 3.7
9015409010 Electrical 0 0 0 2.7
9015409090 Other 0 0 0 2.7
9015801100 Meteorological, hydrological and geophysical 0 0 0 3.7
instruments and apparatus
9015801900 Other 0 0 0 3.7
9015809110 Electrical 0 0 0 2.7
9015809190 Other 0 0 0 2.7
9015809310 Electrical 0 0 0 2.7
9015809390 Other 0 0 0 2.7
9015809910 Electrical 0 0 0 2.7
9015809990 Other 0 0 0 2.7
9015900010 Of electrical 0 0 0 2.7
9015900090 Other 0 0 0 2.7
9016001010 Electrical or electronic 0 0 0 3.7
9016001090 Other 0 0 0 3.7
9016009010 Of electrical or elctronic 0 0 0 3.7
9016009090 Other 0 0 0 3.7

268
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

9017109010 Electrical or electronic 0 0 0 2.7

9017109090 Other 0 0 0 2.7
9017201100 Drawing sets 0 0 0 2.7
9017201900 Other 0 0 0 2.7
9017203900 Marking-out instruments: 0 0 0 2.7
9017209000 Mathematical calculating instruments (including slide 0 0 0 2.7
rules, disc calculators and the like)
9017301010 Electrical or electronic 0 0 0 2.7
9017301090 Other 0 0 0 2.7
9017309010 Electrical or electronic 0 0 0 2.7
9017309090 Other 0 0 0 2.7
9017801010 Electrical or electronic 0 0 0 2.7
9017801090 Other 0 0 0 2.7
9017809010 Electrical or electronic 0 0 0 2.7
9017809090 Other 0 0 0 2.7
9017900010 Of electrical or electronic 0 0 0 2.7
9017900090 Other 0 0 0 2.7
9020000000 Other breathing appliances and gas masks, excluding 0 0 0 1.7
protective masks having neither mechanical parts nor
replaceable filters
9022290000 For other uses 0 0 0 2.1
9022300000 X-ray tubes 0 0 0 2.1
9022901000 X-ray fluorescent screens andX-ray intensifying screens; 0 0 0 2.1
anti-scatter shields and grids
9022909010 Other X-ray generators 0 0 0 2.1
9022909090 Other 0 0 0 2.1
9023001000 Of a type used for teaching physics, chemistry or 0 0 0 1.4
technical subjects
9023008000 Other 0 0 0 1,4 (1)
9024101000 Electronic 0 0 0 3.2
9024109110 Electrical 0 0 0 2.1
9024109190 Other 0 0 0 2.1
9024109310 Electrical 0 0 0 2.1
9024109390 Other 0 0 0 2.1
9024109910 Electrical 0 0 0 2.1
9024109990 Other 0 0 0 2.1
9024801000 Electronic 0 0 0 3.2
9024809110 Electrical 0 0 0 2.1
9024809190 Other 0 0 0 2.1
9024809910 Electrical 0 0 0 2.1
9024809990 Other 0 0 0 2.1
9024900010 Of electrical or electronic 0 0 0 2.1
9024900090 Other 0 0 0 2.1
9025118000 Other(b) 0 0 0 2.8
9025192019 Other 0 0 0 3.2
9025198022 Electrical 0 0 0 2.1
9025198023 Pyrometers 0 0 0 2.1
9025198029 Other 0 0 0 2.1
9025802010 Electrical or electronic (b) 0 0 0 2.1
9025802090 Other(b) 0 0 0 2.1
9025804090 Other 0 0 0 3.2
9025808020 Electrical 0 0 0 2.1
9025808090 Other 0 0 0 2.1
9025900021 Of electrical or electronic 0 0 0 3.2
9025900029 Other 0 0 0 3.2
9027101000 Electronic 0 0 0 2.5

