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Commission Delegated Regulation (EU) 2015/2446Show full title
Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code
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TABLE OF CONTENTS
ANNEX A
COMMON DATA REQUIREMENTS FOR APPLICATIONS AND DECISIONS U.K.
Introductory notes to the data requirement tables for applications and decisions U.K.
GENERAL PROVISIONSU.K.
1.The provisions included in these notes are applicable to all Titles of this Annex.U.K.
2.The data requirement tables in Title I to Title XXI include all the data elements necessary for the applications and decisions dealt with in this Annex.U.K.
3.The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified in Commission Implementing Regulation (EU) 2015/2447 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 which is adopted pursuant to Article 8(1)(a) of the Code.U.K.
4.The data requirements defined in this Annex shall apply to applications and decisions made by using an electronic data processing technique as well as to paper-based applications and decisions.U.K.
5.The data elements which may be provided for several applications and decisions are set out in the data requirements table of Chapter 1, Title I of this Annex.U.K.
6.The data elements specific to certain types of applications and decisions are set out in Title II to Title XXI of this Annex.U.K.
7.The specific provisions concerning each data element as they are described in Chapter 2 of Titles I to XXI of this Annex apply without prejudice to the status of the data element as defined in the data requirements tables. For example D.E. 5/8 Identification of goods is marked as mandatory (status ‘A’) in the data requirements table in Title I, Chapter 1 of this Annex for the authorisations of inward processing (column 8a) and outward processing (column 8b); however this information shall not be completed in case of inward or outward processing with equivalent goods and outward processing with standard exchange system, as described in Title I, Chapter 2 of this Annex.U.K.
8.Unless otherwise indicated by the markings pertaining to the data element concerned, the data elements listed in the respective data requirement table may be used for the purposes of both the applications and the decisions.U.K.
9.The status listed in the data requirement table below have no bearing on the fact that certain data is provided only where circumstances warrant it. For example, the D.E. 5/6 Equivalent goods shall only be used, if the use of equivalent goods in accordance with Article 223 of the Code is requested.U.K.
10.In case the application for the use of a special procedure other than transit is made in accordance with Article 163, the dataset defined in column 8f of the data requirement table in Title I of this Annex shall be provided in addition to the data requirements of the customs declaration, as provided for in Title I, Chapter 3, Section 1 of Annex B in relation with the procedure concerned.U.K.
TITLE I U.K. Applications and decisions U.K.
CHAPTER 1U.K.
Table legend
| a No specific data required | ||||
| Columns | Application/Decision type | Legal reference | Title No of the specific data requirements | |
|---|---|---|---|---|
| D.E. order number | Order number of the data element concerned | |||
| D.E. name | Name of the data element concerned | |||
| Decisions relating to binding information | ||||
| 1a | Application and decision relating to binding tariff information (BTI decision) | Article 33 of the Code | Title II | |
| 1b | Application and decision relating to binding origin information (BOI decision) | Article 33 of the Code | Title III | |
| Authorised economic operator | ||||
| 2 | Application and authorisation for the status of authorised economic operator | Article 38 of the Code | Title IV | |
| Customs valuation | ||||
| 3 | Application and authorisation for the simplification of the determination of amounts being part of the customs value of goods | Article 73 of the Code | Title V | |
| Comprehensive guarantee and deferred payment | ||||
| 4a | Application and authorisation for the provision of a comprehensive guarantee, including possible reduction or waiver | Article 95 of the Code | Title VI | |
| 4b | Application and authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation | Article 110 of the Code | Title VII | |
| 4c | Application and decision on the repayment or remission of amounts of import or export duty | Article 116 of the Code | Title VIII | |
| Formalities related to the arrival of goods | ||||
| 5 | Application and authorisation for the operation of temporary storage facilities | Article 148 of the Code | Title IX | |
| Customs status of goods | ||||
| 6a | Application and authorisation to establish regular shipping services | Article 120 | Title X | |
| 6b | Application and authorisation for the status of authorised issuer | Article 128 | Title XI | |
| Customs formalities | ||||
| 7a | Application and authorisation to use simplified declaration | Article 166(2) of the Code | Title XII | |
| 7b | Application and authorisation for centralised clearance | Article 179 of the Code | Title XIII | |
| 7c | Application and authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure | Article 182 of the Code | Title XIV | |
| 7d | Application and authorisation for self-assessment | Article 185 of the Code | Title XV | |
| 7e | Application and authorisation for the status of authorised weigher of bananas | Article 155 | Title XVI | |
| Special procedures | ||||
| 8a | Application and authorisation for the use of inward processing procedure | Article 211(1)a) of the Code | Title XVII | |
| 8b | Application and authorisation for the use of outward processing procedure | Article 211(1)a) of the Code | Title XVIII | |
| 8c | Application and authorisation for the use of end use procedure | Article 211(1)a) of the Code | a | |
| 8d | Application and authorisation for the use of temporary admission procedure | Article 211(1)a) of the Code | a | |
| 8e | Application and authorisation for the operation of storage facilities for customs warehousing of goods | Article 211(1)b) of the Code | Title XIX | |
| 8f | Application and authorisation for the use of temporary admission, end-use, inward processing or outward processing in situations where Article 163 applies | Article 211(1)a) of the Code and Article 163 | a | |
| Transit | ||||
| 9a | Application and authorisation for the status of authorised consignee for TIR operation | Article 230 of the Code | a | |
| 9b | Application and authorisation for the status of authorised consignor for Union transit | Article 233(4)a) of the Code | Title XX | |
| 9c | Application and authorisation for the status of authorised consignee for Union transit | Article 233(4)b) of the Code | a | |
| 9d | Application and authorisation to use of seals of a special type | Article 233(4)c) of the Code | Title XXI | |
| 9e | Application and authorisation to use transit declaration with a reduced dataset | Article 233(4)d) of the Code | a | |
| 9f | Application and authorisation for the use of an electronic transport document as customs declaration | Article 233(4)e) of the Code | — | |
Symbols in the cells
| Symbol | Symbol description |
|---|---|
| A | Mandatory: data required by every Member State. |
| B | Optional for the Member States: data that Member States may decide to waive. |
| C | Optional for the applicant: data which the applicant may decide to supply but which cannot be demanded by the Member States. |
Data groups
| Group | Title of the group |
|---|---|
| Group 1 | Application/Decision information |
| Group 2 | References of supporting documents, certificates and authorisations |
| Group 3 | Parties |
| Group 4 | Dates, times, periods and places |
| Group 5 | Identification of goods |
| Group 6 | Conditions and terms |
| Group 7 | Activities and procedures |
| Group 8 | Others |
Markings
| Type of the marking | Description of the marking |
|---|---|
| [*] | This data element is used only for the application concerned. |
| [+] | This data element is used only for the decision concerned. |
Data requirement table
Notes
| Note number | Note description |
|---|---|
| [1] | This data element shall be completed only in cases where the authorisation to provide a comprehensive guarantee will be used for the placing of goods under the Union transit procedure. |
| [2] | This data element shall be used in the application only in case of an application for the amendment, renewal or revocation of the decision. |
| [3] | Without prejudice to any specific provisions adopted under the common agricultural policy, an application relating to goods in respect of which an import or export licence was produced when the relevant customs declaration was lodged, shall be supported by certification by the authorities responsible for issuing such licence attesting that the necessary steps have been taken to cancel its effects. The above certification shall not be required, where: (a) the customs authority to which the application is submitted issued the licence itself; (b) the ground for the application is an error that has no effect on the attribution of the licence. The above provisions shall also apply in the case of re-exportation, placing of goods in a customs warehouse or free zone, or destruction of the goods. |
| [4] | This information is mandatory only in the cases where the EORI number of the person is not required. Where the EORI number is provided, the name and address should not be provided, unless a paper-based application or decision is used. |
| [5] | This information shall not be provided if the applicant is an authorised economic operator. |
| [6] | This information shall only be provided if the application relates to the use of temporary admission, and the information is required under the customs law. |
| [7] | This information shall only be used in case of a paper-based application. |
| [8] | If it is intended to use a public customs warehouse type II, this data element shall not be used. |
| [9] | This information shall not be required in case Article 162 applies. |
| [10] | [F1This information shall only be provided for the purposes of the following applications: (a) applications for an authorisation for the use of inward processing or end-use procedures where the applicant is established outside the customs territory of the Union as referred to in Article 162; (b) applications for an authorisation for temporary admission as referred to in Article 205.] |
| [11] | This information may not be provided in the cases where the Union customs legislation waives the obligation to present the goods. |
| [12] | In case of an application for the use of the outward processing procedure, this data element shall not be used, unless prior importation of replacement products or processed products is applied for. |
| [13] | This information shall only be provided in the decision, in case the holder of the authorisation is not exempted from the obligation to present the goods. |
| [14] | [F1This information shall be provided in case of an authorisation for the use of inward processing EX/IM without the use of standardised exchange of information as referred to in Article 176, and in case of an authorisation for the use of inward processing IM/EX.] |
| [15] | [F1This information shall only be provided in case of an authorisation relating to the use of inward processing IM/EX or end-use.] |
| [16] | This information shall only be provided in case the application relates to the use of inward or outward processing or end-use, and the end-use involves processing of goods. |
| [17] | This information shall only be used in case the application relates to the use of inward or outward processing. |
| [18] | In case of an application for the use of the inward processing EX/IM procedure, this data element shall not be used, unless export duties are applicable. |
| [19] | This information shall only be used in case the application relates to the use of inward processing. |
CHAPTER 2U.K.
Notes relating to data requirements U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements
Group 1 — Application/Decision information U.K.
1/1. Application/Decision code type U.K.
All relevant table columns used: U.K.
Application: U.K.
Using the relevant codes, indicate which authorisation or decision is applied for.
Decision: U.K.
Using the relevant codes, indicate the type of authorisation or decision.
1/2. Signature/authentication U.K.
All relevant table columns used: U.K.
Application: U.K.
Paper-based applications shall be signed by the person who lodges the application. The signatory should add his capacity.
Applications made by using an electronic data processing technique shall be authenticated by the person who lodges the application (applicant or representative).
In case the application is submitted by using the EU harmonised trader interface defined by the Commission and the Member States in agreement with each other, the application shall be considered as authenticated.
Decision: U.K.
Signature of the paper-based decisions or authentication otherwise of the decisions made by using an electronic data processing technique by the person who takes the decision on granting the authorisation, on binding information or on the repayment or remission of the import or export duty.
Table column 1a: U.K.
If the applicant has a reference, it may be inserted here.
Table column 2: U.K.
The signatory should always be the person who represents the applicant as a whole.
1/3. Type of application U.K.
All relevant table columns used: U.K.
Using the relevant code, indicate the type of application. In case of an application for amendment or, if applicable renewed authorisation, also indicate the appropriate decision number in D.E. 1/6 Decision reference number.
1/4. Geographical validity — Union U.K.
All relevant table columns used: U.K.
By way of derogation from Article 26 of the Code, indicate where the effect of the decision is limited to one or several Member States, mentioning explicitly the Member State(s) concerned.
1/5. Geographical validity — Common transit countries U.K.
All relevant table columns used: U.K.
Indicate the common transit countries where the authorisation may be used.
1/6. Decision reference number U.K.
All relevant table columns used: U.K.
Unique reference attributed by the competent customs authority to the decision.
1/7. Decision taking customs authority U.K.
All relevant table columns used: U.K.
Identification number or name and address of the customs authority which takes the decision.
Table column 1b: U.K.
Identification number or signature and name of the Member State’s customs authority that issued the decision.
Table column 2: U.K.
Authentication and name of the Member State’s customs administration. The name of the Member State’s customs administration can be mentioned on a regional level, if the customs administration organisational structure requires it.
Group 2 — References of supporting documents, certificates and authorisations U.K.
2/1. Other applications and decisions relating to binding information held U.K.
Table column 1a: U.K.
Indicate (yes/no), whether the applicant has applied for or received a BTI decision for identical or similar goods in the Union to those described under D.E. 5/2 Description of goods in this Title and D.E. II/3 Commercial denomination and additional information in Title II. If yes, the following information should also be completed:
Country of application: country where the application was submitted
Place of application: place where the application was submitted
Date of application: the date on which the competent customs authority referred to in Article 22(1) 3rd subparagraph of the Code has received the application.
BTI decision reference number: reference number of the BTI decision which the applicant has already received. This part is mandatory if the applicant has received BTI decisions following his application.
Start date of the decision: The date on which the BTI decision validity starts.
Commodity Code: the nomenclature code indicated on the BTI decision.
Table column 1b: U.K.
Indicate whether the applicant has applied for or received a BOI and/or a BTI decision for goods or materials identical or similar to those referred to under D.E. 5/1 Commodity code and D.E. 5/2. Description of goods in this Title or D.E. III/3 in Title III; by providing the relevant details. If yes, the reference number of the BOI and/or BTI decision concerned shall also be provided.
2/2. Decisions related to binding information issued to other Holders U.K.
Table column 1a: U.K.
Indicate whether or not the applicant is aware of BTI decisions issued to other holders for identical or similar goods to those described under D.E. 5/2 Description of goods in this Title and D.E. II/3 Commercial denomination and additional information in Title II. Information concerning existing BTI decisions can be consulted at the public EBTI database that is accessible on the internet.
If yes, the following additional elements are optional:
BTI decision reference number: reference number of the BTI decision of which the applicant is aware
Start date of the decision: The date on which the BTI decision validity starts.
Commodity Code: the nomenclature code indicated on the BTI decision.
Table column 1b: U.K.
Indicate whether, to the knowledge of the applicant, a BOI and/or a BTI decision for identical or similar goods has already been applied for or issued in the Union.
If yes, the following additional elements are optional:
BOI and/or BTI decision reference number: reference number of the BOI and/or BTI decision of which the applicant is aware
Start date of the decision: The date on which the BOI and/or BTI decision validity starts.
Commodity Code: the nomenclature code indicated on the BOI and/or BTI decision.
2/3. Legal or administrative procedures pending or handed down U.K.
Table column 1a: U.K.
Indicate whether or not the applicant is aware of any legal or administrative procedures concerning tariff classification pending within the Union, or a court ruling on tariff classification already handed down within the Union, relating to the goods described under D.E. 5/2. Description of goods and D.E. II/3 Commercial denomination and additional information in Title II. If yes, the following additional elements are optional:
Enter the name and address of the court, the reference number of the case pending and/or the judgement, and any other relevant information.
Table column 1b: U.K.
Indicate whether, to the knowledge of the applicant, the goods described in D.E. 5/1. Commodity code and D.E. 5/2. Description of the goods in this Title, or in D.E. III/3 Conditions enabling the determination of origin in Title III are the subject to any legal or administrative proceedings concerning origin pending within the Union or a court ruling on origin already handed down within the Union.
Enter the name and address of the court, the reference number of the case pending and/or the judgement, and any other relevant information.
2/4. Attached documents U.K.
All relevant table columns used: U.K.
Provide information on the type and, if applicable, the identification number and/or the date of issue of the document(s) attached to the application or the decision. Indicate also the total number of the documents attached.
If the document contains the continuation of the information provided elsewhere in the application or decision, indicate a reference to the data element concerned.
2/5. Identification number of the storage facility U.K.
All relevant table columns used: U.K.
If applicable, enter any identification number allocated by the decision-taking customs authority to the storage facility.
Group 3 — Parties U.K.
3/1. Applicant/Holder of the authorisation or decision U.K.
All relevant table columns used: U.K.
Application: U.K.
The applicant is the person who applies to the customs authorities for a decision.
Enter the name and address of the person concerned.
Decision: U.K.
The holder of the decision is the person to whom the decision is issued.
The holder of the authorisation is the person to whom the authorisation is issued.
3/2. Applicant/Holder of the authorisation or decision identification U.K.
All relevant table columns used: U.K.
Application: U.K.
The applicant is the person who applies to the customs authorities for a decision.
Enter the Economic Operators Registration and Identification number (EORI number), of the person concerned, as provided for in Article 1(18).
In case of an application made by using an electronic data processing technique, the EORI number of the applicant shall always be provided.
Decision: U.K.
The holder of the decision is the person to whom the decision is issued.
The holder of the authorisation is the person to whom the authorisation is issued.
3/3. Representative U.K.
All relevant table columns used: U.K.
If the applicant indicated in D.E. 3/1 Applicant/Holder of the authorisation or decision or D.E. 3/2 Applicant/Holder of the authorisation or decision identification is represented, provide relevant information about the representative.
If requested by the decision-taking customs authority in accordance with Article 19(2) of the Code, provide a copy of a relevant contract, power of attorney or any other document which provides evidence of the empowerment for the status of customs representative.
3/4. Representative identification U.K.
All relevant table columns used: U.K.
If the applicant indicated in D.E. 3/1 Applicant/Holder of the authorisation or decision or D.E. 3/2 Applicant/Holder of the authorisation or decision identification is represented, enter the EORI number of representative.
If requested by the decision-taking customs authority in accordance with Article 19(2) of the Code, provide a copy of a relevant contract, power of attorney or any other document which provides evidence of the empowerment for the status of customs representative.
3/5. Name and contact details of the person responsible for customs matters U.K.
All relevant table columns used: U.K.
Contact information, including the fax number, if applicable, of the person concerned, which can be used for further contact and communication concerning customs matters.
3/6. Contact person responsible for the application U.K.
All relevant table columns used: U.K.
The contact person shall be responsible for keeping contact with customs as regards the application.
This information shall only be provided, if different from the person responsible for customs matters as provided in D.E. 3/5 Name and contact details of the person responsible for customs matters.
Enter the contact person’s name and any of the following: telephone number, e-mail address (preferably of a functional mailbox) and, if applicable, the fax number.
3/7. Person in charge of the applicant company or exercising control over its management U.K.
All relevant table columns used: U.K.
For the purposes of Article 39(a) of the Code, enter the name(s) and full details of the person(s) concerned according to the legal establishment/form of the applicant company, in particular: director/manager of the company, board directors and board members, if any. Details should include: full name and address, date of birth and National Identification Number.
3/8. Owner of the goods U.K.
All relevant table columns used: U.K.
Where applicable under the relevant Article, enter the name and address of the non-Union owner of the goods to be placed under the temporary admission, as described in D.E. 5/1. Commodity code and D.E. 5/2. Description of goods.
Group 4 — Dates, times, periods and places U.K.
4/1. Place U.K.
All relevant table columns used: U.K.
Application: U.K.
Place at which the application was signed or otherwise authenticated.
Decision: U.K.
Place at which the authorisation or decision relating to binding origin information or on the remission or repayment of import or export duty was taken.
4/2. Date U.K.
All relevant table columns used: U.K.
Application: U.K.
Date on which the applicant has signed or otherwise authenticated the application.
Decision: U.K.
The date on which the authorisation or decision relating to binding information or on the repayment or remission of import or export duty was taken.
4/3. Place where main accounts for customs purposes are held or accessible U.K.
All relevant table columns used: U.K.
[F1Main accounts for customs purposes as referred to in the third subparagraph of Article 22(1) of the Code are those accounts which are to be considered by customs authorities as the main accounts for customs purposes allowing the customs authorities to supervise and monitor all activities which are covered by the authorisation or decision concerned. The applicant's existing commercial, tax or other accounting material may be accepted as main accounts for customs purposes if they facilitate audit-based controls.]
Enter the full address of the location, including the Member State where the main accounts are intended to be held or are intended to be accessible. The UN/LOCODE may replace the address, if it provides an unambiguous identification of the location concerned.
Table column 1a and 1b: U.K.
In case of binding information, information must be given only where the country is different from the data provided for the identification of the applicant.
4/4. Place where records are kept U.K.
All relevant table columns used: U.K.
Enter full address of the location(s) including the Member State(s) where the applicant’s records are kept or intended to be kept. The UN/LOCODE may replace the address, if it provides an unambiguous identification of the location concerned.
This information is necessary to identify the location of the records pertaining to the goods located under the address provided for in D.E. 4/8. Location of goods.
4/5. First place of use or processing U.K.
All relevant table columns used: U.K.
Using the relevant code, enter the address of the place concerned.
4/6. [Requested] Start date of the decision U.K.
Table column 1a and 1b: U.K.
The date on which the validity of the decision relating to binding information starts.
Table column 2: U.K.
Indicate the day, the month and the year, in accordance with Article 29.
Table column 3; 4a; 5; 6a; 6b; 7a to 7e, 8a to 8e and 9a to 9f: U.K.
Application: U.K.
The applicant may request that the validity of the authorisation starts on a specific day. This date however shall take into account the deadlines specified in Article 22(2) and (3) of the Code and the requested date cannot be earlier than the date indicated in Article 22(4) of the Code.
Decision: U.K.
The date on which the authorisation takes effect.
Table column 4b: U.K.
Application: U.K.
The applicant may request that the validity of the authorisation starts on a specific day. This date however shall take into account the deadlines specified in Article 22(2) and (3) of the Code and cannot be earlier than the date indicated in Article 22(4) of the Code.
Decision: U.K.
The start date of the first operational period fixed by the authority for the purposes of the calculation of the deferred time limit for payment.
4/7. Date of expiry of the decision U.K.
All relevant table columns used: U.K.
The date on which the validity of the authorisation or decision relating to binding information ends.
4/8. Location of the goods U.K.
Table column 4c: U.K.
Enter the name and address of the location concerned, including the postal code, if applicable. In case the application is submitted by using an electronic data processing technique, the relevant code may replace the address, if it provides an unambiguous identification of the location concerned.
Table column 7e: U.K.
Using the relevant code, enter the identifier of the location where the weighing of the bananas takes place.
Table columns 7b to 7d: U.K.
[F1Using the relevant code, enter the identifier of the location or locations where the goods may be located when placed under a customs procedure.]
Table column 9a: U.K.
Using the relevant code, enter the identifier of the place(s) where goods will be received under the TIR operation.
Table column 9b: U.K.
Using the relevant code, enter the identifier of the place(s) where the goods will be placed under the Union transit procedure.
Table column 9c: U.K.
Using the relevant code, enter the identifier of the place(s) where goods will be received under Union transit procedure.
4/9. Place(s) of processing or use U.K.
All relevant table columns used: U.K.
Using the relevant code, indicate the address of the place(s) concerned.
4/10. Customs office(s) of placement U.K.
[F1All relevant table columns used: U.K.
Indicate the suggested customs office or offices of placement, as defined in Article 1(17).]
4/11. Customs office(s) of discharge U.K.
All relevant table columns used: U.K.
Indicate the suggested customs office(s).
4/12. Customs office of guarantee U.K.
All relevant table columns used: U.K.
Indicate the customs office concerned.
4/13. Supervising customs office U.K.
[F1All relevant table columns used: U.K.
Indicate the competent supervising customs office, as defined in Article 1(36).]
4/14. Customs office(s) of destination U.K.
Table columns 9a and 9c: U.K.
Indicate the customs office(s) of destination responsible for the place where the goods are received by the authorised consignee.
Table column 9f: U.K.
Indicate the customs office(s) of destination competent for the airport(s)/port(s) of destination.
4/15. Customs office(s) of departure U.K.
Table column 9b: U.K.
Indicate the customs office(s) of departure responsible for the place where the goods will be placed under the Union transit procedure.
Table column 9f: U.K.
Indicate the customs office(s) of departure competent for the airport(s)/port(s) of departure.
4/16. Time-limit U.K.
Table column 6b: U.K.
Indicate the time limit in minutes by which the customs office can carry out controls before the departure of the goods.
Table column 7b: U.K.
Indicate the time-limit in minutes by which the customs office of presentation shall inform the supervising customs office of its intention to perform a control before the goods are deemed to be released.
Table column 7c: U.K.
Indicate the time-limit in minutes by which the customs office can indicate its intention to perform a control before the goods are deemed to be released.
Table columns 9a and 9c: U.K.
Indicate the time limit in minutes by which the authorised consignee shall receive the unloading permission.
Table columns 9b: U.K.
Indicate the time limit in minutes available to the customs office of departure after the lodging of the transit declaration by the authorised consignor within which this authority may carry out any necessary controls before the release and the departure of the goods.
4/17. Period for discharge U.K.
All relevant table columns used: U.K.
Enter the estimated period expressed in months needed for the operations to be carried out or use within the special customs procedure applied for.
Indicate whether the automatic extension of the period for discharge pursuant to Article 174(2) is applicable.
Table column 8a: U.K.
The decision taking customs authority may specify in the authorisation that the period of discharge ends on the last day of the subsequent month/quarter/semester following the month/quarter/semester in the course of which the period of discharge has started.
4/18. Bill of discharge U.K.
All relevant table columns used: U.K.
Indicate, whether the use of the bill of discharge is necessary.
If yes, enter the deadline as provided for in Article 175(1), within which the holder of the authorisation shall supply the bill of discharge to the supervising customs office.
If applicable, specify the content of the bill of discharge, in accordance with Article 175(3).
Group 5 — Identification of goods U.K.
5/1. Commodity code U.K.
Table column 1a: U.K.
Application: U.K.
Indicate the customs nomenclature code under which the applicant expects the goods to be classified.
Decision: U.K.
The customs nomenclature code, under which the goods must be classified in the customs nomenclature.
Table column 1b: U.K.
Application: U.K.
The heading/subheading (customs nomenclature code) under which the goods are classified at a sufficient level of detail to enable to identify the rule for the determination of origin. Where the applicant for the BOI is the holder of a BTI for the same goods, indicate the 8-digit Combined Nomenclature code.
Decision: U.K.
The heading/subheading or 8-digit Combined Nomenclature code as indicated in the application.
Table column 3: U.K.
Enter the 8-digit Combined Nomenclature code of the goods.
Table column 4c: U.K.
Enter the 8-digit Combined Nomenclature code, the TARIC code and, if applicable, the TARIC additional code(s) and the national additional code(s) of the goods concerned.
[F1Table columns 7b to 7d:] U.K.
Enter at least the first 4 digits of the Combined Nomenclature code of the goods concerned.
Table columns 8a and 8b: U.K.
Indicate the first 4 digits of the Combined Nomenclature code of the goods to be placed under the inward or outward processing procedure.
The 8-digit Combined Nomenclature code must be given where:
equivalent goods or the standard exchange system are to be used,
goods are covered by Annex 71-02,
goods are not covered by Annex 71-02 and economic condition code 22 (de minimis rule) is used.
Table column 8c: U.K.
(1)If the application concerns goods to be placed under the special procedure other than those under (2) below, enter – where appropriate – the 8-digit Combined Nomenclature code (1st subdivision), the TARIC Code (2nd subdivision) and, if applicable, the TARIC additional code(s) (3rd subdivision).U.K.
(2)If the application concerns goods under the special provisions (Part A and B) contained in Part one, Preliminary Provisions, Section II of the Combined Nomenclature (goods for certain categories of ships, boats and other vessels and for drilling or production platforms/civil aircraft and goods for use in civil aircraft), the Combined Nomenclature codes are not required.U.K.
Table column 8d: U.K.
Indicate the first 4 digits of the Combined Nomenclature code of the goods to be placed under the temporary admission procedure.
Table column 8e: U.K.
Indicate the first 4 digits of the Combined Nomenclature code of the goods to be placed under the customs warehousing procedure.
If the application covers a number of items of different goods, the data element may not be completed. In this case, describe the nature of goods to be stored in the storage facility concerned in D.E. 5/2. Description of goods.
Where equivalent goods are used under customs warehousing, the 8-digit Combined Nomenclature code must be given.
5/2. Description of goods U.K.
Table column 1a: U.K.
Application: U.K.
Detailed description of the goods permitting their identification and the determination of their classification in the customs nomenclature. This should also include details of the composition of the goods and any methods of examination used for its determination where the classification depends on it. Any details which the applicant considers to be confidential should be entered in D.E. II/3 Commercial denomination and additional information of Title II.
Decision: U.K.
Description of the goods in sufficient details to allow their recognition without any doubts and enabling to relate the goods described in the BTI decision easily to the goods presented for customs clearance. It should not contain any details which the applicant has marked as confidential in the BTI application.
Table column 1b: U.K.
Application: U.K.
Detailed description of the goods permitting their identification.
Decision: U.K.
Description of the goods in sufficient details to allow their recognition without any doubts and enabling to easily relate the goods described in the BOI decision to the goods presented.
Table column 3: U.K.
Indicate the trade description of the goods.
Table column 4c: U.K.
Indicate the usual trade description of the goods or their tariff description. The description must correspond to that used in the customs declaration referred to in D.E. VIII/1 Title for recovery.
State the number, kind, marks and identification numbers of packages. In the case of unpackaged goods, state the number of objects or indicate ‘in bulk’.
Table columns 7a to 7d and 8d: U.K.
Indicate the trade and/or technical description of the goods. The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application.
Table columns 8a and 8b: U.K.
Indicate the trade and/or technical description of the goods.
The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application. Where it is planned to use equivalent goods or the standard exchange system, give details about commercial quality and technical characteristics of the goods.
Table column 8c: U.K.
Indicate the trade and/or technical description of the goods. The trade and/or technical description should be sufficiently clear and detailed to enable a decision to be taken on the application.
If the application concerns goods under the special provisions (Part A and B) contained in Part one, Preliminary Provisions, Section II of the Combined Nomenclature (goods for certain categories of ships, boats and other vessels and for drilling or production platforms/civil aircraft and goods for use in civil aircraft), the applicant should state for instance: ‘Civil aircraft and parts thereof/special provisions, part B of the Combined Nomenclature’.
Table columns 5 and 8e: U.K.
Indicate at least whether the goods are agricultural and/or industrial goods.
5/3. Goods quantity U.K.
Table column 1a: U.K.
This data element shall only be used in cases where a period of extended use has been granted, indicating the quantity of the goods that may be cleared through customs under cover of that period of extended use, and its units. The units shall be expressed in supplementary units within the meaning of the Combined Nomenclature (Annex I to Council Regulation (EEC) No 2658/87).
Table column 4c: U.K.
Enter the net quantity of the goods expressed in supplementary units within the meaning of the Combined Nomenclature (Annex I to Council Regulation (EEC) No 2658/87).
Table columns 7b and 7d: U.K.
Enter the estimated quantity of the goods to be placed under a customs procedure using the given simplification, on a monthly basis.
Table columns 8a to 8d: U.K.
Enter the estimated total quantity of the goods intended to be placed under the special procedure during the period of validity of the authorisation.
If the application concerns goods under the special provisions (Part A and B) contained in Part one, Preliminary Provisions, Section II of the Combined Nomenclature (goods for certain categories of ships, boats and other vessels and for drilling or production platforms/civil aircraft and goods for use in civil aircraft), it is not necessary to give details about the quantity of the goods.
5/4. Goods value U.K.
Table column 4b: U.K.
Provide information about the estimated value of goods intended to be covered by the authorisation.
[F1Table columns 8a to 8d:] U.K.
Enter the estimated maximum value in Euro of the goods intended to be placed under the special procedure. The value may be indicated additionally in another currency than Euro.
F2 Table column 8c: U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2Deleted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.
5/5. Rate of yield U.K.
All relevant table columns used: U.K.
Indicate the estimated rate of yield or estimated average rate of yield, or where appropriate, the method of determining such rate.
5/6. Equivalent goods U.K.
All relevant table columns used: U.K.
Equivalent goods consist in Union goods which are stored, used or processed instead of the goods placed under a special procedure other than transit.
Application: U.K.
Where it is planned to use equivalent goods, state the 8-digit Combined Nomenclature code, the commercial quality and technical characteristics of equivalent goods to enable customs authorities to make the necessary comparison between equivalent goods and the goods they are replacing.
The relevant codes provided for D.E. 5/8. Identification of goods may be used to suggest supporting measures, which might be useful for this comparison.
Indicate whether the non-Union goods would be subject to anti-dumping, countervailing, safeguard duty or any additional duty resulting from a suspension of concessions, if they were declared for release for free circulation.
Authorisation: U.K.
Specify the measures to establish that the conditions for using the equivalent goods are met.
Table column 8a: U.K.
If the equivalent goods are at a more advanced stage of manufacture or are in a better condition than the Union goods (in case of repair), enter the relevant details.
5/7. Processed products U.K.
All relevant table columns used: U.K.
Enter details of all processed products resulting from the operations, indicating the main processed product and the secondary processed products which are by-products of the processing operation other than the main processed product, as appropriate.
Combined Nomenclature code and Description: notes in relation with D. E. 5/1. Commodity code and 5/2. Description of goods shall be applicable.
5/8. Identification of goods U.K.
All relevant table columns used: U.K.
Enter the intended measures of identification by using at least one of the relevant codes.
Table columns 8a; 8b and 8e: U.K.
This information is not to be completed in the case of customs warehousing, inward processing or outward processing with equivalent goods. D. E. 5/6. Equivalent goods shall be used instead.
This information shall not be provided in case of outward processing with standard exchange system. D.E. XVIII/2 Replacement products in Title XVIII shall be completed instead.
5/9. Excluded categories or movement of goods U.K.
All relevant table columns used: U.K.
[F1Specify the movements, or – by using the first 6 digits of the Combined nomenclature code – the goods which are excluded from the simplification.]
Group 6 — Conditions and terms U.K.
6/1. Prohibitions and restrictions U.K.
All relevant table columns used: U.K.
Indication of any prohibitions and restrictions at national or Union level which are applicable for the goods and/or the procedure concerned in the Member State(s) of presentation.
Specify the competent authorities which are responsible for the controls or formalities to be carried out before the release of the goods.
6/2. Economic conditions U.K.
All relevant table columns used: U.K.
The inward or outward processing procedure can be used only where the essential interests of the Union producers would not be adversely affected by an authorisation for a processing procedure (economic conditions).
In most of the cases an examination of the economic conditions is not necessary. However, in certain cases such an examination must be carried out at Union level.
At least one of the relevant codes defined for economic conditions must be used for each Combined Nomenclature code which has been indicated in D.E. 5/1. Commodity code. The applicant can provide further details, in particular, where an examination of the economic conditions is required.
6/3. General remarks U.K.
All relevant table columns used: U.K.
General information on the obligations and/or formalities resulting from the authorisation.
Obligations stemming from the authorisation, with particular regard to the obligation to inform the decision taking authority of any change in the underlying facts and conditions as provided for in Article 23(2) of the Code.
The decision-taking customs authority shall specify the details related to the right of appeal in accordance with Article 44 of the Code.
Table column 4c: U.K.
Indicate the particulars of any requirements to which the goods remain subject pending implementation of the decision.
If applicable, the decision shall contain a notice informing the holder of the decision that he must give the original of the decision to the implementing customs office of his choice when presenting the goods.
Table columns 7a and 7c: U.K.
The authorisation shall specify that the obligation to lodge a supplementary declaration shall be waived in the cases described in Article 167(2) of the Code.
The obligation to lodge a supplementary declaration may be waived if the conditions laid down in Article 167(3) are met.
Table columns 8a and 8b: U.K.
Authorisations for the use of inward processing EX/IM or outward processing EX/IM which involve one or more than one Member State and authorisations for the use of inward processing IM/EX or outward processing IM/EX which involve more than one Member State shall include the obligations provided for in Article 176(1).
Authorisations for the use of inward processing IM/EX which involve one Member State shall include the obligation provided for in Article 175(5).
Specify whether the processed products or goods placed under the inward processing IM/EX procedure are deemed to be released for free circulation in accordance with Article 170(1).
Table columns 9a and 9c: U.K.
Specify whether any action is required before the authorised consignee may dispose of the goods received.
Indicate the operating and control measures which the authorised consignee has to comply with. If applicable, indicate any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of destination.
Table column 9b: U.K.
Specify that the authorised consignor shall lodge a transit declaration at the customs office of departure before the release of the goods.
Indicate the operating and control measures which the authorised consignor has to comply with. If applicable, indicate any specific conditions related to transit arrangements carried out beyond normal working hours of the customs office(s) of departure.
Table column 9d: U.K.
Specify that the security related practices set out in Annex A of ISO 17712 apply for the use of seals of a special type:
Describe the details of proper control of and record-keeping concerning seals prior to their application and use.
Describe the actions to be taken, if any anomaly or tampering is observed.
Specify the treatment of seals after use.
The user of seals of a special type shall not re-order, re-use or duplicate the unique seal numbers or identifiers, unless authorised by the customs authority.
Table column 9f: U.K.
Indicate the operating and control measures which the holder of the authorisation has to comply with.
Group 7 — Activities and procedures U.K.
7/1. Type of transaction U.K.
All relevant table columns used: U.K.
Indicate (yes/no) whether the application relates to an import or export transaction by specifying the envisaged transaction the BTI or BOI decision is intended to be used for. The type of the special procedure should be specified.
7/2. Type of customs procedures U.K.
All relevant table columns used: U.K.
[F1Using the relevant Union codes, indicate whether the authorisation is intended to be used for customs procedures or for the operation of storage facilities. Where applicable, enter the reference number of the authorisation, if this cannot be derived from other information in the application. If the authorisation has not yet been granted, indicate the registration number of the application.]
7/3. Type of declarations U.K.
All relevant table columns used: U.K.
Indicate the type of the customs declaration (standard, simplified or entry in the declarant’s records) the applicant wishes to use.
For simplified declarations, indicate the reference number of the authorisation, if this cannot be derived from other information in the application. In case the authorisation for simplified declaration is not yet granted, indicate the registration number of the application concerned.
For entry into the records, indicate the reference number of the authorisation if this cannot be derived from other information in the application. In case the authorisation for entry into the records is not yet granted, indicate the registration number of the application concerned.
7/4. Number of operations (consignments) U.K.
Table column 4a: U.K.
Where the comprehensive guarantee will be used for covering existing customs debts or for placing goods under a special procedure, indicate the number of consignments relating to the recent 12-month period.
Table columns 6b; 7a, 7c and 7d: U.K.
Enter an estimation on how often per month the applicant will use the simplification.
Table column 7b: U.K.
Enter an estimation on how often per month and per Member State of presentation the applicant will use the simplification.
Table column 9a: U.K.
Provide an estimation on how often per month the applicant will receive goods under the TIR operation.
Table column 9b: U.K.
Provide an estimation on how often per month the applicant will send goods under the Union transit procedure.
Table column 9c: U.K.
Provide an estimation on how often per month the applicant will receive goods under Union transit procedure.
Table columns 9d to 9f: U.K.
Provide an estimation on how often per month the applicant will use the Union transit arrangements.
7/5. Details of planned activities U.K.
Table columns 8a; 8b; 8c; 8e and 8f: U.K.
Describe the nature of the planned activities or use (e.g. details of the operations under a job-processing contract or kind of usual forms of handling under inward processing) to be carried out on the goods within the special procedure.
If the applicant wishes to carry out the processing of the goods under inward processing or end-use procedure in a customs warehouse, pursuant to Article 241 of the Code, he shall provide the relevant details.
Where appropriate, indicate name, address and function of other persons involved.
Usual forms of handling allows goods placed under customs warehousing or a processing procedure to preserve them, improve their appearance or marketable quality or prepare them for distribution or resale. Where usual forms of handling are intended to be carried out under inward or outward processing a reference to the relevant point(s) of Annex 71-03 must be made.
Table column 7b: U.K.
Provide an overview of the business transactions/operations and movement of goods under centralised clearance.
Table column 8d: U.K.
Describe the nature of the planned use of the goods to be placed under the temporary admission procedure.
Indicate the relevant Article which should be applied in order to benefit from total relief from the import duty.
Where benefit from total relief from import duty is applied for in accordance with Articles 229 or 230, give the description and quantities of the goods to be produced.
Group 8 — Others U.K.
8/1. Type of main accounts U.K.
All relevant table columns used: U.K.
Specify the type of main accounts by giving details about the system intended to be used, including the software.
8/2. Type of records U.K.
All relevant table columns used: U.K.
Specify the type of records by giving details about the system intended to be used, including the software.
The records must enable the customs authorities to supervise the procedure concerned, in particular with regard to the identification of the goods placed under that procedure, their customs status and their movements.
8/3. Access to data U.K.
All relevant table columns used: U.K.
Specify the means how the particulars of the customs or transit declaration are available to the customs authorities.
8/4. Samples etc. U.K.
Table column 1a: U.K.
Indicate (yes/no) whether any samples, photographs, brochures or other documents available which may assist the customs authorities in determining the correct classification of the goods in the customs nomenclature, are attached as annexes.
If there is a sample, it should be indicated whether it has to be returned or not.
Table column 1b: U.K.
Indicate any samples, photographs, brochures or other documents available on the composition of the goods and their component materials and which may assist in describing the manufacturing process or the processing undergone by the materials.
8/5. Additional information U.K.
All relevant table columns used: U.K.
Enter any additional information, if deemed helpful.
8/6. Guarantee U.K.
All relevant table columns used: U.K.
Indicate whether a guarantee is required for the authorisation concerned. If yes, enter the Guarantee Reference Number of the guarantee provided in relation with the authorisation concerned.
8/7. Guarantee amount U.K.
All relevant table columns used: U.K.
Introduce the amount of the individual guarantee or, in the case of the comprehensive guarantee, the amount equivalent to the part of the reference amount allocated to the specific authorisation for temporary storage or special procedure.
8/8. Transfer of rights and obligations U.K.
All relevant table columns used: U.K.
Application: U.K.
Where an authorisation for transfer of rights and obligations between holders of the procedure in accordance with Article 218 of the Code is applied for, provide information about the transferee and the suggested transfer formalities. Such request may also be submitted to the competent customs authority at a later stage, once the application was accepted and the authorisation for a special procedure was granted.
Authorisation: U.K.
Specify the conditions under which the transfer of rights and obligations can be carried out. If the request for the transfer of rights and obligations is rejected, specify the grounds for rejection.
8/9. Keywords U.K.
All relevant table columns used: U.K.
Indication of the relevant keywords, by which the customs authorities in the issuing Member State have indexed the decision relating to binding information. This indexation (by adding keywords) facilitates the identification of the relevant decisions relating to binding information issued by customs authorities in other Member States.
8/10. Details about the storage facilities U.K.
All relevant table columns used: U.K.
Provide information about the premises or any other location for temporary storage or customs warehousing which is intended to be used as storage facilities.
This information may include details about the physical characteristics of the facilities, the equipment used for the storage activities and, in case of specially equipped storage facilities, other information necessary to verify the compliance with Articles 117(b) and 202 respectively.
8/11. Storage of Union goods U.K.
All relevant table columns used: U.K.
Indicate (‘yes/no’) whether it is planned to store Union goods in a customs warehouse or temporary storage facility.
A request for storage of Union goods may also be submitted to the decision-taking customs authority at a later stage once the application was accepted and the authorisation for the operation of storage facilities was granted.
Table column 8e: U.K.
Authorisation: U.K.
If it is intended to store Union goods in a storage facility for customs warehousing, and the conditions provided for in Article 177 apply, specify the rules for the accounting segregation.
8/12. Consent for publication in the list of authorisation holders U.K.
All relevant table columns used: U.K.
Indicate (yes/no) whether the applicant agrees to disclose in the public list of authorisation holders the following details of the authorisation he/she is applying for:
Holder of the authorisation
Type of authorisation
Date of effect or, if applicable, period of validity
Member State of the decision taking customs authority
Competent/supervising customs office
8/13. Calculation of the amount of the import duty in accordance with Article 86(3) of the Code U.K.
All relevant table columns used: U.K.
Application: U.K.
Indicate (‘yes/no’) whether the applicant wishes to calculate the import duty in accordance with Article 86(3) of the Code.
If the answer is ‘no’, Article 85 of the Code must be applied, which means, that the calculation of the amount of import duty is made on the basis of the tariff classification, customs value, quantity, nature and origin of the goods at the time at which the customs debt in respect of them incurred.
Decisions: U.K.
In case the holder of the authorisation wishes to calculate the import duty in accordance with Article 86(3) of the Code, the authorisation for inward processing shall provide for that the relevant processed products may not be imported directly or indirectly by the holder of the authorisation and released for free circulation within a period of one year after their re-export. However, the processed products may be imported directly or indirectly by the holder of the authorisation and released for free circulation within a period of one year after their re-export if the amount of import duty is determined in accordance with Article 86(3) of the Code.
TITLE II U.K. Application and decision relating to binding tariff information U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the decision relating to binding tariff information U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| II/1. | Reissue of a BTI decision | A [*] |
| II/2. | Customs nomenclature | A [*] |
| II/3. | Commercial denomination and additional information | C [*] A [+] |
| II/4. | Justification of the classification of the goods | A [+] |
| II/5. | Material provided by the applicant on the basis of which the BTI decision has been issued | A [+] |
| II/6. | Images | B |
| II/7. | Date of application | A [+] |
| II/8. | End date of extended use | A [+] |
| II/9. | Invalidation reason | A [+] |
| II/10 | Registration number of the application | A [+] |
The status and the markings indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the decision relating to Binding Tariff Information U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
II/1. Reissue of a BTI decision U.K.
Indicate (yes/no), whether the application concerns the reissue of a BTI decision. If yes, provide the relevant details.
II/2. Customs nomenclature U.K.
Indicate in which nomenclature the goods are to be classified, by inserting ‘x’ in one box only.
The nomenclatures listed are the following:
the Combined Nomenclature (CN), which determines the tariff classification of goods in the Union at 8-digit level,
TARIC, which consists of an additional 9th and 10th digits which reflect tariff and non-tariff measures in the Union, such as tariff suspensions, tariff quotas, anti-dumping duties, etc., and may consist also of TARIC additional codes and national additional codes from the 11th digit onwards,
the refund nomenclature, which refers to the agricultural product nomenclature for export refunds.
If the nomenclature is not one of those listed, specify the nomenclature concerned.
II/3. Commercial denomination and additional information U.K.
Application: U.K.
Indicate any particulars which the applicant wishes to be treated as confidential, including the trademark and model number of the goods.
In certain cases, including those where samples are provided, the administration concerned may take photographs (e.g. of the samples provided) or ask a laboratory for analysis. The applicant should state clearly, if such photographs, analysis results etc. as a whole or partially are to be treated as confidential. Any such information, not designed as confidential, will be published on the public EBTI database and will be accessible on the internet.
Decision: U.K.
This data field shall contain all the particulars which the applicant has marked as confidential in the BTI application as well as any information added by the customs authorities in the issuing Member State which these authorities consider to be confidential.
II/4. Justification of the classification of the goods U.K.
Indication of the relevant provisions of the acts or measures on the basis of which the goods have been classified in the customs nomenclature indicated under data element 5/1 Commodity code in Title I.
II/5. Material provided by the applicant on the basis of which the BTI decision has been issued U.K.
Indication, whether the BTI decision has been issued on the basis of a description, brochures, photographs, samples or other documents provided by the applicant.
II/6. Images U.K.
Where appropriate, any image(s) related to the goods being classified.
II/7. Date of application U.K.
Date on which the competent customs authority referred to in Article 22(1) 3rd subparagraph of the Code has received the application.
II/8. End date of extended use U.K.
Only in cases where a period of extended use has been granted, indicate the end date of the period of time for which the BTI decision may still be used.
II/9. Invalidation reason U.K.
Only in cases where the BTI decision is invalidated before the normal end of its validity, indicate the invalidation reason by entering the relevant code.
II/10. Registration number of the application U.K.
Unique reference of the accepted application, assigned by the competent customs authority.
