Professional Documents
Culture Documents
SGP Turquia
SGP Turquia
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:
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]
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:
Undersecretariat of Customs
Directorate General for the EU and External Relations
Hkmet Meydani No.1
06100 Ulus
ANKARA
iv
Contents
Page
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
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
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
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.
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.
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.
2
Table 1
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
Bolivia Mongolia
Ecuador Moldova (Republic of)
El Salvador Nicaragua
Guatemala Panama
Georgia Peru
Honduras Sri Lanka
Colombia Venezuela
Costa Rica
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:
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
(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).
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.
(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.
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:
Group 2:
Group 3:
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.
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.
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.
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.
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
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
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:
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:
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.
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;
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.
(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.
(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:
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.
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:
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:
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.
(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 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:
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.
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)
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
21
request via diplomatic channels for a derogation together with the reasons for the
request in accordance with paragraph 2 of Article 19.
(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:
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.
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.
(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.
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.
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:
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 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.
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:
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
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.
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.
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
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 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.
(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.
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.
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.
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.
SECTION VII
Arrangements for Administrative Co-operation
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.
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.
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
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:
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:
7.2. For the purposes of headings 2710, 2711 and 2712, the "specific processes" are the
following:
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
45
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
46
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
47
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
48
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
49
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
52
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
54
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
55
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
59
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
62
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
65
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
66
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
68
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
69
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
71
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
72
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
73
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
74
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
75
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
76
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
77
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
78
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
79
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
80
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
81
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
84
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
87
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
88
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
89
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
90
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
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
94
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
98
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
99
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
100
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
101
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
102
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
105
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
106
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
107
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
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
110
HS heading Description of product Working or processing carried out on non-originating
No materials that confers originating status
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
(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.
112
ANNEX III
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)
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
...............................................................................................
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):
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.
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)
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)
......................................................................................................................
(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):
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.
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
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
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.)
.....................................................................................
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
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
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:
.
.
.
.
.
.
.
(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
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.
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
129
130
ANNEX VII
*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
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
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
135
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
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
137
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
138
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
139
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
140
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
141
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
142
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
143
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
144
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
145
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
146
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
147
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
148
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
149
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
150
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
151
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
152
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
153
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
154
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
155
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
156
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
157
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
158
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
159
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
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
161
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
162
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
163
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
164
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
165
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
166
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
167
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
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
170
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
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
173
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
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
176
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
177
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
178
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
179
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
180
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
181
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
182
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
183
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
184
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
185
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
186
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
187
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
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
190
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
191
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
192
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
193
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
194
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
195
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
196
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
197
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
198
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
199
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
200
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
201
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
202
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
203
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
204
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
205
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
206
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
207
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
208
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
209
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
210
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
211
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
212
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
213
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
214
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
215
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
216
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
217
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
218
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
219
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
220
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
221
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
222
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
223
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
224
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
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
227
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
228
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
229
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
230
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
231
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
232
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
233
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
234
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
235
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
236
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
237
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
238
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
239
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
240
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
241
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
242
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
243
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
244
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
245
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
246
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
247
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
248
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
249
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
250
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
251
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
252
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
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
257
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
258
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
259
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
260
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
261
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
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
264
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
265
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
266
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
267
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
268
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
269
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
270
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
271
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
272
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
273
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
274
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
275
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
276
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
277
Percentage
GSP countries
Other
Code Description Least Countries of Developing
Countries
Developed Special Countries
Countries Incentives
278