269
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

9027109000 Other 0 0 0 2.5

9027800500 Exposure meters 0 0 0 2.5
9027901000 Microtomes 0 0 0 2.5
9027908000 Of microtomes or of gas or smoke analysis apparatus 0 0 0 2.5
9028100000 Gas meters 0 0 0 2.1
9028200000 Liquid meters 0 0 0 2.1
9028301100 For single-phase 0 0 0 2.1
9028301900 For multi-phase 0 0 0 2.1
9028309000 Other 0 0 0 2.1
9028901000 For electricity meters 0 0 0 2.1
9028909000 Other 0 0 0 2.1
9029100020 Electronic or electrical 0 0 0 1.9
9029100090 Other 0 0 0 1.9
9029203110 Electrical or electronic 0 0 0 2.6
9029203190 Other 0 0 0 2.6
9029203820 Electrical or electronic 0 0 0 2.6
9029203890 Other 0 0 0 2.6
9029209010 Electrical or electronic 0 0 0 2.6
9029209090 Other 0 0 0 2.6
9029900000 Parts and accessories 0 0 0 2.2
9030100090 Other 0 0 0 4.2
9030201090 Other 0 0 0 4.2
9030209990 Other 0 0 0 2.1
9030310090 Other 0 0 0 4.2
9030331090 Other 0 0 0 4.2
9030339190 Other 0 0 0 2.1
9030339990 Other 0 0 0 2.1
9030899090 Other 0 0 0 2.1
9030908590 Other 0 0 0 2.5
9031100010 Electrical or electronic 0 0 0 2.8
9031100090 Other 0 0 0 2.8
9031200010 Electrical or electronic 0 0 0 2.8
9031200090 Other 0 0 0 2.8
9031491000 Profile projectors 0 0 0 2.8

9031803200 For inspecting semiconductor wafers or devices or for 0 0 0 0

inspecting photomasks or reticles used in manufacturing
semiconductor devices (b)
9031803400 Other (b) 0 0 0 2.8
9031803890 Other 0 0 0 4
9031809120 Electrical 0 0 0 2.8
9031809190 Other 0 0 0 2.8
9031809820 Electrical 0 0 0 4
9031809890 Other 0 0 0 4
9031903000 For apparatus of subheading 9031 80 32 00 0 0 0 0
9031908521 Of electrical or electrical 0 0 0 2.8
9031908529 Other 0 0 0 2.8
9032102090 Other 0 0 0 2.8
9032108190 Other 0 0 0 2.1
9032108990 Other 0 0 0 2.1
9032200090 Other 0 0 0 2.8
9032810090 Other 0 0 0 2.8
9032890000 Other(b) 0 0 0 2.8
9032900010 Of electrical or electrical (a) 0 0 0 2.8
9032900090 Other (b) 0 0 0 2.8

270
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

9033000000 Parts and accessories (not specified or included 0 0 0 3.7

elsewhere in thisChapter)for machines, appliances,
instruments or apparatus ofChapter 90
9101110000 With mechanical display only 0 0 0 4,5
MIN 0,3 EURp/st
MAX 0,8
EURp/st
9101190000 Other 0 0 0 4,5
MIN 0,3 EURp/st
MAX 0,8
EURp/st
9101210000 With automatic winding 0 0 0 4,5
MIN 0,3 EURp/st
MAX 0,8
EURp/st
9101290000 Other 0 0 0 4,5
MIN 0,3 EURp/st
MAX 0,8
EURp/st
9101910000 Electrically operated 0 0 0 4,5
MIN 0,3 EURp/st
MAX 0,8
EURp/st
9101990000 Other 0 0 0 4,5
MIN 0,3 EURp/st
MAX 0,8
EURp/st
9102110000 With mechanical display only 0 0 0 4,5
MIN 0,3 EURp/st
MAX 0,8
EURp/st
9102120000 With opto-electronic display only 0 0 0 4,5
MIN 0,3 EURp/st
MAX 0,8
EURp/st
9102190000 Other 0 0 0 4,5
MIN 0,3 EURp/st
MAX 0,8
EURp/st
9102210000 With automatic winding 0 0 0 4,5
MIN 0,3 EURp/st
MAX 0,8
EURp/st
9102290000 Other 0 0 0 4,5
MIN 0,3 EURp/st
MAX 0,8
EURp/st
9102910000 Electrically operated 0 0 0 4,5
MIN 0,3 EURp/st
MAX 0,8
EURp/st
9102990000 Other 0 0 0 4,5
MIN 0,3 EURp/st
MAX 0,8
EURp/st
9103100010 Alarm clock 0 0 1.2 4.7
9103100090 Other 0 0 1.2 4.7
9103900010 Alarm clock 0 0 1.2 4.7
9103900090 Other 0 0 1.2 4.7
9104000000 Instrument panel clocks and clocks of a similar type for 0 0 0 3.7
vehicles, aircraft, spacecraft or vessels: (b)
9105110000 Electrically operated 0 0 1.2 4.7
9105190000 Other 0 0 0 3.7
9105210000 Electrically operated 0 0 1.2 4.7
9105290000 Other 0 0 0 3.7