TITLE III U.K. Application and decision relating to binding origin information U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the decision relating to binding origin information U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| III/1. | Legal basis | A [*] |
| III/2. | Composition of the goods | A |
| III/3. | Information enabling the determination of origin | A [*] |
| III/4. | Indicate which data should be treated as confidential | A |
| III/5. | Country of origin and legal framework | A [+] |
| III/6. | Justification of the assessment of the origin | A [+] |
| III/7. | Ex-works price | A |
| III/8. | Materials used, country of origin, Combined Nomenclature code and value | A [+] |
| III/9. | Description of the processing required in order to obtain origin | A [+] |
| III/10. | Language | A [+] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the decision relating to binding origin information U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
III/1. Legal basis U.K.
Indicate the applicable legal basis, for the purposes of Articles 59 and 64 of the Code.
III/2. Composition of the goods U.K.
Indicate the composition of the goods and any methods of examination used to determine this and their ex-works price, as necessary.
III/3. Information enabling the determination of origin U.K.
Provide information enabling the origin to be determined, the materials used and their origin, tariff classification, corresponding values and a description of the circumstances (rules on change of tariff heading, value added, description of the operation or process, or any other specific rule) enabling the conditions related to the determination of origin to be met. In particular, the exact rule of origin applied and the origin envisaged for the goods shall be mentioned.
III/4. Indicate which data should be treated as confidential U.K.
Application: U.K.
The applicant can indicate any particulars which are to be treated as confidential.
Any information, not indicated as confidential in the application, can be made accessible on the internet once the decision is issued.
Decision: U.K.
The particulars which the applicant has indicated as confidential in the BOI application, as well as any information added by the customs authorities in the issuing Member State which these authorities consider to be confidential should be marked as such in the decision.
Any information, not indicated as confidential in the decision, can be made accessible on the internet.
III/5. Country of origin and legal framework U.K.
The country of origin as determined by the customs authority for the goods for which the decision is issued and an indication of the legal framework (non-preferential/preferential; reference to the agreement, convention, decision, regulation; other).
In case the preferential origin cannot be determined for the goods concerned, the term ‘non-originating’ and an indication of the legal framework should be mentioned in the BOI decision.
III/6. Justification of the assessment of the origin U.K.
Justification of the assessment of the origin by the customs authority (goods wholly obtained, last substantial transformation, sufficient working or processing, cumulation of origin, other).
III/7. Ex-works price U.K.
If required for the determination of the origin, it is a mandatory data element.
III/8. Materials used, country of origin, Combined Nomenclature code and value U.K.
If required for the determination of the origin, it is a mandatory data element.
III/9. Description of the processing required in order to obtain origin U.K.
If required for the determination of the origin, it is a mandatory data element.
III/10. Language U.K.
Indication of the language in which the BOI is issued.
TITLE IV U.K. Application and authorisation for the status of authorised economic operator U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation for the status of authorised economic operator U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| IV/1. | Legal status of applicant | A [*] |
| IV/2. | Date of establishment | A [*] |
| IV/3. | Role(s) of the applicant in the international supply chain | A [*] |
| IV/4. | Member States where customs related activities are carried out | A [*] |
| IV/5. | Border crossing information | A [*] |
| IV/6. | [F1Simplifications and facilitations already granted, security and safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation body or certificates granting a status equivalent to that of an AEO issued in third countries and recognised in an agreement.] | A [*] |
| IV/7. | Consent for the exchange of the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security. | A [*] |
| IV/8. | Permanent Business Establishment (PBE) | A |
| IV/9. | Office(s) where customs documentation is kept and accessible | A [*] |
| IV/10. | Place where general logistical management activities are conducted | A [*] |
| IV/11. | Business activities | A [*] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation for the status of authorised economic operator U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
IV/1. Legal status of applicant U.K.
The legal status as mentioned in the document of establishment.
IV/2. Date of establishment U.K.
With numbers – the day, month and year of establishment.
IV/3. Role(s) of the applicant in the international supply chain U.K.
Using the relevant code, indicate the applicant’s role in the supply chain.
IV/4. Member States where customs related activities are carried out U.K.
Enter the relevant country code(s). In case the applicant operates a storage facility or has other premises in another Member State, enter the address(es) and the type(s) of the facility(-ies) as well.
IV/5. Border crossing information U.K.
Enter the reference number(s) of customs office(s) regularly used for border crossing. In case the applicant is a customs representative, provide the reference number(s) of the customs office(s) regularly used by this customs representative for border crossing.
[F1IV/6. Simplifications and facilitations already granted, security and safety certificates issued on the basis of international conventions, of an International Standard of the International Organisation for Standardisation, or of a European Standard of a European Standardisation body or certificates granting a status equivalent to that of an AEO issued in third countries and recognised in an agreement] U.K.
In case of simplifications already granted, indicate the type of simplification, the relevant customs procedure, and the authorisation number. In case of facilitations already granted, indicate the type of facilitation and the number of the certificate. In the case of approvals as regulated agent or known consignor, indicate the approval granted: regulated agent or known consignor and indicate the number of the approval. In case the applicant is the holder of an AEO-equivalent certificate issued in a third country, indicate the number of that certificate and the issuing country.
IV/7. Consent for the exchange of the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security U.K.
Indicate (yes/no) whether the applicant is willing to agree to exchange the information in the AEO authorisation in order to ensure the proper functioning of systems set out in international agreements/arrangements with third countries related to mutual recognition of the status of authorised economic operator and measures related to security.
If the answer is yes, the applicant shall also provide information on the transliterated name and address of the company.
IV/8. Permanent Business Establishment (PBE) U.K.
In case the application is submitted in accordance with Article 26(2), the PBE(s)’s full names and VAT identification number should be provided.
IV/9. Office(s) where customs documentation is kept and accessible U.K.
Enter full address of the relevant office(s). In case there is another office responsible for providing all customs related documentation different from the one where it is kept, enter its full address as well.
IV/10. Place where general logistical management activities are conducted U.K.
This data element shall only be used, where the competent customs authority may not be determined according to the third subparagraph of Article 22(1) of the Code. In such cases, enter full address of the relevant place.
IV/11. Business activities U.K.
Enter information on the business activity of the applicant.
TITLE V U.K. Application and authorisation for the simplification of the determination of amounts being part of the customs value of goods U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation for the simplification of the determination of amounts being part of the customs value of goods U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| V/1. | Subject and nature of the simplification | A |
The status indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation for the simplification of the determination of amounts being part of the customs value of goods U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
V/1. Subject and nature of the simplification U.K.
[F1Indicate on which elements to be added to or deducted from the price pursuant to Articles 71 and 72 of the Code or which elements forming part of the price actually paid or payable pursuant to Article 70(2) of the Code the simplification applies (e.g. Assists, Royalties, transport costs, etc.) followed by a reference to the calculation method used for the determination of the respective amounts.]
TITLE VI U.K. Application and authorisation for the provision of a comprehensive guarantee, including a possible reduction or waiver U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation for the provision of a comprehensive guarantee, including a possible reduction or waiver U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| VI/1. | Amount of duty and other charges | A [*] |
| VI/2. | Average period between the placing of goods under the procedure and the discharge of the procedure | A [*] |
| VI/3. | Level of guarantee | A |
| VI/4. | Form of the guarantee | C [*] |
| VI/5. | Reference amount | A |
| VI/6. | Time-limit for payment | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation for the provision of a comprehensive guarantee, including a possible reduction or waiver U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
VI/1. Amount of duty and other charges U.K.
Indicate the highest amount of duty and other charges applicable on any single consignment, relating to the recent 12-month period. If such information is not available, indicate the likely highest amount of duty and other charges applicable on any single consignment in the next 12-month-period.
VI/2. Average period between the placing of goods under the procedure and the discharge of the procedure U.K.
[F1Indicate the average period, calculated on the basis of the preceding 12-month-period, between the placing of goods under the customs procedure and the discharge of that procedure or, where applicable, between the placing of goods in temporary storage and the end of the temporary storage. This information shall only be provided where the comprehensive guarantee is to be used for placing goods under a special procedure or for the operation of a temporary storage facility.]
VI/3. Level of guarantee U.K.
Indicate whether the level of the guarantee which is to cover the existing customs debts and, where applicable, other charges is 100 % or 30 % of the relevant part of the reference amount and/or whether the level of the guarantee which is to cover the potential customs debts and, where applicable, other charges is 100 %, 50 %, 30 % or 0 % of the relevant part of the reference amount.
The authorising customs authority may provide comments, if applicable.
VI/4. Form of the guarantee U.K.
Indicate which form the guarantee will take.
In case the guarantee is provided in form of an undertaking, indicate the full name and address details of the guarantor.
Where the guarantee is valid in more than one Member State, indicate the full name and address of the representatives of the guarantor in the other Member State.
VI/5. Reference amount U.K.
Application: U.K.
Provide information on the reference amount covering all operations, declarations or procedures of the applicant, pursuant to Article 89(5) of the Code.
Authorisation: U.K.
Enter the reference amount covering all operations, declarations or procedures of the holder of the authorisation, pursuant to Article 89(5) of the Code.
If the reference amount established by the decision-taking customs authority is different than the one indicated in the application, justify the reasons for the difference.
VI/6. Time-limit for payment U.K.
Where the comprehensive guarantee is provided to cover the import or export duty payable in case of release for free circulation or end-use, indicate, whether the guarantee will cover:
Normal period before payment, i.e. maximum 10 days following the notification to the debtor of the customs debt in accordance with Article 108 of the Code
Deferred payment
TITLE VII U.K. Application and authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| VII/1. | Type of deferment of payment | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements of deferment of the payment of the duty payable, as far as the permission is not granted in relation to a single operation U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
VII/1. Type of deferment of payment U.K.
Indicate the way how the applicant wishes to apply the deferment of payment of the duty payable.
Article 110(b) of the Code, i.e. globally in respect of each amount of import or export duty entered in the accounts in accordance with the first subparagraph of Article 105(1) during a fixed period that does not exceed 31 days
Article 110(c) of the Code, i.e. globally in respect of all amounts of import or export duty forming a single entry in accordance with the second subparagraph of Article 105(1).
TITLE VIII U.K. Application and decision for the repayment or remission of the amounts of import or export duty U.K.
CHAPTER 1U.K.
Specific data requirements for the application and decision for the repayment or remission of the amounts of import or export duty U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| VIII/1. | Title for recovery | A |
| VIII/2. | Customs office where the customs debt was notified | A |
| VIII/3. | Customs office responsible for the place where the goods are located | A |
| VIII/4. | Comments of the customs office responsible for the place where the goods are located | A [+] |
| VIII/5 | Customs procedure (request for prior completion of formalities) | A |
| VIII/6. | Customs value | A |
| VIII/7. | Amount of import or export duty to be repaid or remitted of | A |
| VIII/8. | Type of import or export duty | A |
| VIII/9. | Legal basis | A |
| VIII/10 | Use or destination of goods | A [+] |
| VIII/11 | Time-limit for completion of formalities | A [+] |
| VIII/12 | Statement of the decision-taking customs authority | A [+] |
| VIII/13 | Description of the grounds for repayment or remission | A |
| VIII/14 | Bank and account details | A [*] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and decision for the repayment or remission of the amounts of import or export duty U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
VIII/1. Title for recovery U.K.
Enter the MRN of the customs declaration or reference to any other document which gave rise to notification of the import or export duty, the repayment or remission of which is requested.
VIII/2. Customs office where the customs debt was notified U.K.
Enter the identifier of the customs office where the import or export duty to which the application refers, was notified.
In case of a paper-based application, enter the name and full address, including postal code, if any, of the customs office concerned.
VIII/3. Customs office responsible for the place where the goods are located U.K.
This information shall only be provided if it is different than the customs office indicated in D.E. VIII/2 Customs office where the customs debt was notified.
Enter the identifier of the customs office concerned.
In case of a paper-based application, enter the name and full address, including postal code, if any, of the customs office concerned.
VIII/4. Comments of the customs office responsible for the place where the goods are located U.K.
This data element shall be completed in cases, where repayment or remission is subject to destruction, abandonment to the State, or placement under a special procedure or the export procedure of an article, but the corresponding formalities are completed only for one or more parts or components of that article.
In this case, enter the quantity, nature and value of the goods which are to remain in the customs territory of the Union.
Where the goods are for delivery to a charity, enter the name and full address, including postal code, if any, of the entity concerned.
VIII/5. Customs procedure (request for prior completion of formalities) U.K.
Except in the cases referred to in Article 116(1) 1st subparagraph (a), enter the relevant code of the customs procedure under which the applicant wishes to place the goods.
Where the customs procedure is subject to an authorisation, enter the identifier of the authorisation concerned.
Indicate, if prior completion of formalities is requested.
VIII/6. Customs value U.K.
Indicate the customs value of the goods.
VIII/7. Amount of import or export duty to be repaid or remitted U.K.
Using the relevant code for the national currency, enter the amount of the import or export duty to be repaid or remitted.
VIII/8. Type of import or export duty U.K.
Using the relevant codes, enter the type of the import or export duty to be repaid or remitted.
VIII/9. Legal basis U.K.
Using the relevant code, enter the legal basis of the application for the repayment or remission of the import or export duty.
VIII/10. Use or destination of goods U.K.
Enter information on the use to which the goods may be put or the destination to which they may be sent, depending on the possibilities available in the particular case under the Code and where appropriate on the basis of a specific authorization by the decision-taking customs authority.
VIII/11. Time-limit for completion of formalities U.K.
Indicate in days the time-limit for completion of the formalities to which repayment or remission of the import or export duty is subject.
VIII/12. Statement of the decision-taking customs authority U.K.
If applicable, the decision taking customs authority shall indicate that the import or export duty will not be repaid or remitted until the implementing customs office has informed the decision-taking customs authority that the formalities to which repayment or remission is subject have been completed.
VIII/13. Description of the grounds for repayment or remission U.K.
Application: U.K.
Detailed description of the justification that forms the basis of the request for remission or repayment of the import or export duty.
This data element needs to be completed in all cases where the information cannot be derived from elsewhere in the application.
Decision: U.K.
Where the grounds for the repayment or remission of the import or export duty are different for the decision from those of the application, detailed description of the justification that forms the basis of the decision.
VIII/14. Bank and account details U.K.
If applicable, enter the bank-account details where the import or export duty shall be repaid or remitted.
TITLE IX U.K. Application and authorisation for the operation of temporary storage facilities U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation for the operation of temporary storage facilities U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| IX/1 | Movement of goods | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation for the operation of temporary storage facilities U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
IX/1. Movement of goods U.K.
Indicate the legal basis for the movement of the goods.
Indicate the address of the destination temporary storage facility or facilities.
If the movement of goods is planned to take place pursuant to Article 148(5)(c) of the Code, enter the EORI number of the holder of the authorisation to operate the destination temporary storage facility or facilities.
TITLE X U.K. Application and authorisation of regular shipping service U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation of regular shipping service U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| X/1 | Member State(s) concerned by the regular shipping service | A |
| X/2 | Name of vessels | C[*] |
| X/3 | Ports of call | C[*] |
| X/4 | Undertaking | A [*] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation of regular shipping service U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
X/1. Member State(s) concerned by the regular shipping service U.K.
Indicate the involved and the potentially involved Member State(s) concerned.
X/2. Name of vessels U.K.
Enter the relevant information on the vessels assigned to the regular shipping service.
X/3. Ports of call U.K.
Enter the reference to the customs offices responsible for the ports of call of the vessels assigned or foreseen to be assigned to the regular shipping service.
X/4. Undertaking U.K.
Indicate (yes/no) whether the applicant undertakes:
to communicate to the decision-taking customs authority the information referred to in Article 121(1), and
that on the routes of the regular shipping services, no calls will be made at any port in a territory outside the customs territory of the Union or at any free zone in a Union port, and that no transhipments of goods will be made at sea.
TITLE XI U.K. Application and authorisation for the status of authorised issuer U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation for the status of authorised issuer U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| XI/1 | Customs office(s) responsible for the registration of the proof of the customs status of Union goods | A [+] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation for the status of authorised issuer U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
XI/1. Customs office(s) responsible for the registration of the proof of the customs status of Union goods U.K.
Indicate the customs office(s) to which the authorised issuer shall transmit the proof of the customs status of Union goods for the purpose of its registration.
TITLE XII U.K. Application and authorisation to use simplified declaration U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation to use simplified declaration U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| XII/1. | Time-limit for the submission of a supplementary declaration | A [+] |
| XII/2. | Subcontractor | A [1][2] |
| XII/3. | Subcontractor identification | A [2] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1
Notes
| Note number | Note description |
|---|---|
| [1] | This information is mandatory only in the cases where the EORI number of the subcontractor is not available. Where the EORI number is provided, the name and address should not be provided. |
| [2] | This information may only be used for export procedures when the customs declaration will be lodged by the subcontractor. |
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation to use simplified declaration U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
XII/1. Time-limit for the submission of a supplementary declaration U.K.
If applicable, the authorising customs authority shall determine the respective time-limit expressed in days.
XII/2. Subcontractor U.K.
If applicable, enter the name and address of the subcontractor.
XII/3. Subcontractor identification U.K.
Enter the EORI number of the person concerned.
TITLE XIII U.K. Application and authorisation for centralised clearance U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation for centralised clearance U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| XIII/1 | Companies involved in the authorisation in other Member States | A [1] |
| XIII/2 | Companies involved in the authorisation in other Member States identification | A |
| XIII/3 | Customs office(s) of presentation | A |
| XIII/4 | Identification of the VAT, excise and statistical authorities | C [*] A [+] |
| XIII/5 | Method of VAT payment | A[+] |
| XIII/6 | Tax representative | A[F2 [1]] |
| XIII/7 | Tax representative identification | A |
| XIII/8 | Tax representative status code | A |
| XIII/9 | Person responsible for the excise formalities | A [1] |
| XIII/10 | Person responsible for the excise formalities identification | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
Notes
| Note number | Note description |
|---|---|
| [1] | This information is mandatory only in the cases, where the EORI number of the person concerned is not available. If the EORI number is provided, the name and address should not be provided. |
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation for centralised clearance U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
XIII/1. Companies involved in the authorisation in other Member States U.K.
If applicable, enter the name and address of the companies concerned.
XIII/2. Companies involved in the authorisation in other Member States identification U.K.
If applicable, enter the EORI number of the companies concerned.
XIII/3. Customs office(s) of presentation U.K.
Indicate the customs office(s) concerned.
XIII/4. Identification of the VAT, excise and statistical authorities U.K.
Enter the name and address of the VAT, excise and statistical authorities in the Member States involved in the authorisation and indicated under D.E. 1/4 Geographical validity –Union.
XIII/5. Method of VAT payment U.K.
The participating Member States’ shall specify their respective requirements regarding the submission of the import VAT data, indicating the applicable method for the payment of VAT.
XIII/6. Tax representative U.K.
Enter the name and address of the tax representative of the applicant in the Member State of presentation.
XIII/7. Tax representative identification U.K.
Enter the VAT number of the tax representative of the applicant in the Member State of presentation. If no tax representative is appointed, the VAT number of the applicant shall be provided.
XIII/8. Tax representative status code U.K.
Indicate whether the applicant will act on his own behalf in fiscal matters or will appoint a tax representative in the Member State of presentation.
XIII/9. Person responsible for excise formalities U.K.
Enter the name and address of the person liable for the payment or submission of guarantee of excise duties.
XIII/10. Person responsible for excise formalities identification U.K.
Enter the EORI number of the person concerned, if this person has a valid EORI number and it is available to the applicant.
TITLE XIV U.K. Application and authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| XIV/1. | Waiver of the presentation notification | A |
| XIV/2. | Waiver of pre-departure declaration | A |
| XIV/3. | Customs office responsible for the place where the goods are available for controls | C [*]A [+] |
| XIV/4. | [F1Deadline for submitting the supplementary declaration] | A [+] |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation for making a customs declaration through an entry of data in the declarant’s records, including for the export procedure U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
XIV/1. Waiver of the presentation notification U.K.
Application: U.K.
Indicate (yes/no) whether the trader wishes to benefit from a notification waiver of the availability of the goods for customs controls. If yes, specify the reasons.
Decision: U.K.
In case the authorisation does not provide for the notification waiver, the authorising customs authority shall determine the time limit between the receipt of the notification and the release of the goods.
XIV/2. Waiver of pre-departure declaration U.K.
[F1Application: U.K.
If the application concerns export or re-export, provide evidence that the conditions laid down in Article 263(2) of the Code are met.
Authorisation: U.K.
If the authorisation concerns export or re-export, state reasons why a waiver should apply in accordance with Article 263(2) of the Code.]
XIV/3. Customs office responsible for the place where the goods are available for controls U.K.
Enter the identifier of the customs office concerned.
[F1XIV/4. Deadline for submitting the supplementary declaration U.K.
The decision-taking customs authority shall set out, in the authorisation, a time-limit for the holder of the authorisation to send the particulars of the supplementary declaration to the supervising customs office.
The time-limit shall be expressed in days.]
TITLE XV U.K. Application and authorisation for self-assessment U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation for self-assessment U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| XV/1. | Identification of formalities and controls to be delegated to the economic operator | A |
The status indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation for self-assessment U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
XV/1. Identification of formalities and controls to be delegated to the economic operator U.K.
Indicate the conditions under which the controlling of the compliance with prohibitions and restrictions, as specified in D.E. 6/1 Prohibitions and restrictions may be carried out by the holder of the authorisations.
TITLE XVI U.K. Application and authorisation for the status of authorised weigher of bananas U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation for the status of authorised weigher of bananas U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| XVI/1. | Economic activity | A |
| XVI/2. | Weighing equipment | A |
| XVI/3. | Additional guarantees | A |
| XVI/4. | Advanced notification to customs authorities | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation for the status of authorised weigher of bananas U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
XVI/1. Economic activity U.K.
Indicate the economic activity related to the trade of fresh bananas.
XVI/2. Weighing equipment U.K.
Provide the description of the weighing equipment.
XVI/3. Additional guarantees U.K.
Appropriate proof as recognised in accordance with the national law that:
only machines that are properly calibrated and conform to the relevant technical standards ensuring precise establishment of the net weight of bananas,
weighing of bananas is performed only by authorised weighers at places supervised by the customs authorities,
the net weight of bananas, the origin and packaging of bananas as well as the time of weighing and the place of unloading are immediately reflected in the banana weighing certificate upon weighing,
[F1bananas have been weighed in accordance with the procedure set out in Annex 61-03 to Implementing Regulation (EU) 2015/2447,]
the results of weighing are immediately put in the weighing certificate as required by the customs legislation of the Union.
XVI/4. Advanced notification to customs authorities U.K.
Provide the type of notification and copy of a notification.
TITLE XVII U.K. Application and authorisation for the use of inward processing procedure U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation for the use of the inward processing procedure U.K.
Data requirements table
| Order No | D.E. name | Status |
|---|---|---|
| XVII/1 | Prior exportation (IP EX/IM) | A |
| XVII/2 | Release for free circulation by use of bill of discharge | A |
The status indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation for the use of inward processing procedure U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
XVII/1. Prior exportation U.K.
Indicate (‘yes/no’) whether it is planned to export processed products obtained from equivalent goods before the import of the goods they are replacing (IP EX/IM). If yes, indicate the suggested period expressed in months within which the non-Union goods should be declared for inward processing taking account of the time required for procurement of the goods and their transport to the Union.
XVII/2. Release for free circulation by use of bill of discharge U.K.
Indicate (‘yes/no’) whether the processed products or goods placed under the inward processing IM/EX procedure are deemed to have been released for free circulation if they have not been placed under a subsequent customs procedure or re-exported on expiry of the period for discharge, and the customs declaration for release for free circulation shall be deemed to have been lodged and accepted and release granted on the date of expiry of the period for discharge.
TITLE XVIII U.K. Application and authorisation for the use of outward processing procedure U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation for the use of the outward processing procedure U.K.
Data requirements table
| Order No | D.E. name | Status |
|---|---|---|
| XVIII/1 | Standard exchange system | A |
| XVIII/2 | Replacement products | A |
| XVIII/3 | Prior import of replacement products | A |
| XVIII/4 | Prior import of processed products (OP IM/EX), | A |
The status indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements’ for the application and the authorisation for the use of outward processing procedure U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
XVIII/1. Standard exchange system U.K.
Application: U.K.
In case of repair of goods, an imported product (replacement product) may replace a processed product (so-called standard exchange system).
Indicate (‘yes/no’) whether it is intended to use the standard exchange system. If yes, enter the relevant code(s).
Authorisation: U.K.
Specify the measures to establish that the conditions for the standard exchange system are met.
XVIII/2. Replacement products U.K.
Where it is planned to use the standard exchange system (only possible in case of repair), state the 8-digit Combined Nomenclature code, commercial quality and technical characteristics of the replacement products to enable the customs authorities to make the necessary comparison between temporary export goods and the replacement products. For this comparison, use at least one of the relevant codes provided for in relation with D.E. 5/8 Identification of goods.
XVIII/3. Prior import of replacement products U.K.
Indicate (‘yes/no’) whether it is planned to import replacement products prior to the export of the defective products. If yes, indicate the period in months within which the Union goods should be declared for outward processing.
XVIII/4. Prior import of processed products (OP IM/EX) U.K.
Indicate (‘yes/no’) whether it is planned to import processed products obtained from equivalent goods prior to the placement of Union goods under outward processing. If yes, indicate the period in months within which the Union goods should be declared for outward processing taking account of the time required for procurement of the Union goods and their transport of the office of export.
TITLE XIX U.K. Application and authorisation for the operation of storage facilities for the customs warehousing of goods U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation for the operation of storage facilities for the customs warehousing of goods U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| XIX/1 | Temporary removal | A |
| XIX/2 | Loss rate | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation for the operation of storage facilities for the customs warehousing of goods U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
XIX/1. Temporary removal U.K.
Application: U.K.
Indicate (‘yes/no’) whether it is planned to remove temporarily goods placed under the customs warehousing procedure from the customs warehouse. Provide all the necessary details deemed relevant for the temporary removal of goods.
A request for temporary removal may also be submitted to the decision-taking customs authority at a later stage once the application was accepted and the authorisation for the operation of storage facilities was granted.
Authorisation: U.K.
Specify the conditions under which the removal of the goods placed under the customs warehousing procedure can be carried out. If the request is rejected, specify the grounds for rejection.
XIX/2. Loss rate U.K.
Give details, where appropriate, of loss rate(s).
TITLE XX U.K. Application and authorisation for the status of authorised consignor for Union transit U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation for the status of authorised consignor for Union transit U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| XX/1 | Identification measures | A [+] |
| XX/2 | Comprehensive guarantee | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation for the status of authorised consignor for Union transit U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
XX/1. Identification measures U.K.
Details of the identification measures to be applied by the authorised consignor. Where the authorised consignor has been granted an authorisation for use of seals of a special type in accordance with Article 233(4)(c) of the Code , the decision-taking customs authority may prescribe the use of such seals as the identification measure. The reference number of the decision for use of seals of special type shall be indicated.
XX/2. Comprehensive guarantee U.K.
[F1Application: U.K.
Indicate the reference number of the decision on the provision of a comprehensive guarantee or on a guarantee waiver. If the respective authorisation has not yet been granted, indicate the registration number of the application.
Authorisation: U.K.
Indicate the reference number of the decision on the provision of a comprehensive guarantee or on a guarantee waiver.]
TITLE XXI U.K. Application and authorisation to use of seals of a special type U.K.
CHAPTER 1U.K.
Specific data requirements for the application and the authorisation to use of seals of a special type U.K.
Data requirements table
| D.E. order No | D.E. name | Status |
|---|---|---|
| XXI/1. | Type of seal | A |
The status and the marking indicated in the data requirements table above correspond to the description provided for in Title I, Chapter 1.
CHAPTER 2U.K.
Notes relating to the specific data requirements for the application and the authorisation to use of seals of a special type U.K.
Introduction U.K.
The descriptions and notes contained in this chapter apply to the data elements referred to in the data requirements table in Chapter 1.
Data requirements U.K.
XXI/1. Type of seal U.K.
Application: U.K.
Enter all the details on the seal (e.g. model, manufacturer, proof of certification by a competent body in accordance with ISO International Standard No 17712:2013 ‘Freight containers’ Mechanical Seals’).
Decision: U.K.
Confirmation by the decision taking customs authority that the seal meets the essential characteristics and complies with the required technical specifications and that the use of the seals of a special type is documented, i.e. that an audit trail is established and has been approved by the competent authorities.
Textual Amendments
F1Substituted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.
F2Deleted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.
ANNEX B
COMMON DATA REQUIREMENTS FOR DECLARATIONS, NOTIFICATIONS AND PROOF OF THE CUSTOMS STATUS OF UNION GOODSU.K.
TITLE IU.K.Data requirementsU.K.
CHAPTER 1U.K.Introductory notes to the data requirements table
(1)The declaration messages contain a number of data elements only some of which will be used, depending on the customs procedure(s) in question.U.K.
(2)The data elements which may be provided for each procedure are set out in the data requirements table. The specific provisions concerning each data element as they are described in Title II apply without prejudice to the status of the data elements as defined in the data requirements table. The provisions that apply to all situations where the data element concerned is requested are included in the heading ‘All relevant data requirements table columns used’. In addition, the provisions that apply to specific table columns are included in specific sections that refer precisely to those columns. Both sets of provisions need to be combined to reflect the situation of each table column.U.K.
(3)The ‘A’, ‘B’ or ‘C’ symbols listed in Chapter 2, section 3 below have no bearing on the fact that certain data is collected only where circumstances warrant it. For example, the supplementary units (status ‘A’) will only be collected where required by the TARIC.U.K.
(4)The ‘A’, ‘B’ or ‘C’ symbols defined in Chapter 2, section 3 may be complemented by conditions or clarifications listed in the footnotes attached to the data requirements table of Chapter 3, section 1 below.U.K.
(5)If the Member State of acceptance of the customs declaration allows, a Customs declaration (columns series B and H) or a simplified declaration (columns series C and I) can include items of goods which are subject to different procedure codes, providing that these procedure codes all use the same dataset as defined in chapter 3, section 1 and belong to the same column of the matrix as defined in Chapter 2. However, this possibility shall not be used for customs declarations lodged in the context of centralised clearance pursuant to Article 179 of the Code.U.K.
(6)Without affecting in any way the obligations to provide data according to this Annex and without prejudice to Article 15 of the Code, the content of the data provided to customs for a given requirement will be based on the information as it is known by the economic operator that provides it at the time it is provided to Customs.U.K.
(7)The exit or entry summary declaration that must be lodged for goods leaving or entering the customs territory of the Union contains the information detailed in columns A1 and A2 and F1a to F5 of the data requirement table of Chapter 3, Section 1 below, for each of the situations or modes of transport concerned.U.K.
(8)The use within this annex of the words entry and exit summary declarations refer respectively to the entry and exit summary declarations provided for under Articles 5(9) and 5(10) of the Code.U.K.
(9)Columns A2, F3a and F3b of the data requirements Table of Chapter 3, Section 1 below cover the required data which is provided to Customs authorities primarily for safety and security risk-analysis purposes prior to departure, arrival or loading of express consignments.U.K.
(10)For the purposes of this Annex, an express consignment means an individual item carried via an integrated service of expedited/time-definite collection, transport, customs clearance and delivery of parcels whilst tracking the location of, and maintaining control over such items throughout the supply of the service.U.K.
(11)Where column F5 of the data requirements Table of Chapter 3, Section 1 below applies to road transport, it also covers cases of multimodal transport, unless otherwise provided in Title II.U.K.
(12)The simplified declarations referred to in Article 166 contain the information detailed in columns C1 and I1.U.K.
(13)The reduced list of data elements provided for procedures in columns C1 and I1 does not limit or influence the requirements set out for the procedures in the other columns of the data requirements table, notably in respect of the information to be provided in supplementary declarations.U.K.
(14)The formats, codes and, if applicable, the structure of the data requirements described in this Annex are specified in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code.U.K.
(15)Member States shall notify the Commission of the list of particulars they require for each of the procedures referred to in this Annex. The Commission shall publish the list of those particulars.U.K.
CHAPTER 2U.K.Table legend
Section 1U.K.
Column headings
a The preloading minimum data corresponds to the CN23 data. | ||
| Columns | Declarations/notifications/proof of the customs status of Union goods | Legal basis |
|---|---|---|
| Data element number | Order number allocated to the data element concerned | |
| Data element name | Name of the data element concerned | |
| Box No | Reference given to the box that contains the data element concerned in paper-based customs declarations. References correspond to SAD boxes or, where they start with an ‘S’, to security-related elements in EAD, ESS, TSAD or SSD. | |
| A1 | Exit summary declaration | Articles 5(10) and 271 of the Code |
| A2 | Exit summary declaration — Express consignments | Articles 5(10) and 271 of the Code |
| A3 | Re-export notification | Articles 5(14) and 274 of the Code |
| B1 | Export declaration and re-export declaration | Export declaration: Articles 5(12), 162 and 269 of the Code Re-export declaration: Articles 5(13) and 270 of the Code |
| B2 | Special procedure — processing — declaration for outward processing | Articles 5(12), 162, 210 and 259 of the Code |
| B3 | Declaration for Customs warehousing of Union goods | Articles 5(12), 162, 210 and 237(2) of the Code |
| B4 | Declaration for dispatch of goods in the context of trade with special fiscal territories | Article 1(3) of the Code |
| C1 | Export Simplified declaration | Articles 5(12) and 166 of the Code |
| C2 | Presentation of goods to customs in case of entry in the declarant’s records or in the context of customs declarations lodged prior to the presentation of the goods at export | Articles 5(33), 171 and 182 of the Code |
| D1 | Special procedure — transit declaration | Articles 5(12), 162, 210, 226 and 227 of the Code |
| D2 | Special procedure –Transit declaration with reduced dataset – (transport by rail, air and maritime transport) | Articles 5(12), 162, 210 and 233(4)d) of the Code |
| D3 | Special procedure – Transit – Use of an electronic transport document as customs declaration – (transport by air and maritime transport) | Articles 5(12), 162, 210 and 233(4)e) of the Code |
| E1 | Proof of the customs status of Union goods (T2L/T2LF) | Articles 5(23) and 153(2) and 155 of the Code |
| E2 | Customs goods manifest | Articles 5(23) and 153(2) and 155 of the Code |
| F1a | Entry summary declaration – Sea and inland waterways – Complete dataset | Articles 5(9) and 127 of the Code |
| F1b | Entry summary declaration – Sea and inland waterways – Partial dataset lodged by the carrier | Articles 5(9) and 127 of the Code |
| F1c | Entry summary declaration – Sea and inland waterways – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 112(1) first subparagraph | Articles 5(9) and 127 of the Code |
| F1d | Entry summary declaration – Sea and inland waterways – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 112(1) second subparagraph | Articles 5(9) and 127 of the Code |
| F2a | Entry summary declaration – Air cargo (general) – Complete dataset | Articles 5(9) and 127 of the Code |
| F2b | Entry summary declaration – Air cargo (general) – Partial dataset lodged by the carrier | Articles 5(9) and 127 of the Code |
| F2c | Entry summary declaration – Air cargo (general) – Partial dataset provided by a person pursuant to Article 127(6) of the Code and in accordance with Article 113(1) | Articles 5(9) and 127 of the Code |
| F2d | Entry summary declaration – Air cargo (general) – Minimum dataset to be lodged pre-loading, in relation with situations defined in Article 106(1) second subparagraph and in accordance with Article 113(1) | Articles 5(9) and 127 of the Code |
| F3a | Entry summary declaration – Express consignments – Complete dataset | Articles 5(9) and 127 of the Code |
| F3b | Entry summary declaration – Express consignments – Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph | Articles 5(9) and 127 of the Code |
| F4a | Entry summary declaration – Postal consignments – Complete dataset | Articles 5(9) and 127 of the Code |
| F4b | Entry summary declaration – Postal consignments – Partial dataset lodged by the carrier | Articles 5(9) and 127 of the Code |
| F4c | Entry summary declaration – Postal consignments – Minimum dataset to be lodged pre-loading in relation with situations defined in Article 106(1) second subparagrapha and in accordance with Article 113(2) | Articles 5(9) and 127 of the Code |
| F4d | Entry summary declaration – Postal consignments – Partial dataset at receptacle level lodged pre-loading in relation with situations defined in Article 106(1) second subparagraph and in accordance with Article 113(2) | Articles 5(9) and 127 of the Code |
| F5 | Entry summary declaration – Road and rail | Articles 5(9) and 127 of the Code |
| G1 | Diversion Notification | Article 133 of the Code |
| G2 | Notification of arrival | Article 133 of the Code |
| G3 | Presentation of goods to customs | Articles 5(33) and 139 of the Code |
| G4 | Temporary storage declaration | [F1Articles 5(17) and 145 of the Code] |
| G5 | Arrival notification in case of movement of goods under temporary storage | [F1Article 148(5)(b) and (c) of the Code] |
| H1 | Declaration for release for free circulation and Special procedure — specific use — declaration for end-use | Declaration for release for free circulation: Articles 5(12), 162 and 201 of the Code Declaration for end-use: Articles 5(12), 162, 210 and 254 of the Code |
| H2 | Special procedure — storage — declaration for customs warehousing | Articles 5(12), 162, 210 and 240 of the Code |
| H3 | Special procedure — specific use — declaration for temporary admission | Articles 5(12), 162, 210 and 250 of the Code |
| H4 | Special procedure — processing — declaration for inward processing | Articles 5(12), 162, 210 and 256 of the Code |
| H5 | Declaration for the introduction of goods in the context of trade with special fiscal territories | Article 1(3) of the Code |
| H6 | Customs declaration in postal traffic for release for free circulation | Articles 5(12), 162 and 201 of the Code |
| [F3H7 | Customs declaration for release for free circulation in respect of a consignment which benefits from a relief from import duty in accordance with Article 23(1) or Article 25(1) of Regulation (EC) No 1186/2009 | Articles 5(12), 162 and 201 of the Code] |
| I1 | Import Simplified declaration | Articles 5(12) and 166 of the Code |
| I2 | Presentation of goods to customs in case of entry in the declarant’s records or in the context of customs declarations lodged prior to the presentation of the goods at import | Articles 5(33), 171 and 182 of the Code |
Textual Amendments
Section 2U.K.
Data groups
| Group | Title of the group |
|---|---|
| Group 1 | Message information (including procedure codes) |
| Group 2 | References of messages, documents, certificates, authorisations |
| Group 3 | Parties |
| Group 4 | Valuation information/Taxes |
| Group 5 | Dates/Times/Periods/Places/Countries/Regions |
| Group 6 | Goods identification |
| Group 7 | Transport information (modes, means and equipment) |
| Group 8 | Other data elements (statistical data, guarantees, tariff related data) |
Section 3U.K.
Symbols in the cells
| Symbol | Symbol description |
|---|---|
| A | Mandatory: data required by every Member State. |
| B | Optional for the Member States: data that Member States may decide to waive. |
| C | Optional for economic operators: data which economic operators may decide to supply but which cannot be demanded by the Member States. |
| X | Data element required at the item level of the declaration of goods. The information entered at the item level of goods is valid only for the items of goods concerned. |
| Y | Data element required at the header level of the declaration of goods. The information entered at the header level is valid for all declared item of goods. |
Any combination of the symbols ‘X’ and ‘Y’ means that the given data element can be provided by the declarant at any of the levels concerned.
CHAPTER 3U.K.
Section 1U.K.Data Requirements Table
(The footnotes to this table are included just after the table)
Group 1 – Message information (including procedure codes)
| A | B | C | D | E | F | G | H | I | |||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| D.E No | D.E. name | Box No | 1 | 2 | 3 | 1 | 2 | 3 | 4 | 1 | 2 | 1 | 2 | 3 | 1 | 2 | 1a | 1b | 1c | 1d | 2a | 2b | 2c | 2d | 3a | 3b | 4a | 4b | 4c | 4d | 5 | 1 | 2 | 3 | 4 | 5 | 1 | 2 | 3 | 4 | 5 | 6 | [F37] | 1 | 2 |
| 1/1 | Declaration type | 1/1 | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | |||||||||||||||||||||||||||||||
| 1/2 | Additional Declaration type | 1/2 | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | |||||||||||||||||||||||||||||||||
| 1/3 | Transit Declaration/Proof of customs status type | 1/3 | A XY | A XY | A XY | A XY | A XY | ||||||||||||||||||||||||||||||||||||||
| 1/4 | Forms | 3 | B [1] [2] Y | B [1] [2] Y | B [1] [2] Y | ||||||||||||||||||||||||||||||||||||||||
| 1/5 | Loading lists | 4 | B [1] Y | B [1] Y | B [1] Y | ||||||||||||||||||||||||||||||||||||||||
| 1/6 | Goods item number | 32 | A X | A X | A X | A X | A X | A X | A X | A X | A [3] X | A [2] X | A [2] X | A [2] X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | [F2A X] | A X | A X | A X | A X | A X | A X | A X | A X | [F3A X] | A X | A [3] X | |||||
| 1/7 | Specific circumstance indicator | A [4] Y | A [4] Y | A [4] Y | A [4] Y | A [4] Y | A [4] Y | A [4] Y | A [4] Y | A [4] Y | A [4] Y | A [4] Y | A [4] Y | A [4] Y | A [4] Y | A [4] Y | A [4] Y | ||||||||||||||||||||||||||||
| 1/8 | Signature/Authentication | 54 | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | |
| 1/9 | Total number of items | 5 | B [1] Y | B [1] Y | B [1] Y | ||||||||||||||||||||||||||||||||||||||||
| 1/10 | Procedure | 37 (1) | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | |||||||||||||||||||||||||||||||
| 1/11 | Additional Procedure | 37 (2) | A X | A X | A X | A X | A [5] X | A X | A X | A X | A X | A X | A X | [F3A X] | A [5] X |
Group 2 – References of messages, documents, certificates, authorisations
| A | B | C | D | E | F | G | H | I | |||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| D.E No | D.E. name | Box No | 1 | 2 | 3 | 1 | 2 | 3 | 4 | 1 | 2 | 1 | 2 | 3 | 1 | 2 | 1a | 1b | 1c | 1d | 2a | 2b | 2c | 2d | 3a | 3b | 4a | 4b | 4c | 4d | 5 | 1 | 2 | 3 | 4 | 5 | 1 | 2 | 3 | 4 | 5 | 6 | [F37] | 1 | 2 |
| 2/1 | Simplified declaration/Previous documents | 40 | A XY | A XY | A XY | A XY | A XY | A XY | B XY | A XY | A XY | A XY | A XY | A XY | A [6] Y | A [6] Y | A Y | A XY | A XY | A XY | A XY | A XY | A XY | A XY | [F3A [7] XY] | A [5] XY | A XY | ||||||||||||||||||
| [F12/2 | Additional information | 44 | A XY | A XY | A XY | A XY | A XY | A XY | B XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | [F3C XY] | A XY ] | ||||||
| [F12/3 | Documents produced, certificates and authorisations, additional references | 44 | A [7] [8] X | A [7] X | A [7] XY | A [7] XY | A [7] XY | A [7] XY | A [7] [9] XY | A [7] XY | A [7] XY | A X | A [7] XY | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A Y | A X | A X | A [7] XY | A [7] XY | A [7] XY | A [7] XY | A [7] XY | A [7] XY | A [7] XY | A X | [F3A [7] X] | A [7] [9] XY ] | ||||||
| 2/4 | Reference number/UCR | 7 | A [10] XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | [F3C XY] | C XY | ||||||||||||
| 2/5 | LRN | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | ||
| 2/6 | Deferred payment | 48 | B Y | B Y | B Y | B Y | B Y | [F3B [53] Y] | |||||||||||||||||||||||||||||||||||||
| 2/7 | Identification of warehouse | 49 | B [11] Y | B [11] Y | A Y | B [11] Y | A Y | A Y | B [11] Y | A Y | B [11] Y | B [11] Y | B [11] Y |
Group 3 – Parties
| A | B | C | D | E | F | G | H | I | |||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| D.E No | D.E. name | Box No | 1 | 2 | 3 | 1 | 2 | 3 | 4 | 1 | 2 | 1 | 2 | 3 | 1 | 2 | 1a | 1b | 1c | 1d | 2a | 2b | 2c | 2d | 3a | 3b | 4a | 4b | 4c | 4d | 5 | 1 | 2 | 3 | 4 | 5 | 1 | 2 | 3 | 4 | 5 | 6 | [F37] | 1 | 2 |
| 3/1 | Exporter | 2 | A [12] Y | A [12] Y | C Y | B Y | A [12] Y | B XY | A [13] XY | [F4A[12]] XY | [F4A[12]] XY | [F4A[12]] XY | [F4A[12]] XY | [F4A[12]] XY | [F3A XY] | [F4A[12]] XY | |||||||||||||||||||||||||||||
| 3/2 | Exporter identification no | 2 (no) | A Y | A Y | A Y | A Y | A Y | B XY | A XY | [F4A[14]] XY | [F4A[14]] XY | [F4A[14]] XY | [F4A[14]] XY | [F4A[14]] XY | |||||||||||||||||||||||||||||||
| 3/3 | Consignor – Master level transport contract | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | ||||||||||||||||||||||||||||||||||||
| 3/4 | Consignor identification no – Master level transport contract | A [14] Y | A [14] Y | A [14] Y | A [14] Y | A [14] Y | A [14] Y | A [14] Y | A [14] Y | ||||||||||||||||||||||||||||||||||||
| 3/5 | Consignor – House level transport contract | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | |||||||||||||||||||||||||||||||||||
| 3/6 | Consignor identification no – House level transport contract | A [14] Y | A [14] Y | A [14] Y | A [14] Y | A [14] Y | A [14] Y | A [14] Y | A [14] Y | A [14] Y | |||||||||||||||||||||||||||||||||||
| 3/7 | Consignor | A [12] XY | A [12] XY | ||||||||||||||||||||||||||||||||||||||||||
| 3/8 | Consignor identification no | A [14] XY | A [14] XY | ||||||||||||||||||||||||||||||||||||||||||
| 3/9 | Consignee | 8 | A [12] XY | A [12] XY | B XY | B XY | B XY | B XY | B XY | A [12] XY | A [12] XY | A [12] XY | |||||||||||||||||||||||||||||||||
| 3/10 | Consignee identification no | 8 (no) | A [14] XY | A [14] XY | B XY | B XY | B XY | B XY | B XY | A XY | A XY | A XY | |||||||||||||||||||||||||||||||||
| 3/11 | Consignee – Master level transport contract | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | ||||||||||||||||||||||||||||||||||||
| 3/12 | Consignee identification no – Master level transport contract | A [14] Y | A [14] Y | A [14] Y | A [14] Y | A [14] Y | A [14] Y | A [14] Y | A [14] Y | ||||||||||||||||||||||||||||||||||||
| 3/13 | Consignee – House level transport contract | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | |||||||||||||||||||||||||||||||||||
| 3/14 | Consignee identification no – House level transport contract | A [14] Y | A [14] Y | A [14] Y | A [14] Y | C [14] Y | A [14] Y | C [14] Y | A [14] Y | A [14] Y | |||||||||||||||||||||||||||||||||||
| 3/15 | Importer | 8 | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | [F3A [12] Y] | A [12] Y | |||||||||||||||||||||||||||||||||||
| 3/16 | Importer identification no | 8 (no) | A Y | A Y | A Y | A Y | A Y | A Y | [F3A [14] Y] | A Y | |||||||||||||||||||||||||||||||||||
| 3/17 | Declarant | 14 | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | [F3A [12] Y] | A [12] Y | ||||||||||||||||||||||||||||||
| 3/18 | Declarant identification no | 14 (no) | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | [F3A Y] | A Y | |||||||||||
| 3/19 | Representative | 14 | A [12] Y | A [12] Y | A [12] Y | B Y | A [12] Y | A [13] Y | A [13] Y | A [13] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | [F3A [12] Y] | A [12] Y | |||||||||||||||||||||||||||
| 3/20 | Representative identification no | 14 (no) | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | [F3A Y] | A Y | A Y | ||
| 3/21 | Representative status code | 14 | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | [F3A Y] | A Y | A Y | ||
| 3/22 | Holder of the transit procedure | 50 | A [13] Y | A [13] Y | A [13] Y | ||||||||||||||||||||||||||||||||||||||||
| 3/23 | Holder of the transit procedure identification no | 50 | A Y | A Y | A Y | ||||||||||||||||||||||||||||||||||||||||
| 3/24 | Seller | 2 | A [12] [15] XY | C [12] [15] XY | A [12] [15] XY | A [12] [15] XY | A [12] XY | ||||||||||||||||||||||||||||||||||||||
| 3/25 | Seller identification no | 2 (no) | A [15] XY | C [15] XY | A [15] XY | A [15] XY | A XY | ||||||||||||||||||||||||||||||||||||||
| 3/26 | Buyer | 8 | A [12] [15] XY | C [12] [15] XY | A [12] [15] XY | A [12] [15] XY | A [12] XY | ||||||||||||||||||||||||||||||||||||||
| 3/27 | Buyer identification no | 8 (no) | A [15] XY | C [15] XY | A [15] XY | A [15] XY | A XY | ||||||||||||||||||||||||||||||||||||||
| 3/28 | Person notifying the arrival identification no | A Y | |||||||||||||||||||||||||||||||||||||||||||
| 3/29 | Person notifying the diversion identification no | A Y | |||||||||||||||||||||||||||||||||||||||||||
| 3/30 | Person presenting the goods to customs identification no | A Y | |||||||||||||||||||||||||||||||||||||||||||
| 3/31 | Carrier | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | A [12] Y | ||||||||||||||||||||||||||||||||||||||
| 3/32 | Carrier identification no | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | ||||||||||||||||||||||||||||||
| 3/33 | Notify party – Master level transport contract | A [12] XY | A [12] XY | A [12] XY | A [12] XY | ||||||||||||||||||||||||||||||||||||||||
| 3/34 | Notify party identification no – Master level transport contract | A XY | A XY | A XY | A XY | ||||||||||||||||||||||||||||||||||||||||
| 3/35 | Notify party – House level transport contract | A [12] XY | A [12] XY | A [12] XY | A [12] XY | ||||||||||||||||||||||||||||||||||||||||
| 3/36 | Notify party identification no – House level transport contract | A XY | A XY | A XY | A XY | ||||||||||||||||||||||||||||||||||||||||
| 3/37 | Additional supply chain actor(s) identification no | 44 | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | C XY | ||||||||||
| 3/38 | Person submitting the additional ENS particulars identification no | A XY | A XY | A XY | A XY | A Y | |||||||||||||||||||||||||||||||||||||||
| 3/39 | Holder of the authorisation identification no | 44 | A Y | A Y | A Y | A Y | A Y | A [3] Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A [3] Y | |||||||||||||||||||||||||||||
| 3/40 | Additional fiscal references identification no | 44 | A XY | [F3A [54] XY] | |||||||||||||||||||||||||||||||||||||||||
| 3/41 | Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declarations identification no | A Y | A Y | ||||||||||||||||||||||||||||||||||||||||||
| 3/42 | Person lodging the customs goods manifest identification no | A Y | |||||||||||||||||||||||||||||||||||||||||||
| 3/43 | Person requesting a proof of the customs status of Union goods identification no | A Y | |||||||||||||||||||||||||||||||||||||||||||
| 3/44 | Person notifying the arrival of goods following movement under temporary storage identification no | A Y | |||||||||||||||||||||||||||||||||||||||||||
| [F53/45 | Person providing a guarantee identification n o | A Y | A Y | A Y | A Y | A Y | A Y | ||||||||||||||||||||||||||||||||||||||
| 3/46 | Person paying the customs duty identification n o | A Y | A Y | A Y | A Y | A Y | A Y | A Y ] |
Textual Amendments
F4Substituted by Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments.
F5Inserted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.
Group 4 – Valuation information/Taxes
| A | B | C | D | E | F | G | H | I | |||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| D.E No | D.E. name | Box No | 1 | 2 | 3 | 1 | 2 | 3 | 4 | 1 | 2 | 1 | 2 | 3 | 1 | 2 | 1a | 1b | 1c | 1d | 2a | 2b | 2c | 2d | 3a | 3b | 4a | 4b | 4c | 4d | 5 | 1 | 2 | 3 | 4 | 5 | 1 | 2 | 3 | 4 | 5 | 6 | [F37] | 1 | 2 |
| 4/1 | Delivery terms | 20 | B Y | B Y | B Y | A [16] Y | B Y | B Y | A Y | ||||||||||||||||||||||||||||||||||||
| 4/2 | Transport charges method of payment | A [14] XY | A [14] XY | A [14] XY | A [14] XY | A [14] XY | A [14] XY | A [14] XY | A [14] XY | A [14] XY | |||||||||||||||||||||||||||||||||||
| 4/3 | Calculation of taxes – Tax type | 47 (Type) | B [17] X | B [17] X | A [18] [19] X | A [18] [19] X | A [18] [19] X | A [18] [19] X | |||||||||||||||||||||||||||||||||||||
| 4/4 | Calculation of taxes – Tax base | 47 (Tax base) | B X | B X | B X | A [18] [19] X | B X | A [18] [19] X | A [18] [19] X | A [18] [19] X | |||||||||||||||||||||||||||||||||||
| 4/5 | Calculation of taxes – Tax rate | 47 (Rate) | B [17] X | B [17] X | B [18] [17] X | B [17] X | B [17] X | B [18] [17] X | |||||||||||||||||||||||||||||||||||||
| 4/6 | Calculation of taxes – Payable tax amount | 47 (Amount) | B [17] X | B [17] X | B [18] [17] X | B [17] X | B [17] X | B [18] [17] X | |||||||||||||||||||||||||||||||||||||
| 4/7 | Calculation of taxes – Total | 47 (Total) | B [17] X | B [17] X | B [18] [17] X | B [17] X | B [17] X | B [18] [17] X | |||||||||||||||||||||||||||||||||||||
| 4/8 | Calculation of taxes – Method of payment | 47 (MP) | B X | B X | B [18] X | B X | B X | B [18] [17] X | [F3B [53] X] | ||||||||||||||||||||||||||||||||||||
| 4/9 | Additions and deductions | 45 | A [20] [16] XY | B XY | |||||||||||||||||||||||||||||||||||||||||
| 4/10 | Invoice currency | 22 (1) | B Y | B Y | B Y | A Y | A Y | A Y | A Y | A [5] Y | |||||||||||||||||||||||||||||||||||
| 4/11 | Total amount invoiced | 22 (2) | B Y | B Y | B Y | C Y | C Y | C Y | C Y | C Y | |||||||||||||||||||||||||||||||||||
| 4/12 | Internal currency unit | 44 | B Y | B Y | A Y | A Y | A Y | ||||||||||||||||||||||||||||||||||||||
| 4/13 | Valuation indicators | 45 | A [20] [16] X | A [21] X | B X | ||||||||||||||||||||||||||||||||||||||||
| 4/14 | Item price/amount | 42 | A X | A X | A X | A X | A [5] X | ||||||||||||||||||||||||||||||||||||||
| 4/15 | Exchange rate | 23 | B [22] Y | B [22] Y | B [22] Y | B [22] Y | B [22] Y | ||||||||||||||||||||||||||||||||||||||
| 4/16 | Valuation method | 43 | A X | B X | B X | B X | |||||||||||||||||||||||||||||||||||||||
| 4/17 | Preference | 36 | A X | C X | A [23] X | A [23] X | B X | A [5] X | |||||||||||||||||||||||||||||||||||||
| 4/18 | [F4Value] | C X | C X | A X | [F3A X] | ||||||||||||||||||||||||||||||||||||||||
| 4/19 | [F4Transport costs to the final destination] | C Y | C Y | A Y | [F3A XY] |
Group 5 – Dates/Times/Periods/Places/Countries/Regions
| A | B | C | D | E | F | G | H | I | ||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| D.E No | D.E. name | Box No | 1 | 2 | 3 | 1 | 2 | 3 | 4 | 1 | 2 | 1 | 2 | 3 | 1 | 2 | 1a | 1b | 1c | 1d | 2a | 2b | 2c | 2d | 3a | 3b | 4a | 4b | 4c | 4d | 5 | 1 | 2 | 3 | 4 | 5 | 1 | 2 | 3 | 4 | 5 | 6 | 1 | 2 |
| 5/1 | Estimated date and time of arrival at first place of arrival in the Customs territory of the Union | [F2S12] | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A [24] Y | A [24] Y | ||||||||||||||||||||||||||||||||
| 5/2 | Estimated date and time of arrival at the port of unloading | A XY | ||||||||||||||||||||||||||||||||||||||||||
| 5/3 | Actual date and time of arrival in the Customs territory of the Union | A Y | ||||||||||||||||||||||||||||||||||||||||||
| 5/4 | Declaration date | 50,54 | B [1] Y | B [1] Y | B [1] Y | |||||||||||||||||||||||||||||||||||||||
| 5/5 | Declaration place | 50,54 | B [1] Y | B [1] Y | B [1] Y | |||||||||||||||||||||||||||||||||||||||
| 5/6 | Office of destination (and country) | 53 | A Y | A Y | A Y | |||||||||||||||||||||||||||||||||||||||
| 5/7 | Intended offices of transit (and country) | 51 | A Y | A Y | ||||||||||||||||||||||||||||||||||||||||
| 5/8 | Country of destination code | 17a | A XY | A XY | A XY | A XY | A [25] XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | B XY | |||||||||||||||||||||||||||||
| 5/9 | Region of destination code | 17b | B XY | B XY | B XY | B XY | B XY | |||||||||||||||||||||||||||||||||||||
| 5/10 | Place of delivery code – Master level transport contract | A Y | A Y | A Y | A Y | |||||||||||||||||||||||||||||||||||||||
| 5/11 | Place of delivery code – House level transport contract | A Y | A Y | A Y | A Y | |||||||||||||||||||||||||||||||||||||||
| 5/12 | Customs office of exit | 29 | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | ||||||||||||||||||||||||||||||||||
| 5/13 | Subsequent customs office(-s) of entry | A Y | A Y | A Y | A Y | A Y | A Y | A Y | ||||||||||||||||||||||||||||||||||||
| 5/14 | Country of dispatch/export code | 15a | A Y | A Y | A Y | B Y | A XY | B XY | A XY | A XY | A XY | A [5] XY | ||||||||||||||||||||||||||||||||
| 5/15 | Country of origin code | 34a | C [26] X | C X | A X | C [27] X | C X | C X | C X | A [28] X | A X | A [28] X | A [28] X | B [28] X | C X | A [5] [28] X | ||||||||||||||||||||||||||||
| 5/16 | Country of preferential origin code | 34b | A [29] X | C X | A [29] X | A [29] X | B [29] X | A [5] [29] X | ||||||||||||||||||||||||||||||||||||
| 5/17 | Region of origin code | 34b | B X | B X | B X | |||||||||||||||||||||||||||||||||||||||
| 5/18 | Countries of routing codes | A Y | A Y | |||||||||||||||||||||||||||||||||||||||||
| 5/19 | Countries of routing of means of transport codes | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | |||||||||||||||||||||||||||||||||||
| 5/20 | Countries of routing of the consignment codes | A XY | A XY | A XY | A XY | A XY | A XY | |||||||||||||||||||||||||||||||||||||
| 5/21 | Place of loading | 27 | B Y | B Y | B Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | ||||||||||||||||||||||||||||||
| 5/22 | Place of unloading | A XY | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | |||||||||||||||||||||||||||||||||
| 5/23 | Location of goods | 30 | A Y | A Y | A Y | A Y | A Y | A Y | B Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | B Y | A Y | A Y | |||||||||||||||||||||
| 5/24 | Customs office of first entry code | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | ||||||||||||||||||||||||||||||
| 5/25 | Actual customs office of first entry code | A Y | A Y | |||||||||||||||||||||||||||||||||||||||||
| 5/26 | Customs office of presentation | 44 | A [30] Y | A [30] Y | A [30] Y | A [30] Y | A [30] Y | A [30] Y | A [30] Y | A [30] Y | A [30] Y | A [30] Y | A [30] Y | A [30]Y | A [30] Y | |||||||||||||||||||||||||||||
| 5/27 | Supervising customs office | 44 | A [31] Y | A [31] Y | A [31] Y | A [31] Y | A [31] Y | A [31] Y | A [31] Y | A [31] Y | A [31] Y | A [31] Y | ||||||||||||||||||||||||||||||||
| 5/28 | Requested validity of the proof | A Y | A Y | |||||||||||||||||||||||||||||||||||||||||
| 5/29 | Date of presentation of the goods | A XY | ||||||||||||||||||||||||||||||||||||||||||
| 5/30 | Place of acceptance | A XY | A XY | A XY | ||||||||||||||||||||||||||||||||||||||||
| [F55/31 | Date of acceptance | A XY [51] | A XY [51] | A XY [51] | A XY [51] | A XY [51] | A XY [51] | A XY [51] ] |
Group 6 – Goods identification
| A | B | C | D | E | F | G | H | I | |||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| D.E No | D.E. name | Box No | 1 | 2 | 3 | 1 | 2 | 3 | 4 | 1 | 2 | 1 | 2 | 3 | 1 | 2 | 1a | 1b | 1c | 1d | 2a | 2b | 2c | 2d | 3a | 3b | 4a | 4b | 4c | 4d | 5 | 1 | 2 | 3 | 4 | 5 | 1 | 2 | 3 | 4 | 5 | 6 | [F37] | 1 | 2 |
| 6/1 | Net mass (kg) | 38 | A X | A X | A X | A [32] X | A [23] X | A [23] X | C X | C X | A X | A X | A [32] X | C X | A [5] X | ||||||||||||||||||||||||||||||
| 6/2 | Supplementary units | 41 | A X | A X | A X | A [32] X | A X | A X | A X | A X | A [32] X | [F3A [55] X] | A [5] X | ||||||||||||||||||||||||||||||||
| 6/3 | Gross mass (kg) – Master level transport contract | A XY | A XY | A XY | A XY | ||||||||||||||||||||||||||||||||||||||||
| 6/4 | Gross mass (kg) – House level transport contract | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A Y | A Y | A XY | ||||||||||||||||||||||||||||||||||
| 6/5 | Gross mass (kg) | 35 | A XY | A XY | A XY | A XY | A XY | B XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | B XY | A XY | B XY | B XY | B XY | A Y | [F3A XY] | B XY | A [33] XY | |||||||||||||||||||||
| 6/6 | Description of goods – Master level transport contract | A X | A X | A X | A X | ||||||||||||||||||||||||||||||||||||||||
| 6/7 | Description of goods – House level transport contract | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | ||||||||||||||||||||||||||||||||||
| 6/8 | Description of goods | 31 | A [34] X | A [34] X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A [34] X | A [34] X | A [34] X | A X | A X | A X | A X | A X | A X | [F3A X] | A X | |||||||||||||||||||||
| 6/9 | Type of packages | 31 | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | C X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A [33] X | |||||||||||||||||
| 6/10 | Number of packages | 31 | A X | A X | A X | A X | B X | A X | A X | A X | A X | A X | A X | A X | C X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | [F3A [52] X] | A X | A [33] X | ||||||||||
| 6/11 | Shipping marks | 31 | A X | A [35] X | A X | A X | A X | B X | A X | A X | A X | A X | A X | A X | A X | C X | A X | A X | A X | A X | A X | A X | A X | A X | A X | A X | B X | A X | |||||||||||||||||
| 6/12 | UN Dangerous Goods code | A X | A X | A X | C X | A X | A X | A X | A X | A X | |||||||||||||||||||||||||||||||||||
| 6/13 | CUS code | 31 | C X | C X | A X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | C X | A X | C X | C X | C X | C X | C X | ||||||||||
| 6/14 | Commodity code – Combined Nomenclature code | 33 (1) | A [36] X | A [36] X | A X | A X | A X | A X | A [5] X | A [37] X | A [37] X | A [37] X | A [23] X | A [36] X | A X | A X | A X | A X | A X | C X | A X | C X | A X | C X | A X | A [36] X | A [36] X | A X | B X | A X | A X | A X | A X | [F3A X] | A [5] X | ||||||||||
| 6/15 | Commodity code – TARIC code | 33 (2) | A X | B X | A X | A X | B X | B X | A [5] X | ||||||||||||||||||||||||||||||||||||
| 6/16 | Commodity code – TARIC additional code(s) | 33 (3)(4) | A X | A X | A X | A [5] X | A X | B X | A X | A X | B X | A [5] X | |||||||||||||||||||||||||||||||||
| 6/17 | Commodity code – National additional code(s) | 33 (5) | B X | B X | B X | B [5] X | B X | B X | B X | B X | B X | B [5] X | |||||||||||||||||||||||||||||||||
| 6/18 | Total packages | 6 | B Y | B Y | A Y | A Y | A Y | B Y | B Y | B Y | B Y | B Y | |||||||||||||||||||||||||||||||||
| 6/19 | Type of goods | C X | C X | C X |
Group 7 – Transport information (modes, means and equipment)
| A | B | C | D | E | F | G | H | I | ||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| D.E No | D.E. name | Box No | 1 | 2 | 3 | 1 | 2 | 3 | 4 | 1 | 2 | 1 | 2 | 3 | 1 | 2 | 1a | 1b | 1c | 1d | 2a | 2b | 2c | 2d | 3a | 3b | 4a | 4b | 4c | 4d | 5 | 1 | 2 | 3 | 4 | 5 | 1 | 2 | 3 | 4 | 5 | 6 | 1 | 2 |
| 7/1 | Transhipments | 55 | A [38] Y | A [38] Y | [F2A Y] | |||||||||||||||||||||||||||||||||||||||
| 7/2 | Container | 19 | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | ||||||||||||||||||||||||||||||||
| 7/3 | Conveyance reference number | A Y | A Y | A Y | A Y | A Y | A Y | A Y | ||||||||||||||||||||||||||||||||||||
| 7/4 | Mode of transport at the border | 25 | A Y | A Y | B Y | B Y | A [39] Y | A [39] Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | A Y | B Y | A Y | A Y | A Y | |||||||||||||||||||
| 7/5 | Inland mode of transport | 26 | A [40] Y | A [40] Y | B [40] Y | B [40] Y | A [41] Y | B [41] Y | A [41] Y | A [41] Y | B Y | |||||||||||||||||||||||||||||||||
| 7/6 | Identification of actual means of transport crossing the border | A Y | ||||||||||||||||||||||||||||||||||||||||||
| 7/7 | Identity of means of transport at departure | 18 (1) | B [42] Y | B [43] Y | A [43] Y | A [43] [44] [45] XY | A [43] [44] [45] XY | A XY | ||||||||||||||||||||||||||||||||||||
| 7/8 | Nationality of means of transport at departure | 18 (2) | A [46] [44] [45] XY | |||||||||||||||||||||||||||||||||||||||||
| 7/9 | Identity of means of transport on arrival | 18 (1) | A Y | B [43] Y | B [43] Y | B [43] Y | B [43] Y | |||||||||||||||||||||||||||||||||||||
| 7/10 | Container identification number | 31 | A XY | A [35] XY | A XY | A XY | A XY | B XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | A XY | |||||||||||||||
| 7/11 | Container size and type | A XY | C XY | A XY | ||||||||||||||||||||||||||||||||||||||||
| 7/12 | Container packed status | A XY | C XY | A XY | ||||||||||||||||||||||||||||||||||||||||
| 7/13 | [F1Container supplier type code] | A XY | C XY | A XY | A XY | |||||||||||||||||||||||||||||||||||||||
| 7/14 | Identity of active means of transport crossing the border | 21 (1) | B [47] Y | A [46] Y | B [46] XY | A Y | A Y | A Y | C Y | A [48] XY | A [48] XY | A XY | A [24] Y | A [24] Y | A Y | |||||||||||||||||||||||||||||
| 7/15 | Nationality of active means of transport crossing the border | 21 (2) | A [46] Y | A [46] Y | A [46] XY | A Y | A Y | A [48] XY | A [48] XY | A XY | A [46] Y | A [46] Y | A [46] Y | B [46] Y | ||||||||||||||||||||||||||||||
| 7/16 | Identity of passive means of transport crossing the border | A XY | A XY | A XY | ||||||||||||||||||||||||||||||||||||||||
| 7/17 | Nationality of passive means of transport crossing the border | A XY | A XY | A XY | ||||||||||||||||||||||||||||||||||||||||
| 7/18 | Seal number | D | A Y | A Y | A Y | A Y | A XY | C XY | A XY | A XY | A Y | A Y | ||||||||||||||||||||||||||||||||
| 7/19 | Other incidents during carriage | 56 | A [38] Y | A [38] Y | [F2A Y] | |||||||||||||||||||||||||||||||||||||||
| 7/20 | Receptacle identification number | A XY | A XY | A Y |
Group 8 – Other data elements (statistical data, guarantees, tariff related data)
| A | B | C | D | E | F | G | H | I | ||||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| D.E No | D.E. name | Box No | 1 | 2 | 3 | 1 | 2 | 3 | 4 | 1 | 2 | 1 | 2 | 3 | 1 | 2 | 1a | 1b | 1c | 1d | 2a | 2b | 2c | 2d | 3a | 3b | 4a | 4b | 4c | 4d | 5 | 1 | 2 | 3 | 4 | 5 | 1 | 2 | 3 | 4 | 5 | 6 | 1 | 2 |
| 8/1 | Quota order number | 39 | A X | A [5] X | ||||||||||||||||||||||||||||||||||||||||
| 8/2 | Guarantee type | 52 | A Y | A Y | A [49] Y | [F2A Y] | A Y | A Y | ||||||||||||||||||||||||||||||||||||
| 8/3 | Guarantee reference | 52 | A Y | A Y | A [49] Y | [F2A Y] | A Y | A Y | ||||||||||||||||||||||||||||||||||||
| 8/4 | Guarantee not valid in | 52 | A Y | A Y | ||||||||||||||||||||||||||||||||||||||||
| 8/5 | Nature of transaction | 24 | A XY | A XY | A [32] XY | A XY | B XY | B XY | A XY | A [32] XY | ||||||||||||||||||||||||||||||||||
| 8/6 | Statistical value | 46 | A [50] X | A [50] X | B [50] X | B [50] X | A [50] X | B [50] X | A [50] X | A [50] X | A [50] X | |||||||||||||||||||||||||||||||||
| F2 |
Section 2U.K.
Notes
a [F3Council Directive 2006/79/EC of 5 October 2006 on the exemption from taxes of imports of small consignments of goods of a non-commercial character from third countries ( OJ L 286, 17.10.2006, p. 15-18 ).] | |
| Note number | Note description |
|---|---|
| [1] | Member States may require this data element only in the context of paper-based procedures. |
| [2] | When the paper-based declaration covers only one item of goods, the Member States may provide for this box to be left empty, the figure ‘1’ having been entered in box 5. |
| [3] | This information shall not be required in case a customs declaration has been lodged prior to the presentation of the goods pursuant to Article 171 of the Code. |
| [4] | This element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the economic operator. |
| [5] | In the cases where Article 166(2) of the Code (simplified declarations based on authorisations) is applicable, Member States may waive the obligation to provide this information where the conditions prescribed in the authorisations associated with the procedures concerned allow them to defer the collection of this data element in the supplementary declaration. |
| [6] | This data element is to be provided where at least one of the following information is missing:
|
| [7] | Member States may waive this obligation if their systems allow them to deduce this information automatically and unambiguously from information elsewhere in the declaration. |
| [8] | This element is an alternative to the unique consignment reference number [UCR] when the latter is not available. It provides a link to other useful sources of information. |
| [9] | This information needs to be provided only where Article 166(2) of the Code (simplified declarations based on authorisations) is applicable; in this case, it is the number of the authorisation for simplified procedure. However, this data element can also contain the transport document number concerned. |
| [10] | This information must be provided when the transport document number is not available. |
| [11] | This information is required where the declaration of placing of goods under a customs procedure is used to discharge a customs warehousing procedure. |
| [12] | This information is mandatory only in the cases where the EORI number or a third country unique identification number recognised by the Union of the person concerned is not provided. Where the EORI number or a third country unique identification number recognised by the Union is provided, the name and address shall not be provided. |
| [13] | This information is mandatory only in the cases where the EORI number or a third country unique identification number recognised by the Union of the person concerned is not provided. Where the EORI number or a third country unique identification number recognised by the Union is provided, the name and address shall not be provided unless a paper-based declaration is used. |
| [14] | This information shall only be provided where available. |
| [15] | This information shall not be provided in respect of cargo remaining on board (FROB) or transhipped cargo for which the destination is located outside the Customs territory of the Union. |
| [16] | Member States may waive this information where the customs value of the goods in question cannot be determined under the provisions of Article 70 of the Code. In such cases the declarant shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value. |
| [17] | This information is not to be provided when customs administrations calculate duties on behalf of economic operators on the basis of information elsewhere in the declaration. It is otherwise optional for the Member States. |
| [18] | This information is not required for goods eligible for relief from import duties, unless the customs authorities consider it necessary for the application of the provisions governing the release for free circulation of the goods concerned. |
| [19] | This information is not to be provided when customs administrations calculate duties on behalf of economic operators on the basis of information elsewhere in the declaration. |
| [20] | Except where it is essential for the correct determination of the customs value, the Member State of acceptance of the declaration shall waive the obligation to provide this information,
|
| [21] | This information shall only be provided if the customs duty is calculated in accordance with Article 86(3) of the Code. |
| [22] | Member States may require this information only in cases when the rate of exchange is fixed in advance by a contract between the parties concerned. |
| [23] | For completion only where Union legislation so provides. |
| [24] | This data element needs not to be provided where the MRN is provided in D.E. 2/1 Simplified declaration/Previous documents. |
| [25] | This information shall only be required where the simplified declaration is not lodged together with an exit summary declaration. |
| [26] | This data element is mandatory for agricultural products with export refunds. |
| [27] | This data element is mandatory for agricultural products subject to refunds and for those goods which Union legislation requires the origin of the goods in the context of trade with special fiscal territories. |
| [28] | This information is required where (a) no preferential treatment is applied; or (b) the country of non-preferential origin is different to the country of preferential origin. |
| [29] | This information is required where a preferential treatment is applied using the appropriate code in D.E. 4/17 Preference. |
| [30] | This information shall only be used in case of centralised clearance. |
| [31] | This information shall only be used in case the declaration for temporary storage or the customs declaration to place the goods under a special procedure other than transit is lodged at a customs office different to the supervising customs office as indicated in the respective authorisation. |
| [32] | This information shall only be required in case of commercial transactions involving at least two Member States. |
| [33] | This information shall only be provided if the discharge of the goods under temporary storage concerns only parts of the declaration for temporary storage lodged previously in relation with the goods concerned. |
| [34] | This data element is an alternative to the Commodity code when it is not provided. |
| [35] | This data element can be provided to identify goods covered by a notification for re-exportation of goods under temporary storage where part of the goods covered by the declaration for temporary storage concerned are not re-exported. |
| [36] | This data element is an alternative to the description of goods when it is not provided. |
| [37] | This subdivision must be completed where:
|
| [38] | This information is provided only in respect with paper-based declarations. |
| [39] | Member States may waive this requirement for modes of transport other than rail. |
| [40] | This information must not be provided when export formalities are carried out at the point of exit from the customs territory of the Union. |
| [41] | This data element must not be provided where the import formalities are carried out at the point of entry into the customs territory of the Union. |
| [42] | This data element is mandatory for agricultural products with export refunds, unless they are carried by post or fixed transport installations. [In case of transport by post or fixed installations, this information shall not be required.] |
| [43] | Not for use in the case of postal consignments or carriage by fixed transport installations. |
| [44] | Where goods are carried in multimodal transport units, such as containers, swap bodies and semi trailers, the customs authorities may authorise the holder of the transit procedure not to provide this information where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time the goods are released for transit, providing multimodal transport units bear unique numbers and such numbers are indicated in D.E. 7/10 Container identification number. |
| [45] | In the following cases, Member States shall waive the obligation to enter this information on a transit declaration lodged at the office of departure in relation with the means of transport on which the goods are directly loaded:
|
| [46] | Not for use in the case of postal consignments or carriage by fixed transport installations or rail. |
| [47] | This data element is mandatory for agricultural products with export refunds unless they are carried by post, fixed transport installations, or rail. [In case of transport by post, fixed installations or rail, this information shall not be required.] |
| [48] | Member States shall not require this information where air mode of transport is concerned. |
| [49] | This information shall only be provided in case of placing the goods under the end-use procedure, or in case of prior importation of processed products or prior importation of replacement products. |
| [50] | The Member State of acceptance of the declaration may waive the obligation to provide this information where it is in the position to assess it correctly and has implemented calculation routines to provide a result compatible with statistical requirements. |
| [F5[51] | This data element shall only be used in supplementary declarations.] |
| [F3[52] | This information is not required for postal consignments. |
| [53] | This information is not required: (a) when the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC; or (b) when the goods are of a non-commercial character sent from a third country by private persons to other private persons in a Member State and exempt from VAT pursuant to Article 1 of Council Directive 2006/79/EC a . |
| [54] | This information is only required when the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC. |
| [55] | This information is only required if the declaration concerns goods referred to in Article 27 of Regulation (EC) No 1186/2009.] |
TITLE IIU.K.Notes in relation with data requirementsU.K.
IntroductionU.K.
The descriptions and notes contained in this title apply to the data elements referred to in the data requirements table in Title I, Chapter 3, Section 1 of this Annex.
Data requirementsU.K.
Group 1 – Message information (including procedure codes)U.K.
1/1.Declaration typeU.K.
[F1All relevant data requirements table columns used:] U.K.
Enter the relevant Union code.
1/2.Additional Declaration typeU.K.
[F1All relevant data requirements table columns used:] U.K.
Enter the relevant Union code.
1/3.Transit Declaration/Proof of customs status typeU.K.
[F1All relevant data requirements table columns used:] U.K.
Enter the relevant Union code.
1/4.FormsU.K.
[F1All relevant data requirements table columns used:] U.K.
Where paper-based declarations are used, enter the number of the subset in relation to the total number of subsets of forms and continuation forms used. For example, if there is one IM form and two IM/c forms, enter ‘1/3’ on the IM form, ‘2/3’ on the first IM/c form and ‘3/3’ on the second IM/c form.
Where the paper-based declaration is made up from two sets of four copies instead of one set of eight copies, the two sets are to be treated as one for the purpose of establishing the number of forms.
1/5.Loading listsU.K.
[F1All relevant data requirements table columns used:] U.K.
Where paper-based declarations are used, enter in figures the number of any loading lists attached, or of commercial descriptive lists where these are authorised by the competent authority.
1/6.Goods item numberU.K.
[F4Data requirements table columns A1 to A3, B1 to B4, C1, D1, D2, E1, E2, F1a to F1d, F2a to F2c, F3a, F4a, F4b, F4d, F5, G4, G5, H1 to H7 and I1:] U.K.
Number of the item in relation to the total number of items contained in the declaration, the summary declaration, notification or proof of the customs status of Union goods, where there is more than one item of goods.
Data Requirements table column C2 and I2:U.K.
Item number assigned to the goods upon entry in the declarant’s records.
Data Requirements table column F4c:U.K.
Item number assigned to the goods within the CN23 concerned.
1/7.Specific circumstance indicatorU.K.
Data Requirements table column A2:U.K.
Using the relevant codes, indicate the special circumstance the benefit of which is claimed by the declarant.
Data Requirements table columns F1a to F1d, F2a to F2d, F3a, F3b, F4a to F4d and F5:U.K.
Using the relevant codes, indicate the respective entry summary declaration dataset or combination of datasets submitted by the declarant.
1/8.Signature/AuthenticationU.K.
All relevant data requirements table columns used:U.K.
Signature or authentication otherwise of the relevant declaration, notification or proof of the customs status of Union goods.
Where paper-based declarations are concerned, the original of the handwritten signature of the person concerned must be given on the copy of the declaration which is to remain at the office of export/dispatch/import, followed by the full name of that person. Where that person is not a natural person, the signatory should add his capacity after his signature and full name.
1/9.Total number of itemsU.K.
[F1All relevant data requirements table columns used:] U.K.
Total number of items of goods declared in the declaration, or proof of the customs status of Union goods concerned. The item of goods is defined as the goods within a declaration, or proof of the customs status of Union goods which have in common all the data with the attribute ‘X’ in the data requirements table in Title I, Chapter 3, Section 1 of this Annex.
1/10.ProcedureU.K.
All relevant data requirements table columns used:U.K.
Using the relevant Union codes, enter the procedure for which the goods are declared.
1/11.Additional procedureU.K.
All relevant data requirements table columns used:U.K.
Enter the relevant Union codes or the additional procedure code as provided for by the Member State concerned.
Group 2 – References of messages, documents, certificates, authorisationsU.K.
2/1.Simplified declaration/Previous documentsU.K.
Data Requirements table columns A1 and A2:U.K.
This information shall only be provided if goods placed under temporary storage or in free zone are re-exported,
Using the relevant Union codes, enter the MRN of the declaration for temporary storage under which the goods were placed.
The fourth component of the data element (Goods item identifier) shall refer to the goods item numbers of the goods in the declaration for temporary storage for which a re-export notification is lodged. It shall be provided in all cases, where part of the goods covered by the declaration for temporary storage concerned are not re-exported.
Data Requirements table columns A3:U.K.
Using the relevant Union codes, enter the MRN of the declaration for temporary storage under which the goods were placed.
The fourth component of the data element (Goods item identifier) shall refer to the goods item numbers of the goods in the declaration for temporary storage for which a re-export notification is lodged. It shall be provided in all cases, where part of the goods covered by the declaration for temporary storage concerned are not re-exported.
Data Requirements table columns B1 to B4:U.K.
Using the relevant Union codes, enter the reference data of documents preceding export to a third country/dispatch to a Member State.
Where the declaration concerns goods re-exported, enter the reference data of the declaration entering goods for the previous customs procedure under which the goods were placed. The goods item identifier shall only be provided in cases where it is necessary for the unambiguous identification of the goods item concerned.
[F5Data requirements table columns B1 and H1: U.K.
Enter the details related to the writing-off of the goods declared in the declaration concerned, in relation with the ending of the temporary storage.
Such details shall include the writing-off quantity and the respective measurement unit.]
Data Requirements table column D1 to D3:U.K.
In the case of a transit declaration, give the reference for the temporary storage or the previous customs procedure or corresponding customs documents.
Where, in the case of paper-based transit declarations, more than one reference has to be entered, the Member States may provide that the relevant code be entered in this box and a list of the references concerned accompany the transit declaration.
Data Requirements table column E1:U.K.
If applicable, enter the reference of the customs declaration by which the goods have been released for free circulation.
Where the MRN of the customs declaration for release for free circulation is provided and the proof of the customs status of Union goods does not concern all items of goods of the customs declaration, enter the respective item numbers in the customs declaration.
[F1Data requirements table column E2: U.K.
Enter the MRN of the entry summary declaration(s) lodged in relation to the goods prior to their arrival in the Customs territory of the Union.
In case of Union goods, where applicable and available to the person lodging the customs goods manifest, enter the reference of the customs declaration by which the goods have been released for free circulation.
Where the MRN of the entry summary declaration or the customs declaration for release for free circulation is provided and the customs goods manifest or the proof of customs status of Union goods does not concern all items of goods of the entry summary declaration or the customs declaration respectively, enter the respective item numbers in the entry summary declaration or in the customs declaration, where available to the person lodging the electronic manifest.]
Data Requirements table columns G1 and G2:U.K.
Enter the MRN of the entry summary declaration(s) related to the consignment concerned under the conditions provided for in Title I, Chapter 3 of this Annex.
[F1Data requirements table column G3: U.K.
Without prejudice to Article 139(4) of the Code, enter the MRN of the entry summary declaration(s) or, in the cases referred to Article 130 of the Code, declaration for temporary storage or the customs declaration(s) which has been lodged in respect of the goods.
In case a temporary storage declaration has been lodged in accordance with Article 145(3) of the Code, in relation with the goods concerned, enter the reference to that temporary storage declaration.
Where the presentation notification does not concern all items of goods in the referred previous declaration, the person presenting the goods shall provide the relevant item number(s) attributed to the goods in that previous declaration.]
Data Requirements table column G4:U.K.
Without prejudice to Article 145(4) of the Code, enter the MRN of the entry summary declaration(s) related to the consignment concerned.
Where a temporary storage declaration is lodged after the end of the transit procedure in accordance with Article 145(11) of the Code, the MRN of the transit declaration shall be provided.
Where the MRN of the entry summary declaration, the transit declaration, or, in the cases referred to in Article 130 of the Code, the customs declaration is provided, and the declaration for temporary storage does not concern all items of goods of the entry summary declaration, transit declaration or customs declaration, the declarant shall provide the relevant item number(s) attributed to the goods in the original entry summary declaration, transit declaration or customs declaration.
Data Requirements table column G5:U.K.
Enter the MRN of the temporary storage declaration(s) lodged in relation with the goods at the place where the movement started.
Where the MRN of the temporary storage declaration does not concern all items of goods of the temporary storage declaration concerned, the person notifying the arrival of the goods following the movement under temporary storage shall provide the relevant item number(s) attributed to the goods in the original temporary storage declaration.
Data Requirements table columns H1 to H5, I1 and I2:U.K.
Using the relevant Union codes, enter the MRN of the temporary storage declaration, or other reference to any previous document.
The goods item identifier shall only be provided in cases where it is necessary for the unambiguous identification of the goods item concerned.
[F3Data requirements table column H7: U.K.
If the entry summary declaration and the customs declaration are lodged separately, using the relevant Union code, enter the MRN of the entry summary declaration or any other previous document.]
2/2.Additional informationU.K.
All relevant data requirements table columns used:U.K.
Enter the relevant Union code, and, if applicable, the code(s) provided for by the Member State concerned.
Where the Union law fails to specify the field in which information is to be entered, that information is to be entered in D.E. 2/2 Additional information.
Data Requirements table columns A1 to A3, F1a to F1c:U.K.
Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, and the consignee is unknown, his particulars shall be replaced by the relevant code.
[F3Data requirements table column H7: U.K.
Any information provided by the declarant that may deem useful for the release for free circulation of the item concerned.]
2/3.Documents produced, certificates and authorisations, additional referencesU.K.
All relevant data requirements table columns used:U.K.
(a)
Identification or reference number of Union or international documents, certificates and authorisations produced in support of the declaration, and additional references.
Using the relevant Union codes, enter the details required by any specific rules applicable together with reference data of the documents produced in support of the declaration, and additional references.
In cases where the declarant or the importer for import declarations or the exporter for export declarations is the holder of a valid BTI and/or BOI decision covering the goods concerned by the declaration, the declarant shall indicate the BTI and/or BOI decision reference number.
(b)
Identification or reference number of national documents, certificates and authorisations produced in support of the declaration, and additional references.
Data Requirements table columns A1, A3, F5 and G4:U.K.
Reference of the transport document that covers the transport of goods into or out of the customs territory of the Union.
It includes the relevant code for the type of transport document, followed by the identification number of the document concerned.
When the declaration is lodged by another person instead of the carrier, the transport document number of the carrier shall also be provided.
[F5Data requirements table columns B1 and H1: U.K.
Enter the details related to the writing-off of the goods declared in the declaration concerned, in relation with the import/export licences and certificates.
Such details shall include the reference to the authority issuing the licence or certificate concerned, the period of validity of the licence or certificate concerned, the writing-off amount or quantity and the respective measurement unit.]
Data Requirements table column B1 to B4, C1, H1 to H5 and I1:U.K.
Reference number of the authorisation for centralised clearance. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation.
Data Requirements table columns C1 and I1:U.K.
Reference number of the authorisation for simplified declarations. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation.
Data Requirements table column D3:U.K.
This data element includes the type and reference of the transport document that is used as transit declaration.
In addition, it also contains the reference to the respective authorisation number of the holder of the transit procedure. This information needs to be provided, unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation.
Data Requirements table column E1:U.K.
If applicable, enter the authorisation number of the authorised issuer. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation.
Data Requirements table column E2:U.K.
Using the relevant Union codes, enter the reference of the transport document that covers the prospective transport of the goods into the customs territory of the Union following the lodgement of the Customs goods manifest to Customs.
In the case of maritime traffic under a vessel sharing or similar contracting arrangement, the transport document number to be provided refers to the transport document issued by the person who has concluded a contract, and issued a bill of lading or waybill, for the actual carriage of the goods into the customs territory of the Union.
The transport document number is an alternative to the unique consignment reference number (UCR) when the latter is not available.
If applicable, enter the authorisation number of the authorised issuer. This information needs to be provided unless it can be derived without ambiguity from other data elements, such as the EORI number of the holder of the authorisation.
Data Requirements table columns F1a, F2a, F2b, F3a and F3b:U.K.
Reference of the transport document(s) that covers the transport of goods into the customs territory of the Union. If the transport of goods is covered by two or more transport documents i.e. master and house level of transport contract, both the master and corresponding house level transport contracts need to be mentioned. The reference number of the master bill of lading, straight bill of lading, master air waybill and house air waybill shall remain unique for a minimum of three years after its issuance by the economic operators concerned. It includes the relevant code for the type of transport document, followed by the identification number of the document concerned.
Data Requirements table columns F1b:U.K.
Reference of the master bill of lading that covers the transport of goods into the customs territory of the Union. It includes the relevant code for the type of transport document, followed by the identification number of the document concerned. The reference number of the master bill of lading issued by the carrier shall remain unique for a minimum of three years after its issuance.
Data Requirements table columns F1c and F2c:U.K.
Where pursuant to Article 112(1) first subparagraph and 113 (2), a person other than the carrier submits particulars of the entry summary declaration, the number of the corresponding master bill of lading or master air waybill also needs to be provided, in addition to house bill of lading or house air waybill number.
Data Requirements table columns F1d:U.K.
Where pursuant to Article 112(1) second subparagraph, a consignee submits particulars of the entry summary declaration, the number of the corresponding:
(a)
straight bill of lading issued by the carrier needs to be provided; or where applicable
(b)
master bill of lading issued by the carrier and the lowest bill of lading issued by other person in accordance with Article 112(1) first subparagraph, in the case where additional bill of lading is issued for the same goods which is underlying the master bill from the carrier.
Data Requirements table column F2d:U.K.
The reference number of the house air waybill and master air waybill shall be provided, if available at the time of submission. Alternatively, in case the master reference is not available at the time of submission, the person concerned may provide the master air waybill reference number separately, and still before the goods are loaded onto the aircraft. In such case, the information contains also references to all house air waybills belonging to the master transport contract. The reference number of the master air waybill and of house air waybill shall remain unique for a minimum of three years after its issuance by the economic operators concerned.
Data Requirements table columns F4a and F4b:U.K.
Reference of the postal air waybill number must be provided. It includes the relevant code for the type of transport document, followed by the identification number of the document concerned.
Data Requirements table column F4c:U.K.
ITMATT number that corresponds to the CN 23 concerned.
Data Requirements table column F4d:U.K.
ITMATT number(s) that correspond(s) to the CN 23(s) that cover(s) the goods contained in the receptacle in which they are transported.
Data Requirements table column F5:U.K.
In case of transport by road, this information shall be provided to the extent available and may include both references to TIR carnet and to CMR.
Data Requirements table column H1:U.K.
Where the sale contract of the goods concerned has an identification number, that number must be entered. If applicable, enter also the date of the sale contract.
Except where it is essential for the correct determination of the customs value, the Member State of acceptance of the declaration shall waive the obligation to provide information on the date and number of the sale contract,
where the customs value of the imported goods in a consignment does not exceed EUR 20 000 provided that they do not constitute split or multiple consignments from the same consignor to the same consignee, or
where the importation is of a non-commercial nature, or
in case of continuing traffic in goods supplied by the same seller to the same buyer under the same commercial conditions.
Member States may waive the obligation to provide information on the date and number of the sales contract where the customs value of the goods in question cannot be determined under the provisions of Article 70 of the Code. In such cases the declarant shall furnish or cause to be furnished to the customs authorities such other information as may be requested for the purposes of determining the customs value.
Data Requirements table column I1:U.K.
Where the benefit from a first-come first served tariff quota is requested for the goods declared in the simplified declaration, all the required documents shall be declared in the simplified declaration and be available to the declarant and at the disposal of the customs authorities in order to allow the declarant to benefit from the tariff quota according to the date of the acceptance of the simplified declaration.
2/4.Reference number/UCRU.K.
All relevant data requirements table columns used:U.K.
This entry concerns the unique commercial reference number assigned by the person concerned to the consignment in question. It may take the form of WCO (ISO 15459) codes or equivalent. It provides access to underlying commercial data of interest to customs.
[F3Data requirements table column H7: U.K.
This entry may be used for the indication of the transaction identifier, if the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC.]
2/5.LRNU.K.
All relevant data requirements table columns used:U.K.
The local reference number (LRN) shall be used. It is nationally defined and allocated by the declarant in agreement with the competent authorities to identify each single declaration.
2/6.Deferred paymentU.K.
All relevant data requirements table columns used:U.K.
Enter, where applicable, the reference data of the authorisation in question; deferred payment here may refer both to deferred payment of import and export duty and to tax credit.
2/7.Identification of warehouseU.K.
Data requirements table columns B1 to B4, G4 and H1 to H5:U.K.
Using the relevant Union code, enter the type of the storage facility, followed by the authorisation number of the warehouse or temporary storage facility concerned.
Data Requirements table column G5:U.K.
Using the relevant Union code, enter the type of the destination temporary storage facility, followed by the relevant authorisation number.
Group 3 –PartiesU.K.
3/1.ExporterU.K.
[F4Data requirements table columns B1 to B4, C1 and E1:] U.K.
The exporter is the person defined in Article 1(19).
Enter the full name and address of the person concerned.
Data Requirements table columns D1:U.K.
In the context of Union transit procedure, the exporter is the person who acts as consignor.
In the case of groupage consignments, where paper-based transit declarations or paper based proofs of the customs status of Union goods are used, the Member States may provide that the relevant code be used, and the list of exporters to be attached to the declaration.
Data Requirements table columns H1, H3, H4 and I1:U.K.
Enter the full name and address of the last seller of the goods prior to their importation into the Union.
Data Requirements table column H5:U.K.
Enter the full name and address of the consignor who acts as ‘exporter’ in the context of trade with special fiscal territories. The consignor is the last seller of the goods prior to their introduction into the fiscal territory where the goods are to be released.
[F3Data requirements table columns H6 and H7: U.K.
Enter the full name and address of the person consigning the goods as stipulated in the transport contract by the party ordering the transport.]
3/2.Exporter identification no U.K.
[F1All relevant data requirements table columns used:] U.K.
The exporter is the person defined in Article 1(19).
Enter the EORI number of the person concerned as referred to in Article 1(18).
Data Requirements table columns B1, B2 to B4, C1, D1 and E1:U.K.
Where the exporter does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
[F1Data requirements table columns H1, H3 and H4:] U.K.
Enter the EORI number of the last seller of the goods prior to their importation into the Union.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
Data Requirements table columns H1 and H3 to H6:U.K.