271
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

9105910000 Electrically operated 0 0 1.2 4.7

9105991000 Table-top or mantelpiece clocks 0 0 0 3.7
9105999000 Other 0 0 0 3.7
9106100000 Time-registers; time-recorders 0 0 1.2 4.7
9106901000 Process-timers, stop-clocks and the like 0 0 1.2 4.7
9106908000 Other 0 0 1.2 4.7
9107000000 Time switches, with clock or watch movement or with 0 0 1.2 4.7
synchronous motor
9108110000 With mechanical display only or with a device to which 0 0 1.2 4.7
a mechanical display can be incorporated
9108120000 With opto-electronic display only 0 0 1.2 4.7
9108190000 Other 0 0 1.2 4.7
9108200000 With automatic winding 0 0 1,5 5
MIN 0,17 EUR MIN 0,17 EUR
p/st p/st
9108900000 Other 0 0 1,5 5
MIN 0,17 EUR MIN 0,17 EUR
p/st p/st
9109110000 Of alarm clocks 0 0 1.2 4.7
9109190000 Other 0 0 1.2 4.7
9109900000 Other 0 0 1.2 4.7
9110111000 With balance-wheel and hairspring 0 0 1,5 5
MIN 0,17 EUR MIN 0,17 EUR
p/st p/st
9110119000 Other 0 0 1.2 4.7
9110120000 Incomplete movements, assembled 0 0 0 3.7
9110190000 Rough movements 0 0 1.2 4.7
9110900000 Other 0 0 0 3.7
9111100000 Cases of precious metal or of metal clad with precious 0 0 0 0,5 EUR p/st
metal MIN 2,7
MAX4,6
9111200000 Cases of base metal, whether or not gold-or silver-plated 0 0 0 0,5 EUR p/st
MIN 2,7
MAX4,7
9111800000 Other cases 0 0 0 0,5 EUR p/st
MIN 2,7
MAX4,8
9111900000 Parts 0 0 0 0,5 EUR p/st
MIN 2,7
MAX4,9
9112200000 Cases 0 0 0 2.7
9112900000 Parts 0 0 0 2.7
9113101000 Of precious metal 0 0 0 2.7
9113109000 Of metal clad with precious metal 0 0 0 3.7
9113200000 Of base metal, whether or not gold-or silver-plated 0 0 2.1 6
9113901000 Of leather or of composition leather 0 0 2.1 6
9113908010 Of textile fabrics 0 0 2.1 6
9113908020 Of pearl, precious stone; natural or cultured stones 0 0 2.1 6
9113908030 Of plastic material 0 0 2.1 6
9113908080 Other 0 0 2.1 6
9114100000 Springs, including hair-springs 0 0 0 3.7
9114200000 Jewels 0 0 0 2.7
9114300000 Dials 0 0 0 2.7
9114400000 Plates and bridges 0 0 0 2.7
9114900000 Other 0 0 0 2.7
9201101000 New 0 0 0 4
9201109000 Used 0 0 0 4
9201200000 Grand pianos 0 0 0 4
9201900000 Other 0 0 0 4