Where an identification number is required, enter the EORI number of the person concerned as referred to in Article 1(18). If an EORI number has not been assigned to the exporter, enter the number requested by the legislation of the Member State concerned.
Data Requirements table column H5:U.K.
Enter the EORI number of the consignor who acts as ‘exporter’ in the context of trade with special fiscal territories. The consignor is the last seller of the goods prior to their introduction into the fiscal territory where the goods are to be released.
3/3.Consignor – Master level transport contractU.K.
All relevant data requirements table columns used:U.K.
Party consigning goods as stipulated in the transport contract by the party ordering the transport.
Enter the full name and address of the consignor, whenever his EORI number is not available to the declarant.
A contact phone number of the party concerned may be provided.
Data Requirements table column F3a:U.K.
Party consigning the goods as stipulated in the master airway bill.
Data Requirements table columns F4a and F4b:U.K.
This element does not need to be provided where it can be deduced automatically from D.E. 7/20 Receptacle identification number.
3/4.Consignor identification No - Master level transport contractU.K.
All relevant data requirements table columns used:U.K.
Party consigning goods as stipulated in the transport contract by the party ordering the transport.
Enter the consignor EORI number referred to in Article 1(18) whenever this number is available to the declarant.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
3/5.Consignor – House level transport contractU.K.
All relevant data requirements table columns used:U.K.
Party consigning the goods as stipulated in the house level transport contract by the party ordering the transport.
Enter the full name and address of the consignor, whenever his EORI number is not available to the declarant.
A contact phone number of the party concerned may be provided.
Requirements table columns F1c, F2c, F2d, F3b and F4c:U.K.
Party consigning the goods as stipulated in the lowest House Bill of Lading or in the lowest House Air waybill. This person must be different to the carrier, freight forwarder, consolidator, postal operator, or customs agent.
The address of the consignor must refer to an address outside the Union.
3/6.Consignor identification no - House level transport contractU.K.
All relevant data requirements table columns used:U.K.
Party consigning the goods as stipulated in the house level transport contract by the party ordering the transport.
Enter the consignor EORI number referred to in Article 1(18) whenever this number is available to the declarant.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
3/7.ConsignorU.K.
All relevant data requirements table columns used:U.K.
Party consigning goods as stipulated in the transport contract by the party ordering the transport.
Enter the full name and address of the consignor, whenever his EORI number is not available to the declarant.
This element must be provided when different from the declarant.
Where the data required for an exit summary declaration are included in a customs declaration in accordance with Article 263(3) of the Code, this information corresponds to D.E. 3/1. Exporter of that customs declaration.
3/8.Consignor identification NoU.K.
All relevant data requirements table columns used:U.K.
Party consigning goods as stipulated in the transport contract by the party ordering the transport.
Enter the consignor EORI number referred to in Article 1(18), whenever this number is available to the declarant.
This element must be provided when different from the declarant.
Where the data required for an exit summary declaration are included in a customs declaration in accordance with Article 263(3) of the Code, this information corresponds to D.E. 3/2. Exporter identification No of that customs declaration.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
3/9.ConsigneeU.K.
[F1All relevant data requirements table columns used:] U.K.
Party to whom goods are actually consigned.
Enter the full name and address of the person(s) concerned.
Data Requirements table columns A1 and A2:U.K.
In cases where sub-contracting is involved, this information shall be provided where available.
Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’ and the consignee is unknown, his particulars shall be replaced by the relevant code in D.E. 2/2. Additional information.
Data Requirements table columns B3:U.K.
Where goods subject to export refunds are entered into a customs warehouse, the consignee is the person responsible for the export refunds or the person responsible for the warehouse where the goods are stocked.
Data Requirements table columns D1 and D2:U.K.
In the case of groupage consignments, where paper-based transit declarations are used, the Member States may provide that the relevant code be entered in this box, and the list of consignees attached to the declaration.
3/10.Consignee identification NoU.K.
[F1All relevant data requirements table columns used:] U.K.
Party to whom goods are actually consigned.
Data Requirements table columns A1 and A2:U.K.
In cases where sub-contracting is involved, this information shall be provided where available.
Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’ and the consignee is unknown, his particulars shall be replaced by the relevant code in D.E. 2/2. Additional information.
It takes the form of the consignee EORI number, whenever this number is available to the declarant.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
Data Requirements table columns B1, B2 to B4, D1 to D3:U.K.
Where an identification number is required, enter the EORI number referred to in Article 1(18). Where the consignee that is not an economic operator, is not registered in EORI, enter the number required by the legislation of the Member State concerned.
Data Requirements table columns B1 and B2:U.K.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
Data Requirements table column B3:U.K.
Where goods subject to export refunds are entered into a customs warehouse, the consignee is the person responsible for the export refunds or the person responsible for the warehouse where the goods are stocked.
3/11.Consignee – Master level transport contractU.K.
[F1All relevant data requirements table columns used:] U.K.
Party to whom goods are actually consigned.
Enter the full name and address of the person(s) concerned. A contact phone number may be provided.
Data Requirements table columns F4a and F4b:U.K.
This element does not need to be provided where it can be deduced automatically from D.E. 7/20 Receptacle identification number.
Data Requirements table column F5:U.K.
In case where the entry summary declaration data is provided in the same message as the transit declaration data, this data element does not need to be provided and D.E. 3/26. Buyer will be used.
3/12.Consignee identification No - Master level transport contractU.K.
[F1All relevant data requirements table columns used:] U.K.
Enter the EORI number referred to in Article 1(18) of the party to whom goods are actually consigned.
This element must be provided when different from the declarant. Where the goods are carried under a negotiable bill of lading that is ‘to order of a named party’,
(a)
in cases where a master bill of lading is issued by the carrier, the identity of the freight forwarder, the operator of the container freight station or other carrier may be listed as the consignee.
(b)
in cases covered by a straight bill of lading issued by the carrier or house bill of lading issued by the person pursuant to Article 112(1) first subparagraph, the named to order party shall be reported as the consignee.
It takes the form of the consignee EORI number, whenever this number is available to the declarant. Where the consignee is not registered in EORI since he is not an economic operator or he is not established in the Union, enter the number required by the legislation of the Member State concerned.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
Data Requirements table column F5:U.K.
In case where the entry summary declaration data is provided in the same message as the transit declaration data, this data element does not need to be provided and D.E. 3/27 Buyer identification No will be used.
3/13.Consignee – House level transport contractU.K.
[F1All relevant data requirements table columns used:] U.K.
Party receiving the goods as stipulated in the lowest House Bill of Lading or in the lowest House Air waybill.
Enter the full name and address of the person(s) concerned. A contact phone number may be provided.
Either this person is different to the freight forwarder, (de)consolidator, postal operator or customs agent, or the person that submits the additional particulars of the entry summary declaration pursuant to Articles 112(1) first and second subparagraphs and 113(1) and (2) shall be indicated in D.E. 3/38 Person submitting the additional ENS particulars identification No.
In case of a negotiable Bill of lading, i.e. ‘to order blank endorsed’ and where the consignee is not known, information on the last known cargo owner of the goods or the on the owner’s representative shall be provided.
3/14.Consignee identification No - House level transport contractU.K.
[F1All relevant data requirements table columns used:] U.K.
Enter the EORI number referred to in Article 1(18) of the party to whom goods are actually consigned.
This element must be provided when different from the declarant. Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, the consignee is unknown, information on the last known cargo owner of the goods or the on the owner’s representative shall be provided.
It takes the form of the consignee EORI number, whenever this number is available to the declarant. Where the consignee is not registered in EORI since he is not an economic operator or he is not established in the Union, enter the number required by the legislation of the Member State concerned.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
3/15.ImporterU.K.
[F1All relevant data requirements table columns used:] U.K.
Name and address of the party who makes, or on whose behalf an import declaration is made.
3/16.Importer identification NoU.K.
[F1All relevant data requirements table columns used:] U.K.
Identification number of the party who makes, or on whose behalf an import declaration is made.
Enter the EORI number referred to in Article 1(18) of the person concerned. Where the importer does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
Where the importer is not registered in EORI, since he is not an economic operator or he is not established in the Union, enter the number required by the legislation of the Member State concerned.
3/17.DeclarantU.K.
Data Requirements table columns B1 to B4 and C1:U.K.
Enter the full name and address of the person concerned.
If the declarant and the exporter/consignor are the same person, enter the relevant codes defined for the D.E. 2/2 Additional information.
[F4Data requirements table columns H1 to H7 and I1:] U.K.
Enter the full name and address of the person concerned.
[F1If the declarant and the importer are the same person, enter the relevant code defined for the D.E. 2/2 Additional information.]
3/18.Declarant identification NoU.K.
[F1All relevant data requirements table columns used:] U.K.
Enter the EORI number referred to in Article 1(18).
[F4Data requirements table columns B1 to B4, C1, G4, H1 to H7 and I1:] U.K.
Where the declarant does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
Data requirements table columns F1c, F1d, F2c, F2d, F3b, F4c and F4d:U.K.
Enter the EORI number of the person that submits the additional particulars of the ENS pursuant to Articles 112(1) first and second subparagraph, and 113(1) and (2).
3/19.RepresentativeU.K.
[F1All relevant data requirements table columns used:] U.K.
This information shall be required, if different from D.E. 3/17 Declarant or where appropriate D.E. 3/22 Holder of the transit procedure.
3/20.Representative identificationU.K.
[F1All relevant data requirements table columns used:] U.K.
This information shall be required if different from D.E. 3/18 declarant identification No or where appropriate D.E. 3/23 Holder of the transit procedure identification No, D.E. 3/30 Person presenting the goods to customs identification No, D.E.3/42 Person lodging the customs goods manifest identification No, D.E. 3/43 Person requesting a proof of the customs status of Union goods identification No or D.E. 3/44 Person notifying the arrival of goods following movement under temporary storage identification No.
Enter the EORI number of the person concerned, as referred to in Article 1(18).
3/21.Representative status codeU.K.
[F1All relevant data requirements table columns used:] U.K.
Enter the relevant code representing the status of the representative.
3/22.Holder of the transit procedureU.K.
[F1All relevant data requirements table columns used:] U.K.
Enter the full name (person or company) and address of the holder of the transit procedure. Where appropriate, enter the full name (person or company) of the authorised representative lodging the transit declaration on behalf of the holder of the procedure.
Where paper-based transit declarations are used, the original of the handwritten signature of the person concerned must be given on the copy of the paper-based declaration which is to remain at the customs office of departure.
3/23.Holder of the transit procedure identification NoU.K.
[F1All relevant data requirements table columns used:] U.K.
Enter the EORI number of the holder of the transit procedure, referred to in Article 1(18).
Where the Holder of the transit procedure does not have an EORI number, the customs administration may assign him an ad hoc number for the declaration concerned.
However, his trader identification number should be used where:
the Holder of the transit procedure is established in a contracting party to the common transit convention other than the Union,
the Holder of the transit procedure is established in Andorra or in San Marino.
3/24.SellerU.K.
Data Requirements table columns F1a, F1d and F5:U.K.
The seller is the last known entity by whom the goods are sold or agreed to be sold to the buyer. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided. Where the EORI number of the seller of the goods is not available, enter the seller’s full name and address. A contact phone number may be provided.
Data Requirements table column H1:U.K.
Where the seller is different to the person provided in D.E. 3/1. Exporter, enter the full name and address of the seller of the goods, if his EORI number is not available to the declarant. In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.
3/25.Seller identification NoU.K.
Data Requirements table columns F1a, F1d and F5:U.K.
The seller is the last known entity by whom the goods are sold or agreed to be sold to the buyer. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided. Enter the EORI number of the seller of the goods referred to in Article 1(18), whenever this number is available to the declarant.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
Data Requirements table column H1:U.K.
Where the seller is different to the person provided in D.E. 3/1. Exporter, enter the EORI number of the seller of the goods, where this number is available. In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
3/26.BuyerU.K.
Data Requirements table columns F1a, F1d and F5:U.K.
The buyer is the last known entity to whom the goods are sold or agreed to be sold. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided.
Where the EORI number of the buyer of the goods is not available, enter the buyer name and address. A contact phone number may be provided.
Data Requirements table column H1:U.K.
Where the buyer is different to the person provided in D.E. 3/15 Importer, enter the name and address of the buyer of the goods where his EORI number is not available to the declarant.
In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.
3/27.Buyer identification NoU.K.
Data Requirements table columns F1a, F1d and F5:U.K.
The buyer is the last known entity to whom the goods are sold or agreed to be sold. If the goods are to be imported otherwise than in pursuance of a purchase, the details of the owner of the goods shall be provided.
Enter the EORI number of the buyer of the goods, whenever this number is available to the declarant.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
Data Requirements table column H1:U.K.
Where the buyer is different to the person provided in D.E. 3/16 Importer, this information takes the form of the EORI number referred to in Article 1(18) of the buyer of the goods, where this number is available.
In case the customs value is calculated in accordance with Article 74 of the Code, this information shall be provided, if available.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
3/28.Person notifying the arrival identification NoU.K.
All relevant data requirements table column used:U.K.
This information takes the form of the EORI number referred to in Article 1(18) of the person that notifies the arrival of the active means of transport crossing the border.
3/29.Person notifying the diversion identification NoU.K.
All relevant data requirements table columns used:U.K.
This information takes the form of the EORI number referred to in Article 1(18) of the person notifying the diversion.
3/30.Person presenting the goods to customs identification NoU.K.
All relevant data requirements table columns used:U.K.
This information takes the form of the EORI number referred to in Article 1(18) of the person presenting the goods to customs upon their arrival.
3/31.CarrierU.K.
All relevant data requirements table columns used:U.K.
This information shall be provided in situations where the carrier is different from the declarant. Enter the full name and address of the person concerned. A contact phone number may be provided.
3/32.Carrier identification NoU.K.
All relevant data requirements table columns used:U.K.
This information shall be provided where it is different from the declarant.
Where the entry summary declaration, or particulars of the entry summary declaration are lodged or amended by a person referred to in the second subparagraph of Article 127(4) of the Code, or are submitted in specific cases according to Article 127(6) of the Code, the EORI number of the carrier shall be provided.
The EORI number of the carrier shall also be provided in situations covered by Articles 105; 106 and 109.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant. That number may also be used whenever the carrier is the declarant.
Data Requirements table columns A1 to A3, F3a, F4a, F4b and F5:U.K.
This information takes the form of the EORI number referred to in Article 1(18) of the carrier, whenever this number is available to the declarant.
Data Requirements table columns F1a to F1d, F2a to F2c:U.K.
This information takes the form of the EORI number referred to in Article 1(18) of the carrier.
3/33.Notify party – Master level transport contractU.K.
All relevant data requirements table columns used:U.K.
Enter the full name and address of the party to be notified at entry of the arrival of the goods, as stipulated in the master bill of lading or master air waybill. This information needs to be provided where applicable. A contact phone number may be provided.
Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned and the relevant code defined for the D.E. 2/2. Additional information is entered, the notify party shall always be provided.
3/34.Notify party identification No – Master level transport contractU.K.
All relevant data requirements table columns used:U.K.
This information takes the form of the notify party EORI number referred to in Article 1(18), whenever this number is available to the declarant.
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
3/35.Notify party – House level transport contractU.K.
All relevant data requirements table columns used:U.K.
Enter the full name and address of the party to be notified at entry of the arrival of the goods as stipulated in the house bill of lading or house air waybill. This information needs to be provided where applicable. A contact phone number may be provided.
Where the goods are carried under a negotiable bill of lading that is ‘to order blank endorsed’, in which case the consignee is not mentioned and the relevant code defined for the D.E. 2/2. Additional information is entered, the notify party shall always be provided.
3/36.Notify party identification No – House level transport contractU.K.
All relevant data requirements table columns used:U.K.
[F1This information takes the form of the notify party EORI number referred to in Article 1(18), whenever this number is available to the declarant.]
Where facilitations are granted in the framework of a third country traders’ partnership programme which is recognised by the Union, this information may take the form of a third country unique identification number which has been made available to the Union by the third country concerned. That number may be used whenever available to the declarant.
3/37.Additional supply chain actor(s) identification NoU.K.
All relevant data requirements table columns used:U.K.
Unique identification number assigned to an economic operator of a third country in the framework of a trade partnership programme developed in accordance with the World Customs Organization Framework of Standards to Secure and Facilitate Global Trade which is recognised by the European Union.
The identifier of the party concerned shall be preceded by a role code specifying his role in the supply chain.
3/38.Person submitting the additional ENS particulars identification NoU.K.
All relevant data requirements table columns used:U.K.
This information takes the form of the EORI number of the person issuing a transport contract as referred to in Article 112(1) first subparagraph or of the consignee referred to in Article 112(1) second subparagraph and in 113 (1) and (2) (e.g., freight forwarder, postal operator), who submits the additional entry summary declaration particulars pursuant to Articles 112 or 113.
3/39.Holder of the authorisation identification NoU.K.
All relevant data requirements table columns used:U.K.
Using the relevant Union code, enter the type of the authorisation and the EORI number of the holder of the authorisation as provided for in Article 1(18).
3/40.Additional fiscal references identification NoU.K.
All relevant data requirements table columns used:U.K.
When procedure code 42 or 63 is used, the information required by Article 143(2) of Directive 2006/112/EC shall be entered.
[F3When the goods are declared for release for free circulation under the special scheme for distance sales of goods imported from third countries and territories set out in Title XII Chapter 6 Section 4 of Directive 2006/112/EC the special VAT number attributed for the use of this scheme shall be provided.]
3/41.Person presenting the goods to customs in case of entry in the declarant’s records or pre-lodged customs declaration identification NoU.K.
All relevant data requirements table columns used:U.K.
This information takes the form of the EORI number referred to in Article 1(18) of the person presenting the goods to customs in cases where the declaration is made by entry in the declarant’s records.
3/42.Person lodging the customs goods manifest identification NoU.K.
All relevant data requirements table columns used:U.K.
This information takes the form of the EORI number referred to in Article 1(18) of the person lodging the customs goods manifest.
3/43.Person requesting a proof of the customs status of Union goods identification NoU.K.
All relevant data requirements table columns used:U.K.
This information takes the form of the EORI number referred to in Article 1(18) of the person requesting a proof of the customs status of Union goods.
3/44.Person notifying the arrival of goods following movement under temporary storage identification NoU.K.
All relevant data requirements table columns used:U.K.
This information takes the form of the EORI number referred to in Article 1(18) of the person notifying the arrival of goods following the movement of goods under temporary storage.
[F53/45. Person providing a guarantee identification No U.K.
All relevant data requirements table columns used: U.K.
This information takes the form of the EORI number referred to in Article 1(18) of the person providing the guarantee, if different from the declarant.
3/46. Person paying the customs duty identification No U.K.
All relevant data requirements table columns used: U.K.
This information takes the form of the EORI number referred to in Article 1(18) of the person paying the customs duty, if different from the declarant.]
Group 4 – Valuation information/TaxesU.K.
4/1.Delivery termsU.K.
All relevant data requirements table columns used:U.K.
Using the relevant Union codes and headings, give particulars of the terms of the commercial contract.
4/2.Transport charges method of paymentU.K.
All relevant data requirements table columns used:U.K.
Enter the relevant code specifying the payment method for transport charges.
4/3.Calculation of taxes – Tax typeU.K.
All relevant data requirements table columns used:U.K.
Using the relevant Union codes and, if applicable, the code(s) provided for by the Member State concerned, enter the tax types for each type of duty or tax applicable to the goods concerned.
4/4.Calculation of taxes – Tax baseU.K.
All relevant data requirements table columns used:U.K.
Enter the duty or tax base applicable (value, weight or other).
4/5.Calculation of taxes – Tax rateU.K.
All relevant data requirements table columns used:U.K.
Enter the rates for each of the duties and taxes applicable.
4/6.Calculation of taxes – Payable tax amountU.K.
All relevant data requirements table columns used:U.K.
Enter the amount for each of the duties and taxes applicable.
The amounts in this field must be expressed in the currency unit the code for which may appear in D.E. 4/12. Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the import formalities are completed.
4/7.Calculation of taxes – TotalU.K.
All relevant data requirements table columns used:U.K.
Enter the total amount of duties and taxes for the goods concerned.
The amounts in this field must be expressed in the currency unit the code for which may appear in D.E. 4/12. Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the import formalities are completed.
4/8.Calculation of taxes — Method of paymentU.K.
All relevant data requirements table columns used:U.K.
Using the relevant Union code, indicate the method of payment applied.
4/9.Additions and deductionsU.K.
All relevant data requirements table column used:U.K.
For each type of addition or deduction relevant for a given goods item, enter the relevant code followed by the corresponding amount in national currency that has not yet been included in or deducted from the item price.
4/10.Invoice currencyU.K.
All relevant data requirements table columns used:U.K.
Using the relevant code, enter the currency in which the commercial invoice was drawn up.
This information is used in conjunction with D.E. 4/11 Total amount invoiced and D.E. 4/14 Item price/amount, where it is necessary for the calculation of import duties.
4/11.Total amount invoicedU.K.
All relevant data requirements table columns used:U.K.
Enter the invoiced price for all goods declared in the declaration expressed in the currency unit declared in D.E. 4/10 Invoice currency.
4/12.Internal currency unitU.K.
All relevant data requirements table columns used:U.K.
Declarations made in Member States which, during the transitional period for the introduction of the euro, give the opportunity to economic operators to opt for the use of the euro unit for the establishment of their customs declarations, must include in this field an indicator of the currency unit, national unit or euro unit, used.
4/13.Valuation indicatorsU.K.
All relevant data requirements table column used:U.K.
Using the relevant Union codes, enter the combination of indicators to declare whether the value of the goods is determined by specific factors.
4/14.Item price/amountU.K.
All relevant data requirements table columns used:U.K.
Price of the goods for the declaration item concerned, expressed in the currency unit declared in D.E. 4/10 Invoice currency.
4/15.Exchange rateU.K.
All relevant data requirements table columns used:U.K.
This data element contains the rate of exchange fixed in advance by a contract between the parties concerned.
4/16.Valuation methodU.K.
All relevant data requirements table columns used:U.K.
Using the relevant Union code, enter the valuation method used.
4/17.PreferenceU.K.
All relevant data requirements table columns used:U.K.
This data element concerns information on the tariff treatment of the goods. Where its use is provided as mandatory for in the data requirements table of Title I, Chapter 3, Section 1 of this Annex, it must be used even when no tariff preferential treatment is requested. Enter the relevant Union code.
The Commission will publish at regular intervals the list of the combinations of codes usable, together with examples and notes.
4/18. [F4Value] U.K.
[F4Data requirements table column H6:] U.K.
Content-piece, declared-value: Currency code and monetary value of the content piece, declared for customs purposes.
[F3Data requirements table column H7: U.K.
Intrinsic value of the goods per item in the invoice currency.]
4/19. [F4Transport costs to the final destination] U.K.
[F4Data requirements table column H6:] U.K.
Item; postage paid: Currency code and amount of postage paid by or charged to the mailer.
[F3Data requirements table column H7: U.K.
Transport costs up to the place of final destination in the invoice currency.]
Group 5 – Dates/Times/Periods/Places/Countries/RegionsU.K.
5/1.Estimated date and time of arrival at first place of arrival in the Customs territory of the UnionU.K.
All relevant data requirements table columns used:U.K.
Scheduled local date and time where the active means of transport arrives in the Union at (land) the first border post, (air) at the first airport or (sea) at the first port. In the case of transport by sea, this information shall be limited to the date of arrival.
[F1Data requirements table columns G1 and G2:] U.K.
This information shall be limited to the date of arrival at first place of arrival in the Customs territory of the Union declared in the entry summary declaration.
5/2.Estimated date and time of arrival at the port of unloadingU.K.
All relevant data requirements table columns used:U.K.
Scheduled local date and time at which the vessel is expected to arrive at the port, where the goods are to be unloaded.
5/3.Actual date and time of arrival in the Customs territory of the UnionU.K.
All relevant data Requirements table column used:U.K.
Local date and time where the active means of transport actually arrives in the Union at (land) the first border post, (air) at the first airport or (sea) at the first port.
5/4.Declaration dateU.K.
All relevant data requirements table columns used:U.K.
Date at which the respective declarations were issued and, when appropriate, signed or otherwise authenticated.
5/5.Declaration placeU.K.
All relevant data requirements table columns used:U.K.
Place at which the respective paper-based declarations were issued.
5/6.Office of destination (and country)U.K.
All relevant data requirements table columns used:U.K.
Using the relevant Union code, enter the reference number of the office where the Union transit operation shall end.
5/7.Intended offices of transit (and country)U.K.
All relevant data requirements table columns used:U.K.
Enter the code for the intended customs office of entry into each contracting party to the transit convention other than the Union (hereafter referred to as ‘non-Union common transit country’) to be crossed and the customs office of entry by which the goods re-enter the customs territory of the Union after having crossed the territory of a non-Union common transit country, or, where the shipment is to cross a territory other than that of the Union or of a non-Union common transit country, the customs office of exit by which the transport leaves the Union and the customs office of entry by which it re-enters the Union.
Using the relevant Union code, enter the reference numbers of the customs offices concerned.
5/8.Country of destination codeU.K.
Data Requirements table columns B1 to B4 and C1:U.K.
Using the relevant Union code, enter the country to which it is known at the time of release into the customs procedure that the goods are to be delivered.
Data Requirements table columns D1 to D3:U.K.
Using the relevant Union code, enter the last country of destination of the goods.
The country of last known destination is defined as the last country to which it is known at the time of release into the customs procedure that the goods are to be delivered.
Data Requirements table columns H1, H2 and H5:U.K.
Using the relevant Union code, enter the code for the Member State where the goods are located at the time of release into the customs procedure or, where column H5 is concerned, into home-use.
However, where it is known at the time of drawing up the customs declaration, that the goods will be dispatched to another Member State after the release, enter the code for this latter Member State.
Data Requirements table column H3:U.K.
Where goods are imported with a view to place them under the temporary admission procedure, the Member State of destination shall be the Member State where the goods are to be first used.
Data Requirements table column H4:U.K.
Where goods are imported with a view to place them under the inward processing procedure, the Member State of destination shall be the Member State where the first processing activity is carried out.
5/9.Region of destination codeU.K.
All relevant data requirements table columns used:U.K.
Using the relevant code defined by Member States, enter the region of destination of the goods within the Member State concerned.
5/10.Place of delivery code – master level transport contractU.K.
All relevant data requirements table columns used:U.K.
In case of sea traffic, enter the UN/LOCODE, or, if not available, the country code followed by the postal code for the location where delivery occurs beyond the port of unloading, as stipulated in the master bill of lading.
In case of air traffic, enter the destination of goods using the UN/LOCODE, or, if not available, the country code followed by the postal code for the location, as stipulated in the master air waybill.
5/11.Place of delivery code — house level transport contractU.K.
All relevant data requirements table columns used:U.K.
In case of sea traffic, enter the UN/LOCODE, or, if not available, the country code followed by the postal code for the location where delivery occurs beyond the port of unloading, as stipulated in the house bill of lading.
In case of air traffic, enter the destination of goods using the UN/LOCODE, or, if not available, the country code followed by the postal code for the location, as stipulated in the house air waybill.
5/12.Customs office of exitU.K.
Data Requirements table columns A1, A2 and A3:U.K.
Using the relevant Union code, enter the customs office.
Data Requirements table columns B1 to B3 and C1:U.K.
Using the relevant Union code, enter the customs office by which it is intended that the goods should leave the customs territory of the Union.
Data Requirements table column B4:U.K.
Using the relevant Union code, enter the customs office by which it is intended that the goods should leave the fiscal territory concerned.
5/13.Subsequent customs office(-s) of entryU.K.
All relevant data requirements table columns used:U.K.
Identification of the subsequent customs offices of entry in the customs territory of the Union.
This code needs to be provided when the code for the D.E. 7/4 Mode of transport at the border is 1, 4 or 8.
5/14.Country of dispatch/export codeU.K.
Data Requirements table columns B1 to B4:U.K.
Enter the relevant Union code for the Member State in which the goods are located at the time of their release into the procedure.
However, where it is known that the goods were brought from another Member State to the Member State in which the goods are located at the time of their release into the customs procedure, indicate this other Member State, on condition that
(i)
the goods were brought from there only for the purpose of export; and
(ii)
the exporter is not established in the Member State in which the goods are located at the time of their release into the customs procedure; and
(iii)
the entry into the Member State in which the goods are located at the time of their release into the customs procedure was not an intra-Union acquisition of goods or transaction treated as such as referred to in Council Directive 2006//112/EC.
However, where goods are exported following an inward processing procedure, indicate the Member State where the last processing activity was carried out.
Data Requirements table columns H1, H2 to H5 and I1:U.K.
If neither a commercial transaction (e.g. sale or processing), nor a stoppage unrelated to the transport of goods has taken place in an intermediate country, enter the relevant Union code to indicate the country from which goods were initially dispatched to the Member State in which the goods are located at the time of their release into the customs procedure. If such a stoppage or commercial transaction has taken place, indicate the last intermediate country.
For the purpose of this data requirement, a stoppage to enable consolidation of the goods en-route shall be considered as being related to the transport of the goods.
5/15.Country of origin codeU.K.
All relevant data requirements table column used:U.K.
Enter the relevant Union code for the country of non-preferential origin, as defined in Title II Chapter 2 of the Code.
5/16.Country of preferential origin codeU.K.
All relevant data requirements table column used:U.K.
If a preferential treatment based on the origin of the goods is requested in D.E. 4/17 Preference, enter the country of origin, as indicated in the proof of origin. Where the proof of origin refers to a group of countries, enter the group of countries by using the relevant Union codes.
5/17.Region of origin codeU.K.
All relevant data requirements table columns used:U.K.
Using the relevant code defined by Member States, enter the region of dispatch or production within the Member State concerned of the goods in question.
5/18.Countries of routing codesU.K.
Data requirements table column A1:U.K.
Identification in a chronological order of the countries through which the goods are routed between the country of original departure and final destination. This comprises also the countries of original departure and of final destination of the goods. This information is to be provided to the extent known.
Data Requirements table column A2:U.K.
Only the country of final destination of the goods shall be provided.
5/19.Countries of routing of the means of transport codesU.K.
Data Requirements table columns F1a, F1b, F2a, F2b and F5:U.K.
Identification in a chronological order of the countries through which the means of transport is routed between the country of original departure and final destination. This comprises the countries of original departure and of final destination of the means of transport.
Data Requirements table column F3a, F4a and F4b:U.K.
Only the country of original departure of the means of transport shall be provided.
[F15/20. Countries of routing of the consignment codes U.K.
All relevant data requirements table columns used:
Identification in a chronological order of the countries through which the goods are routed between the country of original departure and final destination as stipulated in the lowest House Bill of Lading, lowest House Air waybill or road/rail transport document. This comprises also the countries of original departure and of final destination of the goods.]
5/21.Place of loadingU.K.
All relevant data requirements table columns used:U.K.
Identification of the seaport, airport, freight terminal, rail station or other place at which the goods are loaded onto the means of transport being used for their carriage, including the country where it is located. Where available, coded information shall be provided for the identification of the location.
In case there is no UN/LOCODE available for the location concerned, the country code shall be followed by the name of the place, with the maximum level of precision available.
Data Requirements table columns D1 to D3:U.K.
Using the relevant code where required, enter the place, at which the goods are to be loaded onto the active means of transport on which they are to cross the frontier of the Union.
Data Requirements table columns F4a and F4b:U.K.
Postal consignments: this element does not need to be provided where it can be deduced automatically and unambiguously from other data elements provided by the economic operator.
Data Requirements table column F5:U.K.
This can be the place where goods were taken over according to the transport contract or the TIR customs office of departure.
5/22.Place of unloadingU.K.
All relevant data requirements table columns used:U.K.
Identification of the seaport, airport, freight terminal, rail station or other place at which the goods are unloaded from the means of transport having been used for their carriage, including the country where it is located. Where available, coded information shall be provided for the identification of the location.
In case there is no UN/LOCODE available for the location concerned, the country code shall be followed by the name of the place, with the maximum level of precision available.
5/23.Location of goodsU.K.
All relevant data requirements table columns used:U.K.
Using the relevant codes, enter the location where the goods may be examined. This location shall be precise enough to allow customs to carry out the physical control of the goods.
5/24.Customs office of first entry codeU.K.
All relevant data requirements table columns used:U.K.
Identification of the Customs office responsible for the formalities where the active means of transport is intended to arrive first in the Customs territory of the Union.
Data Requirements table columns G1 to G3:U.K.
Identification of the customs office responsible for the formalities where the active means of transport was declared in the entry summary declaration to arrive first in the Customs territory of the Union.
5/25.Actual customs office of first entry codeU.K.
All relevant data requirements table columns used:U.K.
Identification of the customs office responsible for the formalities where the active means of transport actually arrives first in the Customs territory of the Union.
5/26.Customs office of presentationU.K.
All relevant data requirements table column used:U.K.
Using the relevant Union code, indicate the customs office where the goods are presented for the purpose of placing them under a customs procedure.
5/27.Supervising customs officeU.K.
All relevant data requirements table column used:U.K.
Using the relevant Union code, specify the customs office indicated in the respective authorisation to supervise the procedure.
Data Requirements table column G5:U.K.
This information shall take the form of the identifier of the supervising customs office competent for the temporary storage facility at the destination.
5/28.Requested validity of the proofU.K.
All relevant data requirements table column used:U.K.
Indicate the requested validity of the proof of the customs status of Union goods expressed in days, in case the person requesting a proof of the customs status of Union goods wishes to set a longer period of validity than that laid down in Article 123. The justification of the request shall be provided in D.E. 2/2 Additional information.
5/29.Date of presentation of the goodsU.K.
All relevant data requirements table column used:U.K.
Indicate the date when the goods were presented to customs pursuant to Article 139 of the Code.
5/30.Place of acceptanceU.K.
All relevant data requirements table column used:U.K.
Place where the goods are taken over from the consignor by the person issuing the bill of lading.
Identification of the seaport, freight terminal or other place at which the goods are taken over from the consignor, including the country where it is located. Where available, coded information shall be provided for the identification of the location.
In case there is no UN/LOCODE available for the location concerned, the country code shall be followed by the name of the place, with the maximum level of precision available.
[F55/31. Date of acceptance U.K.
All relevant data requirements table columns used:
Enter the date of acceptance of the simplified declaration or the date when the goods were entered in the declarant's records.]
Group 6 – Goods identificationU.K.
6/1.Net mass (kg)U.K.
All relevant data requirements table columns used:U.K.
Enter the net mass, expressed in kilograms, of the goods concerned by the relevant declaration goods item. The net mass is the mass of the goods without any packaging.
Where a net mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:
from 0,001 to 0,499: rounding down to the nearest kg,
from 0,5 to 0,999: rounding up to the nearest kg.
A net mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).
6/2.Supplementary unitsU.K.
All relevant data requirements table columns used:U.K.
Where necessary, enter the quantity of the item in question, expressed in the unit laid down in Union legislation, as published in TARIC.
6/3.Gross mass (kg) – Master level transport contractU.K.
All relevant data requirements table columns used:U.K.
Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods, as indicated on the master level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.
Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:
from 0,001 to 0,499: rounding down to the nearest kg,
from 0,5 to 0,999: rounding up to the nearest kg.
A gross mass of less than 1 kg should be entered as ‘0.’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).
Where possible, the economic operator can provide that weight at declaration level item.
6/4.Gross mass (kg) – House level transport contractU.K.
All relevant data requirements table columns used:U.K.
Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods, as indicated on the house level transport document. The gross mass is the aggregate mass of the goods with all their packing, excluding containers and other transport equipment.
Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:
from 0,001 to 0,499: rounding down to the nearest kg,
from 0,5 to 0,999: rounding up to the nearest kg.
A gross mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).
Data Requirements table columns F1a, F1c, F2a, F2c, F2d, F3a, F3b and F5:U.K.
Where possible, the economic operator can provide that weight at declaration level item.
6/5.Gross mass (kg))U.K.
All relevant data requirements table columns used:U.K.
The gross mass is the weight of goods including packaging, but excluding the carrier’s equipment for the declaration.
Where a gross mass greater than 1 kg includes a fraction of a unit (kg), it may be rounded off in the following manner:
from 0,001 to 0,499: rounding down to the nearest kg,
from 0,5 to 0,999: rounding up to the nearest kg.
A gross mass of less than 1 kg should be entered as ‘0,’ followed by a number of decimals up to 6, discarding all ‘0’ at the end of the quantity (e.g. 0,123 for a package of 123 grams, 0,00304 for a package of 3 grams and 40 milligrams or 0,000654 for a package of 654 milligrams).
Data requirements table columns B1 to B4, H1 to H6, I1 and I2:U.K.
Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods.
When the weight of the pallets is included in the transport documents, the weight of the pallets shall also be included in the calculation of the gross mass, except for the following cases:
a)
The pallet forms a separate item on the customs declaration;
b)
The duty rate for the item in question is based on the gross weight and/or the tariff quota for the item in question is managed in measurement unit ‘gross weight’.
Data Requirements table columns A1, A2, E1, E2, G4 and G5:U.K.
Where possible, the economic operator can provide that weight at declaration level item.
Data Requirements table columns D1 to D3:U.K.
Enter the gross mass, expressed in kilograms, of the goods concerned by the relevant item of goods.
Where the declaration comprises several goods items, which concern goods that are packed together in such a way that it is impossible to determine the gross mass of the goods pertaining to any goods item, the total gross mass needs only to be entered on header level.
Where a paper-based transit declaration covers several goods items, the total gross mass needs only be entered in the first box 35, the remaining boxes 35 being left blank. Member States may extend this rule to all relevant procedures referred to in the table in Title I.
6/6.Description of goods – Master level transport contractU.K.
All relevant data requirements table columns used:U.K.
It is a plain language description that is precise enough for Customs services to be able to identify the goods. General terms (i.e. ‘consolidated’, ‘general cargo’‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted. A non-exhaustive list of such general terms and descriptions is published by the Commission.
Where the declarant provides the CUS code for chemical substances and preparations, Member States may waive the requirement of providing a precise description of the goods.
6/7.Description of goods – House level transport contractU.K.
All relevant data requirements table columns used:U.K.
It is a plain language description that is precise enough for Customs services to be able to identify the goods. General terms (i.e. ‘consolidated’, ‘general cargo’‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted. A non-exhaustive list of such general terms and descriptions is published by the Commission.
Where the declarant provides the CUS code for chemical substances and preparations, Member States may waive the requirement of providing a precise description of the goods.
6/8.Description of goodsU.K.
All relevant data requirements table columns used:U.K.
Where the declarant provides the CUS code for chemical substances and preparations, Member States may waive the requirement of providing a precise description of the goods.
Data Requirements table columns A1 and A2:U.K.
It is a plain language description that is precise enough for Customs services to be able to identify the goods. General terms (i.e. ‘consolidated’, ‘general cargo’‘parts’ or ‘freight of all kinds’) or not sufficiently precise description cannot be accepted. A non-exhaustive list of such general terms and descriptions is published by the Commission.
Data Requirements table columns B3, B4, C1, D1,D2, E1 and E2:U.K.
It means the normal trade description. Where the commodity code is to be provided, the description must be precise enough to allow the goods to be classified.
Data Requirements table columns B1, B2, H1 to H5 and I1:U.K.
The description of the goods means the normal trade description. Except for non-Union goods placed under the customs warehousing procedure in a public customs warehouse type I, II or III or a private customs warehouse, this description must be expressed in terms sufficiently precise to enable immediate and unambiguous identification and classification of the goods.
[F4Data requirements table columns D3, G4, G5, H6 and H7:] U.K.
It is a plain language description that is precise enough for Customs services to be able to identify the goods.
6/9.Type of packagesU.K.
All relevant data requirements table columns used:U.K.
Code specifying the type of package.
6/10.Number of packagesU.K.
All relevant data requirements table columns used:U.K.
Total number of packages based on the smallest external packing unit. This is the number of individual items packaged in such a way that they cannot be divided without first undoing the packing, or the number of pieces, if unpackaged.
This information shall not be provided where goods are in bulk.
6/11.Shipping marksU.K.
All relevant data requirements table columns used:U.K.
Free form of description of the marks and numbers on transport units or packages.
Data Requirements table columns A1, C1, E2, F1a, F1b, F1c, F2a, F2c, G4 and I1:U.K.
This information will only be provided for packaged goods where applicable. Where goods are containerised, the container number can replace the shipping marks, which can however be provided by the economic operator where available. A UCR or the references in the transport document that allows the unambiguous identification of all packages in the consignment may replace the shipping marks.
6/12.UN Dangerous Goods CodeU.K.
All relevant data requirements table columns used:U.K.
The United Nations Dangerous Goods identifier (UNDG) is the serial number assigned within the United Nations to substances and articles contained in a list of the dangerous goods most commonly carried.
6/13.CUS codeU.K.
All relevant data requirements table columns used:U.K.
The Customs Union and Statistics (CUS) number is the identifier assigned within the European Customs Inventory of Chemical Substances (ECICS) to mainly chemical substances and preparations.
The declarant may provide this code on a voluntary basis where no TARIC measure exists for the goods concerned, i.e. where providing this code would represent a lesser burden than a full textual description of the product.
Table columns B1 and H1:U.K.
Where the goods concerned are subject to a TARIC measure in relation with a CUS code, the code CUS shall be provided.
6/14.Commodity code — Combined Nomenclature codeU.K.
Data Requirements table columns B1 to B4, C1, H1 to H6 and I1:U.K.
Enter the Combined Nomenclature code number corresponding to the item in question.
Data Requirements table columns A1 and A2:U.K.
The Harmonised System nomenclature code with at least the first four digits shall be used.
Data Requirements table columns D1 to D3 and E1:U.K.
The Combined Nomenclature code with at least the first four and up to eight digits shall be used according to Title I, Chapter 3, Section 1 of this Annex.
In the case of Union transit procedure, the commodity code made up of at least the six digits of the Harmonised Commodity Description and Coding System shall be entered in this subdivision. The commodity code may be expanded to eight digits for national use.
However, where Union legislation so requires, the Combined Nomenclature heading shall be used.
Data Requirements table column E2:U.K.
Code number corresponding to the item in question. If provided, this information shall take the form of the six-digit Harmonised System nomenclature code. The trader may provide the eight-digit Combined Nomenclature code. Where the goods description and the Commodity code are both available, the Commodity code will be preferably used.
Data Requirements table columns F1a, F1b, F1c and F5:U.K.
Enter the six-digit Harmonised System nomenclature code of the goods declared. In case of combined transportation, enter the six-digit Harmonised System Nomenclature code of the goods transported by the passive means of transport.
Data Requirements table columns F2a, F2c, F2d, F3a, F3b, F4a, F4c, G4 and G5:U.K.
Enter the six-digit Harmonised System nomenclature code of the goods declared. This information shall not be required for the goods of a non-commercial nature.
[F3Data requirements table column H7: U.K.
Enter the six-digit Harmonised System nomenclature code of the goods declared.]
6/15.Commodity code — TARIC codeU.K.
[F1All relevant data requirements table columns used:] U.K.
Enter the TARIC subheading corresponding to the item in question.
[F16/16. Commodity code – TARIC additional code(s) U.K.
All relevant data requirements table columns used:
Enter the TARIC additional code(s) corresponding to the item in question.
6/17. Commodity code – National additional code(s) U.K.
All relevant data requirements table columns used:
Enter the national additional code(s) corresponding to the item in question.]
6/18.Total packagesU.K.
[F1All relevant data requirements table columns used:] U.K.
Enter in figures the total number of packages making up the consignment in question.
6/19.Type of goodsU.K.
[F1All relevant data requirements table columns used:] U.K.
Item nature of transaction, coded.
Group 7 – Transport information (modes, means and equipment)U.K.
7/1.TranshipmentsU.K.
All relevant data requirements table column used:U.K.
The first three lines of this box are to be completed by the carrier where, during the operation in question, the goods are transhipped from one means of transport to another or from one container to another.
The carrier may not tranship goods without the prior authorisation of the customs authorities of the Member State in whose territory the transhipment is to be made.
Where those authorities consider that the transit operation may continue in the normal way, they shall, once they have taken any steps that may be necessary, endorse copies 4 and 5 of the transit declaration.
Other incidents: Use box 56 of the paper-based customs declaration.
F2Table column D3:U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7/2.ContainerU.K.
Table columns B1, B2, B3, D1, D2 and E1:U.K.
Enter the presumed situation when crossing the external frontier of the Union, based on the information available at the time of completion of the export or transit formalities, or the submission of the request for the proof of the customs status of Union goods, using the relevant Union code.
Table columns H1 and H2 to H4:U.K.
Enter the situation when crossing the external frontier of the Union using the relevant Union code.
[F17/3. Conveyance reference number U.K.
All relevant data requirements table columns used:
Identification of the journey of the means of transport, for example voyage number, IATA flight number, or trip number, if applicable.
For maritime and air transport, in situations where the operator of the vessel or the aircraft transports goods under a vessel-sharing, code-sharing or similar contracting agreement with partners, the partners' voyage or flight numbers shall be used.]
7/4.Mode of transport at the borderU.K.
Data Requirements table columns B1, B2, B3 D1 and D2:U.K.
Using the relevant Union code, enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the customs territory of the Union.
Data Requirements table columns B4:U.K.
Using the relevant Union code, enter the mode of transport corresponding to the active means of transport which it is expected will be used on exit from the fiscal territory concerned.
Data Requirements table columns F1a to F1c, F2a to F2c, F3a, F4a, F4b, F5, G1 and G2:U.K.
Using the relevant Union code, enter the mode of transport corresponding to the active means of transport in which the goods are expected to enter the customs territory of the Union.
In case of combined transportation the rules set out for D.E. 7/14 Identity of active means of transport crossing the border and D.E. 7/15 Nationality of active means of transport crossing the border shall apply.
Where air cargo is transported on modes of transport other than air, the other mode of transport shall be declared.
Data Requirements table columns H1 to H4:U.K.
Using the relevant Union code, enter the mode of transport corresponding to the active means of transport with which the goods entered the customs territory of the Union.
Data Requirements table column H5:U.K.
Using the relevant Union code, enter the mode of transport corresponding to the active means of transport with which the goods entered the fiscal territory concerned.
7/5.Inland mode of transportU.K.
Data Requirements table columns B1, B2, B3 and D1:U.K.
Using the relevant Union code, enter the mode of transport upon departure.
Data Requirements table columns H1 and H2 to H5:U.K.
Using the relevant Union code, enter the mode of transport upon arrival.
7/6.Identification of actual means of transport crossing the borderU.K.
All relevant data requirements table columns used:U.K.
This information shall take the form of the IMO ship identification number or the IATA flight number for sea or air transport respectively.
For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the codeshare partners’ flight numbers shall be used.
7/7.Identity of means of transport at departureU.K.
[F1Data requirements table columns B1, B2 and B3:] U.K.
Enter the identity of the means of transport on which the goods are directly loaded at the time of export or transit formalities (or that of the vehicle propelling the others if there are several means of transport). If a tractor and trailer with different registration numbers are used, enter the registration numbers of both the tractor and the trailer together with the nationality of the tractor.
Depending on the means of transport concerned, the following details concerning identity may be entered:
| Means of transport | Method of identification |
|---|---|
Sea and inland waterway transport Air transport Road transport Rail transport | Name of vessel Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Vehicle registration number Wagon number |
Data Requirements table columns D1 to D3:U.K.