272
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

9202101000 Violins 0 0 0 3.2

9202109000 Other 0 0 0 3.2
9202903000 Guitars 0 0 0 3.2
9202908000 Other 0 0 0 3.2
9205100000 Brass-wind instruments 0 0 0 3.2
9205901000 Accordions and similar instruments 0 0 0 3.7
9205903000 Mouth organs 0 0 0 3.7
9205905000 Keyboard pipe organs; harmoniums and similar 0 0 0 3.7
keyboard instruments with free metal reeds
9205909000 Other 0 0 0 3.7
9206000000 Percussion musical instruments (for example, drums, 0 0 0 3.2
xylophones, cymbals,castanets, maracas)
9207101000 Organs 0 0 0 3.2
9207103000 Digital-pianos 0 0 0 3.2
9207105000 Synthesizers 0 0 0 3.2
9207108000 Other 0 0 0 3.2
9207901000 Guitars 0 0 0 3.7
9207909000 Other 0 0 0 3.7
9208100000 Musical boxes 0 0 0 2.7
9208900000 Other 0 0 0 3.2
9209300000 Musical instrument strings 0 0 0 2.7
9209910000 Parts and accessories for pianos 0 0 0 2.7
9209920000 Parts and accessories for the musical instruments of 0 0 0 2.7
heading 9202
9209940000 Parts and accessories for the musical instruments of 0 0 0 2.7
heading 9207
9209992000 Parts and accessories for the musical instruments of 0 0 0 2.7
heading 9205
9209994000 Metronomes, tuning forks and pitch pipes 0 0 0 3.2
9209995000 Mechanisms for musical boxes 0 0 0 1.7
9209997000 Other 0 0 0 2.7
9401200000 Seats of a kind used for motor vehicles 0 0 0 3.7
9401510000 Of bamboo or rattan 0 0 0 5.6
9401590000 Other 0 0 0 5.6
9401901000 Of seats of a kind used for aircraft 0 0 0 1.7
9401903000 Of wood 0 0 0 2.7
9401908000 Other 0 0 0 2.7
9403401000 Fitted kitchen units 0 0 0 2.7
9403409000 Other 0 0 0 2.7
9403810000 Of bamboo or rattan 0 0 0 5.6
9403890000 Other 0 0 0 5.6
9403901000 Of metal 0 0 0 2.7
9403903000 Of wood 0 0 0 2.7
9403909000 Of other materials 0 0 0 2.7
9404100000 Mattress supports 0 0 0 3.7
9404211000 Of rubber 0 0 0 3.7
9404219000 Of plastics 0 0 0 3.7
9404291000 Spring interior 0 0 0 3.7
9404299000 Other 0 0 0 3.7
9404300000 Sleeping bag 0 0 0 3.7
9404901000 Filled with feathers or down 0 0 0 3.7
9404909000 Other 0 0 0 3.7
9405102100 Of a kind used with filament lamps (b) 0 0 1.2 4.7
9405102800 Other (b) 0 0 1.2 4.7
9405103000 Of ceramic materials 0 0 1.2 4.7
9405105010 Chandeliers 0 0 0 3.7

273
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

9405105090 Other lighting device 0 0 0 3.7

9405109110 Of leather or composition leather 0 0 0 2.7
9405109120 Of wood 0 0 0 2.7
9405109130 Of basketwork,wickerwork or loofah 0 0 0 2.7
9405109140 Of monumental stone 0 0 0 2.7
9405109150 Of base metals (b) 0 0 0 2.7
9405109190 Other 0 0 0 2.7
9405109810 Of leather or composition leather 0 0 0 2.7
9405109820 Of wood 0 0 0 2.7
9405109830 Of basketwork,wickerwork or loofah 0 0 0 2.7
9405109840 Of monumental stone 0 0 0 2.7
9405109850 Of base metals 0 0 0 2.7
9405109890 Other 0 0 0 2.7
9405201100 Of a kind used with filament lamps 0 0 1.2 4.7
9405201900 Other 0 0 1.2 4.7
9405203000 Of ceramic materials 0 0 1.2 4.7
9405205000 Of glass 0 0 0 3.7
9405209110 Of base metals 0 0 0 2.7
9405209120 Of leather or composition leather 0 0 0 2.7
9405209130 Of wood 0 0 0 2.7
9405209140 Of basketwork,wickerwork or loofah 0 0 0 2.7
9405209150 Of monumental stone 0 0 0 2.7
9405209910 Of base metals 0 0 0 2.7
9405209920 Of leather or composition leather 0 0 0 2.7
9405209930 Of wood 0 0 0 2.7
9405209940 Of basketwork,wickerwork or loofah 0 0 0 2.7
9405209950 Of monumental stone 0 0 0 2.7
9405300000 Lighting sets of a kind used forChristmas trees 0 0 0 3.7
9405401000 Searchlights and spotlights 0 0 0 3.7
9405403100 Of a kind used with filament lamps 0 0 1.2 4.7
9405403500 Of a kind used with tubular fluorescent lamps 0 0 1.2 4.7
9405403900 Other 0 0 1.2 4.7
9405409110 Of base metals 0 0 0 2.7
9405409120 Of leather or composition leather 0 0 0 2.7
9405409130 Of unhardened vulcanized rubber 0 0 0 2.7
9405409140 Of hardened vulcanized rubber 0 0 0 2.7
9405409150 Of wood 0 0 0 2.7
9405409160 Of monumental stone 0 0 0 2.7
9405409170 Of ceramic materials 0 0 0 2.7
9405409180 Of glass 0 0 0 2.7
9405409190 Other 0 0 0 2.7
9405409510 Of base metals 0 0 0 2.7
9405409520 Of leather or composition leather 0 0 0 2.7
9405409530 Of unhardened vulcanized rubber 0 0 0 2.7
9405409540 Of hardened vulcanized rubber 0 0 0 2.7
9405409550 Of wood 0 0 0 2.7
9405409560 Of monumental stone 0 0 0 2.7
9405409570 Of ceramic materials 0 0 0 2.7
9405409580 Of glass 0 0 0 2.7
9405409590 Other 0 0 0 2.7
9405409910 Of base metals 0 0 0 2.7
9405409920 Of leather or composition leather 0 0 0 2.7
9405409930 Of unhardened vulcanized rubber 0 0 0 2.7
9405409940 Of hardened vulcanized rubber 0 0 0 2.7

274
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

9405409950 Of wood 0 0 0 2.7

9405409960 Of monumental stone 0 0 0 2.7
9405409970 Of ceramic materials 0 0 0 2.7
9405409980 Of glass 0 0 0 2.7
9405409990 Other 0 0 0 2.7
9405500010 Of plastics 0 0 0 2.7
9405500020 Of leather or composition leather 0 0 0 2.7
9405500030 Of wood 0 0 0 2.7
9405500040 Of basketwork,wickerwork or loofah 0 0 0 2.7
9405500050 Of monumental stone 0 0 0 2.7
9405500060 Of ceramic materials 0 0 0 2.7
9405500070 Of glass 0 0 0 2.7
9405500081 Used in mine 0 0 0 2.7
9405500089 Other 0 0 0 2.7
9405602000 Of plastics (b) 0 0 1.2 4.7
9405608010 Of base metals (b) 0 0 0 2.7
9405608020 Of leather or composition leather 0 0 0 2.7
9405608030 Of wood 0 0 0 2.7
9405608040 Of ceramic materials 0 0 0 2.7
9405608050 Of glass 0 0 0 2.7
9405608090 Other 0 0 0 2.7
9405911100 Facetted glass, plates, balls, pearshaped drops, 0 0 2.2 5.7
flowershaped pieces, pendants and similar articles for
trimming chandeliers
9405911900 Other (for example, diffusers, ceiling lights, bowls, cups, 0 0 2.2 5.7
lampshades, globes, tulipshaped pieces)
9405919010 Of projectors 0 0 0 3.7
9405919090 Other 0 0 0 3.7
9405920000 Of plastics 0 0 1.2 4.7
9405990011 Parts of the articles of subheading 9405 10 (b) 0 0 0 2.7
9405990012 Parts of the articles of subheading 9405 60(b) 0 0 0 2.7
9405990013 Of unhardened vulcanise rubber 0 0 0 2.7
9405990014 Hardened rubber 0 0 0 2.7
9405990015 Of leather or composite leather 0 0 0 2.7
9405990016 Of wood 0 0 0 2.7
9405990017 Of basketwork,wickerwork or loofah; of iron and steel; 0 0 0 2.7
of aluminium
9405990018 Of paper pulp, paper and paperboard or cellulose 0 0 0 2.7
wadding;of ceramics
9405990021 Of monumental stone 0 0 0 2.7
9405990022 Of copper 0 0 0 2.7
9405990029 Other 0 0 0 2.7
9406001111 Of wood 0 0 0 2.7
9406001112 Of iron or steel 0 0 0 2.7
9406001113 Of plastics 0 0 0 2.7
9406001114 Of cement; of concrete or of artificial stone 0 0 0 2.7
9406001115 Of ceramics 0 0 0 2.7
9406001116 Of aluminium 0 0 0 2.7
9406002000 Of wood 0 0 0 2.7
9406003100 Greenhouses 0 0 0 2.7
9406003800 Other 0 0 0 2.7
9406008010 Of plastics 0 0 0 2.7
9406008020 Of cement; of concrete or of artificial stone 0 0 0 2.7
9406008030 Of ceramics 0 0 0 2.7
9406008040 Of aluminium 0 0 0 2.7
9503002100 Dolls 0 0 1.2 4.7