[F1This information shall take the form of the IMO ship identification number or the unique European Vessel Identification Number (ENI code) for transport by sea or inland waterways. For other modes of transport, the method of identification shall be identical to that provided for data requirements table columns B1, B2 and B3.]
Where goods are transported by way of a trailer and a tractor, enter registration numbers of both trailer and tractor. Where the registration number of the tractor is not known, enter the trailer registration number.
7/8.Nationality of means of transport at departureU.K.
All relevant data requirements table columns used:U.K.
Enter the nationality of the means of transport (or that of the vehicle propelling the others if there are several means of transport) on which the goods are directly loaded at the time of transit formalities, in the form of the relevant Union code. If a tractor and trailer of different nationalities are used, enter the nationality of the tractor.
Where goods are transported by way of a trailer and a tractor, enter the nationality of both trailer and tractor. Where the nationality of the tractor is not known, enter the nationality of the trailer.
7/9.Identity of means of transport on arrivalU.K.
Data Requirements table columns H1 and H3 to H5:U.K.
Enter the identity of the means of transport on which the goods are directly loaded at the time of presentation at the customs office where the destination formalities are completed. If a tractor and trailer with different registration numbers are used, enter the registration number of both the tractor and the trailer.
Depending on the means of transport concerned, the following details concerning identity may be entered:
| Means of transport | Method of identification |
|---|---|
Sea and inland waterway transport Air transport Road transport Rail transport | Name of vessel Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Vehicle registration number Wagon number |
[F1Data requirements table column G4:] U.K.
This information shall take the form of the IMO ship identification number or the unique European Vessel Identification Number (ENI code) for transport by sea or inland waterways. For other modes of transport, the method of identification shall be identical to that provided for data requirements table columns H1 and H3 to H5.
7/10.Container identification numberU.K.
All relevant data requirements table columns used:U.K.
Marks (letters and/or numbers) which identify the transport container.
For modes of transport other than air, a container is a special box to carry freight, strengthened and stackable and allowing horizontal or vertical transfers.
In the air mode, containers are special boxes to carry freight, strengthened and allowing horizontal or vertical transfers.
In the context of this data element, the swap bodies and semi-trailers used for road and rail transport shall be considered as containers.
If applicable, for containers covered by the standard ISO 6346, the identifier (prefix) allocated by the International Bureau of Containers and Intermodal Transport (BIC) shall also be provided in addition to the container identification number.
For swap bodies and semi-trailers the ILU (Intermodal Loading Units) code as introduced by the European EN 13044 standard shall be used.
7/11.Container size and type [F2identification] U.K.
All relevant data requirements table columns used:U.K.
Coded information specifying the characteristics, i.e. size and type of the transport equipment (container).
7/12.Container packed statusU.K.
All relevant data requirements table columns used:U.K.
Coded information specifying how full a piece of transport equipment (container) is.
7/13.Container supplier type codeU.K.
All relevant data requirements table columns used:U.K.
Code identifying the type of party that is the supplier of the transport equipment (container).
7/14.Identity of active means of transport crossing the borderU.K.
All relevant data requirements table columns used:U.K.
Enter the identity of the active means of transport crossing the Union’s external frontier.
Data Requirements table columns B1, B3 and D1:U.K.
In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.
Depending on the means of transport concerned, the following details concerning identity shall be entered:
| Means of transport | Method of identification |
|---|---|
Sea and inland waterway transport Air transport Road transport Rail transport | Name of vessel Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Vehicle registration number Wagon number |
[F1Data requirements table columns E2, F1a to F1c, F4a, F4b and F5:] U.K.
The definitions provided for regarding D.E. 7/7 Identity of means of transport at departure shall be used. Where sea and inland waterways transport is concerned, the IMO ship identification number or unique European Vessel Identification Number (ENI) shall be declared.
Data Requirements table column G1 and G3:U.K.
This information shall take the form of the IMO ship identification number, the ENI code or the IATA flight number for sea, inland waterways or air transport respectively, as provided on the entry summary declaration lodged previously in relation with the goods concerned.
For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the codeshare partners’ flight numbers shall be used.
Data Requirements table column G2:U.K.
This information shall take the form of the IMO ship identification number or the IATA flight number for sea or air transport respectively, as provided on the entry summary declaration lodged previously in relation with the goods concerned.
For air transport, in situations where the operator of the aircraft transports goods under a code-share arrangement with partners, the codeshare partners’ flight numbers shall be used.
7/15.Nationality of active means of transport crossing the borderU.K.
Data Requirements table columns B1, B2, D1 and H1, H3 to H5:U.K.
Using the relevant Union code, enter the nationality of the active means of transport crossing the Union’s external frontier.
In the case of combined transport or where several means of transport are used, the active means of transport is the one which propels the whole combination. For example, in the case of a lorry on a sea-going vessel, the active means of transport is the ship. In the case of a tractor and trailer, the active means of transport is the tractor.
[F1Data requirements table columns F1a, F1b, F4a, F4b and F5] U.K.
The relevant codes shall be used for nationality where this information is not yet included in the identity.
7/16.Identity of passive means of transport crossing the borderU.K.
All relevant data requirements table columns used:U.K.
In the case of combined transportation, enter the identity of the passive means of transport that is being transported by the active means of transport provided in D.E. 7/14 Identity of active means of transport crossing the border. For example, in the case of a lorry on a sea-going vessel, the passive means of transport is the lorry.
Depending on the means of transport concerned, the following details concerning identity shall be entered:
| Means of transport | Method of identification |
|---|---|
Sea and inland waterway transport Air transport Road transport Rail transport | Name of vessel Number and date of flight (where there is no flight number, enter the aircraft’s registration number) Vehicle and/or trailer registration number Wagon number |
7/17.Nationality of passive means of transport crossing the borderU.K.
All relevant data requirements table columns used:U.K.
Using the relevant Union code, enter the nationality of the passive means of transport being transported by the active means of transport crossing the Union’s external frontier.
In the case of combined transportation, enter the nationality of the passive means of transport, by using the relevant Union code. The passive means of transport is the one being transported by the active means of transport crossing the Union’s external border as provided in D.E. 7/14 Identity of active means of transport crossing the border. For example, in the case of a lorry on a sea-going vessel, the passive means of transport is the lorry.
This data element shall be used where the information on the nationality is not yet included in the identity.
7/18.Seal numberU.K.
Data Requirements table columns A1, F1a to F1c, F5, G4 and G5:U.K.
The identification numbers of the seals affixed to the transport equipment, where applicable.
Data Requirements table columns D1 to D3:U.K.
The information shall be provided, if an authorised consignor lodges a declaration for which his authorisation requires the use of seals or a holder of the transit procedure is granted the use of seals of a special type.
7/19.Other incidents during carriageU.K.
All relevant data requirements table column used:U.K.
Box to be completed in accordance with existing obligations under the Union transit procedure.
In addition, where the goods were loaded on a semi-trailer and only the tractor vehicle is changed during the journey (without the goods being handled or transhipped) enter in this box the registration number of the new tractor. In such cases endorsement by the competent authorities is not necessary.
F2Table column D3:U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7/20.Receptacle identification numbersU.K.
All relevant data requirements table columns used:U.K.
A receptacle is a loading unit to carry mail items.
Data Requirements table columns F4a, F4b and F4d:U.K.
Enter the receptacle identification numbers that make up the consolidated consignment assigned by a postal operator.
Group 8 –Other data elements (statistical data, guarantees, tariff related data)U.K.
8/1.Quota order numberU.K.
All relevant data requirements table columns used:U.K.
Enter the order number of the tariff quota for which the declarant is applying.
8/2.Guarantee typeU.K.
All relevant data requirements table columns used:U.K.
Using the relevant Union codes, enter the type of guarantee used for the operation.
8/3.Guarantee referenceU.K.
All relevant data requirements table columns used:U.K.
Enter the reference number of the guarantee used for the operation and, if appropriate, the access code and the office of guarantee.
Data Requirements table columns D1 and D2:U.K.
Enter the amount of the guarantee to be used for the operation, except for goods carried by rail.
8/4.Guarantee not valid inU.K.
All relevant data requirements table columns used:U.K.
Where a guarantee is not valid for all the common transit countries, add after ‘Not valid for’ the relevant codes for the common transit country or countries concerned.
8/5.Nature of transactionU.K.
All relevant data requirements table columns used:U.K.
Using the relevant Union codes and headings, enter the type of transaction concerned.
8/6.Statistical valueU.K.
All relevant data requirements table columns used:U.K.
Enter the statistical value expressed in the currency unit the code for which may appear in D.E. 4/12 Internal currency unit, or, in the absence of such a code in D.E. 4/12 Internal currency unit, in the currency of the Member State where the export/import formalities are completed, in accordance with the Union provisions in force.
F28/7.Writing-offU.K.
All relevant data requirements table columns used:U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F3Inserted by Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments.
F4Substituted by Commission Delegated Regulation (EU) 2019/1143 of 14 March 2019 amending Delegated Regulation (EU) 2015/2446 as regards the declaration of certain low-value consignments.
F5Inserted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code.
Modifications etc. (not altering text)
C1Annex B modified (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), regs. 1(2), 4 (as amended by S.I. 2020/1624, regs. 1(2), 9); 2020 c. 1, Sch. 5 para. 1(1)
ANNEX B-01
PAPER-BASED STANDARD DECLARATIONS – NOTES AND FORMS TO BE USED U.K.
TITLE I U.K. General provisions U.K.
Article 1 Data requirements of paper-based customs declarations U.K.
The paper-based customs declaration shall contain the data set out in Annex B and shall be supported by the documents as laid down in Article 163 of the Code.
Article 2 Use of paper-based customs declaration U.K.
(1)The paper-based customs declaration shall be presented in subsets containing the number of copies required for the completion of formalities relating to the customs procedure under which the goods are to be placed.U.K.
(2)Where the Union transit procedure or the common transit procedure is preceded or followed by another customs procedure, a subset containing the number of copies required for the completion of formalities relating to the transit procedure and the preceding or following procedure may be presented.U.K.
(3)The subsets referred to in paragraphs 1 and 2 shall be taken from the full set of eight copies, in accordance with the specimen contained in Title III of this Annex.U.K.
(4)The declaration forms may be supplemented, where appropriate, by one or more continuation forms presented in subsets containing the declaration copies needed to complete the formalities relating to the customs procedure under which the goods are to be placed. Those copies needed in order to complete the formalities relating to preceding or subsequent customs procedures may be attached where appropriate.U.K.
The continuation subsets shall be taken from a set of eight copies, in accordance with the specimen contained in title IV of this Annex.
The continuation forms shall be an integral part of the Single Administrative Document to which they relate.
(5)The notes for the paper-based customs declaration established on the basis of the single administrative document are detailed in Title II.U.K.
Article 3 Use of paper-based customs declaration for successive procedures U.K.
(1)Where Article 2(2) of this Annex is applied, each party involved shall be liable only as regards the data relating to the procedure for which he applied as declarant, holder of the transit procedure or as the representative of one of these.U.K.
(2)For the purposes of paragraph 1, where the declarant uses a Single Administrative Document issued during the preceding customs procedure, he shall be required, prior to lodging his declaration, to verify the accuracy of the existing data for the boxes for which he is responsible and their applicability to the goods in question and the procedure applied for, and to supplement them as necessary.U.K.
In the cases referred to in the first subparagraph, the declarant shall immediately inform the customs office where the declaration is lodged of any discrepancy found between the goods in question and the existing data. In this case the declarant shall then draw up his declaration on fresh copies of the Single Administrative Document.
(3)Where the Single Administrative Document is used to cover several successive customs procedures, the customs authorities shall satisfy themselves that the data given in the declarations relating to the various procedures in question all agree.U.K.
Article 4 Special use of paper-based customs declaration U.K.
Article 1 paragraph 3 of the Code will apply mutatis mutandis for paper declarations. To this effect, the forms referred to in Articles 1 and 2 of this Annex shall also be used in trade in Union goods consigned to, from or between special fiscal territories.
Article 5 Exceptions U.K.
The provisions of this subsection shall not preclude printing of paper-based customs declarations and documents certifying the customs status of Union goods not being moved under internal Union transit procedure by means of data-processing systems, on plain paper, on conditions laid down by the Member States.
TITLE II U.K. Notes U.K.
CHAPTER 1U.K. General description
(1)The paper-based customs declaration shall be printed on self-copying paper dressed for writing purposes and weighing at least 40 g/m2. The paper must be sufficiently opaque for the information on one side not to affect the legibility of the information on the other side and its strength should be such that in normal use it does not easily tear or crease.U.K.
(2)The paper shall be white for all copies. However, on the copies used for Union transit (1, 4 and 5), boxes 1 (first and third subdivisions), 2, 3, 4, 5, 6, 8, 15, 17, 18, 19, 21, 25, 27, 31, 32, 33 (first subdivision on the left), 35, 38, 40, 44, 50, 51, 52, 53, 55 and 56 shall have a green background.U.K.
The forms shall be printed in green ink.
(3)The boxes are based on a unit of measurement of one tenth of an inch horizontally and one sixth of an inch vertically. The subdivisions are based on a unit of measurement of one-tenth of an inch horizontally.U.K.
(4)A colour marking of the different copies shall be effected in the following manner on forms conforming to the specimens shown in Titles III and IV of this Annex:U.K.
copies 1, 2, 3 and 5 shall have at the right hand edge a continuous margin, coloured respectively red, green, yellow and blue,
copies 4, 6, 7 and 8 shall have at the right hand edge a broken margin coloured respectively blue, red, green and yellow;
(5)The copies on which the data contained in the forms shown in Titles III and IV of this Annex must appear by a self-copying process are shown in Title V, Chapter 1 of this Annex.U.K.
(6)The forms shall measure 210 × 297 mm with a maximum tolerance as to length of 5 mm less and 8 mm more.U.K.
(7)The customs administrations of the Member States may require that the forms show the name and address of the printer or a mark enabling the printer to be identified. They may also make the printing of the forms conditional on prior technical approval.U.K.
(8)The forms and continuation forms used comprise the copies needed to complete the formalities relating to one or more customs procedures, taken from a set of eight copies:U.K.
copy 1 is kept by the authorities of the Member State in which export (dispatch) or Union transit formalities are completed,
copy 2 is used for statistical purposes by the Member State of export. This copy can be used as well for statistical purposes by the Member State of dispatch in cases of trade between parts of the customs territory of the Union with a different fiscal regime,
copy 3 is returned to the exporter after being stamped by the customs authority,
copy 4 is kept by the office of destination upon completion of the Union transit operation or as the document providing evidence of the customs status of Union goods,
copy 5 is the return copy for the Union transit procedure,
copy 6 is kept by the authorities of the Member State in which import formalities are completed,
copy 7 is used for statistical purposes by the Member State of import. This copy can be used as well for statistical purposes by the Member State of import in cases of trade between parts of the customs territory of the Union with a different fiscal regime,
copy 8 is returned to the consignee.
Various combinations are therefore possible, such as:
export, outward processing or re-export: copies 1, 2 and 3,
Union transit: copies 1, 4 and 5,
customs procedures at import: copies 6, 7 and 8.
(9)In addition, according to Article 125, the customs status of Union goods can be proved by a written proof established on a copy 4.U.K.
(10)Economic operators may, if they wish, use privately printed subsets combining the appropriate copies, provided that they conform to the official specimen.U.K.
Each subset must be designed in such a way that where boxes must contain identical information in the two Member States involved, such information can be entered directly by the exporter or the holder of the transit procedure on copy 1 and will then appear, by means of chemical treatment of the paper, on all the copies. Where, however, for any reason (in particular where the content of the information differs according to the stage of the operation involved) the information is not to be transmitted from one Member State to another, the desensitisation of the self-copying paper must confine reproduction to the copies concerned.
(11)When, pursuant to Article 5 of this Annex, declarations for placing goods under a customs procedure, for re-export, or documents certifying the customs status of Union goods not being moved under the internal Union transit procedure are drawn up on plain paper by means of official or private-sector data-processing systems, the format of the said declarations or documents must comply with all the conditions laid down by the Union Customs Code or this Regulation, including those relating to the back of the form (in respect of copies used under the Union transit procedure), except:U.K.
the colour used for printing,
the use of italic characters,
the printing of a background for the Union transit boxes.
CHAPTER 2U.K. Data requirements
The forms contain a number of boxes only some of which will be used, depending on the customs procedure(s) in question.
Without prejudice to the application of simplified procedures, the boxes that correspond to the data elements which may be completed for each procedure are set out in the data requirements table of Annex B, Title I. The specific provisions concerning each box that corresponds to the data elements as they are described in Annex B, Title II apply without prejudice to the status to the data elements concerned.
FORMALITIES EN ROUTEU.K.
Between the time when the goods leave the office of export and/or departure, and the time when they arrive at the office of destination, certain data may have to be entered on the copies of the Single Administrative Document accompanying the goods. These data elements concern the transport operation and are to be entered on the document in the course of the operation by the carrier responsible for the means of transport on which the goods are directly loaded. The data may be added legibly by hand; in this case, the form should be completed in ink in block capitals. These data elements, which only appear on copies 4 and 5, concern the following boxes:
Transhipments (55)
Other incidents during carriage (56)
CHAPTER 3U.K. Instructions for use of the forms
Whenever a particular subset contains one or more copies which may be used in a Member State other than the one in which it was first completed, the forms must be completed by typewriter or by a mechanographical or similar process. For ease of completion by typewriter the form should be inserted in the machine in such a way that the first letter of the data to be entered in box 2 is placed in the position box in the top left-hand corner.
Where all the copies of a subset are intended for use in the same Member State, they may be filled in legibly by hand, in ink and in block capitals, provided that this is allowed in that Member State. The same applies to the data to be given on the copies used for the purposes of the Union transit procedure.
The form must contain no erasures or overwriting. Any alterations must be made by crossing out the incorrect data and adding those required. Any alterations made in this way must be initialled by the person making them and expressly endorsed by the competent authorities. The latter may, where necessary, require a new declaration to be lodged.
In addition, the forms may be completed using an automatic reproduction process instead of any of the procedures mentioned above. They may also be produced and completed by this means on condition that the provisions concerning the specimen forms, format, language used, legibility, absence of erasures and overwriting, and amendments are strictly observed.
Only numbered boxes are to be completed, as appropriate, by operators. The other boxes, identified by a capital letter, are for administrative use.
Without prejudice to Article 1(3) of the Code, the copies which are to remain at the office of export/dispatch or departure must bear the original signature of the persons concerned.
The lodging with a customs office of a declaration signed by the declarant or his representative shall indicate that the person concerned is declaring the goods in question for the procedure applied for and, without prejudice to the possible application of sanctions, shall be held responsible, in accordance with the provisions in force in the Member States, in respect of:
the accuracy of the information given in the declaration,
the authenticity of the documents attached,
the observance of all the obligations inherent in the placement of the goods in question under the procedure concerned.
The signature of the holder of the transit procedure or, where applicable, his authorised representative commits him in respect of all data relating to the Union transit operation pursuant to the provisions on Union transit laid down in the Union Customs Code and in this Regulation and as listed in Annex B Title I.
Unless Chapter 4 provides otherwise, a box that is not to be used should be left completely blank.
CHAPTER 4U.K. Remarks concerning the continuation forms
A.Continuation forms should only be used where the declaration covers more than one item (cf. box 5). They must be presented together with an IM, EX, EU or CO form.U.K.
B.The instructions in this title also apply to the continuation forms.U.K.
However:
the symbols ‘IM/c’, ‘EX/c’ or ‘EU/c’ (or ‘CO/c’ where applicable) must be entered in the first subdivision of box 1, that subdivision being left blank only where:
the form is used for Union transit only, in which case, depending on the Union transit procedure applicable to the goods concerned, ‘T1bis’, ‘T2bis’, ‘T2Fbis’ or ‘T2SMbis’ will be entered in the third subdivision of box 1,
the form is used solely to furnish proof of the customs status of Union goods, in which case, depending on the status of the goods concerned, ‘T2Lbis’, ‘T2LFbis’ or ‘T2LSMbis’ will be entered in the third subdivision of the box,
box 2/8 is for optional use by the Member States and should show only the identification number and/or name, if any, of the person concerned,
the ‘summary’ part of box 47 concerns the final summary of all the items covered by the IM and IM/c, EX and EX/c, EU and EU/c or CO and CO/c forms used. It should therefore be used only on the last of the IM/c, EX/c, EU/c or CO/c forms attached to an IM, EX, EU or CO document in order to show the total payable by type of tax.
C.If continuation forms are used,U.K.
any boxes 31 (Packages and description of goods) which have not been used must be struck out to prevent later use,
when the third subdivision of box 1 contains the symbol T, boxes 32 (Item number), 33 (Commodity code), 35 (Gross mass (kg)), 38 (Net mass (kg)), 40 (Summary declaration/previous document) and 44 (Additional information, documents produced, certificates and authorisations) of the first item of goods of the transit declaration used must be struck through and the first box 31 (Packages and description of goods) of the declaration may not be used to enter the marks, numbers, number and kind of packages or goods description. In the first box 31 of the declaration, reference will be made, as appropriate, to the number of continuation forms bearing the respective symbols T1bis, T2bis or T2Fbis.
TITLE III U.K. Model of Single Administrative Document (eight-copy set) U.K.
TITLE IV U.K. Model of Single Administrative Document continuation form (eight-copy set) U.K.
TITLE V U.K. Indication of the copies of the forms shown in Titles III and IV on which data should appear by a self copying process U.K.(Counting copy 1)U.K.
| a Under no circumstances may users be required to complete these boxes on copy No 5 for the purposes of transit. | |
| b The Member State of dispatch may choose whether these particulars appear on the copies indicated. | |
| Box number | Copies |
|---|---|
| I. BOXES FOR OPERATORS | |
| 1 | 1 to 8 |
| except middle subdivision: | |
| 1 to 3 | |
| 2 | 1 to 5a |
| 3 | 1 to 8 |
| 4 | 1 to 8 |
| 5 | 1 to 8 |
| 6 | 1 to 8 |
| 7 | 1 to 3 |
| 8 | 1 to 5a |
| 9 | 1 to 3 |
| 10 | 1 to 3 |
| 11 | 1 to 3 |
| 12 | — |
| 13 | 1 to 3 |
| 14 | 1 to 4 |
| 15 | 1 to 8 |
| 15a | 1 to 3 |
| 15b | 1 to 3 |
| 16 | 1, 2, 3, 6, 7 and 8 |
| 17 | 1 to 8 |
| 17a | 1 to 3 |
| 17b | 1 to 3 |
| 18 | 1 to 5a |
| 19 | 1 to 5a |
| 20 | 1 to 3 |
| 21 | 1 to 5a |
| 22 | 1 to 3 |
| 23 | 1 to 3 |
| 24 | 1 to 3 |
| 25 | 1 to 5a |
| 26 | 1 to 3 |
| 27 | 1 to 5a |
| 28 | 1 to 3 |
| 29 | 1 to 3 |
| 30 | 1 to 3 |
| 31 | 1 to 8 |
| 32 | 1 to 8 |
| 33 | first subdivision on the left: 1 to 8 |
| remainder: 1 to 3 | |
| 34a | 1 to 3 |
| 34b | 1 to 3 |
| 35 | 1 to 8 |
| 36 | — |
| 37 | 1 to 3 |
| 38 | 1 to 8 |
| 39 | 1 to 3 |
| 40 | 1 to 5a |
| 41 | 1 to 3 |
| 42 | — |
| 43 | — |
| 44 | 1 to 5a |
| 45 | — |
| 46 | 1 to 3 |
| 47 | 1 to 3 |
| 48 | 1 to 3 |
| 49 | 1 to 3 |
| 50 | 1 to 8 |
| 51 | 1 to 8 |
| 52 | 1 to 8 |
| 53 | 1 to 8 |
| 54 | 1 to 4 |
| 55 | — |
| 56 | — |
| II. ADMINISTRATIVE BOXES | |
| A | 1 to 4b |
| B | 1 to 3 |
| C | 1 to 8b |
| D | 1 to 4 |
ANNEX B-02
TRANSIT ACCOMPANYING DOCUMENT U.K.
CHAPTER IU.K. Specimen of transit accompanying document
CHAPTER IIU.K. Notes and particulars (data) for the Transit Accompanying Document
The acronym ‘BCP’ (‘Business continuity plan’) used in this Chapter refers to situations in which the fallback procedure defined in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code and described in Annex72-04of the same regulation applies.
The paper to be used for the Transit Accompanying Document can be of green colour.
The transit accompanying document shall be printed on the basis of the data derived from the transit declaration, where appropriate, amended by the holder of the transit procedure and/or verified by the office of departure, and completed as follows:
1.
Box MRN
The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated.
The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’.
2.
Box Forms (1/4):
first subdivision: serial number of the current printed sheet,
second subdivision: total number of sheets printed (incl. list of items),
shall not be used when there is only one item.
3.
In the space under box Reference number/UCR (2/4):
Name and address of the customs office to which a copy of the transit accompanying document has to be returned where BCP is used.
4.
Box Office of departure (C):
the name of the office of departure,
reference number of the office of departure,
acceptance date of the transit declaration,
the name and the authorisation number of the authorised consignor (if any).
5.
Box Control by office of departure (D):
control results,
seals affixed or the indication ‘- -’ identifying the ‘Waiver — 99201’,
the indication ‘Binding itinerary’, where appropriate.
The transit accompanying document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.
6.
Formalities en route
The following procedure is applicable until NCTS allows Customs to record this information directly into the system.
Between the time when the goods leave the office of departure and the time they arrive at the office of destination, certain details may have to be added on the transit accompanying document accompanying the goods. The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The particulars may be added legibly by hand, in which case the entries should be made in ink and in block letters.
Carriers are reminded that goods can be transhipped only under an authorisation of the customs authorities of the country in whose territory the transhipment is to be made.
Where those authorities consider that the Union transit operation concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse the transit accompanying documents.
The customs authorities at the office of transit or office of destination, as the case may be, have the obligation to incorporate into the system the added data on the transit accompanying document. The data can also be incorporated by the authorised consignee.
The boxes and activities involved are:
Transhipment: use box 7/1.
Box Transhipment (7/1)
The carrier must complete the first three lines of this box when goods are transhipped from one means of transport to another or from one container to another in the course of the operation in question.
However, where goods are carried in containers that are to be transported by road vehicles, customs authorities may authorise the holder of the transit procedure to leave box 7/7-/7/8 blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport shall be subsequently entered in box 7/1.
Other incidents: use box 7/19.
Box Other incidents during carriage (7/19)
Box to be completed in accordance with current obligations regarding transit.
In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent authorities is not necessary.
ANNEX B-03
LIST OF ITEMS U.K.
CHAPTER IU.K. Specimen of the list of items
[F1 
CHAPTER IIU.K. Notes and the particulars (data) for the list of items
The acronym ‘BCP’ (‘Business continuity plan’) used in this Chapter refers to situations in which the fallback procedure defined in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code and described in Annex72-04 of the same regulation applies. The transit/security List of Items shall contain the data specific to items of goods within the declaration.
The boxes of the list of items are vertically expandable. In addition to the provisions in the explanatory notes of Annex B, data has to be printed as follows, if appropriate using codes:
(1)
Box MRN — as defined in Annex B-04. The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated.
(2)
The data of the different boxes at item level have to be printed as follows:
(a)
Box Decl.type (1/3) - if the status of the goods for the whole declaration is uniform, the box is not used; if mixed consignment, the actual status, T1, T2 or T2F, is printed.
(b)
Box Forms (1/4):
First subdivision: serial number of the current printed sheet,
Second subdivision: total number of sheets printed (Transit/Security List of Items)
(c)
Box Item No (1/6) — serial number of the current item;
(d)
Box TCMPc (4/2) — enter transport charges method of payment code;
ANNEX B-04
TRANSIT/SECURITY ACCOMPANYING DOCUMENT (‘TSAD’) U.K.
TITLE I U.K. Specimen of the Transit/Security Accompanying Document U.K.
TITLE II U.K. Notes and data for the Transit/Security Accompanying Document U.K.
The acronym ‘BCP’ (‘Business continuity plan’) used in this Chapter refers to situations in which the fallback procedure defined in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code and described in Annex 72-04 of the same regulation applies. The Transit/Security Accompanying Document contains data valid for the whole of the declaration.
The information contained in the Transit/Security Accompanying Document shall be based on data derived from the transit declaration; where necessary, that information will be amended by the holder of the transit procedure and/or verified by the office of departure.
In addition to the provisions in the notes of Annex B, data has to be printed as follows:
(1)
Box MRN
The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated.
The ‘MRN’ shall also be printed in bar code mode using the standard ‘code 128’, character set ‘B’.
(2)
Box Sec. Decl.:
Indicate code S where the Transit/Security Accompanying Document contains security information as well. Where this Document does not contain security information, the box shall be left blank.
(3)
Box Forms (1/4):
First subdivision: serial number of the current printed sheet,
Second subdivision: total number of sheets printed (including list of items)
(4)
Box reference number/UCR (2/4):
Indicate LRN or/and UCR
LRN — a local reference number as defined in Annex B.
UCR — a Unique Consignment Reference Number as referred to in Annex B, title II, D.E. 2/4 Reference number/UCR.
(5)
In the space under box reference number/UCR 2/4:
Name and address of the customs office to which the return copy of the Transit/Security Accompanying Document shall be returned.
(6)
Box Sp.circ.ind (1/7):
Enter specific circumstance indicator
(7)
Box Office of departure (C):
Reference number of the office of departure,
Acceptance date of the transit declaration,
The name and the authorisation number of the authorised consignor (if any).
(8)
Box Control by office of departure (D):
control results,
Seals affixed or the indication ‘- -’ identifying the ‘Waiver - 99201’,
The indication ‘Binding itinerary’, where appropriate.
The Transit/Security Accompanying Document shall not be modified nor shall any addition or deletion be made thereto unless otherwise specified in this Regulation.
(9)
Formalities en route
The following procedure is applicable until NCTS allows Customs to record this information directly into the system.
Between the time when the goods leave the office of departure and the time they arrive at the office of destination, certain details may have to be added on the Transit/Security Accompanying Document accompanying the goods. The details relate to the transport operation and must be entered by the carrier responsible for the means of transport on which the goods are loaded as and when the corresponding activities are carried out. The data may be added legibly by hand, in which case the entries should be made in ink and in block letters.
Carriers are reminded that goods can be transhipped only under an authorisation of the customs authorities of the country in whose territory the transhipment is to be made.
Where those authorities consider that the Union transit operation concerned may continue in the normal way they shall, once they have taken any steps that may be necessary, endorse the Transit/Security Accompanying Documents.
The customs authorities at the office of transit or office of destination, as the case may be, have the obligation to incorporate into the system the added data on the Transit/Security Accompanying Document. The data can also be incorporated by the authorised consignee.
The boxes and activities involved are:
transhipment: use box Transhipment (7/1)
Box Transhipment (7/1)
The carrier must complete the first three lines of this box when goods are transhipped from one means of transport to another or from one container to another in the course of the operation in question.
However where goods are carried in containers that are to be transported by road vehicles, customs authorities may authorise the holder of the transit procedure to leave [F1the box Identity of means of transport at departure (7/7) and the box Nationality of means of transport at departure (7/8)] blank where the logistical pattern at the point of departure may prevent the identity and nationality of the means of transport from being provided at the time of establishment of the transit declaration, and where they can ensure that the proper information concerning the means of transport shall be subsequently entered in box 7/1.
Other incidents: use box Other incidents during carriage (7/19).
Box Other incidents during carriage (7/19)
Box to be completed in accordance with current obligations regarding transit.
In addition, where goods have been loaded on a semi-trailer and the tractor is changed during the journey (without the goods being handled or transhipped), enter in this box the registration number and nationality of the new tractor. In this case, endorsement by the competent authorities is not necessary.
ANNEX B-05
TRANSIT/SECURITY LIST OF ITEMS (‘TSLoI’) U.K.
TITLE I U.K. Specimen of the Transit/Security List of Items U.K.
[F1 
TITLE II U.K. Notes and data for the Transit/Security List of Items U.K.
The acronym ‘BCP’ (‘Business continuity plan’) used in this Chapter refers to situations in which the fallback procedure defined in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code and described in Annex72-04 of the same regulation applies. The transit/security List of Items shall contain the data specific to items of goods within the declaration.
The boxes of the list of items are vertically expandable. In addition to the provisions in the explanatory notes of Annex B, data has to be printed as follows, if appropriate using codes:
(1)
Box MRN — as defined in Annex B-04. The MRN is to be printed on the first page and on all lists of items except where these forms are used in the context of the BCP in which cases no MRN is allocated.
(2)
The data of the different boxes at item level have to be printed as follows:
(a)
Box Item No (1/6) — serial number of the current item;
(b)
Box TCMPc (4/2) — enter transport charges method of payment code;
(c)
UNDG (6/12) — UN Dangerous Goods code;
(d)
Box Forms (1/4):
First subdivision: serial number of the current printed sheet,
Second subdivision: total number of sheets printed (Transit/Security List of Items)
ANNEX 12-01
COMMON DATA REQUIREMENTS FOR THE REGISTRATION OF ECONOMIC OPERATORS AND OTHER PERSONSU.K.
TITLE IU.K.Data requirementsU.K.
CHAPTER 1U.K.Introductory notes to the data requirements table
1.The F6... system used for the registration of economic operators and other persons contains the data elements defined in Title I, Chapter 3.U.K.Textual Amendments
F6Word in Annex 12-01 Title 1 Ch. 1 omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(5)(a)(i) (as inserted by S.I. 2020/1379, regs. 1(3), 4(3) (as amended by S.I. 2020/1624, regs 1(2), 10)); 2020 c. 1, Sch. 5 para. 1(1)
Textual Amendments
F6Word in Annex 12-01 Title 1 Ch. 1 omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(5)(a)(i) (as inserted by S.I. 2020/1379, regs. 1(3), 4(3) (as amended by S.I. 2020/1624, regs 1(2), 10)); 2020 c. 1, Sch. 5 para. 1(1)
2.The data elements to be provided are set out in the data requirements table. The specific provisions concerning each data element as they are described in Title II apply without prejudice to the status of the data elements as defined in the data requirements table.U.K.
3.The formats of the data requirements described in this Annex are specified in the Implementing Regulation (EU) 2015/2447 which is adopted pursuant to Article 8(1)(a) of the Code.U.K.
4.F7...U.K.Textual Amendments
F7Annex 12-01 Title 1 Ch. 1 para. 4 omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(5)(a)(ii) (as inserted by S.I. 2020/1379, regs. 1(3), 4(3) (as amended by S.I. 2020/1624, regs 1(2), 10)); 2020 c. 1, Sch. 5 para. 1(1)
Textual Amendments
F7Annex 12-01 Title 1 Ch. 1 para. 4 omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(5)(a)(ii) (as inserted by S.I. 2020/1379, regs. 1(3), 4(3) (as amended by S.I. 2020/1624, regs 1(2), 10)); 2020 c. 1, Sch. 5 para. 1(1)
5.An EORI record may only be deleted when a guard delay of 10 years has elapsed after the expiry date.U.K.
CHAPTER 2U.K.Table Legend
Section 1U.K.Column headings
| Data element number | Order number allocated to the data element concerned |
| Data element name | Name of the data element concerned |
Section 2U.K.Symbols in the cells
F8...
Textual Amendments
F8Annex 12-01 Title 1 Ch. 2 s. 2 omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(5)(b) (as inserted by S.I. 2020/1379, regs. 1(3), 4(3) (as amended by S.I. 2020/1624, regs 1(2), 10)); 2020 c. 1, Sch. 5 para. 1(1)
CHAPTER 3U.K.Data Requirements Table
| D.E. No | D.E. Name | F9... |
|---|---|---|
| 1 | EORI number | F9. . . |
| 2 | Full name of the person | F9. . . |
| 3 | Address of establishment/address of residence | F9. . . |
| 4 | Establishment in the customs territory of the Union | F9. . . |
| 5 | VAT identification number(s) | F9. . . |
| 6 | Legal status | F9. . . |
| 7 | Contact information | F9. . . |
| 8 | Third country unique identification number | F9. . . |
| 9 | Consent to disclosure of personal data listed in points 1, 2 and 3 | F9. . . |
| 10 | Short name | F9. . . |
| 11 | Date of establishment | F9. . . |
| 12 | Type of person | F9. . . |
| 13 | Principal economic activity | F9. . . |
| 14 | Start date of the EORI number | F9. . . |
| 15 | Expiry date of the EORI number | F9. . . |
Textual Amendments
F9Words in Annex 12-01 Title 1 Ch. 3 Table omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(5)(c) (as inserted by S.I. 2020/1379, regs. 1(3), 4(3) (as amended by S.I. 2020/1624, regs 1(2), 10)); 2020 c. 1, Sch. 5 para. 1(1)
TITLE IIU.K.Notes in relation with data requirementsU.K.
IntroductionU.K.
The descriptions and notes contained in this title apply to the data elements referred to in the data requirements table in Title I.
Data requirementsU.K.
1.EORI numberU.K.
EORI number referred to in Article 1(18).
2.Full name of the personU.K.
For natural persons:
Name of the person as indicated in a travel document recognized as valid for purposes of crossing the external border of [F10the United Kingdom] or in the national personal register of [F10the United Kingdom].
Textual Amendments
F10Words in Annex 12-01 Title 2 substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(5)(d) (as inserted by S.I. 2020/1379, regs. 1(3), 4(3) (as amended by S.I. 2020/1624, regs 1(2), 10)); 2020 c. 1, Sch. 5 para. 1(1)
For economic operators which are included in the business register of [F10the United Kingdom]:
Legal name of the economic operator as registered in the business register of [F10the United Kingdom].
For economic operators that are not included in the business register of [F10the United Kingdom]:
Legal name of the economic operator as indicated in the act of establishment.
3.Address of establishment/address of residenceU.K.
The full address of the place where the person is established/resides, including the identifier of the country or territory.
4.Establishment in the customs territory of the UnionU.K.
To indicate whether or not the economic operator is established in the customs territory of the Union. This data element is only used for economic operators with an address in a third country.
5.VAT identification number(s)U.K.
Where assigned by [F10the United Kingdom].
6.Legal statusU.K.
As stated in the act of establishment.
7.Contact informationU.K.
Contact person name, address and any of the following: telephone number, fax number, e-mail address.
8.Third country unique identification numberU.K.
In the case of a person not established in the customs territory of the Union:
Identification number where assigned to the person concerned by the competent authorities in a third country for the identification of economic operators for customs purposes.
9.Consent to disclosure of personal data listed in points 1, 2 and 3U.K.
To indicate whether or not the consent has been given.
10.Short nameU.K.
Short name of the registered person.
11.Date of establishmentU.K.
For natural persons:
Date of birth
For legal persons and associations of persons referred to in Article 5(4) of the Code: date of establishment as indicated in the business register of [F10the United Kingdom] or in the act of establishment where the person or the association is not registered in the business register.
12.Type of personU.K.
Relevant code to be used
13.Principal economic activityU.K.
Principal economic activity code in accordance with the Statistical Classification of Economic Activities in the European Community (NACE) listed in the business register of [F10the United Kingdom].
14.Start date of the EORI numberU.K.
First day of the validity period of the EORI record. This means the first day where the economic operator can use the EORI number for exchange with customs authorities. The start date may not be before the date of establishment.
15.Expiry date of the EORI numberU.K.
Last day of the validity period of the EORI record. This means the last day where the economic operator can use the EORI number for exchange with customs authorities.
Textual Amendments
F6Word in Annex 12-01 Title 1 Ch. 1 omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(5)(a)(i) (as inserted by S.I. 2020/1379, regs. 1(3), 4(3) (as amended by S.I. 2020/1624, regs 1(2), 10)); 2020 c. 1, Sch. 5 para. 1(1)
F7Annex 12-01 Title 1 Ch. 1 para. 4 omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(5)(a)(ii) (as inserted by S.I. 2020/1379, regs. 1(3), 4(3) (as amended by S.I. 2020/1624, regs 1(2), 10)); 2020 c. 1, Sch. 5 para. 1(1)
F8Annex 12-01 Title 1 Ch. 2 s. 2 omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(5)(b) (as inserted by S.I. 2020/1379, regs. 1(3), 4(3) (as amended by S.I. 2020/1624, regs 1(2), 10)); 2020 c. 1, Sch. 5 para. 1(1)
F9Words in Annex 12-01 Title 1 Ch. 3 Table omitted (31.12.2020) by virtue of The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(5)(c) (as inserted by S.I. 2020/1379, regs. 1(3), 4(3) (as amended by S.I. 2020/1624, regs 1(2), 10)); 2020 c. 1, Sch. 5 para. 1(1)
F10Words in Annex 12-01 Title 2 substituted (31.12.2020) by The Customs Safety and Security Procedures (EU Exit) Regulations 2019 (S.I. 2019/715), reg. 3(5)(d) (as inserted by S.I. 2020/1379, regs. 1(3), 4(3) (as amended by S.I. 2020/1624, regs 1(2), 10)); 2020 c. 1, Sch. 5 para. 1(1)
ANNEX 22-01
Introductory notes and list of substantial processing or working operations conferring non-preferential origin U.K.
INTRODUCTORY NOTESU.K.
1. Definitions U.K.
1.1.References to ‘manufacturing’, ‘producing’ or ‘processing’ goods include any kind of working, assembly or processing operation.U.K.
Methods of obtaining goods include manufacturing, producing, processing, raising, growing, breeding, mining, extracting, harvesting, fishing, trapping, gathering, collecting, hunting and capturing.
1.2.‘Material’ includes ingredients, parts, components, subassemblies and goods that were physically incorporated into another good or were subject to a process in the production of another good.U.K.
‘Originating material’ means a material whose country of origin, as determined under these rules, is the same country as the country in which the material is used in production.
‘Non-originating material’ means a material whose country of origin, as determined under these rules, is not the same country as the country in which that material is used in production.
‘Product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation.
1.3. Value added rule U.K.
(a)
‘X% value added rule’ means manufacture where the increase in value acquired as a result of working and processing, and if applicable, the incorporation of parts originating in the country of manufacture represents at least X% of the ex-works price of the product. ‘X’ represents the percentage indicated for each heading.
(b)
‘Value acquired as a result of working and processing and incorporation of parts originating in the country of manufacture’ means the increase in value resulting from the assembly itself, together with any preparatory, finishing and checking operations, and from the incorporation of any parts originating in the country where the operations in question were carried out, including profit and the general costs borne in that country as a result of the operations.
(c)
‘Ex-works price’ means the price paid or to be paid for the product ready for collection at the manufacturer’s premises in whose undertaking the last working or processing is carried out; this price must reflect all costs related to the manufacturing of the product (including the cost of all the materials used), minus any internal taxes which are, or may be, repaid when the product obtained is exported or re-exported.
Where the actual price paid does not reflect all costs related to the manufacturing of the product which are actually incurred, the ex-works price means the sum of all those costs, minus any internal taxes which are, or may be, repaid when the product obtained is exported or re-exported;
1.4. Complete making up U.K.
The term ‘complete making-up’ used in the list means that all the operations following cutting of the fabric or knitting or crocheting of the fabric directly to shape have to be performed. However, making-up shall not necessarily be considered as incomplete where one or more finishing operations have not been carried out.
1.5.Where the term ‘country’ is used in this Annex, it shall be understood to refer to ‘country or territory’.U.K.
2. Application of the rules in this Annex U.K.
2.1.The rules provided in this Annex are to be applied to goods on the basis of their classification in the Harmonised System, as well as on further criteria which may be provided for in addition to the Harmonised System headings or subheadings created specifically for the purposes of this Annex. A Harmonised System heading or subheading which is further subdivided using such criteria is referred to in this Annex as ‘split heading’ or ‘split subheading’. ‘[F1Harmonised System’ or ‘HS’ means the goods nomenclature established under the International Convention on the Harmonized Commodity Description and Coding System, as amended by Recommendation of the Customs Cooperation Council of 27 June 2014 (‘HS 2017’).] U.K.
Classification of goods within headings and subheadings of the Harmonised System is governed by the General rules for the interpretation of the Harmonised System and any relative Section, Chapter and Subheading Notes to that System. Those rules and notes form part of the Combined Nomenclature, which is set out in Annex I to Council Regulation (EEC) No 2658/87. For the purposes of the identification of a correct split heading or subheading for certain goods in this Annex, the General rules for the interpretation of the Harmonised System and any relative Section, Chapter and Subheading notes to that System, are to apply mutatis mutandis, unless otherwise required in this Annex.
2.2.Reference to a change in tariff classification in the primary rules laid down below shall apply only to non-originating materials.U.K.
2.3.Materials which have acquired originating status in a country are considered to be originating materials of that country for the purpose of determining the origin of a good incorporating such materials, or of a good made from such materials by further working or processing in that country.U.K.
2.4.When it is not commercially practical to keep separate stocks of interchangeable materials or goods originating in different countries, the country of origin of commingled materials or goods that are interchangeable may be allocated on the basis of an inventory management method recognized in the country in which the materials or goods were commingled.U.K.
2.5.For the purposes of the application of primary rules based on tariff classification change, non-originating materials that do not satisfy the primary rule shall, unless otherwise specified in a certain Chapter, be disregarded, provided that the total value of such materials does not exceed 10 % of the ex-works price of the good.U.K.
2.6.Primary rules laid down at Chapter level (Chapter primary rules) have the same value as primary rules laid down at subdivision level and can be applied alternatively.U.K.
3. Glossary U.K.
The primary rules at subdivision level, when they are based on a change in tariff classification, can be expressed using the following abbreviations.
CC
:
change to the chapter in question from any other chapter
CTH
:
change to the heading in question from any other heading
CTSH
:
change to the subheading in question from any other subheading or from any other heading
CTHS
:
change to the split heading in question from any other split of this heading or from any other heading
CTSHS
:
change to the split subheading in question from any other split of this subheading or from any other subheading or heading
SECTION I U.K. LIVE ANIMALS; ANIMAL PRODUCTS
CHAPTER 2U.K. Meat and edible meat offal
Chapter residual rule applicable to mixtures: U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter note: U.K.
Where the primary rule for headings 0201 until 0206 is not met, the meat (offal) shall be considered as originating in the country where the animals from which it was obtained were fattened or reared for the longest period.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 0201 | Meat of bovine animals, fresh or chilled. | The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering. |
| 0202 | Meat of bovine animals, frozen | The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering. |
| 0203 | Meat of swine, fresh, chilled or frozen. | The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least two months before slaughtering. |
| 0204 | Meat of sheep or goats, fresh, chilled or frozen. | The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least two months before slaughtering. |
| 0205 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. | The origin of the goods of this heading shall be the country in which the animal was fattened for a period of at least three months before slaughtering. |
| [F50206 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen. | The origin of the goods of this heading shall be the country in which the animal was fattened for at least 3 months before slaughtering, or in the case of swine, sheep or goats at least two months before slaughtering.] |
CHAPTER 4U.K. Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
Chapter residual rule applicable to mixtures: U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of products from headings 0401 to 0404 shall be the country of origin of the materials that account for more than 50 % by weight of dry matter of the mixture. The weight of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| ex 0408 | -Birds’ eggs, not in shell, dried, and egg yolks, dried | The origin of the goods shall be the country where drying took place (after breaking and separation where appropriate) of:
|
SECTION II U.K. VEGETABLE PRODUCTS
CHAPTER 9U.K. Coffee, tea, maté and spices
Chapter residual rule applicable to mixtures: U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
-Coffee, not roasted: | ||
| 0901 11 | - -Not decaffeinated | The origin of the goods of this subheading shall be the country where they were obtained in their natural or unprocessed state. |
| 0901 12 | - -Decaffeinated | The origin of the goods of this subheading shall be the country where they were obtained in their natural or unprocessed state. |
-Coffee, roasted | ||
| 0901 21 | - -Not decaffeinated | CTSH |
| 0901 22 | - -Decaffeinated | CTSH |
[F5CHAPTER 11 U.K. Products of the milling industry; malt; starches; inulin; wheat gluten
Chapter residual rule applicable to mixtures:
1.