275
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

9503003500 Of plastics 0 0 1.2 4.7

9503004100 Stuffed 0 0 1.2 4.7
9503006900 Other 0 0 1.2 4.7
9503007000 Other toys, put up in sets or outfits 0 0 1.2 4.7
9503007500 Of wood 0 0 1.2 4.7
9503008500 Diecast miniature models 0 0 1.2 4.7
9503009500 Of plastics 0 0 1.2 4.7
9504400000 Playing cards 0 0 0 2.7
9505109000 Of other materials 0 0 0 2.7
9505900000 Other 0 0 0 2.7
9506111000 Crosscountry skis 0 0 0 3.7
9506112100 Monoskis and snowboards 0 0 0 3.7
9506112900 Other 0 0 0 3.7
9506118000 Other skis 0 0 0 3.7
9506120000 Skifastenings (skibindings) 0 0 0 3.7
9506190000 Other 0 0 0 2.7
9506210000 Sailboards 0 0 0 2.7
9506290000 Other 0 0 0 2.7
9506310000 Clubs, complete 0 0 0 2.7
9506320000 Balls 0 0 0 2.7
9506391000 Parts of golf clubs 0 0 0 2.7
9506399000 Other 0 0 0 2.7
9506401000 Bats, balls and nets 0 0 0 2.7
9506409000 Other 0 0 0 2.7
9506510000 Lawntennis rackets, whether or not strung 0 0 0 4.7
9506590000 Other 0 0 0 2.7
9506610000 Lawntennis balls 0 0 0 2.7
9506621000 Of leather 0 0 0 2.7
9506629000 Other 0 0 0 2.7
9506699000 Other 0 0 0 2.7
9506703000 Roller skates 0 0 0 2.7
9506709000 Parts and accessories 0 0 0 2.7
9506911000 Exercising apparatus with adjustable resistance 0 0 0 2.7
mechanisms
9506919000 Other 0 0 0 2.7
9506999010 Kneecaps,shinguards, football (soccer) socks and similar 0 0 0 2.7
articles
9506999090 Other 0 0 0 2.7
9507100000 Fishing rods 0 0 0 3.7
9507201000 Fishhooks, not snelled 0 0 0 1.7
9507209000 Other 0 0 0 3.7
9507300000 Fishing reels 0 0 0 3.7
9507900000 Other 0 0 0 3.7
9508100000 Travelling circuses and travelling menageries 0 0 0 1.7
9508900000 Other 0 0 0 1.7
9601100000 Worked ivory and articles of ivory 0 0 0 2.7
9602000010 Gelatin capsules 0 0 0 2.2
9602000090 Other 0 0 0 2.2
9603100000 Brooms and brushes, consisting of twigs or 0 0 0 3.7
othervegetable materials bound together, with orwithout
handles
9603210000 Tooth brushes, including dental-plate brushes 0 0 0 3.7
9603293000 Hair brushes 0 0 0 3.7
9603298000 Other 0 0 0 3.7
9603301000 Artists' and writing brushes 0 0 0 3.7

276
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

9603309000 Brushes for the application of cosmetics 0 0 0 3.7

9603401000 Paint, distemper, varnish or similar brushes 0 0 0 3.7
9603409000 Paint pads and rollers 0 0 0 3.7
9603500010 Of machines 0 0 0 2.7
9603500090 Other 0 0 0 2.7
9603901000 Hand-operated mechanical floor sweepers, not 0 0 0 2.7
motorised
9603909110 Feather dusters 0 0 0 3.7
9603909190 Other 0 0 0 3.7
9603909910 Prepared knots and tufts forbrush making 0 0 0 3.7
9603909990 Other 0 0 0 3.7
9604000000 Hand sieves and hand riddles 0 0 0 3.7
9605000010 Travel sets for personal toilet 0 0 0 3.7
9605000020 Clothes cleaning kits 0 0 0 3.7
9605000090 Other 0 0 0 3.7
9606100000 Press-fasteners, snap-fasteners and press-studs and parts 0 0 0 3.7
therefor
9606210000 Of plastics, not covered with textilematerial 0 0 0 3.7
9606220000 Of base metal, not covered with textile material 0 0 0 3.7
9606290000 Other 0 0 0 3.7
9606300000 Button moulds and other parts of buttons;buttonblanks 0 0 0 2.7
9607110000 Fitted with chain scoops of base metal 0 0 0 6.7
9607190000 Other 0 0 0 7.7
9607201000 Of base metal, including narrow strips mountedwith 0 0 0 6.7
chain scoops of base metal
9607209000 Other 0 0 0 7.7
9608101010 Of plastics 0 0 0 3.7
9608101090 Other 0 0 0 3.7
9608103000 With body or cap of precious metal or rolled precious 0 0 0 3.7
metal
9608109100 With replaceable refill 0 0 0 3.7
9608109900 Other 0 0 0 3.7
9608200010 Of plastics 0 0 0 3.7
9608200090 Other 0 0 0 3.7
9608310010 Of plastics 0 0 0 3.7
9608310090 Other 0 0 0 3.7
9608391000 With body or cap of precious metal or rolled precious 0 0 0 3.7
metal
9608399010 Of plastics 0 0 0 3.7
9608399090 Other 0 0 0 3.7
9608400010 Of plastics 0 0 0 3.7
9608400090 Other 0 0 0 3.7
9608500010 Of plastics 0 0 0 3.7
9608500090 Other 0 0 0 3.7
9608601000 With liquid ink (for rolling ball pens) 0 0 0 2.7
9608609000 Other 0 0 0 2.7
9608910000 Pen nibs and nib points 0 0 0 2.7
9608992000 Of metal 0 0 0 2.7
9608998000 Other 0 0 0 2.7
9609101000 With "leads" of graphite 0 0 0 2.7
9609109000 Other 0 0 0 2.7
9609200000 Pencil leads, black or coloured 0 0 0 2.7
9609901000 Pastels and drawing charcoals 0 0 0 2.7
9609909000 Other 0 0 0 1.7
9610000000 Slates and boards, with writing or drawing surfaces, 0 0 0 2.7
whether or not framed

277
 Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives

9611000000 Date, sealing or numbering stamps, and the 0 0 0 2.7

like(including devices for printing or embossinglabels),
designed for operating in the hand; hand-operated
composing sticks and hand printing sets incorporating
such composing sticks
9612101010 Inked or otherwise prepared for giving impressions 0 0 0 2.7
9612101090 Other 0 0 0 2.7
9612108010 Inked or otherwise prepared for giving impressions 0 0 0 2.7
9612108090 Other 0 0 0 2.7
9612200000 Ink-pads 0 0 0 2.7
9613100000 Pocket lighters, gas fuelled, non-refillable 0 0 0 2.7
9613201000 With electrical ignition system 0 0 0 2.7
9613209000 With other ignition system 0 0 0 2.7
9613800000 Other lighters 0 0 0 2.7
9613900000 Parts 0 0 0 2.7
9614009000 Other 0 0 0 2.7
9615110000 Of hard rubber or plastics 0 0 0 2.7
9615190000 Other 0 0 0 2.7
9615900010 Of plastics 0 0 0 2.7
9615900020 Of iron and steel 0 0 0 2.7
9615900090 Other 0 0 0 2.7
9616101000 Toilet sprays 0 0 0 2.7
9616109000 Mounts and heads. 0 0 0 2.7
9616200000 Powder-puffs and pads for the application of cosmetics 0 0 0 2.7
or toilet preparations
9617001100 Not exceeding 0,75 litre 0 0 0 6.7
9617001900 Exceeding 0,75 litre 0 0 0 6.7
9617009000 Parts (other than glass inners) 0 0 0 6.7
9618000000 Tailors' dummies and other lay figures; automata and 0 0 0 1.7
other animated displays used for shop window dressing

278