For the purposes of this residual rule, ‘ mixing ’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.
2.
The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.
3.
When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.
Chapter residual rule:
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
| HS 2017 Code | Description of goods | Primary rules |
|---|---|---|
| 1101 | Wheat or meslin flour. | CC |
| 1102 | Cereal flours other than of wheat or meslin. | CC |
| 1103 | Cereal groats, meal and pellets. | CC |
| 1104 | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006 ; germ of cereals, whole, rolled, flaked or ground. | CC |
| 1105 | Flour, meal, powder, flakes, granules and pellets of potatoes. | CC |
| 1106 | Flour, meal and powder of the dried leguminous vegetables of heading 0713 , of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 | CC |
| 1107 | Malt, whether or not roasted. | CC |
| 1108 | Starches; inulin. | CTH |
| 1109 | Wheat gluten, whether or not dried | CTH] |
CHAPTER 14U.K. Vegetable plaiting materials; vegetable products not elsewhere specified or included
Chapter residual rule applicable to mixtures: U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| ex 1404 | Cotton linters, bleached | The origin of the goods shall be the country where the product is made from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product |
SECTION IV U.K. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
CHAPTER 17U.K. Sugars and sugar confectionery
Chapter residual rule applicable to mixtures: U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form | CC |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel | As specified for split headings |
| ex 1702 (a) | -Chemically pure lactose, maltose, glucose and fructose | CTHS |
| ex 1702 (b) | -Other | CC |
| 1703 | Molasses resulting from the extraction or refining of sugar | CC |
| 1704 | Sugar confectionery (including white chocolate), not containing cocoa | CTH |
CHAPTER 20U.K. Preparations of vegetables, fruit, nuts or other parts of plants
Chapter residual rule applicable to mixtures U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of products of heading 2009 (fruit juices (including grape must) and vegetable juices, unfermented, whether or not containing added sugar or other sweetening matter) shall be the country of origin of the materials that account for more than 50 % by weight of dry matter of the mixture. The weight of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
CHAPTER 22U.K. Beverages, spirits and vinegar
Chapter residual rule applicable to mixtures U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture; however, the origin of a mixture of wine (heading 2204), vermouth (heading 2205), spirits, liqueurs and spirituous beverages (heading 2208) shall be the country of origin of the materials that account for more than 85 % in volume of the mixture. The weight or volume of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter residual rule: U.K.
For goods of this Chapter, except for heading 2208, where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| ex 2204 | Wine of fresh grapes intended for the preparation of vermouth containing added must of fresh grapes, concentrated or not, or alcohol | The origin of the goods shall be the country where the grapes were obtained in their natural or unprocessed state. |
| ex 2205 | Vermouth | Manufacture from wine of fresh grapes containing must of fresh grapes, concentrated or not, or alcohol, falling within heading 2204 |
SECTION VI U.K. PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
CHAPTER 34U.K. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| ex 3401 | Felt and non-wovens, impregnated, coated or covered with soap or detergent | Manufacture from felt or non-wovens |
| ex 3405 | Felt and non-wovens, impregnated, coated or covered with polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations | Manufacture from felt or non-wovens |
CHAPTER 35U.K. Albuminoidal substances; modified starches; glues; enzymes
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| ex 3502 | Dried egg albumin: | Drying (after breaking and separation, where appropriate) of:
|
SECTION VIII U.K. RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
CHAPTER 42U.K. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; Articles of animal gut (other than silk-worm gut)
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| ex 4203 | -Articles of apparel of leather or of composition leather | Complete making-up |
SECTION X U.K. PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
CHAPTER 49U.K. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| ex 4910 | Ceramic calendars of any kind, printed, including calendar blocks, decorated. | CTH |
SECTION XI U.K. TEXTILES AND TEXTILE ARTICLES
CHAPTER 50U.K. Silk
Chapter Note: U.K.
Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 5001 | Silk-worm cocoons suitable for reeling. | CTH |
| 5002 | Raw silk (not thrown). | CTH |
| 5003 | Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock). | CTH |
| 5004 | Silk yarn (other than yarn spun from silk waste) not put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5005 | Yarn spun from silk waste, not put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5006 | Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut. | As specified for split headings |
| ex 5006 (a) | Silk-worm gut | CTH |
| ex 5006 (b) | Other | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5007 | Woven fabrics of silk or of silk waste | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations. |
CHAPTER 51U.K. Wool, fine or coarse animal hair; horsehair yarn and woven fabric
Chapter Note: U.K.
Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 5101 | Wool, not carded or combed | As specified for split headings |
| ex 5101 (a) | -Greasy, including fleece-washed wool: | CTH |
| ex 5101 (b) | -degreased, not carbonized | Manufacture from greasy, including piece-wasted wool, the value of which does not exceed 50 % of the ex-works price of the product |
| ex 5101 (c) | -carbonized | Manufacture from degreased wool, not carbonized, the value of which does not exceed 50 % of the ex-works price of the product |
| 5102 | Fine or coarse animal hair, not carded or combed. | CTH |
| 5103 | Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock | As specified for split headings |
| ex 5103 (a) | carbonized | Manufacture from non-carbonized waste, the value of which does not exceed 50 % of the ex-works price of the product |
| ex 5103 (b) | other | CTH |
| 5104 | Garnetted stock of wool or of fine or coarse animal hair. | CTH |
| 5105 | Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments). | CTH |
| 5106 | Yarn of carded wool, not put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5107 | Yarn of combed wool, not put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5108 | Yarn of fine animal hair (carded or combed), not put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5109 | Yarn of wool or of fine animal hair, put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5110 | Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5111 | Woven fabrics of carded wool or of carded fine animal hair. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5112 | Woven fabrics of combed wool or of combed fine animal hair. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5113 | Woven fabrics of coarse animal hair or of horsehair. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
CHAPTER 52U.K. Cotton
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 5201 | Cotton, not carded or combed. | As specified for split headings |
| ex 5201 (a) | bleached | Manufacture from raw cotton, the value of which does not exceed 50 % of the ex-works price of the product |
| ex 5201 (b) | other | CTH |
| 5202 | Cotton waste (including yarn waste and garnetted stock). | CTH |
| 5203 | Cotton, carded or combed. | CTH |
| 5204 | Cotton sewing thread, whether or not put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5205 | Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5206 | Cotton yarn (other than sewing thread), containing less than 85 % by weight of cotton, not put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5207 | Cotton yarn (other than sewing thread) put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5208 | Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing not more than 200 g/m2. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5209 | Woven fabrics of cotton, containing 85 % or more by weight of cotton, weighing more than 200 g/m2. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5210 | Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5211 | Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5212 | Other woven fabrics of cotton. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
CHAPTER 53U.K. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 5301 | Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock). | CTH |
| 5302 | True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock). | CTH |
| 5303 | Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock). | CTH |
| [5304] | ||
| 5305 | Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock). | CTH |
| 5306 | Flax yarn. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5307 | Yarn of jute or of other textile bast fibres of heading 5303. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5308 | Yarn of other vegetable textile fibres; paper yarn. | As specified for split headings |
| ex 5308 (a) | -Yarn of other vegetable textile fibres | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| ex 5308 (b) | -paper yarn | CTH |
| 5309 | Woven fabrics of flax. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5310 | Woven fabrics of jute or of other textile bast fibres of heading 5303. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5311 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. | As specified for split headings |
| ex 5311 (a) | Woven fabrics of other vegetable textile fibres | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| ex 5311 (b) | woven fabrics of paper yarn | CTH |
CHAPTER 54U.K. Man-made filaments; strip and the like of man-made textile materials
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 5401 | Sewing thread of man-made filaments, whether or not put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5402 | Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5403 | Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5404 | Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5405 | Artificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5406 | Man-made filament yarn (other than sewing thread), put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5407 | Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5408 | Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
CHAPTER 55U.K. Man-made staple fibres
Chapter Note: U.K.
Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 5501 | Synthetic filament tow. | Manufacture from chemical materials or textile pulp |
| 5502 | Artificial filament tow. | Manufacture from chemical materials or textile pulp |
| 5503 | Synthetic staple fibres, not carded, combed or otherwise processed for spinning. | Manufacture from chemical materials or textile pulp |
| 5504 | Artificial staple fibres, not carded, combed or otherwise processed for spinning. | Manufacture from chemical materials or textile pulp |
| 5505 | Waste (including noils, yarn waste and garnetted stock) of man-made fibres. | Manufacture from chemical materials or textile pulp |
| 5506 | Synthetic staple fibres, carded, combed or otherwise processed for spinning. | Manufacture from chemical materials or textile pulp or waste falling within heading 5505 |
| 5507 | Artificial staple fibres, carded, combed or otherwise processed for spinning. | Manufacture from chemical materials or textile pulp or waste falling within heading 5505 |
| 5508 | Sewing thread of man-made staple fibres, whether or not put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5509 | Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5510 | Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5511 | Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. | Manufacture from:
Or Printing or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product |
| 5512 | Woven fabrics of synthetic staple fibres, containing 85 % or more by weight of synthetic staple fibres. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5513 | Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight not exceeding 170 g/m2. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5514 | Woven fabrics of synthetic staple fibres, containing less than 85 % by weight of such fibres, mixed mainly or solely with cotton, of a weight exceeding 170 g/m2. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5515 | Other woven fabrics of synthetic staple fibres. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5516 | Woven fabrics of artificial staple fibres. | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
CHAPTER 56U.K. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof
Chapter Note: U.K.
Thermoprinting has to be accompanied by printing of the transfer paper in order to be considered as origin conferring.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 5601 | Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps. | Manufacture from fibres |
| 5602 | Felt, whether or not impregnated, coated, covered or laminated. | As specified for split headings |
| ex 5602 (a) | printed, dyed (including dyed white) | Manufacture from fibres Or Printing or dyeing of unbleached or prebleached felt, accompanied by preparatory or finishing operations |
| ex 5602 (b) | Impregnated, coated, covered or laminated | Impregnation, coating, covering, or laminating of felt, unbleached |
| ex 5602 (c) | -Other | Manufacture from fibres |
| 5603 | Nonwovens, whether or not impregnated, coated, covered or laminated. | As specified for split headings |
| ex 5603 (a) | -Nonwovens: printed, dyed (including dyed white) | Manufacture from fibres Or Printing or dyeing of unbleached or prebleached non-wovens, accompanied by preparatory or finishing operations |
| ex 5603 (b) | Impregnated, coated, covered or laminated | Impregnation, coating, covering, or laminating of non-wovens, unbleached |
| ex 5603 (c) | -Other | Manufacture from fibres |
| 5604 | Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics. | As specified for split headings |
| ex 5604 (a) | Rubber thread and cord, textile covered | Manufacture from rubber thread or cord, not textile covered |
| ex 5604 (b) | -other | Impregnation, coating, covering or sheathing of textile yarn and strip and the like, unbleached |
| 5605 | Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal. | CTH |
| 5606 | Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. | CTH |
| 5607 | Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics | Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament |
| 5608 | Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. | CTH |
| 5609 | Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included. | Manufacture from fibres, coir yarn, synthetic or artificial filament yarn or monofilament |
CHAPTER 57U.K. Carpets and other textile floor coverings
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 5701 | Carpets and other textile floor coverings, knotted, whether or not made up. | CTH |
| 5702 | Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including ‘Kelem’, ‘Schumacks’, ‘Karamanie’ and similar hand-woven rugs. | CTH |
| 5703 | Carpets and other textile floor coverings, tufted, whether or not made up. | CTH |
| 5704 | Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. | Manufacture from fibres |
| 5705 | Other carpets and other textile floor coverings, whether or not made up. | CTH |
CHAPTER 58U.K. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 5801 | Woven pile fabrics and chenille fabrics, other than fabrics of heading 5802 or 5806. | As specified for split headings |
| ex 5801 (a) | -Fabrics: printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
| ex 5801 (b) | -impregnated, coated or covered | Manufacture from unbleached fabrics, felt or non-wovens |
| ex 5801 (c) | -Other | Manufacture from yarn |
| 5802 | Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703. | As specified for split headings |
| ex 5802 (a) | -Fabrics: printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
| ex 5802 (b) | -impregnated, coated or covered | Manufacture from unbleached fabrics, felt or non-wovens |
| ex 5802 (c) | -Other | Manufacture from yarn |
| 5803 | Gauze, other than narrow fabrics of heading 5806 | As specified for split headings |
| ex 5803 (a) | -printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
| ex 5803 (b) | -impregnated, coated or covered | Manufacture from unbleached fabrics, felt or non-wovens |
| ex 5803 (c) | -Other | Manufacture from yarn |
| 5804 | [F1Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of heading 6002 to 6006 .] | As specified for split headings |
| ex 5804 (a) | -printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
| ex 5804 (b) | -impregnated, coated or covered | Manufacture from unbleached fabrics, felt or non-wovens |
| ex 5804 (c) | -Other | Manufacture from yarn |
| 5805 | Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. | As specified for split headings |
| ex 5805 (a) | -printed or dyed | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
| ex 5805 (b) | -impregnated, coated or covered | Manufacture from unbleached fabrics, felt or non-wovens |
| ex 5805 (c) | -other | Manufacture from yarn |
| 5806 | Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) | As specified for split headings |
| ex 5806 (a) | -printed or dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
| ex 5806 (b) | -impregnated, coated or covered | Manufacture from unbleached fabrics, felt or non-wovens |
| ex 5806 (c) | -other | Manufacture from yarn |
| 5807 | Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. | As specified for split headings |
| ex 5807 (a) | -printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
| ex 5807 (b) | -impregnated, coated or covered | Manufacture from unbleached fabrics, felt or non-wovens |
| ex 5807 (c) | -Other | Manufacture from yarn |
| 5808 | Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles. | As specified for split headings |
| ex 5808 (a) | -printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
| ex 5808 (b) | -impregnated, coated or covered | Manufacture from unbleached fabrics, felt or non-wovens |
| ex 5808 (c) | -Other | Manufacture from yarn |
| 5809 | Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. | As specified for split headings |
| ex 5809 (a) | -printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
| ex 5809 (b) | -impregnated, coated or covered | Manufacture from unbleached fabrics, felt or non-wovens |
| ex 5809 (c) | -Other | Manufacture from yarn |
| 5810 | Embroidery in the piece, in strips or in motifs. | Manufacture in which the value of the materials used does not exceed 50 % of the ex-works price of the product |
| 5811 | Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810 | As specified for split headings |
| ex 5811 (a) | -printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, felt or non-wovens, accompanied by preparatory or finishing operations |
| ex 5811 (b) | -impregnated, coated or covered | Manufacture from unbleached fabrics, felt or non-wovens |
| ex 5811 (c) | -Other | Manufacture from yarn |
CHAPTER 59U.K. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 5901 | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. | Manufacture from unbleached fabrics |
| 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. | Manufacture from yarn |
| 5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. | Manufacture from unbleached fabrics Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5904 | Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. | Manufacture from unbleached fabrics, felt or non-wovens |
| 5905 | Textile wall coverings. | Manufacture from unbleached fabrics Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5906 | Rubberised textile fabrics, other than those of heading 5902. | Manufacture from bleached knitted or crocheted fabrics, or from other unbleached fabrics |
| 5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like. | Manufacture from unbleached fabrics Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| 5908 | Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated. | Manufacture from yarn |
| 5909 | Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials. | Manufacture from yarn or fibres |
| 5910 | Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. | Manufacture from yarn or fibres |
| 5911 | Textile products and articles, for technical uses, specified in Note 7 to this Chapter. | As Specified for split headings |
| ex 5911 (a) | -polishing discs or rings other than of felt | Manufacture from yarn, waste fabrics or rags falling within heading 6310 |
| ex 5911 (b) | -Other | Manufacture from yarn or fibres |
CHAPTER 60U.K. Knitted or crocheted fabrics
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 6001 | Pile fabrics, including ‘long pile’ fabrics and terry fabrics, knitted or crocheted. | As specified for split headings |
| ex 6001 (a) | -printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| ex 6001 (b) | -Other | Manufacture from yarn |
| 6002 | Knitted or crocheted fabrics of a width not exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of Heading 6001. | As specified for split headings |
| ex 6002 (a) | -printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| ex 6002 (b) | -Other | Manufacture from yarn |
| 6003 | Knitted or crocheted fabrics of a width not exceeding 30 cm, other than those of Heading 6001 or 6002. | As specified for split headings |
| ex 6003 (a) | printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| ex 6003 (b) | -Other | Manufacture from yarn |
| 6004 | Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 % or more of elastomeric yarn or rubber thread, other than those of Heading 6001. | As specified for split headings |
| ex 6004 (a) | printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| ex 6004 (b) | -Other | Manufacture from yarn |
| 6005 | Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 6001 to 6004. | As specified for split headings |
| ex 6005 (a) | printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| ex 6005 (b) | -Other | Manufacture from yarn |
| 6006 | Other knitted or crocheted fabrics. | As specified for split headings |
| ex 6006 (a) | printed, dyed (including dyed white) | Manufacture from yarn Or Printing or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations |
| ex 6006 (b) | -Other | Manufacture from yarn |
CHAPTER 61U.K. Articles of apparel and clothing accessories, knitted or crocheted
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 6101 | Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of Heading 6103. | As specified for split headings |
| ex 6101 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6101 (b) | -other | Manufacture from yarn |
| 6102 | Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of Heading 6104. | As specified for split headings |
| ex 6102 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6102 (b) | -other | Manufacture from yarn |
| 6103 | Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. | As specified for split headings |
| ex 6103 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6103 (b) | -other | Manufacture from yarn |
| 6104 | Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. | As specified for split headings |
| ex 6104 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6104 (b) | -other | Manufacture from yarn |
| 6105 | Men’s or boys’ shirts, knitted or crocheted. | As specified for split headings |
| ex 6105 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6105 (b) | -other | Manufacture from yarn |
| 6106 | Women’s or girls’ blouses, shirts and shirt-blouses, knitted or crocheted. | As specified for split headings |
| ex 6106 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6106 (b) | -other | Manufacture from yarn |
| 6107 | Men’s or boys’ underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. | As specified for split headings |
| ex 6107 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6107 (b) | -other | Manufacture from yarn |
| 6108 | Women’s or girls’ slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles, knitted or crocheted. | As specified for split headings |
| ex 6108 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6108 (b) | -other | Manufacture from yarn |
| 6109 | T-shirts, singlets and other vests, knitted or crocheted. | As specified for split headings |
| ex 6109 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6109 (b) | -other | Manufacture from yarn |
| 6110 | Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. | As specified for split headings |
| ex 6110 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6110 (b) | -other | Manufacture from yarn |
| 6111 | Babies’ garments and clothing accessories, knitted or crocheted. | As specified for split headings |
| ex 6111 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6111 (b) | -other | Manufacture from yarn |
| 6112 | Track suits, ski suits and swimwear, knitted or crocheted. | As specified for split headings |
| ex 6112 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6112 (b) | -other | Manufacture from yarn |
| 6113 | Garments, made up of knitted or crocheted fabrics of Heading 5903, 5906 or 5907. | As specified for split headings |
| ex 6113 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6113 (b) | -other | Manufacture from yarn |
| 6114 | Other garments, knitted or crocheted. | As specified for split headings |
| ex 6114 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6114 (b) | -other | Manufacture from yarn |
| 6115 | Panty hose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted. | As specified for split headings |
| ex 6115 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6115 (b) | -other | Manufacture from yarn |
| 6116 | Gloves, mittens and mitts, knitted or crocheted. | As specified for split headings |
| ex 6116 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6116 (b) | -other | Manufacture from yarn |
| 6117 | Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories. | As specified for split headings |
| ex 6117 (a) | -obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Complete making-up |
| ex 6117 (b) | -other | Manufacture from yarn |
CHAPTER 62U.K. Articles of apparel and clothing accessories, not knitted or crocheted
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 6201 | Men’s or boys’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of Heading 6203. | As specified for split headings |
| ex 6201 (a) | -finished or complete | Complete making-up |
| ex 6201 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6202 | Women’s or girls’ overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of Heading 6204. | As specified for split headings |
| ex 6202 (a) | -finished or complete | Complete making-up |
| ex 6202 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6203 | Men’s or boys’ suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). | As specified for split headings |
| ex 6203 (a) | -finished or complete | Complete making-up |
| ex 6203 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6204 | Women’s or girls’ suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). | As specified for split headings |
| ex 6204 (a) | -finished or complete | Complete making-up |
| ex 6204 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6205 | Men’s or boys’ shirts. | As specified for split headings |
| ex 6205 (a) | -finished or complete | Complete making-up |
| ex 6205 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6206 | Women’s or girls’ blouses, shirts and shirt-blouses. | As specified for split headings |
| ex 6206 (a) | -finished or complete | Complete making-up |
| ex 6206 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6207 | Men’s or boys’ singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. | As specified for split headings |
| ex 6207 (a) | -finished or complete | Complete making-up |
| ex 6207 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6208 | Women’s or girls’ singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negligees, bathrobes, dressing gowns and similar articles. | As specified for split headings |
| ex 6208 (a) | -finished or complete | Complete making-up |
| ex 6208 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6209 | Babies’ garments and clothing accessories. | As specified for split headings |
| ex 6209 (a) | -finished or complete | Complete making-up |
| ex 6209 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6210 | Garments, made up of fabrics of Heading 5602, 5603, 5903, 5906 or 5907. | As specified for split headings |
| ex 6210 (a) | -finished or complete | Complete making-up |
| ex 6210 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6211 | Track suits, ski suits and swimwear; other garments. | As specified for split headings |
| ex 6211 (a) | -finished or complete | Complete making-up |
| ex 6211 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6212 | Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted. | As specified for split headings |
| ex 6212 (a) | -finished or complete | Complete making-up |
| ex 6212 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6213 | Handkerchiefs. | As specified for split headings |
| ex 6213 (a) | -embroidered | Manufacture from yarn Or Manufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
| ex 6213 (b) | -other | Manufacture from yarn |
| 6214 | Shawls, scarves, mufflers, mantillas, veils and the like. | As specified for split headings |
| ex 6214 (a) | -embroidered | Manufacture from yarn Or Manufacture from unembroidered fabric, provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
| ex 6214 (b) | -other | Manufacture from yarn |
| 6215 | Ties, bow ties and cravats. | As specified for split headings |
| ex 6215 (a) | -finished or complete | Complete making-up |
| ex 6215 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6216 | Gloves, mittens and mitts. | As specified for split headings |
| ex 6216 (a) | -finished or complete | Complete making-up |
| ex 6216 (b) | -unfinished or incomplete | Manufacture from yarn |
| 6217 | Other made up clothing accessories; parts of garments or of clothing accessories, other than those of Heading 6212. | As specified for split headings |
| ex 6217 (a) | -finished or complete | Complete making-up |
| ex 6217 (b) | -unfinished or incomplete | Manufacture from yarn |
CHAPTER 63U.K. Other made up textile articles; sets; worn clothing and worn textile articles; rags
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 6301 | Blankets and travelling rugs. | As specified for split headings |
-of felt or non-wovens: | ||
| ex 6301 (a) | - - not impregnated, coated, covered or laminated | Manufacture from fibres |
| ex 6301 (b) | - - impregnated, coated, covered or laminated | Impregnation, coating, covering or laminating of felt or non-wovens, unbleached |
-other: | ||
| - - knitted or crocheted | ||
| ex 6301 (c) | - - - unembroidered | Complete making-up |
| ex 6301 (d) | - - - embroidered | Complete making-up Or Manufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product |
- -not knitted or crocheted: | ||
| ex 6301 (e) | - - - unembroidered | Manufacture from yarn |
| ex 6301 (f) | - - - embroidered | Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
| 6302 | Bed linen, table linen, toilet linen and kitchen linen. | As specified for split headings |
-of felt or non-wovens: | ||
| ex 6302 (a) | - - not impregnated, coated, covered or laminated | Manufacture from fibres |
| ex 6302 (b) | - - impregnated, coated, covered or laminated | Impregnation, coating, covering or laminating of felt or non-wovens, unbleached |
-other: | ||
| - - knitted or crocheted | ||
| ex 6302 (c) | - - - unembroidered | Complete making-up |
| ex 6302 (d) | - - - embroidered | Complete making-up Or Manufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product |
| - - not knitted or crocheted: | ||
| ex 6302 (e) | - - - unembroidered | Manufacture from yarn |
| ex 6302 (f) | - - - embroidered | Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
| 6303 | Curtains (including drapes) and interior blinds; curtain or bed valances. | As specified for split headings |
-of felt or non-wovens: | ||
| ex 6303 (a) | - - not impregnated, coated, covered or laminated | Manufacture from fibres |
| ex 6303 (b) | - - impregnated, coated, covered or laminated | Impregnation, coating, covering or laminating of felt or non-wovens, unbleached |
-other: | ||
| - - knitted or crocheted | ||
| ex 6303 (c) | - - - unembroidered | Complete making-up |
| ex 6303 (d) | - - - embroidered | Complete making-up Or Manufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product |
| - - not knitted or crocheted: | ||
| ex 6303 (e) | - - - unembroidered | Manufacture from yarn |
| ex 6303 (f) | - - - embroidered | Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
| 6304 | Other furnishing articles, excluding those of Heading 9404. | As specified for split headings |
-of felt or non-wovens: | ||
| ex 6304 (a) | - - not impregnated, coated, covered or laminated | Manufacture from fibres |
| ex 6304 (b) | - - impregnated, coated, covered or laminated | Impregnation, coating, covering or laminating of felt or non-wovens, unbleached |
-other: | ||
| - - knitted or crocheted | ||
| ex 6304 (c) | - - - unembroidered | Complete making-up |
| ex 6304 (d) | - - - embroidered | Complete making-up Or Manufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product |
| - - not knitted or crocheted: | ||
| ex 6304 (e) | - - - unembroidered | Manufacture from yarn |
| ex 6304 (f) | - - - embroidered | Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
| 6305 | Sacks and bags, of a kind used for the packing of goods. | As specified for split headings |
-of felt or non-wovens: | ||
| ex 6305 (a) | - - not impregnated, coated, covered or laminated | Manufacture from fibres |
| ex 6305 (b) | - - impregnated, coated, covered or laminated | Impregnation, coating, covering or laminating of felt or non-wovens, unbleached |
-other: | ||
| - - knitted or crocheted | ||
| ex 6305 (c) | - - - unembroidered | Complete making-up |
| ex 6305 (d) | - - - embroidered | Complete making-up Or Manufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product |
| - - not knitted or crocheted: | ||
| ex 6305 (e) | - - - unembroidered | Manufacture from yarn |
| ex 6305 (f) | - - - embroidered | Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
| 6306 | Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. | As specified for split headings |
-Tarpaulins, awnings and camping goods, of felt or non-wovens: | ||
| ex 6306 (a) | - - not impregnated, coated, covered or laminated | Manufacture from fibres |
| ex 6306 (b) | - - impregnated, coated, covered or laminated | Impregnation, coating, covering or laminating of felt or non-wovens, unbleached |
-other tarpaulins, awnings and camping goods: | ||
| - - knitted or crocheted | ||
| ex 6306 (c) | - - - unembroidered | Complete making-up |
| ex 6306 (d) | - - - embroidered | Complete making-up Or Manufacture from unembroidered knitted or crocheted fabric, provided the value of the unembroidered knitted or crocheted fabric used does not exceed 40 % of the ex-works price of the product |
| - - not knitted or crocheted: | ||
| ex 6306 (e) | - - - unembroidered | Manufacture from yarn |
| ex 6306 (f) | - - - embroidered | Manufacture from yarn Or Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product |
| ex 6306 (g) | sunblinds; tents; sails for boats, sailboards or landcraft; | CTH |
| 6307 | Other made up articles, including dress patterns. | As specified for subheadings |
| 6307 10 | -Floor-cloths, dish-cloths, dusters and similar cleaning cloths | Manufacture from yarn |
| 6307 20 | -Life-jackets and life-belts | Manufacture in which the value of the materials used does not exceed 40 % of the ex-works price of the product |
| 6307 90 | -Other | Manufacture in which the value of the materials used does not exceed 40 % of the ex-works price of the product |
| 6308 | Sets consisting of woven fabric and yarn, whether or not with accessories, for making-up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. | Incorporation in a set in which the total value of all the non-originating articles incorporated does not exceed 25 % of the ex-works price of the set |
| 6309 | Worn clothing and other worn articles. | Collection and packing for shipment |
| 6310 | Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. | CTH |
SECTION XII U.K. FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR
CHAPTER 64U.K. Footwear, gaiters and the like; parts of such articles
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 6401 | Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. | CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406 |
| 6402 | Other footwear with outer soles and uppers of rubber or plastics. | CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406 |
| 6403 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. | CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406 |
| 6404 | Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. | CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406 |
| 6405 | Other footwear. | CTH with the exclusion of assembly of uppers affixed to inner or to other sole components of heading 6406 |
SECTION XIII U.K. ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE
CHAPTER 69U.K. Ceramic products
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| ex 6911 to ex 6913 | Ceramic tableware, kitchenware, other household articles and toilet articles; statuettes and other ornamental ceramic articles and toilet articles, decorated | CTH |
SECTION XIV U.K. NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
CHAPTER 71U.K. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| ex 7117 | Ceramic imitation jewellery, decorated | CTH |
SECTION XV U.K. BASE METALS AND ARTICLES OF BASE METAL
CHAPTER 72U.K. Iron and steel
Definition U.K.
For the purposes of this Chapter, the expressions ‘cold-rolled (cold-reduced)’ and ‘cold-formed’ mean cold reduction resulting in changes to the crystalline structure of the workpiece. The expressions do not include very light cold-rolling and cold-forming processes (skin pass or pinch pass) which act only on the surface of the material and do not result in change to its crystalline structure.
Chapter Note U.K.
For the purposes of this Chapter, a change of classification resulting only from cutting is not to be considered as origin-conferring.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 7201 | Pig iron and spiegeleisen in pigs, blocks or other primary forms. | CTH |
| 7202 | Ferro-alloys. | CTH |
| 7203 | Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99,94 %, in lumps, pellets or similar forms. | CTH |
| 7204 | Ferrous waste and scrap; re-melting scrap ingots of iron or steel. | As specified for split headings |
| ex 7204 (a) | -Ferrous waste and scrap | The origin of the goods of this split heading shall be the country where they were derived from manufacturing or processing operations or from consumption |
| ex 7204 (b) | -Re-melting scrap ingots of iron or steel | The origin of the goods of this split heading shall be the country where the waste and scrap used to obtain them were derived from manufacturing or processing operations or from consumption |
| 7205 | Granules and powders, of pig iron, spiegeleisen, iron or steel. | As specified for subheadings |
| 7205 10 | -Granules | CTH |
-Powders: | ||
| 7205 21 | - - Of alloy steel | As specified for split subheadings |
| ex 7205 21 (a) | - - - Mixed powders of alloy steel | CTSH or CTSHS provided recasting or atomizing of the cast alloy |
| ex 7205 21 (b) | - - - Unmixed powders of alloy steel | CTSH |
| 7205 29 | - - Other | As specified for split subheadings |
| ex 7205 29 (a) | - - - Other mixed powders | CTSH or CTSHS provided recasting or atomizing of the cast alloy |
| ex 7205 29 (b) | - - - Other unmixed powders | CTSH |
| 7206 | Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203). | CTH |
| 7207 | Semi-finished products of iron or non-alloy steel. | CTH, except from heading 7206 |
| 7208 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated. | CTH |
| 7209 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated. | CTH |
| 7210 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated. | As specified for split headings |
| ex 7210 (a) | -Clad | CTHS |
| ex 7210 (b) | -Plated or coated with tin, and printed or lacquered | CTH |
| ex 7210 (c) | -Plated or coated with zinc, and corrugated | CTH |
| ex 7210 (d) | -Other | CTH |
| 7211 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated. | As specified for split headings |
| ex 7211 (a) | -Hot-rolled | CTH, except from heading 7208 |
| ex 7211 (b) | -Cold-rolled (cold-reduced) | CTHS, except from heading 7209 |
| 7212 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. | As specified for split headings |
| ex 7212 (a) | -Clad | CTHS, except from heading 7210 |
| ex 7212 (b) | -Other | CTH, except from heading 7210 |
| 7213 | Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel. | CTH, except from heading 7214 |
| 7214 | Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling. | CTH, except from heading 7213 |
| 7215 | Other bars and rods of iron or non-alloy steel. | CTH |
| 7216 | Angles, shapes and sections of iron or non-alloy steel. | As specified for split headings |
| ex 7216 (a) | -Not further worked than hot-rolled | CTH, except from heading 7208, 7209, 7210, 7211 or 7212, and except from heading 7213, 7214 or 7215 when this change results from cutting or bending. |
| ex 7216 (b) | -Not further worked than cold-rolled | CTH, except from heading 7209 or split heading ex 7211 (b), and except from heading 7215 when this change results from cutting or bending. |
| ex 7216 (c) | -Clad | CTHS |
| ex 7216 (d) | -Other | CTH, except from headings 7208 to 7215 |
| 7217 | Wire of iron or non-alloy steel. | CTH, except from headings 7213 to 7215; or change from headings 7213 to 7215, provided the material has been cold-formed. |
| 7218 | Stainless steel in ingots or other primary forms; semi-finished products of stainless steel. | CTH |
| 7219 | Flat-rolled products of stainless steel, of a width of 600 mm or more. | As specified for split headings |
| ex 7219 (a) | -Not further worked than hot-rolled | CTH |
| ex 7219 (b) | -Not further worked than cold-rolled | CTHS |
| ex 7219 (c) | -Clad | CTHS |
| ex 7219 (d) | -Other | CTHS |
| 7220 | Flat-rolled products of stainless steel, of a width of less than 600 mm. | As specified for split headings |
| ex 7220 (a) | -Not further worked than hot-rolled | CTH, except from 7219 |
| ex 7220 (b) | -Not further worked than cold rolled | CTHS |
| ex 7220 (c) | -Clad | CTHS |
| ex 7220 (d) | -Other | CTHS |
| 7221 | Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel. | CTH, except from heading 7222 |
| 7222 | Other bars and rods of stainless steel; angles, shapes and sections of stainless steel. | As specified for split headings |
| ex 7222 (a) | -Bars and rods, not further worked than hot-rolled | CTH, except from heading 7221 |
| ex 7222 (b) | -Angles, shapes and sections, not further worked than hot-rolled | CTH, except from heading 7219 or 7220 and except from heading 7221 or split heading ex 7222 (a) when this change results from cutting or bending. |
| ex 7222 (c) | -Bars and rods, angles, shapes and sections, not further worked than cold-rolled | CTH, except from split heading ex 7219 (b) or ex 7220 (b); or CTHS from split heading ex 7222 (a) |
| ex 7222 (d) | -Bars and rods, angles, shapes and sections, clad | CTHS |
| ex 7222 (e) | -Other bars and rods | CTH, except from heading 7221 |
| ex 7222 (f) | -Other angles, shape and sections | CTHS |
| 7223 | Wire of stainless steel. | CTH, except from 7221 to 7222; or change from headings 7221 to 7222, provided the material has been cold-formed. |
| 7224 | Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel. | CTH |
| 7225 | Flat-rolled products of other alloy steel, of a width of 600 mm or more. | As specified for split headings |
| ex 7225 (a) | -Not further worked than hot-rolled | CTH |
| ex 7225 (b) | -Not further worked than cold-rolled | CTHS |
| ex 7225 (c) | -Clad | CTHS |
| ex 7225 (d) | -Other | CTH |
| 7226 | Flat-rolled products of other alloy steel, of a width of less than 600 mm. | As specified for split headings |
| ex 7226 (a) | -Not further worked than hot-rolled | CTH, except from heading 7225 |
| ex 7226 (b) | -Not further worked than cold-rolled | CTHS, except from cold-rolled products of heading 7225 |
| ex 7226 (c) | -Clad | CTHS |
| ex 7226 (d) | -Other | CTHS, except from the same subheading |
| 7227 | Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel. | CTH, except from heading 7228 |
| 7228 | Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel. | As specified for split headings |
| ex 7228 (a) | -Bars and rods, not further worked than hot-rolled | CTH, except from heading 7227 |
| ex 7228 (b) | -Angles, shapes and sections, not further worked than hot-rolled | CTH, except from heading 7225 or 7226, and except from heading 7227 or split heading ex 7228 (a) when this change results from cutting or bending. |
| ex 7228 (c) | -Bars and rods, angles, shapes and sections not further worked than cold-rolled | CTH, except from split heading ex 7225 (b) or ex 7226 (b) or CTHS from split heading ex 7228 (a) |
| ex 7228 (d) | -Bars and rods, angles, shapes and sections, clad | CTHS |
| ex 7228 (e) | -Other bars and rods | CTHS |
| ex 7228 (f) | -Other angles, shapes and sections | CTHS |
| 7229 | Wire of other alloy steel. | CTH, except from headings 7227 to 7228; or change from headings 7227 to 7228, provided the material has been cold-formed. |
CHAPTER 73U.K. Articles of iron or steel
Chapter Note U.K.
For heading 7318, mere attachment of constituting parts without grinding to shape, heat treatment and surface treatment operation is not to be considered as origin-conferring.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 7301 | Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel | CTH |
| 7302 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails. | CTH |
| 7303 | Tubes, pipes, and hollow profiles, of cast iron | CTH |
| 7304 | Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. | As specified for subheadings |
-Line pipe of a kind used for oil or gas pipelines: | ||
| 7304 11 | - - Of stainless steel | CTH |
| 7304 19 | - - Other | CTH |
-Casing, tubing and drill pipe, of a kind used in drilling for oil or gas | ||
| 7304 22 | - - Drill pipe of stainless steel | CTH |
| 7304 23 | - - Other drill pipe | CTH |
| 7304 24 | - - Other, of stainless steel | CTH |
| 7304 29 | - - Other | CTH |
-Other, of circular cross-section, of iron or non-alloy steel: | ||
| 7304 31 | - - Cold-drawn or cold-rolled (cold-reduced) | CTH; or change from hollow profiles of subheading 7304 39 |
| 7304 39 | - - Other | CTH |
-Other, of circular cross-section, of stainless steel: | ||
| 7304 41 | - - Cold-drawn or cold-rolled (cold-reduced) | CTH, or change from hollow profiles of subheading 7304 49 |
| 7304 49 | - - Other | CTH |
-Other, of circular cross-section, of other alloy steel: | ||
| 7304 51 | - - Cold-drawn or cold-rolled (cold-reduced) | CTH, or change from hollow profiles of subheading 7304 59 |
| 7304 59 | - - Other | CTH |
| 7304 90 | -Other | CTH |
| 7305 | Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel. | CTH |
| 7306 | Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel. | CTH |
| 7307 | Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. | CTH |
| 7308 | Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. | As specified for split headings |
| ex 7308 (a) | -Structures | CTHS |
| ex 7308 (b) | -Parts of structures | CTH |
| ex 7308 (c) | -Other | CTH, except from headings 7208 to 7216, 7301, 7304 to 7306 |
| 7309 | Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. | CTH |
| 7310 | Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. | CTH |
| 7311 | Containers for compressed or liquefied gas, of iron or steel. | CTH |
| 7312 | Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated. | CTH |
| 7313 | Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel. | CTH |
| 7314 | Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. | CTH |
| 7315 | Chain and parts thereof, of iron or steel. | CTH |
| 7316 | Anchors, grapnels and parts thereof, of iron or steel. | CTH |
| 7317 | Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper. | CTH |
| 7318 | Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel. | CTH |
| 7319 | Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. | CTH |
| 7320 | Springs and leaves for springs, of iron or steel. | CTH |
| 7321 | Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances and parts thereof, of iron or steel. | CTH |
| 7322 | Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel. | CTH |
| 7323 | Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel. | CTH |
| 7324 | Sanitary ware and parts thereof, of iron or steel. | CTH |
| 7325 | Other cast articles of iron or steel. | CTH |
| 7326 | Other articles of iron or steel | CTH |
CHAPTER 82U.K. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
Primary Rule: Goods or parts produced from blanks U.K.
(a)
The country of origin of a good or part produced from a blank which by application of the Harmonized System General Interpretative Rule 2(a) is classified in the same heading, subheading or subdivision as the complete or finished good or part, shall be the country in which every working edge, working surface and working part was configured to final shape and dimension, provided, in its imported condition, the blank from which it was produced:
(i)
was not capable of functioning, and
(ii)
was not advanced beyond the initial stamping process or any processing required to remove the material from the forging platter or casting mould;
(b)
If the criteria in paragraph (a) are not satisfied, the country of origin is the country of origin of the blank of this Chapter.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| 8201 | Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. | CTH |
| 8202 | Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades). | As specified for subheadings |
| 8202 10 | -Hand saws | CTH |
| 8202 20 | -Band saw blades | CTSH |
-Circular saw blades (including slitting or slotting saw blades): | ||
| 8202 31 | - - With working part of steel | CTSH |
| 8202 39 | - - Other, including parts | As specified for split subheadings |
| ex 8202 39 (a) | - - Saw teeth and tooth segments for circular saws | CTH |
| ex 8202 39 (b) | - - Other | CTSHS |
| 8202 40 | -Chain saw blades | As specified for split subheadings |
| ex 8202 40 (a) | - - Saw teeth and tooth segments for chain saws | CTH |
| ex 8202 40 (b) | - - Other | CTSHS |
-Other saw blades: | ||
| 8202 91 | - - Straight saw blades, for working metal | CTSH |
| 8202 99 | - - Other | CTSH |
| 8203 | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools. | CTSH |
| 8204 | Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. | CTSH |
| 8205 | Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks. | CTH |
| 8206 | Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale. | CTH |
| 8207 | Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools. | As specified for subheadings |
-Rock drilling or earth boring tools: | ||
| 8207 13 | - - With working part of cermets | CTSH |
| 8207 19 | - - Other, including parts | As specified for split subheadings |
| ex 8207 19 (a) | - - Parts | CTH |
| ex 8207 19 (b) | - - Other | CTSHS |
| 8207 20 | -Dies for drawing or extruding metal | CTSH |
| 8207 30 | -Tools for pressing, stamping or punching | CTSH |
| 8207 40 | -Tools for tapping or threading | CTSH |
| 8207 50 | -Tools for drilling, other than for rock drilling | CTSH |
| 8207 60 | -Tools for boring or broaching | CTSH |
| 8207 70 | -Tools for milling | CTSH |
| 8207 80 | -Tools for turning | CTSH |
| 8207 90 | -Other interchangeable tools | CTSH |
SECTION XVI U.K. MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES
CHAPTER 84U.K. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof
Primary Rule: Parts and accessories produced from blanks: U.K.
1.The country of origin of goods that are produced from blanks which by application of the HS General Interpretative Rule 2(a), are classified in the same heading, subheading or subdivision as the complete or finished goods, shall be the country in which the blank was finished provided finishing included configuring to final shape by the removal of material (other than merely by honing or polishing or both), or by forming processes such as bending, hammering, pressing or stamping.U.K.
2.Paragraph 1 above applies to goods classifiable in provisions for parts or parts and accessories, including goods specifically named under such provisions.U.K.
[F1Definition of ‘ Assembly of semi-conductor products ’ U.K.
The primary rule ‘ Assembly of semi-conductor products ’ , used in the table below, means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered a minimal operation.]
Chapter Notes U.K.
Note 1: Collection of parts: U.K.
Where a change in classification results from the application of HS General Interpretative Rule 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subheading the individual parts shall retain their origin prior to such collection
Note 2: Assembly of the collection of parts: U.K.
Goods assembled from a collection of parts classified as the assembled good by application of General Interpretative Rule 2 shall have origin in the country of assembly, provided the assembly would have satisfied the primary rule for the good had each of the parts been presented separately and not as a collection
Note 3: Disassembly of goods: U.K.
A change of classification which results from the disassembly of goods shall not be considered as the change required by the rule set forth in the table of ‘list rules’. The country of origin of the parts recovered from the goods shall be the country where the parts are recovered, unless the importer, exporter or any person with a justifiable cause to determine the origin of parts demonstrates another country of origin on the basis of verifiable evidence.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| ex 8443 | Photocopying apparatus incorporating an optical system or of the contact type | CTH |
| ex 8473 | Memory Modules | CTH or Assembly of semi-conductor products |
| ex 8482 | Ball, roller or needle roller bearings, assembled | Assembly preceded by heat treatment, grinding and polishing of the inner and outer rings |
CHAPTER 85U.K. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Primary Rule: Parts and accessories produced from blanks: U.K.
(1)The country of origin of goods that are produced from blanks which by application of the HS General Interpretative Rule 2(a) are classified in the same heading, subheading or subdivision as the complete or finished goods, shall be the country in which the blank was finished provided finishing included configuring to final shape by the removal of material (other than merely by honing or polishing or both), or by forming processes such as bending, hammering, pressing or stamping.U.K.
(2)Paragraph 1 above applies to goods classifiable in provisions for parts or parts and accessories, including goods specifically named under such provisions.U.K.
[F1Definition of ‘ Assembly of semi-conductor products ’ U.K.
The primary rule ‘ Assembly of semi-conductor products ’ , used in the table below, means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered a minimal operation.]
Chapter Notes U.K.
Note 1: Collection of parts: U.K.
Where a change in classification results from the application of HS General Interpretative Rule 2(a) with respect to collections of parts that are presented as unassembled articles of another heading or subheading the individual parts shall retain their origin prior to such collection.
Note 2: Assembly of the collection of parts: U.K.
Goods assembled from a collection of parts classified as the assembled good by application of General Interpretative Rule 2 shall have origin in the country of assembly, provided the assembly would have satisfied the primary rule for the good had each of the parts been presented separately and not as a collection.
Note 3: Disassembly of goods: U.K.
A change of classification which results from the disassembly of goods shall not be considered as the change required by the rule set forth in the table of ‘list rules’. The country of origin of the parts recovered from the goods shall be the country where the parts are recovered, unless the importer, exporter or any person with a justifiable cause to determine the origin of parts demonstrates another country of origin on the basis of verifiable evidence such as origin marks on the part itself or documents.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| ex 8501 | Crystalline silicon photovoltaic modules or panels | CTH, except from heading 8541 |
| [F5ex 8523 59 | Chipcard integrated circuit with integrated coil | CTH or Assembly of semi-conductor products |
| ex 8525 80 | Semiconductor imaging component | CTH or Assembly of semi-conductor products] |
| 8527 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. | CTH, except from heading 8529 |
| 8528 | Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus. | CTH, except from heading 8529 |
| 8535 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1 000 volts. | CTH, except from heading 8538; or Assembly of semi-conductor products |
| ex 8536 | [F1Semiconductor electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1 000 volts.] | CTH, except from heading 8538; or Assembly of semi-conductor products |
| [ F2 ] | ||
| 8541 | Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals. | As specified for split headings |
| ex 8541 (a) | Crystalline silicon photovoltaic cells, modules or panels | CTH |
| ex 8541 (b) | other | CTH or Assembly of semi-conductor products |
| 8542 | Electronic integrated circuits | CTH or Assembly of semi-conductor products |
| [F5ex 8548 90 | Smartconnect modules including a communication controller and a secure smart card controller | CTH or Assembly of semi-conductor products] |
SECTION XVIII U.K. OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
CHAPTER 90U.K. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
[F1Definition of ‘Assembly of semi-conductor products’U.K.
The primary rule ‘ Assembly of semi-conductor products ’ , used in the table below, means a change from chips, dice or other semi-conductor products to chips, dice or other semi-conductor products that are packaged or mounted onto a common medium for connection or connected and then mounted. The assembly of semi-conductor products shall not be considered a minimal operation.]
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code | Description of goods | Primary rules |
|---|---|---|
| ex 9029 | Magnetic field sensing semiconductor component based on magneto-sensitive resistive elements, whether or not with additional component for signal conditioning | CTH, except from heading 9033 ; or Assembly of semi-conductor products] |
CHAPTER 91U.K. Clocks and watches and parts thereof
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| ex 9113 | Watch straps, watch bands and watch bracelets, and parts thereof, of textiles. | CTH |
SECTION XX U.K. MISCELLANEOUS MANUFACTURED ARTICLES
CHAPTER 94U.K. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
Chapter Note U.K.
For the purposes of those rules of origin which refer to a change of classification (i.e. change of heading or change of subheading), changes which result from change of use are not to be considered as origin conferring.
Chapter residual rule: U.K.
Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.
| [F1HS 2017 Code] | Description of goods | Primary rules |
|---|---|---|
| ex 9401 and ex 9403 | Ceramic seats (other than those of heading 9402), whether or not convertible into beds, and other furniture, and parts thereof, decorated. | CTH |
| ex 9405 | Ceramic lamps and ceramic lighting fittings, including searchlights and spotlights and parts thereof, not elsewhere specified or included, decorated; illuminated ceramic signs, name-plates and the like, having a permanently fixed light source, and parts thereof, not elsewhere specified or included, decorated | CTH |
ANNEX 22-02
Application for an information certificate INF 4 and Information certificate INF 4 U.K.
Application for an information certificate INF 4 U.K.
Supplier (name, full address, country)
Consignee (name, full address, country)
Invoice Numbers
Item Number, Mark and Numbers, Number and kind of packages, Description of goods
Gross mass (kg) or other measure (l, m3, etc.…)
Declaration by the supplier
Information certificate INF 4 U.K.
Supplier (name, full address, country)
Consignee (name, full address, country)
Invoice Numbers
Item Number, Mark and Numbers, Number and kind of packages, Description of goods
Gross mass (kg) or other measure (l, m3, etc.…)
Customs endorsement
Declaration by the supplier
ANNEX 22-03
Introductory notes and list of working or processing operations which confer originating status U.K.
PART IU.K. INTRODUCTORY NOTES
Note 1 – General introduction U.K.
1.1.This Annex sets out rules for all products, but the fact that a product is included in it does not mean that it is necessarily covered by the generalised system of preferences (GSP). The list of products covered by the GSP, the scope of GSP preferences and the exclusions applicable to certain beneficiary countries are laid down in Regulation (EU) No 978/2012 (for the period from 1 January 2014 to 31 December 2023).U.K.
1.2.This Annex lays down the conditions pursuant to Article 45 under which products shall be considered to originate in the beneficiary country concerned. There are four different types of rule, which vary according to the product:U.K.
(a)
through working or processing a maximum content of non-originating materials is not exceeded;
(b)
through working or processing the 4-digit Harmonized System heading or 6-digit Harmonized System sub-heading of the manufactured products becomes different from the 4-digit Harmonized System heading or 6-digit sub-heading respectively of the materials used;
(c)
a specific working and processing operation is carried out;
(d)
working or processing is carried out on certain wholly obtained materials.
Note 2 – The structure of the list U.K.
2.1.Columns 1 and 2 describe the product obtained. Column 1 gives the chapter number, 4-digit heading or 6-digit sub-heading number used in the Harmonized System, as appropriate. Column 2 gives the description of goods used in that system for that heading or chapter. For each entry in columns 1 and 2, subject to Note 2.4, one or more rules (‘qualifying operations’) are set out in column 3. These qualifying operations concern only non-originating materials. Where, in some cases, the entry in column 1 is preceded by ‘ex’, this signifies that the rule in column 3 applies only to the part of that heading as described in column 2.U.K.
2.2.Where several Harmonized System headings or sub-headings are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rule in column 3 applies to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings or sub-headings grouped together in column 1.U.K.
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 rule in column 3.U.K.
2.4.Where two alternative rules are set out in column 3, separated by ‘or’, it is at the choice of the exporter which one to use.U.K.
2.5.In most cases, the rule(s) set out in column 3 shall apply to all beneficiary countries listed in Annex II to Regulation (EU) No 978/2012. However, for some products originating in beneficiary countries of the special arrangement for least developed countries, as listed in Annex IV to Regulation (EU) No 978/2012 (‘LDC beneficiary countries’), a less stringent rule shall apply. In these cases, column 3 is split into two subcolumns, (a) and (b), with subcolumn (a) showing the rule applicable to LDC beneficiary countries and subcolumn (b) showing the rule applicable to all other beneficiary countries as well as to exports from the European Union to a beneficiary country for the purposes of bilateral cumulation.U.K.
Note 3 – Examples of how to apply the rules U.K.
3.1.Article 45(2), 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 European Union.U.K.
3.2.Pursuant to Article 47, the working or processing carried out must go beyond the list of operations mentioned in that Article. If it does not, the goods shall not qualify for the granting of the benefit of preferential tariff treatment, even if the conditions set out in the list below are met.U.K.
Subject to the provision referred to in the first subparagraph, the rules in the list represent 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 uses the expression ‘Manufacture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.U.K.
However, the expression ‘Manufacture from materials of any heading, including other materials of heading …’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.
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.U.K.
3.5.Where a rule in the list specifies that a product must be manufactured from a particular material, the rule does not prevent the use also of other materials which, because of their inherent nature, cannot satisfy this condition.U.K.
Note 4 – General provisions concerning certain agricultural goods U.K.
4.1.Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in the territory of a beneficiary country shall be treated as originating in the territory of that country, even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from another country.U.K.
4.2.In cases where the content of non originating sugar in a given product is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations.U.K.
Note 5 — Terminology used in respect of certain textile products U.K.
5.1.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.U.K.
5.2.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.U.K.
5.3.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.U.K.
5.4.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.U.K.
Note 6 — Tolerances applicable to products made of a mixture of textile materials U.K.
6.1.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 6.3 and 6.4)U.K.
6.2.However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from two or more basic textile materials.U.K.
The following are the basic textile materials:
silk;
wool;
coarse animal hair;
fine animal hair;
horsehair;
cotton;
paper-making materials and paper;
flax;
true hemp;
jute and other textile bast fibres;
sisal and other textile fibres of the genus Agave;
coconut, abaca, ramie and other vegetable textile fibres;
synthetic man-made filaments;
artificial man-made filaments;
current-conducting 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 poly(phenylene sulphide);
synthetic man-made staple fibres of poly(vinyl 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 (metallised 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;
glass fibres;
metal fibres.
Example: U.K.
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 may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.
Example: U.K.
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, or woollen yarn which does not satisfy the origin rules, or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.
Example: U.K.
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: U.K.
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.
6.3.In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’, the tolerance is 20 % in respect of this yarn.U.K.
6.4.In the case of products 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’, the tolerance is 30 % in respect of this strip.U.K.
Note 7 — Other tolerances applicable to certain textile products U.K.
7.1.Where, in the list, reference is made to this Note, textile materials 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.U.K.
7.2.Without prejudice to Note 7.3, 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.U.K.
Example: U.K.
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.
7.3.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.U.K.
Note 8 — Definition of specific processes and simple operations carried out in respect of certain products of Chapter 27 U.K.
8.1.For the purposes of headings ex 2707 and 2713, the ‘specific processes’ are the following:U.K.
(a)
vacuum-distillation;
(b)
redistillation by a very thorough fractionation-process(1);
(c)
cracking;
(d)
reforming;
(e)
extraction by means of selective solvents;
(f)
the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;
(g)
polymerisation;
(h)
alkylation;
(i)
isomerisation.
8.2.For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:U.K.
(a)
vacuum-distillation;
(b)
redistillation by a very thorough fractionation-process(2);
(c)
cracking;
(d)
reforming;
(e)
extraction by means of selective solvents;
(f)
the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;
(g)
polymerisation;
(h)
alkylation;
(i)
isomerisation;
(j)
in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);
(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 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), 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.
(o)
in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.
8.3.For the purposes of headings ex 2707 and 2713, 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.U.K.
PART IIU.K. LIST OF PRODUCTS AND WORKING OR PROCESSING OPERATIONS WHICH CONFER ORIGINATING STATUS
| a See Introductory Note 4.2. | |||
| b For the special conditions relating to ‘specific processes’, see Introductory Notes 8.1 and 8.3. | |||
| c For the special conditions relating to ‘specific processes’, see Introductory Note 8.2. | |||
| d A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon. | |||
| e 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. | |||
| f The following foils shall be 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 %. | |||
| g For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6. | |||
| h The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. | |||
| i See Introductory Note 7. | |||
| j See Introductory Note 6. | |||
| l For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 7. | |||
| k SEMII – Semiconductor Equipment and Materials Institute Incorporated | |||
| Harmonised System heading | Description of product | Qualifying operation (Working or processing, carried out on non-originating materials, which confers originating status) | |
|---|---|---|---|
| (1) | (2) | (3) | |
| Chapter 1 | Live animals | All the animals of Chapter 1 are wholly obtained | |
| Chapter 2 | Meat and edible meat offal | Manufacture in which all the meat and edible meat offal in the products of this chapter is wholly obtained | |
| ex Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates, except for: | All fish and crustaceans, molluscs and other aquatic invertebrates are wholly obtained | |
| 0304 | Fish fillets and other fish meat (whether or not minced), fresh, chilled of frozen | Manufacture in which all the materials of Chapter 3 used are wholly obtained | |
| 0305 | Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption | Manufacture in which all the materials of Chapter 3 used are wholly obtained | |
| ex 0306 | Crustaceans, whether in shell or not, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption | Manufacture in which all the materials of Chapter 3 used are wholly obtained | |
| ex 0307 | Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption | Manufacture in which all the materials of Chapter 3 used are wholly obtained | |
| Chapter 4 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; | Manufacture in which:
| |
| ex Chapter 5 | Products of animal origin, not elsewhere specified or included, except for: | Manufacture from materials of any heading | |
| ex 0511 91 | Inedible fish eggs and roes | All the eggs and roes are wholly obtained | |
| Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | Manufacture in which all the materials of Chapter 6 used are wholly obtained | |
| Chapter 7 | Edible vegetables and certain roots and tubers | Manufacture in which all the materials of Chapter 7 used are wholly obtained | |
| Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons | Manufacture in which:
| |
| Chapter 9 | Coffee, tea, maté and spices; | Manufacture from materials of any heading | |
| Chapter 10 | Cereals | Manufacture in which all the materials of Chapter 10 used are wholly obtained | |
| ex Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten; except for: | Manufacture in which all the materials of Chapters 10 and 11, headings 0701 and 2303, and sub-heading 0710 10 used are wholly obtained | |
| ex 1106 | Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 | Drying and milling of leguminous vegetables of heading 0708 | |
| Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | Manufacture from materials of any heading, except that of the product | |
| Chapter 13 | Lac; gums, resins and other vegetable saps and extracts | Manufacture from materials of any heading, in which the weight of sugara used does not exceed 40 % of the weight of the final product | |
| Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included | Manufacture from materials of any heading | |
| ex Chapter 15 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: | Manufacture from materials of any sub-heading, except that of the product | |
| 1501 to 1504 | Fats from pig, poultry, bovine, sheep or goat, fish, etc. | Manufacture from materials of any heading except that of the product | |
| 1505, 1506 and 1520 | Wool grease and fatty substances derived therefrom (including lanolin). Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.. Glycerol, crude; glycerol waters and glycerol lyes. | Manufacture from materials of any heading | |
| 1509 and 1510 | Olive oil and its fractions | Manufacture in which all the vegetable materials used are wholly obtained | |
| 1516 and 1517 | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | Manufacture from materials of any heading, except that of the product, in which the weight of all the materials of Chapter 4 used does not exceed 40 % of the weight of the final product | |
| Chapter 16 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates | Manufacture:
| |
| ex Chapter 17 | Sugars and sugar confectionery; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 1702 | Other sugars, including chemically pure lactose and glucose, in solid form; sugar syrups; artificial honey, whether or not mixed with natural honey; caramel | Manufacture from materials of any heading, except that of the product, in which the weight of the materials of headings 1101 to 1108, 1701 and 1703 used does not exceed 30 % of the weight of the final product | |
| ex 1702 | Chemically pure maltose and fructose | Manufacture from materials of any heading including other materials of heading 1702 | |
| 1704 | Sugar confectionery (including white chocolate), not containing cocoa | Manufacture from materials of any heading, except that of the product, in which: | |
| Chapter 18 | Cocoa and cocoa preparations | Manufacture from materials of any heading, except that of the product, in which | |
| Chapter 19 | Preparations of cereals, flour, starch or milk; pastrycooks’ products | Manufacture from materials of any heading, except that of the product, in which:
| |
| ex Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants; except for: | Manufacture from materials of any heading, except that of the product, in which the weight of sugara used does not exceed 40 % of the weight of the final product | |
| 2002 and 2003 | Tomatoes, mushrooms and truffles prepared or preserved otherwise than by vinegar of acetic acid | Manufacture in which all the materials of Chapters 7 and 8 used are wholly obtained | |
| ex Chapter 21 | Miscellaneous edible preparations; except for: | Manufacture from materials of any heading, except that of the product, in which: | |
| 2103 | Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: | ||
-Sauces and preparations therefore; mixed condiments and mixed seasonings | Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used | ||
-Mustard flour and meal and prepared mustard | Manufacture from materials of any heading | ||
| Chapter 22 | Beverages, spirits and vinegar | Manufacture from materials of any heading, except that of the product and headings 2207 and 2208, in which:
| |
| ex Chapter 23 | Residues and waste from the food industries; prepared animal fodder; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 2303 | Residues of starch manufacture | Manufacture from materials of any heading, except that of the product, in which the weight of the materials of Chapter 10 used does not exceed 20 % of the weight of the final product | |
| 2309 | Preparations of a kind used in animal feeding | Manufacture from materials of any heading, except that of the product, in which:
| |
| ex Chapter 24 | Tobacco and manufactured tobacco substitutes; except for: | Manufacture from materials of any heading in which the weight of materials of Chapter 24 used does not exceed 30 % of the total weight of materials of Chapter 24 used | |
| 2401 | Unmanufactured tobacco; tobacco refuse | All unmanufactured tobacco and tobacco refuse of Chapter 24 is wholly obtained | |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | Manufacture from materials of any heading, except that of the product and of heading 2403, and in which the weight of materials of heading 2401 used does not exceed 50 % of the total weight of materials of heading 2401 used | |
| ex Chapter 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| ex 2519 | Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia | Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used | |
| Chapter 26 | Ores, slag and ash | Manufacture from materials of any heading, except that of the product | |
| ex Chapter 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes, except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| ex 2707 | Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels | Operations of refining and/or one or more specific process(es)b or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| 2710 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils | Operations of refining and/or one or more specific process(es)c or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| 2711 | Petroleum gases and other gaseous hydrocarbons | Operations of refining and/or one or more specific process(es)c or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| 2712 | Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | Operations of refining and/or one or more specific process(es)c or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | Operations of refining and/or one or more specific process(es)b or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| ex Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: | (a)Least developed countries (hereinafter ‘LDCs’)Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex 2811 | Sulphur trioxide | (a)LDCsManufacture from sulphur dioxide or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from sulphur dioxide or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex 2840 | Sodium perborate | (a)LDCsManufacture from disodium tetraborate pentahydrate or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from disodium tetraborate pentahydrate or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 2843 | Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals | Manufacture from materials of any heading, including other materials of heading 2843 | |
| ex 2852 | - -Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives | (a)LDCsManufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
- -Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds | (a)LDCsManufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex Chapter 29 | Organic chemicals; except for: | (a)LDCsManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex 2905 | Metal alcoholates of alcohols of this heading and of ethanol; except for: | (a)LDCsManufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 2905 43; 2905 44; 2905 45 | Mannitol; D-glucitol (sorbitol); Glycerol | (a)LDCsManufacture from materials of any sub-heading, except that of the product. However, materials of the same sub-heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any sub-heading, except that of the product. However, materials of the same sub-heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 2915 | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | (a)LDCsManufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex 2932 | -Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives | (a)LDCsManufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
-Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives | (a)LDCsManufacture from materials of any heading or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 2933 | Heterocyclic compounds with nitrogen hetero-atom(s) only | (a)LDCsManufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 2934 | Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds | (a)LDCsManufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| Chapter 30 | Pharmaceutical products | Manufacture from materials of any heading | |
| Chapter 31 | Fertilisers | (a)LDCsManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | (a)LDCsManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: | (a)LDCsManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils | (a)LDCsManufacture from materials of any heading, including materials of a different ‘group’d in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex Chapter 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster, except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| ex 3404 | Artificial waxes and prepared waxes: - -With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax | Manufacture from materials of any heading | |
| Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes | (a)LDCsManufacture from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product, in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | (a)LDCsManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| Chapter 37 | Photographic or cinematographic goods | (a)LDCsManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex Chapter 38 | Miscellaneous chemical products; except for: | (a)LDCsManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex 3803 | Refined tall oil | (a)LDCsRefining of crude tall oil or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesRefining of crude tall oil or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex 3805 | Spirits of sulphate turpentine, purified | (a)LDCsPurification by distillation or refining of raw spirits of sulphate turpentine or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesPurification by distillation or refining of raw spirits of sulphate turpentine or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 3806 30 | Ester gums | (a)LDCsManufacture from resin acids or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from resin acids or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex 3807 | Wood pitch (wood tar pitch) | (a)LDCsDistillation of wood tar or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesDistillation of wood tar or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 3809 10 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: With a basis of amylaceous substances | (a)LDCsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 3823 | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols | (a)LDCsManufacture from materials of any heading, including other materials of heading 3823 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, including other materials of heading 3823 or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 3824 60 | Sorbitol other than that of sub-heading 2905 44 | (a)LDCsManufacture from materials of any sub-heading, except that of the product and except materials of sub-heading 2905 44. However, materials of the same sub-heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any sub-heading, except that of the product and except materials of sub-heading 2905 44. However, materials of the same sub-heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex Chapter 39 | Plastics and articles thereof; except for: | (a)LDCsManufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex 3907 | -Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS) | (a)LDCsManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the producte or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the producte or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
-Polyester | (a)LDCsManufacture from materials of any heading, except that of the product or Manufacture from polycarbonate of tetrabromo-(bisphenol A) or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product or Manufacture from polycarbonate of tetrabromo-(bisphenol A) or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex 3920 | Ionomer sheets or film | (a)LDCsManufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex 3921 | Foils of plastic, metallised | (a)LDCsManufacture from highly-transparent polyester-foils with a thickness of less than 23 micronf or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from highly-transparent polyester-foils with a thickness of less than 23 micronf or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex Chapter 40 | Rubber and articles thereof; except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| 4012 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: | ||
-Retreaded pneumatic, solid or cushion tyres, of rubber | Retreading of used tyres | ||
-Other | Manufacture from materials of any heading, except those of headings 4011 and 4012 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | ||
| ex Chapter 41 | Raw hides and skins (other than furskins) and leather; except for: | Manufacture from materials of any heading, except that of the product | |
| 4101 to 4103 | Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not with wool on or split, other than those excluded by note 1(c) to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment dressed or further prepared), whether or not dehaired or split, other than those excluded by note 1(b) or 1(c) to Chapter 41 | Manufacture from materials of any heading | |
| 4104 to 4106 | Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared | Re-tanning of tanned or pre-tanned hides and skins of sub-headings 4104 11, 4104 19, 4105 10, 4106 21, 4106 31 or 4106 91, or Manufacture from materials of any heading, except that of the product | |
| 4107, 4112, 4113 | Leather further prepared after tanning or crusting | Manufacture from materials of any heading, except that of the product. However, materials of sub-headings 4104 41, 4104 49, 4105 30, 4106 22, 4106 32 and 4106 92 may be used only if a re-tanning operation of the tanned or crust hides and skins in the dry state takes place | |
| Chapter 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| ex Chapter 43 | Furskins and artificial fur; manufactures thereof; except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| 4301 | Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furrier’s use), other than raw hides and skins of heading 4101, 4102 or 4103 | Manufacture from materials of any heading | |
| ex 4302 | Tanned or dressed furskins, assembled: | ||
-Plates, crosses and similar forms | Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins | ||
-Other | Manufacture from non-assembled, tanned or dressed furskins | ||
| 4303 | Articles of apparel, clothing accessories and other articles of furskin | Manufacture from non-assembled tanned or dressed furskins of heading 4302 | |
| ex Chapter 44 | Wood and articles of wood; wood charcoal; except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| ex 4407 | Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed | Planing, sanding or end-jointing | |
| ex 4408 | Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed | Splicing, planing, sanding or endjointing | |
| ex 4410 to ex 4413 | Beadings and mouldings, including moulded skirting and other moulded boards | Beading or moulding | |
| ex 4415 | Packing cases, boxes, crates, drums and similar packings, of wood | Manufacture from boards not cut to size | |
| ex 4418 | -Builders’ joinery and carpentry of wood | Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used | |
-Beadings and mouldings | Beading or moulding | ||
| ex 4421 | Match splints; wooden pegs or pins for footwear | Manufacture from wood of any heading, except drawn wood of heading 4409 | |
| Chapter 45 | Cork and articles of cork | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| Chapter 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| Chapter 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| Chapter 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| ex Chapter 50 | Silk; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 5003 | Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed | Carding or combing of silk waste | |
| 5004 to ex 5006 | Silk yarn and yarn spun from silk waste | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning or twistingg | |
| 5007 | Woven fabrics of silk or of silk waste: | (a)LDCsWeavingg or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | (b)Other beneficiary countriesSpinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn or twisting, in each case accompanied by weaving or Weaving accompanied by dyeing or Yarn dyeing accompanied by weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47.5 % of the ex-works price of the productg |
| ex Chapter 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: | Manufacture from materials of any heading, except that of the product | |
| 5106 to 5110 | Yarn of wool, of fine or coarse animal hair or of horsehair | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinningg | |
| 5111 to 5113 | Woven fabrics of wool, of fine or coarse animal hair or of horsehair: | (a)LDCsWeavingg or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | (b)Other beneficiary countriesSpinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or Yarn dyeing accompanied by weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productg |
| ex Chapter 52 | Cotton; except for: | Manufacture from materials of any heading, except that of the product | |
| 5204 to 5207 | Yarn and thread of cotton | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinningg | |
| 5208 to 5212 | Woven fabrics of cotton: | (a)LDCsWeavingg or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | (b)Other beneficiary countriesSpinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating or Yarn dyeing accompanied by weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productg |
| ex Chapter 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for: | Manufacture from materials of any heading, except that of the product | |
| 5306 to 5308 | Yarn of other vegetable textile fibres; paper yarn | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinningg | |
| 5309 to 5311 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: | (a)LDCsWeavingg or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | (b)Other beneficiary countriesSpinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating or Yarn dyeing accompanied by weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productg |
| 5401 to 5406 | Yarn, monofilament and thread of man-made filaments | Extrusion of man-made fibres accompanied by spinning or spinning of natural fibresg | |
| 5407 and 5408 | Woven fabrics of man-made filament yarn: | (a)LDCsWeavingg or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | (b)Other beneficiary countriesSpinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating or Twisting or texturing accompanied by weaving provided that the value of the non-twisted/non-textured yarns used does not exceed 47,5 % of the ex-works price of the product or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productg |
| 5501 to 5507 | Man-made staple fibres | Extrusion of man-made fibres | |
| 5508 to 5511 | Yarn and sewing thread of man-made staple fibres | Spinning of natural fibres or extrusion of man-made fibres accompanied by spinningg | |
| 5512 to 5516 | Woven fabrics of man-made staple fibres: | (a)LDCsWeavingg or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | (b)Other beneficiary countriesSpinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating or Yarn dyeing accompanied by weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productg |
| Ex Chapter 56 | Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: | Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres or Flocking accompanied by dyeing or printingg | |
| 5602 | Felt, whether or not impregnated, coated, covered or laminated: | ||
- -Needleloom felt | Extrusion of man-made fibres accompanied by fabric formation, However:
of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product or Fabric formation alone in the case of felt made from natural fibresg | ||
- -Other | Extrusion of man-made fibres accompanied by fabric formation, or Fabric formation alone in the case of other felt made from natural fibresg | ||
| 5603 | Nonwovens, whether or not impregnated, coated, covered or laminated | (a)LDCsAny non-woven process including needle punching | (b)Other beneficiary countriesExtrusion of man-made fibres, or use of natural fibres, accompanied by nonwoven techniques including needle punching |
| 5604 | Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: | ||
- -Rubber thread and cord, textile covered | Manufacture from rubber thread or cord, not textile covered | ||
- -Other | Extrusion of man-made fibres accompanied by spinning or spinning of natural fibresg | ||
| 5605 | Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal | Extrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibresg | |
| 5606 | Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn | Extrusion of man-made fibres accompanied by spinning or spinning of natural and/or man-made staple fibres or Spinning accompanied with flocking or Flocking accompanied by dyeingg | |
| Chapter 57 | Carpets and other textile floor coverings: | Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Manufacture from coir yarn or sisal yarn or jute yarn or Flocking accompanied by dyeing or by printing or Tufting accompanied by dyeing or by printing Extrusion of man-made fibres accompanied by non-woven techniques including needle punchingg However:
of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product Jute fabric may be used as a backing | |
| Ex Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for: | (a)LDCsWeavingg or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | (b)Other beneficiary countriesSpinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or flocking or coating or Flocking accompanied by dyeing or by printing or Yarn dyeing accompanied by weaving or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productg |
| 5805 | Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up | Manufacture from materials of any heading, except that of the product | |
| 5810 | Embroidery in the piece, in strips or in motifs | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 5901 | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations | Weaving accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or by printing | |
| 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: | ||
- -Containing not more than 90 % by weight of textile materials | Weaving | ||
- -Other | Extrusion of man-made fibres accompanied by weaving | ||
| 5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | Weaving accompanied by dyeing or by coating or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | |
| 5904 | Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | Weaving accompanied by dyeing or by coatingg | |
| 5905 | Textile wall coverings: | ||
- -Impregnated, coated, covered or laminated with rubber, plastics or other materials | Weaving accompanied by dyeing or by coating | ||
- -Other | Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productg: | ||
| 5906 | Rubberised textile fabrics, other than those of heading 5902: | ||
- -Knitted or crocheted fabrics | Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or Knitting accompanied by dyeing or by coating or Dyeing of yarn of natural fibres accompanied by knittingg | ||
- -Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials | Extrusion of man-made fibres accompanied by weaving | ||
- -Other | Weaving accompanied by dyeing or by coating or Dyeing of yarn of natural fibres accompanied by weaving | ||
| 5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | Weaving accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or by printing or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | |
| 5908 | Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: | ||
- -Incandescent gas mantles, impregnated | Manufacture from tubular knitted gas-mantle fabric | ||
- -Other | Manufacture from materials of any heading, except that of the product | ||
| 5909 to 5911 | Textile articles of a kind suitable for industrial use: | ||
- -Polishing discs or rings other than of felt of heading 5911 | Weaving | ||
- -Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911 | (a)LDCsWeavingg | (b)Other beneficiary countriesExtrusion of man-made fibres or Spinning of natural and/or of man-made staple fibres, in each case accompanied by weaving or Weaving accompanied by dyeing or by coating Only the following yarns may be used:
| |
- -Other | Extrusion of man-made filament yarn or spinning of natural or man-made staple fibres, accompanied by weavingg or Weaving accompanied by dyeing or by coating | ||
| Chapter 60 | Knitted or crocheted fabrics | Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or Knitting accompanied by dyeing or by flocking or by coating or Flocking accompanied by dyeing or by printing or Dyeing of yarn of natural fibres accompanied by knitting or Twisting or texturing accompanied by knitting provided that the value of the non-twisted/non-textured yarns used does not exceed 47,5 % of the ex-works price of the product | |
| Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted: | ||
- -Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | (a)LDCsManufacture from fabric | (b)Other beneficiary countries | |
- -Other | Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting (knitted to shape products) or Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape products)g | ||
| Ex Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted; except for: | (a)LDCsManufacture from fabric | (b)Other beneficiary countriesWeaving accompanied by making-up (including cutting) or Making-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productg i |
| ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211 | Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered | (a)LDCsChapter rule applies | (b)Other beneficiary countriesWeaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the producti i |
| ex 6212 | Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, knitted or crocheted | ||
- -Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | (a)LDCsManufacture from fabric | (b)Other beneficiary countries | |
-Other | Spinning of natural and/or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting (knitted to shape products) or Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape products)j | ||
| ex 6210 and ex 6216 | Fire-resistant equipment of fabric covered with foil of aluminised polyester | (a)LDCsChapter rule applies | (b)Other beneficiary countriesWeaving accompanied by making-up (including cutting) or Coating provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product, accompanied by making-up (including cutting)i |
| 6213 and 6214 | Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: | ||
- -Embroidered | Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the producti or Making-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productg i | ||
- -Other | Weaving accompanied by making-up (including cutting) or Making-up preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the productg i | ||
| 6217 | Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: | ||
- -Embroidered | Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the producti | ||
- -Fire-resistant equipment of fabric covered with foil of aluminised polyester | Weaving accompanied by making-up (including cutting) or Coating provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product, accompanied by making-up (including cutting)i | ||
- -Interlinings for collars and cuffs, cut out | Manufacture from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
- -Other | (a)LDCsChapter rule applies | (b)Other beneficiary countriesWeaving accompanied by making-up (including cutting)i | |
| Ex Chapter 63 | Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for: | Manufacture from materials of any heading, except that of the product | |
| 6301 to 6304 | Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: | ||
- -Of felt, of nonwovens | (a)LDCsAny non-woven process including needle punching accompanied by making up (including cutting) | (b)Other beneficiary countriesExtrusion of man-made fibres or use of natural fibres in each case accompanied by non-woven process including needle punching and making-up (including cutting)g | |
- -Other: | |||
- -Embroidered | Weaving or knitting accompanied by making-up (including cutting) or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the producti l | ||
- -Other | Weaving or knitting accompanied by making-up (including cutting) | ||
| 6305 | Sacks and bags, of a kind used for the packing of goods | (a)LDCsWeaving or knitting and making-up (including cutting)g | (b)Other beneficiary countriesExtrusion of man-made fibres or spinning of natural and/or man-made staple fibres accompanied by weaving or knitting and making-up (including cutting)g |
| 6306 | Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: | ||
- -Of nonwovens | (a)LDCsAny non-woven process including needle punching accompanied by making up (including cutting) | (b)Other beneficiary countriesExtrusion of man-made fibres or natural fibres in each case accompanied by any non-woven techniques including needle punching | |
- -Other | Weaving accompanied by making-up (including cutting)g i or Coating provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product, accompanied by making-up (including cutting) | ||
| 6307 | Other made-up articles, including dress patterns | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 6308 | Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale | (a)LDCsEach item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 25 % of the ex-works price of the set | (b)Other beneficiary countriesEach item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set |
| Ex Chapter 64 | Footwear, gaiters and the like; parts of such articles; except for: | Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 | |
| 6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | Manufacture from materials of any heading, except that of the product | |
| Chapter 65 | Headgear and parts thereof | Manufacture from materials of any heading, except that of the product | |
| Chapter 66 | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| Chapter 67 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair | Manufacture from materials of any heading, except that of the product | |
| ex Chapter 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials, except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| ex 6803 | Articles of slate or of agglomerated slate | Manufacture from worked slate | |
| ex 6812 | Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate | Manufacture from materials of any heading | |
| ex 6814 | Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials | Manufacture from worked mica (including agglomerated or reconstituted mica) | |
| Chapter 69 | Ceramic products | (a)LDCsManufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex Chapter 70 | Glass and glassware, except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| 7006 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials: | ||
-Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standardsh | Manufacture from non-coated glass-plate substrate of heading 7006 | ||
-Other | Manufacture from materials of heading 7001 | ||
| 7010 | Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass | Manufacture from materials of any heading, except that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product | |
| 7013 | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) | Manufacture from materials of any heading, except that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product or Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that 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 glass fibres | Manufacture from:
| |
| ex Chapter 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| 7106, 7108 and 7110 | Precious metals: | ||
-Unwrought | Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110 or Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110 or Fusion and/or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals | ||
-Semi-manufactured or in powder form | Manufacture from unwrought precious metals | ||
| ex 7107, ex 7109 and ex 7111 | Metals clad with precious metals, semi-manufactured | Manufacture from metals clad with precious metals, unwrought | |
| 7115 | Other articles of precious metal or of metal clad with precious metal | Manufacture from materials of any heading, except that of the product | |
| 7117 | Imitation jewellery | Manufacture from materials of any heading, except that of the product or Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex Chapter 72 | Iron and steel; except for: | Manufacture from materials of any heading, except that of the product | |
| 7207 | Semi-finished products of iron or non-alloy steel | Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or 7206 | |
| 7208 to 7216 | Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel | Manufacture from ingots or other primary forms or semi-finished materials of heading 7206 or 7207 | |
| 7217 | Wire of iron or non-alloy steel | Manufacture from semi-finished materials of heading 7207 | |
| 7218 91 and 7218 99 | Semi-finished products | Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 7218 10 | |
| 7219 to 7222 | Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel | Manufacture from ingots or other primary forms or semi-finished materials of heading 7218 | |
| 7223 | Wire of stainless steel | Manufacture from semi-finished materials of heading 7218 | |
| 7224 90 | Semi-finished products | Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 7224 10 | |
| 7225 to 7228 | Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel | Manufacture from ingots or other primary forms or semi-finished materials of heading 7206, 7207, 7218 or 7224 | |
| 7229 | Wire of other alloy steel | Manufacture from semi-finished materials of heading 7224 | |
| ex Chapter 73 | Articles of iron or steel; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 7301 | Sheet piling | Manufacture from materials of heading 7207 | |
| 7302 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails | Manufacture from materials of heading 7206 | |
| 7304, 7305 and 7306 | Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel | Manufacture from materials of heading 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7218, 7219, 7220 or 7224 | |
| ex 7307 | Tube or pipe fittings of stainless steel | Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product | |
| 7308 | Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel | Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used | |
| ex 7315 | Skid chain | Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product | |
| ex Chapter 74 | Copper and articles thereof; except for: | Manufacture from materials of any heading, except that of the product | |
| 7403 | Refined copper and copper alloys, unwrought | Manufacture from materials of any heading | |
| Chapter 75 | Nickel and articles thereof | Manufacture from materials of any heading, except that of the product | |
| ex Chapter 76 | Aluminium and articles thereof; except for: | Manufacture from materials of any heading, except that of the product | |
| 7601 | Unwrought aluminium | Manufacture from materials of any heading | |
| 7607 | Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0,2 mm | Manufacture from materials of any heading, except that of the product and heading 7606 | |
| Chapter 77 | Reserved for possible future use in the Harmonised System | ||
| ex Chapter 78 | Lead and articles thereof, except for: | Manufacture from materials of any heading, except that of the product | |
| 7801 | Unwrought lead: | ||
-Refined lead | Manufacture from materials of any heading | ||
-Other | Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used | ||
| Chapter 79 | Zinc and articles thereof | Manufacture from materials of any heading, except that of the product | |
| Chapter 80 | Tin and articles thereof | Manufacture from materials of any heading, except that of the product | |
| Chapter 81 | Other base metals; cermets; articles thereof | Manufacture from materials of any heading | |
| ex Chapter 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| 8206 | Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale | Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set | |
| 8211 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor | Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used | |
| 8214 | Other articles of cutlery (for example; hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) | Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used | |
| 8215 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used | |
| ex Chapter 83 | Miscellaneous articles of base metal; except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| ex 8302 | Other mountings, fittings and similar articles suitable for buildings, and automatic door closers | Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | |
| ex 8306 | Statuettes and other ornaments, of base metal | Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product | |
| ex Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| 8401 | Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engines | (a)LDCsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8408 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines | (a)LDCsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8427 | Fork-lift trucks; other works trucks fitted with lifting or handling equipment | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| 8482 | Ball or roller bearings | (a)LDCsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| 8501, 8502 | Electric motors and generators; Electric generating sets and rotary converters | (a)LDCsManufacture from materials of any heading, except that of the product and of heading 8503 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product and of heading 8503 or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8513 | Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512 | (a)LDCsManufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product. or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8519 | Sound recording and sound reproducing apparatus | (a)LDCsManufacture from materials of any heading, except that of the product and of heading 8522 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product and of heading 8522 or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | (a)LDCsManufacture from materials of any heading, except that of the product and of heading 8522 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product and of heading 8522 or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8523 | Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37 | (a)LDCsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8525 | Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and other video camera recorders | (a)LDCsManufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8526 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | (a)LDCsManufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8527 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock | (a)LDCsManufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8528 | Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus | (a)LDCsManufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product and of heading 8529 or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8535 to 8537 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits; connectors for optical fibres, optical fibre bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for electric control or the distribution of electricity | (a)LDCsManufacture from materials of any heading, except that of the product and of heading 8538 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product and of heading 8538 or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8540 11 and 8540 12 | Cathode ray television picture tubes, including video monitor cathode ray tubes | (a)LDCsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex 8542 31, ex 8542 32, ex 8542 33, ex 8542 39 | Monolithic integrated circuits | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product or The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled and/or tested in a non-party | |
| 8544 | Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | (a)LDCsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8545 | Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| 8546 | Electrical insulators of any material | (a)LDCsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8547 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material | (a)LDCsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8548 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter | (a)LDCsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| Chapter 86 | Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| ex Chapter 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: | (a)LDCsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars | (a)LDCsManufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| ex Chapter 88 | Aircraft, spacecraft, and parts thereof, except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| ex 8804 | Rotochutes | Manufacture from materials of any heading, including other materials of heading 8804 or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| Chapter 89 | Ships, boats and floating structures | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| ex Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof, except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| 9002 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked | (a)LDCsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| 9033 | Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 | (a)LDCsManufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | (b)Other beneficiary countriesManufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| Chapter 91 | Clocks and watches and parts thereof | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| Chapter 92 | Musical instruments; parts and accessories of such articles | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| Chapter 93 | Arms and ammunition; parts and accessories thereof | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| Chapter 94 | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| ex Chapter 95 | Toys, games and sports requisites; parts and accessories thereof, except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| ex 9506 | Golf clubs and parts thereof | Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used | |
| ex Chapter 96 | Miscellaneous manufactured articles, except for: | Manufacture from materials of any heading, except that of the product or Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| 9601 and 9602 | Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding. Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatine (except gelatine of heading 3503) and articles of unhardened gelatin | Manufacture from materials of any heading | |
| 9603 | Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers, squeegees (other than roller squeegees) | Manufacture in which the value of all the materials used does not exceed 70 % of the ex-works price of the product | |
| 9605 | Travel sets for personal toilet, sewing or shoe or clothes cleaning | Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set | |
| 9606 | Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks | Manufacture:
| |
| 9608 | Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 | Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used | |
| 9612 | Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes | Manufacture:
| |
| 9613 20 | Pocket lighters, gas fuelled, refillable | Manufacture in which the total value of the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product | |
| 9614 | Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof | Manufacture from materials of any heading | |
| Chapter 97 | Works of art, collectors’ pieces and antiques | Manufacture from materials of any heading, except that of the product | |
ANNEX 22-04
Materials excluded from regional cumulation a b U.K.
| a Materials for which an ‘X’ is indicated | ||||
| b Cumulation of these materials between least-developed-countries (LDCs) of each regional group (i.e. Cambodia and Laos in Group I; Bangladesh, Bhutan and Nepal in Group III) is allowed. Similarly, cumulation of these materials is also allowed in a non-LDC of a regional group with materials originating in any other country of the same regional group. | ||||
| c Cumulation of these materials originating in Argentina, Brazil and Uruguay, is not allowed in Paraguay. Moreover, cumulation of any material of Chapters 16 to 24 originating in Brazil, is not allowed in Argentina, Paraguay or Uruguay. | ||||
| Group I: Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar/Burma, Philippines, Thailand, Vietnam | Group III: Bangladesh, Bhutan, India, Nepal, Pakistan, Sri Lanka | Group IVc Argentina, Brazil, Paraguay, Uruguay | ||
|---|---|---|---|---|
| Harmonised System or Combined Nomenclature code | Description of materials | |||
| 0207 | Meat and edible meat offal, of the poultry of heading 0105, fresh, chilled or frozen | X | ||
| ex 0210 | Meat and edible meat offal of poultry, salted, in brine, dried or smoked | X | ||
| Chapter 03 | Fish and crustaceans, molluscs and other aquatic invertebrates | X | ||
| ex 0407 | Eggs in shell of poultry, other than for hatching | X | ||
| ex 0408 | Eggs, not in shell, and egg yolks, other than unfit for human consumption | X | ||
| 0709 51ex 0710 800710 40 000711 510712 31 | Mushrooms, fresh or chilled, frozen, provisionally preserved, dried Sweetcorn (uncooked or cooked by steaming or boiling in water) frozen | X | X | X |
| 0714 20 | Sweet potatoes | X | ||
| 0811 100811 20 | Strawberries, raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter | X | ||
| 1006 | Rice | X | X | |
| ex 1102 90ex 1103 19ex 1103 20ex 1104 19ex 1108 19 | Flours, groats, meal, pellets, rolled or flaked grains, starch of rice | X | X | |
| 1108 20 | Inulin | X | ||
| 1604 and 1605 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; prepared or preserved crustaceans, molluscs and other aquatic invertebrates | X | ||
| 1701 and 1702 | Cane or beet sugar and chemically pure sucrose, and other sugars, sugar syrups, artificial honey and caramel | X | X | |
| 1704 90 | Sugar confectionery, not containing cocoa, other than chewing gum | X | X | X |
| ex 1806 10 | Cocoa powder, containing 65 % or more by weight of sucrose/isoglucose | X | X | X |
| 1806 20 | Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg | X | X | X |
| 1901 90 911901 90 99 | Other food preparations than preparations for infant use, put up for retail sale, than mixes and doughs for the preparation of bakers’ wares of heading 1905 and than malt extract | X | X | X |
| ex 1902 20 | Stuffed pasta, whether or not cooked or otherwise prepared, containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates or containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin | X | ||
| 2001 90 30 | Sweetcorn (Zea mays var. saccharata), prepared or preserved by vinegar or acetic acid | X | X | X |
| 2003 10 | Mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid | X | X | X |
| 2005 80 00 | Sweetcorn (Zea mays var. saccharata), prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | X | X | X |
| ex 2007 10 | Homogenised jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, containing more than 13 % by weight of sugar | X | ||
| 2007 99 | Non homogenised preparations of jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, other than of citrus fruit | X | ||
| 2008 202008 302008 402008 502008 602008 702008 802008 932008 972008 99 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved | X | ||
| 2009 | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | X | ||
| ex 2101 12 | Preparations with a basis of coffee | X | X | X |
| ex 2101 20 | Preparations with a basis of tea or maté | X | X | X |
| 2106 90 922106 90 98 | Food preparations not elsewhere specified, other than protein concentrates and textured protein substances and than compound alcoholic preparations (other than those based on odoriferous substances) of a kind used for the manufacture of beverages and other than flavoured or coloured sugar syrups | X | X | X |
| 2204 30 | Grape must other than grape must with fermentation prevented or arrested by the addition of alcohol | X | ||
| 2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | X | ||
| 2206 | Other fermented beverages; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | X | ||
| 2207 10 00 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | X | X | |
| ex 2208 90 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, other than arrack, plum, pear or cherry spirit and other spirits and spirituous beverages | X | X | |
| 2905 43 00 | Mannitol | X | X | X |
| 2905 44 | D-glucitol (sorbitol) | X | X | X |
| 3302 10 29 | Preparations of a kind used in the drink industries containing all flavouring agents characterising a beverage, other than of an actual alcoholic strength by volume exceeding 0,5 %, containing, by weight, more than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch | X | X | X |
| 3505 10 | Dextrins and other modified starches | X | X | X |
ANNEX 22-05
Working excluded from GSP regional cumulation (textile products) U.K.
Working such as:
fitting of buttons and/or other types of fastenings,
making of button-holes,
finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses, etc.,
hemming of handkerchiefs, table linen, etc.,
fitting of trimmings and accessories such as pockets, labels, badges, etc.,
ironing and other preparations of garments for sale ‘ready-made’,
or any combination of such working.
ANNEX 22-11
Introductory notes and list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status U.K.
PART IU.K.
INTRODUCTORY NOTES U.K.
Note 1: U.K.
The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 61.
Note 2: U.K.
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.U.K.
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.U.K.
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.U.K.
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 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 is to be applied.U.K.
Note 3: U.K.
3.1.The provisions of Article 61, 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 territory or in the Union.U.K.
Example: U.K.
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 heading ex 7224.
If this forging has been forged in the beneficiary country or territory 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 in the beneficiary country or territory. 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.U.K.
3.3.Without prejudice to Note 3.2, where a rule uses the expression ‘Manufacture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.U.K.
However, the expression ‘Manufacture from materials of any heading, including other materials of heading …’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.
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.U.K.
Example: U.K.
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 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).U.K.
Example: U.K.
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: U.K.
In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is, the fibre stage.
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.U.K.
Note 4: U.K.
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.U.K.
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.U.K.
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.U.K.
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.U.K.
Note 5: U.K.
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).U.K.
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.U.K.
The following are the basic textile materials:
silk,
wool,
coarse animal hair,
fine animal hair,
horsehair,
cotton,
paper-making materials and paper,
flax,
true hemp,
jute and other textile bast fibres,
sisal and other textile fibres of the genus Agave,
coconut, abaca, ramie and other vegetable textile fibres,
synthetic man-made filaments,
artificial man-made filaments,
current-conducting 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 poly(phenylene sulphide),
synthetic man-made staple fibres of poly(vinyl 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 (metallised 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: U.K.
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, provided that their total weight does not exceed 10 % of the weight of the yarn.
Example: U.K.
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 that their total weight does not exceed 10 % of the weight of the fabric.
Example: U.K.
Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only 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: U.K.
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.U.K.
5.4.In the case of products 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’, this tolerance is 30 % in respect of this strip.U.K.
Note 6: U.K.
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.U.K.
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.U.K.
Example: U.K.
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.U.K.
Note 7: U.K.
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:U.K.
(a)
vacuum-distillation;
(b)
redistillation by a very thorough fractionation process(3);
(c)
cracking;
(d)
reforming;
(e)
extraction by means of selective solvents;
(f)
the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
(g)
polymerisation;
(h)
alkylation;
(i)
isomerisation.
7.2.For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:U.K.
(a)
vacuum-distillation;
(b)
redistillation by a very thorough fractionation process(4);
(c)
cracking;
(d)
reforming;
(e)
extraction by means of selective solvents;
(f)
the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
(g)
polymerisation;
(h)
alkylation;
(ij)
isomerisation;
(k)
in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);
(l)
in respect of products of heading 2710 only, deparaffining by a process other than filtering;
(m)
in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
(n)
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;
(o)
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;
(p)
in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.
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.U.K.
PART IIU.K.
LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS
| a For the special conditions relating to ‘specific processes’, see Introductory Notes 7.1 and 7.3. | |||
| b For the special conditions relating to ‘specific processes’, see Introductory Note 7.2. | |||
| c 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 that they are not classified in another heading in Chapter 32. | |||
| d A ‘group’ is regarded as any part of the heading separated from the rest by a semicolon. | |||
| e 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. | |||
| f The following foils shall be 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 %. | |||
| g For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5. | |||
| h The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery. | |||
| i See Introductory Note 6. | |||
| j For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6. | |||
| l SEMII — Semiconductor Equipment and Materials Institute Incorporated. | |||
| Harmonized System 2012 heading | Description of product | Working or processing, carried out on non-originating materials, which confers originating status | |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| Chapter 1 | Live animals | All the animals of Chapter 1 shall be wholly obtained | |
| Chapter 2 | Meat and edible meat offal | Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained | |
| Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates | Manufacture in which all the materials of Chapter 3 used are wholly obtained | |
| ex Chapter 4 | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: | Manufacture in which all the materials of Chapter 4 used are wholly obtained | |
| 0403 | Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | Manufacture in which:
| — |
| ex Chapter 5 | Products of animal origin, not elsewhere specified or included; except for: | Manufacture in which all the materials of Chapter 5 used are wholly obtained | |
| ex 0502 | Prepared pigs’, hogs’ or boars’ bristles and hair | Cleaning, disinfecting, sorting and straightening of bristles and hair | |
| Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | Manufacture in which:
| — |
| Chapter 7 | Edible vegetables and certain roots and tubers | Manufacture in which all the materials of Chapter 7 used are wholly obtained | |
| Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons | Manufacture in which:
| — |
| ex Chapter 9 | Coffee, tea, maté and spices; except for: | Manufacture in which all the materials of Chapter 9 used are wholly obtained | |
| 0901 | Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion | Manufacture from materials of any heading | |
| 0902 | Tea, whether or not flavoured | Manufacture from materials of any heading | |
| ex 0910 | Mixtures of spices | Manufacture from materials of any heading | |
| Chapter 10 | Cereals | Manufacture in which all the materials of Chapter 10 used are wholly obtained | |
| ex Chapter 11 | Products of the milling industry; malt; starches; inulin; wheat gluten; except for: | Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained | |
| ex 1106 | Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 | Drying and milling of leguminous vegetables of heading 0708 | |
| Chapter 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | Manufacture in which all the materials of Chapter 12 used are wholly obtained | |
| 1301 | Lac; natural gums, resins, gum-resins and oleoresins (for example; balsams) | Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product | |
| 1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: | ||
-Mucilages and thickeners, modified, derived from vegetable products | Manufacture from non-modified mucilages and thickeners | ||
-Other | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
| Chapter 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included | Manufacture in which all the materials of Chapter 14 used are wholly obtained | |
| ex Chapter 15 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: | Manufacture from materials of any heading, except that of the product | |
| 1501 | Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: | ||
-Fats from bones or waste | Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506 | ||
-Other | Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207 | ||
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 | ||
-Fats from bones or waste | Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506 | ||
-Other | Manufacture in which all the materials of Chapter 2 used are wholly obtained | ||
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: | ||
-Solid fractions | Manufacture from materials of any heading, including other materials of heading 1504 | ||
-Other | Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained | ||
| ex 1505 | Refined lanolin | Manufacture from crude wool grease of heading 1505 | |
| 1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: | ||
-Solid fractions | Manufacture from materials of any heading, including other materials of heading 1506 | ||
-Other | Manufacture in which all the materials of Chapter 2 used are wholly obtained | ||
| 1507 to 1515 | Vegetable oils and their fractions: | ||
-Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption | Manufacture from materials of any heading, except that of the product | ||
-Solid fractions, except for that of jojoba oil | Manufacture from other materials of headings 1507 to 1515 | ||
-Other | Manufacture in which all the vegetable materials used are wholly obtained | ||
| 1516 | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared | Manufacture in which:
| — |
| 1517 | Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 | Manufacture in which:
| — |
| Chapter 16 | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates | Manufacture:
| — |
| ex Chapter 17 | Sugars and sugar confectionery; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 1701 | Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: | ||
-Chemically-pure maltose and fructose | Manufacture from materials of any heading, including other materials of heading 1702 | ||
-Other sugars in solid form, containing added flavouring or colouring matter | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | ||
-Other | Manufacture in which all the materials used are originating | ||
| ex 1703 | Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex works price of the product | |
| 1704 | Sugar confectionery (including white chocolate), not containing cocoa | Manufacture:
| — |
| Chapter 18 | Cocoa and cocoa preparations | Manufacture:
| — |
| 1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: | ||
-Malt extract | Manufacture from cereals of Chapter 10 | ||
-Other | Manufacture:
| — | |
| 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: | ||
-Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs | Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained | ||
-Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs | Manufacture in which:
| — | |
| 1903 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms | Manufacture from materials of any heading, except potato starch of heading 1108 | |
| 1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included | Manufacture:
| — |
| 1905 | Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | Manufacture from materials of any heading, except those of Chapter 11 | |
| ex Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants; except for: | Manufacture in which all the fruit, nuts or vegetables used are wholly obtained | |
| ex 2001 | Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid | Manufacture from materials of any heading, except that of the product | |
| ex 2004 and ex 2005 | Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid | Manufacture from materials of any heading, except that of the product | |
| 2006 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) | Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product | |
| 2007 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | Manufacture:
| — |
| ex 2008 | -Nuts, not containing added sugar or spirits | Manufacture in which the value of all 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 on cereals; palm hearts; maize (corn) | Manufacture from materials of any heading, except that of the product | ||
-Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen | Manufacture:
| — | |
| 2009 | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | Manufacture:
| — |
| ex Chapter 21 | Miscellaneous edible preparations, except for: | Manufacture from materials of any heading, except that of the product | |
| 2101 | Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | Manufacture:
| — |
| 2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: | ||
-Sauces and preparations therefor; mixed condiments and mixed seasonings | Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used | ||
-Mustard flour and meal and prepared mustard | Manufacture from materials of any heading | ||
| ex 2104 | Soups and broths and preparations therefor | Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005 | |
| 2106 | Food preparations not elsewhere specified or included | Manufacture:
| — |
| ex Chapter 22 | Beverages, spirits and vinegar; except for: | Manufacture:
| — |
| 2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 | Manufacture:
| — |
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength | Manufacture:
| — |
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages | Manufacture:
| — |
| ex Chapter 23 | Residues and waste from the food industries; prepared animal fodder; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 2301 | Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption | Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained | |
| ex 2303 | Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight | Manufacture in which all the maize used is wholly obtained | |
| ex 2306 | Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil | Manufacture in which all the olives used are wholly obtained | |
| 2309 | Preparations of a kind used in animal feeding | Manufacture in which:
| — |
| ex Chapter 24 | Tobacco and manufactured tobacco substitutes; except for: | Manufacture in which all the materials of Chapter 24 used are wholly obtained | |
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating | |
| ex 2403 | Smoking tobacco | Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating | |
| ex Chapter 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 2504 | Natural crystalline graphite, with enriched carbon content, purified and ground | Enriching of the carbon content, purifying and grinding of crude crystalline graphite | |
| ex 2515 | Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm | |
| ex 2516 | Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm | Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm | |
| ex 2518 | Calcined dolomite | Calcination of dolomite not calcined | |
| Ee 2519 | Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia | Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used | |
| ex 2520 | Plasters specially prepared for dentistry | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex 2524 | Natural asbestos fibres | Manufacture from asbestos concentrate | |
| ex 2525 | Mica powder | Grinding of mica or mica waste | |
| ex 2530 | Earth colours, calcined or powdered | Calcination or grinding of earth colours | |
| Chapter 26 | Ores, slag and ash | Manufacture from materials of any heading, except that of the product | |
| ex Chapter 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 2707 | Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating fuels | Operations of refining and/or one or more specific process(es)a or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| ex 2709 | Crude oils obtained from bituminous minerals | Destructive distillation of bituminous materials | |
| 2710 | Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils | Operations of refining and/or one or more specific process(es)b or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| 2711 | Petroleum gases and other gaseous hydrocarbons | Operations of refining and/or one or more specific process(es)b or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| 2712 | Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured | Operations of refining and/or one or more specific process(es)b or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| 2713 | Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals | Operations of refining and/or one or more specific process(es)a or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| 2714 | Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks | Operations of refining and/or one or more specific process(es)a or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| 2715 | Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example; bituminous mastics, cut-backs) | Operations of refining and/or one or more specific process(es)a or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| ex Chapter 28 | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex 2805 | ‘Mischmetall’ | Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex 2811 | Sulphur trioxide | Manufacture from sulphur dioxide | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex 2833 | Aluminium sulphate | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex 2840 | Sodium perborate | Manufacture from disodium tetraborate pentahydrate | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex 2852 | -Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds | Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
-Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds | Manufacture from materials of any heading. However, the value of all the materials of headings 2852, 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
-Mercury compounds of chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
| ex Chapter 29 | Organic chemicals; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex 2901 | Acyclic hydrocarbons for use as power or heating fuels | Operations of refining and/or one or more specific process(es)a or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| ex 2902 | Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels | Operations of refining and/or one or more specific process(es)a or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| ex 2905 | Metal alcoholates of alcohols of this heading and of ethanol | Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| 2915 | Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex 2932 | -Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
-Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives | Manufacture from materials of any heading | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 2933 | Heterocyclic compounds with nitrogen hetero-atom(s) only | Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| 2934 | Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds | Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex 2939 | Concentrates of poppy straw containing not less than 50 % by weight of alkaloids | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex Chapter 30 | Pharmaceutical products; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total 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, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: | ||
-Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | ||
-Other: | |||
- -Human blood | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | ||
- -Animal blood prepared for therapeutic or prophylactic uses | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | ||
- -Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | ||
- -Haemoglobin, blood globulins and serum globulins | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | ||
- -Other | Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | ||
| 3003 and 3004 | Medicaments (excluding goods of heading 3002, 3005 or 3006): | ||
-Obtained from amikacin of heading 2941 | Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | ||
-Other | Manufacture:
| — | |
| ex 3006 | Waste pharmaceuticals specified in note 4(k) to Chapter 30 | The origin of the product in its original classification shall be retained | |
-Sterile surgical or dental adhesion barriers, whether or not absorbable: | |||
- -made of plastics | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5) | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
- -made of fabrics | Manufacture from (7):
| ||
-Appliances identifiable for ostomy use | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
| ex Chapter 31 | Fertilizers; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex 3105 | Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
| Manufacture:
| Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex Chapter 32 | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex 3201 | Tannins and their salts, ethers, esters and other derivatives | Manufacture from tanning extracts of vegetable origin | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| 3205 | Colour lakes; preparations as specified in note 3 to this Chapter based on colour lakesc | Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex Chapter 33 | Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| 3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils | Manufacture from materials of any heading, including materials of a different ‘group’d in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex Chapter 34 | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex 3403 | Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals | Operations of refining and/or one or more specific process(es)a or Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| 3404 | Artificial waxes and prepared waxes: | ||
-With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product | ||
-Other | Manufacture from materials of any heading, except:
However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| ex Chapter 35 | Albuminoidal substances; modified starches; glues; enzymes; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| 3505 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches: | ||
-Starch ethers and esters | Manufacture from materials of any heading, including other materials of heading 3505 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
-Other | Manufacture from materials of any heading, except those of heading 1108 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| ex 3507 | Prepared enzymes not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| Chapter 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex Chapter 37 | Photographic or cinematographic goods; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| 3701 | Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs: | ||
-Instant print film for colour photography, in packs | Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
-Other | Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 3702 | Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed | Manufacture from materials of any heading, except those of headings 3701 and 3702 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| 3704 | Photographic plates, film paper, paperboard and textiles, exposed but not developed | Manufacture from materials of any heading, except those of headings 3701 to 3704 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex Chapter 38 | Miscellaneous chemical products; except for: | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex 3801 | -Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
-Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils | Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 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, purified | Purification by distillation or refining of raw spirits of sulphate turpentine | Manufacture in which 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, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants 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 fly-papers) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 3810 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; 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 | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils: | ||
-Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals | Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product | ||
-Other | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
| 3812 | Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 3813 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 3814 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 3818 | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 3819 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 3820 | Anti-freezing preparations and prepared de-icing fluids | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex 3821 | Prepared culture media for maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells. | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 3822 | Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 3823 | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: | ||
-Industrial monocarboxylic fatty acids, acid oils from refining | Manufacture from materials of any heading, except that of the product | ||
-Industrial fatty alcohols | Manufacture from materials of any heading, including other materials of heading 3823 | ||
| 3824 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: | ||
| The following of this heading: - -Prepared binders for foundry moulds or cores based on natural resinous products- -Naphthenic acids, their water-insoluble salts and their esters- -Sorbitol other than that of heading 2905- -Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts- -Ion exchangers- -Getters for vacuum tubes- -Alkaline iron oxide for the purification of gas- -Ammoniacal gas liquors and spent oxide produced in coal gas purification- -Sulphonaphthenic acids, their water-insoluble salts and their esters- -Fusel oil and Dippel’s oil- -Mixtures of salts having different anions- -Copying pastes with a basis of gelatin, whether or not on a paper or textile backing | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
-Other | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
| 3826 | Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 3901 to 3915 | Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below: | ||
-Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content | Manufacture in which:
| Manufacture in which the value of al the materials used does not exceed 25 % of the ex-works price of the product | |
-Other | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the producte | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
| ex 3907 | -Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS) | Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the producte | |
-Polyester | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A) | ||
| 3912 | Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms | Manufacture in which the value of all the materials of the same heading as the product used does not exceed 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 than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
-Other: | |||
- -Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
- -Other | Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the producte | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
| ex 3916 and ex 3917 | Profile shapes and tubes | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| ex 3920 | -Ionomer sheets or film | Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
-Sheets of regenerated cellulose, polyamides or polyethylene | Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product | ||
| ex 3921 | Foils of plastic, metallised | Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micronf | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| 3922 to 3926 | Articles of plastics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex Chapter 40 | Rubber and articles thereof; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 4001 | Laminated slabs of crepe rubber for shoes | Lamination of sheets of natural rubber | |
| 4005 | Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip | Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product | |
| 4012 | Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber: | ||
-Retreaded pneumatic, solid or cushion tyres, of rubber | Retreading of used tyres | ||
-Other | Manufacture from materials of any heading, except those of headings 4011 and 4012 | ||
| ex 4017 | Articles of hard rubber | Manufacture from hard rubber | |
| ex Chapter 41 | Raw hides and skins (other than furskins) and leather; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 4102 | Raw skins of sheep or lambs, without wool on | Removal of wool from sheep or lamb skins, with wool on | |
| 4104 to 4106 | Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared | Retanning of tanned leather or Manufacture from materials of any heading, except that of the product | |
| 4107, 4112 and 4113 | Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114 | Manufacture from materials of any heading, except headings 4104 to 4113 | |
| ex 4114 | Patent leather and patent laminated leather; metallised leather | Manufacture from materials of headings 4104 to 4106, 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product | |
| Chapter 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut) | Manufacture from materials of any heading, except that of the product | |
| ex Chapter 43 | Furskins and artificial fur; manufactures thereof; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 4302 | Tanned or dressed furskins, assembled: | ||
-Plates, crosses and similar forms | Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins | ||
-Other | Manufacture from non-assembled, tanned or dressed furskins | ||
| 4303 | Articles of apparel, clothing accessories and other articles of furskin | Manufacture from non-assembled tanned or dressed furskins of heading 4302 | |
| ex Chapter 44 | Wood and articles of wood; wood charcoal; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 4403 | Wood roughly squared | Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down | |
| ex 4407 | Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed | Planing, sanding or end-jointing | |
| ex 4408 | Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed | Splicing, planing, sanding or end-jointing | |
| ex 4409 | Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed: | ||
-Sanded or end-jointed | Sanding or end-jointing | ||
-Beadings and mouldings | Beading or moulding | ||
| ex 4410 to ex 4413 | Beadings and mouldings, including moulded skirting and other moulded boards | Beading or moulding | |
| ex 4415 | Packing cases, boxes, crates, drums and similar packings, of wood | Manufacture from boards not cut to size | |
| ex 4416 | Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood | Manufacture from riven staves, not further worked than sawn on the two principal surfaces | |
| ex 4418 | -Builders’ joinery and carpentry of wood | Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used | |
-Beadings and mouldings | Beading or moulding | ||
| ex 4421 | Match splints; wooden pegs or pins for footwear | Manufacture from wood of any heading, except drawn wood of heading 4409 | |
| ex Chapter 45 | Cork and articles of cork; except for: | Manufacture from materials of any heading, except that of the product | |
| 4503 | Articles of natural cork | Manufacture from cork of heading 4501 | |
| Chapter 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | Manufacture from materials of any heading, except that of the product | |
| Chapter 47 | Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard | Manufacture from materials of any heading, except that of the product | |
| ex Chapter 48 | Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 4811 | Paper and paperboard, ruled, lined or squared only | Manufacture from paper-making materials of Chapter 47 | |
| 4816 | Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes | Manufacture from paper-making materials of Chapter 47 | |
| 4817 | Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | Manufacture:
| — |
| ex 4818 | Toilet paper | Manufacture from paper-making materials of Chapter 47 | |
| ex 4819 | Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres | Manufacture:
| — |
| ex 4820 | Letter pads | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex 4823 | Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape | Manufacture from paper-making materials of Chapter 47 | |
| ex Chapter 49 | Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for: | Manufacture from materials of any heading, except that of the product | |
| 4909 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | Manufacture from materials of any heading, except those of headings 4909 and 4911 | |
| 4910 | Calendars of any kind, printed, including calendar blocks: | ||
-Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard | Manufacture:
| — | |
-Other | Manufacture from materials of any heading, except those of headings 4909 and 4911 | ||
| ex Chapter 50 | Silk; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 5003 | Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed | Carding or combing of silk waste | |
| 5004 to ex 5006 | Silk yarn and yarn spun from silk waste | Manufacture fromg:
| — |
| 5007 | Woven fabrics of silk or of silk waste: | ||
-Incorporating rubber thread | Manufacture from single yarng | ||
-Other | Manufacture fromg:
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | ||
| ex Chapter 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for: | Manufacture from materials of any heading, except that of the product | |
| 5106 to 5110 | Yarn of wool, of fine or coarse animal hair or of horsehair | Manufacture fromg:
| — |
| 5111 to 5113 | Woven fabrics of wool, of fine or coarse animal hair or of horsehair: | ||
-Incorporating rubber thread | Manufacture from single yarng | ||
-Other | Manufacture fromg:
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | ||
| ex Chapter 52 | Cotton; except for: | Manufacture from materials of any heading, except that of the product | |
| 5204 to 5207 | Yarn and thread of cotton | Manufacture fromg:
| — |
| 5208 to 5212 | Woven fabrics of cotton: | ||
-Incorporating rubber thread | Manufacture from single yarng | ||
-Other | Manufacture fromg:
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | ||
| ex Chapter 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for: | Manufacture from materials of any heading, except that of the product | |
| 5306 to 5308 | Yarn of other vegetable textile fibres; paper yarn | Manufacture fromg:
| — |
| 5309 to 5311 | Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn: | ||
-Incorporating rubber thread | Manufacture from single yarng | ||
-Other | Manufacture fromg:
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | ||
| 5401 to 5406 | Yarn, monofilament and thread of man-made filaments | Manufacture fromg:
| — |
| 5407 and 5408 | Woven fabrics of man-made filament yarn: | ||
-Incorporating rubber thread | Manufacture from single yarng | ||
-Other | Manufacture fromg:
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | ||
| 5501 to 5507 | Man-made staple fibres | Manufacture from chemical materials or textile pulp | |
| 5508 to 5511 | Yarn and sewing thread of man-made staple fibres | Manufacture fromg:
| — |
| 5512 to 5516 | Woven fabrics of man-made staple fibres: | ||
-Incorporating rubber thread | Manufacture from single yarng | ||
-Other | Manufacture fromg:
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | ||
| ex Chapter 56 | Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for: | Manufacture fromg:
| — |
| 5602 | Felt, whether or not impregnated, coated, covered or laminated: | ||
-Needleloom felt | Manufacture fromg:
However:
of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product | ||
-Other | Manufacture fromg:
| — | |
| 5604 | Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics: | ||
-Rubber thread and cord, textile covered | Manufacture from rubber thread or cord, not textile covered | ||
-Other | Manufacture fromg:
| — | |
| 5605 | Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal | Manufacture fromg:
| — |
| 5606 | Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn | Manufacture fromg:
| — |
| Chapter 57 | Carpets and other textile floor coverings: | ||
-Of needleloom felt | Manufacture fromg:
However:
of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product Jute fabric may be used as a backing | ||
-Of other felt | Manufacture fromg:
| — | |
-Other | Manufacture fromg:
Jute fabric may be used as a backing | ||
| ex Chapter 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for: | ||
-Combined with rubber thread | Manufacture from single yarng | ||
-Other | Manufacture fromg:
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | ||
| 5805 | Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up | Manufacture from materials of any heading, except that of the product | |
| 5810 | Embroidery in the piece, in strips or in motifs | Manufacture:
| — |
| 5901 | Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations | Manufacture from yarn | |
| 5902 | Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon: | ||
-Containing not more than 90 % by weight of textile materials | Manufacture from yarn | ||
-Other | Manufacture from chemical materials or textile pulp | ||
| 5903 | Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902 | Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | |
| 5904 | Linoleum, whether or note cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape | Manufacture from yarng | |
| 5905 | Textile wall coverings: | ||
-Impregnated, coated, covered or laminated with rubber, plastics or other materials | Manufacture from yarn | ||
-Other | Manufacture fromg:
or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | ||
| 5906 | Rubberised textile fabrics, other than those of heading 5902: | ||
-Knitted or crocheted fabrics | Manufacture fromg:
| — | |
-Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials | Manufacture from chemical materials | ||
-Other | Manufacture from yarn | ||
| 5907 | Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like | Manufacture from yarn or Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product | |
| 5908 | Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated: | ||
-Incandescent gas mantles, impregnated | Manufacture from tubular knitted gas-mantle fabric | ||
-Other | Manufacture from materials of any heading, except that of the product | ||
| 5909 to 5911 | Textile articles of a kind suitable for industrial use: | ||
-Polishing discs or rings other than of felt of heading 5911 | Manufacture from yarn or waste fabrics or rags of heading 6310 | ||
-Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911 | Manufacture fromg: -coir yarn,-the following materials:- -yarn of polytetrafluoroethyleneh,- -yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,- -yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,- -monofil of polytetrafluoroethyleneh,- -yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),- -glass fibre yarn, coated with phenol resin and gimped with acrylic yarnh,- -copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4 cyclohexanediethanol and isophthalic acid,- -natural fibres,- -man-made staple fibres not carded or combed or otherwise processed for spinning, or- -chemical materials or textile pulp | ||
-Other | Manufacture fromg:
| — | |
| Chapter 60 | Knitted or crocheted fabrics | Manufacture fromg:
| — |
| Chapter 61 | Articles of apparel and clothing accessories, knitted or crocheted: | ||
-Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Manufacture from yarng i | ||
-Other | Manufacture fromg:
| — | |
| ex Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted; except for: | Manufacture from yarng i | |
| ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211 | Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered | Manufacture from yarni or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the producti | |
| ex 6210 and ex 6216 | Fire-resistant equipment of fabric covered with foil of aluminised polyester | Manufacture from yarni or Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the producti | |
| 6213 and 6214 | Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like: | ||
-Embroidered | Manufacture from unbleached single yarng i or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the producti | ||
-Other | Manufacture from unbleached single yarng i or Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product | ||
| 6217 | Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: | ||
-Embroidered | Manufacture from yarni or Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the producti | ||
-Fire-resistant equipment of fabric covered with foil of aluminised polyester | Manufacture from yarni or Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the producti | ||
-Interlinings for collars and cuffs, cut out | Manufacture:
| — | |
-Other | Manufacture from yarni | ||
| ex Chapter 63 | Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for: | Manufacture from materials of any heading, except that of the product | |
| 6301 to 6304 | Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles: | ||
-Of felt, of nonwovens | Manufacture fromg:
| — | |
-Other: | |||
-- Embroidered | Manufacture from unbleached single yarni j or Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product | ||
-Other | Manufacture from unbleached single yarni j | ||
| 6305 | Sacks and bags, of a kind used for the packing of goods | Manufacture fromg:
| — |
| 6306 | Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods: | ||
-Of nonwovens |
| — | |
-Other | Manufacture from unbleached single yarnh i | ||
| 6307 | Other made-up articles, including dress patterns | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 6308 | Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale | Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set | |
| ex Chapter 64 | Footwear, gaiters and the like; parts of such articles; except for: | Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406 | |
| 6406 | Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof | Manufacture from materials of any heading, except that of the product | |
| ex Chapter 65 | Headgear and parts thereof; except for: | Manufacture from materials of any heading, except that of the product | |
| 6505 | Hats and other headgear, knitted or crocheted, or made up from 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 | Manufacture from yarn or textile fibresj | |
| ex Chapter 66 | Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for: | Manufacture from materials of any heading, except that of the product | |
| 6601 | Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| Chapter 67 | Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair | Manufacture from materials of any heading, except that of the product | |
| ex Chapter 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 6803 | Articles of slate or of agglomerated slate | Manufacture from worked slate | |
| ex 6812 | Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate | Manufacture from materials of any heading | |
| ex 6814 | Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials | Manufacture from worked mica (including agglomerated or reconstituted mica) | |
| Chapter 69 | Ceramic products | Manufacture from materials of any heading, except that of the product | |
| ex Chapter 70 | Glass and glassware; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 7003, ex 7004 and ex 7005 | Glass with a non-reflecting layer | Manufacture from materials of heading 7001 | |
| 7006 | Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials: | ||
-Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standardsl | Manufacture from non-coated glass-plate substrate of heading 7006 | ||
-Other | Manufacture from materials of heading 7001 | ||
| 7007 | Safety glass, consisting of toughened (tempered) or laminated glass | Manufacture from materials of heading 7001 | |
| 7008 | Multiple-walled insulating units of glass | Manufacture from materials of heading 7001 | |
| 7009 | Glass mirrors, whether or not framed, including rear-view mirrors | Manufacture from materials of heading 7001 | |
| 7010 | Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass | Manufacture from materials of any heading, except that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product | |
| 7013 | Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018) | Manufacture from materials of any heading, except that of the product or Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product or Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that 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 glass fibres | Manufacture from:
| — |
| ex Chapter 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 7101 | Natural or cultured pearls, graded and temporarily strung for convenience of transport | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex 7102, ex 7103 and ex 7104 | Worked precious or semi-precious stones (natural, synthetic or reconstructed) | Manufacture from unworked precious or semi-precious stones | |
| 7106, 7108 and 7110 | Precious metals: | ||
-Unwrought | Manufacture from materials of any heading, except those of headings 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 powder form | Manufacture from unwrought precious metals | ||
| ex 7107, ex 7109 and ex 7111 | Metals clad with precious metals, semi-manufactured | Manufacture from metals clad with precious metals, unwrought | |
| 7116 | Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 7117 | Imitation jewellery | Manufacture from materials of any heading, except that of the product or Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex Chapter 72 | Iron and steel; except for: | Manufacture from materials of any heading, except that of the product | |
| 7207 | Semi-finished products of iron or non-alloy steel | Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205 | |
| 7208 to 7216 | Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel | Manufacture from ingots or other primary forms of heading 7206 | |
| 7217 | Wire of iron or non-alloy steel | Manufacture from semi-finished materials of heading 7207 | |
| ex 7218, 7219 to 7222 | Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel | Manufacture from ingots or other primary forms of heading 7218 | |
| 7223 | Wire of stainless steel | Manufacture from semi-finished materials of heading 7218 | |
| ex 7224, 7225 to 7228 | Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel | Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224 | |
| 7229 | Wire of other alloy steel | Manufacture from semi-finished materials of heading 7224 | |
| ex Chapter 73 | Articles of iron or steel; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 7301 | Sheet piling | Manufacture from materials of heading 7206 | |
| 7302 | Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails | Manufacture from materials of heading 7206 | |
| 7304, 7305 and 7306 | Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel | Manufacture from materials of heading 7206, 7207, 7218 or 7224 | |
| ex 7307 | Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts | Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product | |
| 7308 | Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel | Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used | |
| ex 7315 | Skid chain | Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product | |
| ex Chapter 74 | Copper and articles thereof; except for: | Manufacture:
| — |
| 7401 | Copper mattes; cement copper (precipitated copper) | Manufacture from materials of any heading, except that of the product | |
| 7402 | Unrefined copper; copper anodes for electrolytic refining | Manufacture from materials of any heading, except that of the product | |
| 7403 | Refined copper and copper alloys, unwrought: | ||
-Refined copper | Manufacture from materials of any heading, except that of the product | ||
-Copper alloys and refined copper containing other elements | Manufacture from refined copper, unwrought, or waste and scrap of copper | ||
| 7404 | Copper waste and scrap | Manufacture from materials of any heading, except that of the product | |
| 7405 | Master alloys of copper | Manufacture from materials of any heading, except that of the product | |
| ex Chapter 75 | Nickel and articles thereof; except for: | Manufacture:
| — |
| 7501 to 7503 | Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap | Manufacture from materials of any heading, except that of the product | |
| ex Chapter 76 | Aluminium and articles thereof; except for: | Manufacture:
| — |
| 7601 | Unwrought aluminium | Manufacture:
or Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium | |
| 7602 | Aluminium waste and scrap | Manufacture from materials of any heading, except that of the product | |
| ex 7616 | Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium | Manufacture:
| — |
| Chapter 77 | Reserved for possible future use in the HS | ||
| ex Chapter 78 | Lead and articles thereof; except for: | Manufacture:
| — |
| 7801 | Unwrought lead: | ||
-Refined lead | Manufacture from ‘bullion’ or ‘work’ lead | ||
-Other | Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used | ||
| 7802 | Lead waste and scrap | Manufacture from materials of any heading, except that of the product | |
| ex Chapter 79 | Zinc and articles thereof; except for: | Manufacture:
| — |
| 7901 | Unwrought zinc | Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used | |
| 7902 | Zinc waste and scrap | Manufacture from materials of any heading, except that of the product | |
| ex Chapter 80 | Tin and articles thereof; except for: | Manufacture:
| — |
| 8001 | Unwrought tin | Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used | |
| 8002 and 8007 | Tin waste and scrap; other articles of tin | Manufacture from materials of any heading, except that of the product | |
| Chapter 81 | Other base metals; cermets; articles thereof: | ||
-Other base metals, wrought; articles thereof | Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product | ||
-Other | Manufacture from materials of any heading, except that of the product | ||
| ex Chapter 82 | Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for: | Manufacture from materials of any heading, except that of the product | |
| 8206 | Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale | Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set | |
| 8207 | Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example; for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools | Manufacture:
| — |
| 8208 | Knives and cutting blades, for machines or for mechanical appliances | Manufacture:
| — |
| ex 8211 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208 | Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used | |
| 8214 | Other articles of cutlery (for example; hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) | Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used | |
| 8215 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used | |
| ex Chapter 83 | Miscellaneous articles of base metal; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 8302 | Other mountings, fittings and similar articles suitable for buildings, and automatic door closers | Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product | |
| ex 8306 | Statuettes and other ornaments, of base metal | Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product | |
| ex Chapter 84 | Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for: | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| ex 8401 | Nuclear fuel elements | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
| 8402 | Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| 8403 and ex 8404 | Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers | Manufacture from materials of any heading, except those of headings 8403 and 8404 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| 8406 | Steam turbines and other vapour turbines | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8407 | Spark-ignition reciprocating or rotary internal combustion piston engines | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8408 | Compression-ignition internal combustion piston engines (diesel or semi-diesel engines) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8409 | Parts suitable for use solely or principally with the engines of heading 8407 or 8408 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8411 | Turbo-jets, turbo-propellers and other gas turbines | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 25 % 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 pumps | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| ex 8414 | Industrial fans, blowers and the like | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| 8415 | Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| ex 8419 | Machines for wood, paper pulp, paper and paperboard industries | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8420 | Calendering or other rolling machines, other than for metals or glass, and cylinders therefor | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8423 | Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| 8425 to 8428 | Lifting, handling, loading or unloading machinery | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8429 | Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers: | ||
-Road rollers | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
-Other | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
| 8430 | Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| ex 8431 | Parts suitable for use solely or principally with road rollers | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8439 | Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8441 | Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| ex 8443 | Printers, for office machines (for example automatic data processing machines, word-processing machines) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8444 to 8447 | Machines of these headings for use in the textile industry | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| ex 8448 | Auxiliary machinery for use with machines of headings 8444 and 8445 | Manufacture in which the value of all the materials used does not exceed 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 only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor | Manufacture in which:
| — | |
-Other | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
| ex 8456, 8457 to 8465 and ex 8466 | Machine-tools and machines and their parts and accessories of headings 8456 to 8466; except for: | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| ex 8456 and ex 8466 | -water-jet cutting machines;-parts and accessories of water-jet cutting machines | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8469 to 8472 | Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8480 | Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 8482 | Ball or roller bearings | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| 8484 | Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| ex 8486 | -Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionic-beam or plasma arc processes and parts and accessories thereof-machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof-machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof-marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
-moulds, injection or compression types | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
-lifting, handling, loading or unloading machinery | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
| 8487 | Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| ex Chapter 85 | Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for: | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8501 | Electric motors and generators (excluding generating sets) | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8502 | Electric generating sets and rotary converters | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| ex 8504 | Power supply units for automatic data-processing machines | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| ex 8517 | Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of headings 8443, 8525, 8527 or 8528; | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| ex 8518 | Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| 8519 | Sound recording or reproducing apparatus Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8520 | Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8521 | Video recording or reproducing apparatus, whether or not incorporating a video tuner | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8522 | Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8523 | Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37. | ||
-Unrecorded discs, tapes, solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37; | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
-Recorded discs, tapes solid-state non-volatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37 | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
-Matrices and masters for the production of discs, but excluding products of Chapter 37; | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
-Proximity cards and ‘smart cards’ with two or more electronic integrated circuits | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
-‘Smart cards’ with one electronic integrated circuit | Manufacture in which:
or The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
| 8525 | Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital camerasand video camera recorders | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| 8526 | Radar apparatus, radio navigational aid apparatus and radio remote control apparatus | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| 8527 | Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| 8528 | Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus | — | |
-Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
-Other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
| 8529 | Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: | ||
-Suitable for use solely or principally with video recording or reproducing apparatus | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
-Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic data-processing system of heading 8471 | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
-Other | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
| 8535 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage exceeding 1 000 Volt | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8536 | Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000 Volt; connectors for optical fibres, optical fibre bundles or cables | ||
- -Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000 Volt | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
- -Connectors for optical fibres, optical fibre bundles or cables | |||
- -of plastics | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
- -of ceramics | Manufacture from materials of any heading, except that of the product | ||
- -of copper | Manufacture:
| ||
| 8537 | Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| ex 8541 | Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| 8542 | Electronic integrated circuits: | ||
- -Monolithic integrated circuits | Manufacture in which:
OR The operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant | Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
-Multichips which are parts of machinery or apparatus, not specified or included elsewhere in this Chapter | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
- -Other | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
| 8544 | Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8545 | Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8546 | Electrical insulators of any material | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8547 | Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8548 | Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter | ||
- -Electronic microassemblies | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
-Other | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
| ex Chapter 86 | Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for: | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8608 | Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| ex Chapter 87 | Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for: | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 8709 | Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8710 | Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8711 | Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars: | ||
-With reciprocating internal combustion piston engine of a cylinder capacity: | |||
- -Not exceeding 50 cm3 | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product | |
- -Exceeding 50 cm3 | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
-Other | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
| ex 8712 | Bicycles without ball bearings | Manufacture from materials of any heading, except those of heading 8714 | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8715 | Baby carriages and parts thereof | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 8716 | Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| ex Chapter 88 | Aircraft, spacecraft, and parts thereof; except for: | Manufacture from materials of any heading, except that of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex 8804 | Rotochutes | Manufacture from materials of any heading, including other materials of heading 8804 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| 8805 | Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles | Manufacture from materials of any heading, except that of the product | Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| Chapter 89 | Ships, boats and floating structures | Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex Chapter 90 | Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for: | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 9001 | Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates 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 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9002 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9004 | Spectacles, goggles and the like, corrective, protective or other | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| ex 9005 | Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| ex 9006 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 9011 | Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| ex 9014 | Other navigational instruments and appliances | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9015 | Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9016 | Balances of a sensitivity of 5 cg or better, with or without weights | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9017 | Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments: | ||
-Dentists’ chairs incorporating dental appliances or dentists’ spittoons | Manufacture from materials of any heading, including other materials of heading 9018 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
-Other | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product | |
| 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| 9020 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product |
| 9024 | Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9025 | Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9026 | Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9027 | Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, 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 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9028 | Gas, liquid or electricity supply or production meters, including calibrating meters therefor: | ||
-Parts and accessories | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
-Other | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product | |
| 9029 | Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9030 | Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9031 | Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9032 | Automatic regulating or controlling instruments and apparatus | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9033 | Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| ex Chapter 91 | Clocks and watches and parts thereof; except for: | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| 9105 | Other clocks | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 9109 | Clock movements, complete and assembled | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 9110 | Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements | Manufacture in which:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 9111 | Watch cases and parts thereof | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 9112 | Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof | Manufacture:
| Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product |
| 9113 | Watch straps, watch bands and watch bracelets, and parts thereof: | ||
-Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | ||
-Other | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | ||
| Chapter 92 | Musical instruments; parts and accessories of such articles | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product | |
| Chapter 93 | Arms and ammunition; parts and accessories thereof | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex Chapter 94 | Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for: | Manufacture from materials of any heading, except that of the product | Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| ex 9401 and ex 9403 | Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less | Manufacture from materials of any heading, except that of the product or Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that:
| Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product |
| 9405 | Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 9406 | Prefabricated buildings | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| ex Chapter 95 | Toys, games and sports requisites; parts and accessories thereof; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 9503 | -Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds | Manufacture:
| |
| ex 9506 | Golf clubs and parts thereof | Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used | |
| ex Chapter 96 | Miscellaneous manufactured articles; except for: | Manufacture from materials of any heading, except that of the product | |
| ex 9601 and ex 9602 | Articles of animal, vegetable or mineral carving materials | Manufacture from ‘worked’ carving materials of the same heading as the product | |
| ex 9603 | Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops | Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product | |
| 9605 | Travel sets for personal toilet, sewing or shoe or clothes cleaning | Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set | |
| 9606 | Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks | Manufacture:
| — |
| 9608 | Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609 | Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used | |
| 9612 | Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes | Manufacture:
| — |
| ex 9613 | Lighters with piezo-igniter | Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product | |
| ex 9614 | Smoking pipes and pipe bowls | Manufacture from roughly-shaped blocks | |
| Chapter 97 | Works of art, collectors’ pieces and antiques | Manufacture from materials of any heading, except that of the product | |
[X1ANNEX 22-13]
Editorial Information
X1 Deleted by Corrigendum to Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code (Official Journal of the European Union L 343 of 29 December 2015).
ANNEX 32-01
Guarantor’s undertaking — Individual guarantee U.K.
Common data requirementsU.K.
(1)
Guarantor: Surname and forename or name of firm
(2)
Guarantor: Full address
(3)
the office of guarantee
(4)
maximum amount of the undertaking
(5)
Surname and forename, or name of firm and full address of the person providing the guarantee
(6)
One of the following customs operations:
(a)
temporary storage,
(b)
Union transit procedure,
(c)
common transit procedure,
(d)
customs warehousing procedure,
(e)
temporary admission procedure with total relief from import duty,
(f)
inward processing procedure,
(g)
end-use procedure,
(h)
release for free circulation under normal customs declaration without deferred payment,
(i)
release for free circulation under normal customs declaration with deferred payment,
(j)
release for free circulation under a customs declaration lodged in accordance with Article 166 of the Code,
(k)
release for free circulation under a customs declaration lodged in accordance with Article 182 of the Code,
(l)
temporary admission procedure with partial relief from import duty,
(m)
if another – indicate the other kind of operation.
(7)
If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorized to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee
(8)
The person signing the document must enter the following by hand before his or her signature: ‘Guarantee for the amount of …’ (the amount being written out in letters)
(9)
office of guarantee – date of approval of undertaking – declaration covered by the guarantee
ANNEX 32-02
Guarantor’s undertaking — Individual guarantee in the form of vouchers U.K.
COMMON/UNION TRANSIT PROCEDUREU.K.
(1)
Guarantor: Surname and forename or name of firm
(2)
Guarantor: Full address
(3)
If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorized to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee.
(4)
The signature must be preceded by the following in the signatory’s own handwriting: ‘Valid as guarantee voucher’.
(5)
office of guarantee – date of approval of undertaking
ANNEX 32-03
Guarantor’s undertaking — Comprehensive guarantee U.K.
Common data requirements U.K.
(1)
Guarantor: Surname and forename or name of firm
(2)
Guarantor: Full address
(3)
Office of guarantee
(4)
Maximum amount of the undertaking
(5)
Surname and forenames, or name of firm, and full address of the person providing the guarantee.
(6)
The reference amounts for the different procedures covered
(7)
If, in the law of the country, there is no provision for address for service the guarantor shall appoint, in this country, an agent authorized to receive any communications addressed to him and the acknowledgement in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor or of his agents are situated shall have jurisdiction in disputes concerning this guarantee:
(8)
The person signing the document must enter the following by hand before his or her signature: ‘Guarantee for the amount of……………………………..’, the amount being written in letters.
(9)
office of guarantee – date of approval of undertaking
ANNEX 32-04
Notification to guarantor of non-discharge of Union transit procedure U.K.
The common data requirements of the notification are:
(a)
the name and the address of the customs authority of the Member State of departure competent to notify the guarantor that the procedure has not been discharged;
(b)
the name and the address of the guarantor;
(c)
the guarantee reference number;
(d)
the MRN and date of the customs declaration;
(e)
the name of the customs office of departure;
(f)
the name of the holder of the procedure;
(g)
the amount involved.
ANNEX 32–05
Notification to guarantor of liability for debt in Union transit procedure U.K.
The common data requirements of the notification are:
(a)
the name and the address of the customs authority competent for the place where the customs debt is incurred;
(b)
the name and the address of the guarantor;
(c)
the guarantee reference number;
(d)
the MRN and date of the customs declaration;
(e)
the name of the customs office of departure;
(f)
the name of the holder of the procedure;
(g)
the amount notified to the debtor.
ANNEX 33-01
Claim for payment to the guaranteeing association of debt in transit procedure under ATA/e-ATA carnet U.K.
The common data requirements of the notification are:
(a)
the name and the address of the customs authority competent for the place where the customs debt is incurred;
(b)
the name and the address of the guaranteeing association;
(c)
the guarantee reference number;
(d)
the number and date of the carnet;
(e)
the name of the customs office of departure;
(f)
the name of the holder of the procedure;
(g)
the amount notified to the debtor.
ANNEX 33-02
Notification to guarantor of liability for debt in transit procedure under CPD carnet U.K.
The common data requirements of the notification are:
(a)
the name and the address of the customs authority competent for the place where the customs debt is incurred;
(b)
the name and the address of the guaranteeing association;
(c)
the guarantee reference number;
(d)
the number and date of the carnet;
(e)
the name of the customs office of departure;
(f)
the name of the holder of the procedure;
(g)
the amount notified to the debtor.
ANNEX 33-03
Model of the information memo on the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet U.K.
Common data requirements U.K.
Date of dispatch
(1)
ATA carnet No:
(2)
Issued by the Chamber of Commerce of:
City:
Country:
(3)
On behalf of:
Holder:
Address:
(4)
Expiry date of carnet:
(5)
Date set for re-exportation (3):
(6)
Number of transit/import voucher (4):
(7)
Date of endorsement of voucher:
Signature and stamp of the issuing coordinating office.
ANNEX 33-04
Taxation form for calculation of duties and taxes resulting from the claim for payment to the guaranteeing association of the debt in transit procedure under ATA/e-ATA carnet U.K.
ANNEX 33-05
Model of discharge indicating that claim proceedings have been initiated with respect to the guaranteeing association in the Member State where the customs debt is incurred in transit procedure under ATA/e-ATA carnet U.K.
Letter heading of the coordinating office of the second Member State submitting the claim
Addressee: coordinating office of the first Member State submitting the original claim.
Date of dispatch
(1)
ATA carnet No
(2)
The relevant Chamber of Commerce
City
Country
(3)
On behalf of:
Holder:
Address:
(4)
Expiry date of the carnet
(5)
Date set for re-exportation
(6)
Number of transit/import voucher
(7)
Date of endorsement of voucher
Signature and stamp of issuing coordinating office.
ANNEX 33-06
Request for supplementary information where goods are situated in another Member State U.K.
Common data requirements U.K.
(1)
Name and address of decision taking customs authority
(2)
Repayment/remission of duties — File reference of decision taking customs authority
(3)
Name and address of the customs office of the Member State where the goods are situated
(4)
Application of provisions on mutual assistance between the customs authorities
(5)
Location of goods (if applicable)
(6)
Name and full address of person from whom the information may be obtained or who can assist the customs office of the Member State where the goods are situated
(7)
List of documents attached
(8)
Purpose of the request
(9)
Decision taking customs authority – place and date – signature – stamp
(10)
Information obtained
(11)
Result of examination carried out
(12)
Place and date
(13)
Signature and official stamp
ANNEX 33-07
Remission/repayment U.K.
Common data requirements U.K.
(1)
Name and address of the person concerned
(2)
Indication of applicable article of DA
(3)
Name and address of the customs office which granted repayment/remission
(4)
Reference to the decision granting repayment/remission
(5)
Name and address of monitoring customs office
(6)
Description of the goods, number and type
(7)
CN code of the goods
(8)
Quantity or net mass of the goods
(9)
Customs value of the goods
(10)
Date and relevant box to be ticked
(11)
Place and date and signature
(12)
Stamp
(13)
Observations
[F11ANNEX 52-01
EU form 302
(1)
The EU form 302 must conform to the specimen set out in this Annex.
(2)
The EU form 302 shall be made out in English or French.
(3)
If completed by hand, entries must be clearly readable.
(4)
Each EU form 302 shall bear a serial number, printed or otherwise, by which it can be identified.
EU FORM 302/FORMULAIRE UE 302 U.K. Document for customs purposes for goods used for military activity only and not for commercial gain. U.K. Document à usage douanier relatif à des marchandises utilisées exclusivement pour des activités militaires et sans intention commerciale U.K.
| Copy n ° : Exemplaire n ° : | Serial N ° Numéro | Mission/Exercise/Transport: Mission/Exercice/Transport: |
|---|---|---|
| Mode of transport: Mode de transport: | Temporary Admission (yes/no): Admission temporaire (oui/non): | |
| Name and address of transporter : Nom et adresse du transporteur: | ||
| Name and address of consignor Nom et adresse de l’expéditeur | Name and address of consignee Nom et adresse du destinataire | |
| Final destination/Destination finale: | ||
Sealed/not sealed (*): when sealed: seal numbers, quantity and sealing authority will be show below.
Scellé/sans scellé (*): si l’envoi a été scellé, indiquer ci-dessous l’espèce, le numéro et le nombre des scellés et l’autorité qui les a apposés.
| Remarks: See attached shipping documents Observations: Voir documents d’expédition en annexe |
| Seal numbers Numéros des scellés |
(Stamp/Cachet)
I (name in full) certify that the shipment described herein is transported under the authority of the military and contains only goods for their use without any commercial intent.
Je (nom et prénom) certifie que l’envoi décrit ci-dessus est transporté avec l’autorisation des forces militaires et contient uniquement des marchandises destinées à leur usage et sans intention commerciale.
| Signature … | Rank and unit-address/Grade et adresse de l’unité: |
| Date: | |
| Certificate of receipt/Certificat de réception | |
| I (name in full) certify that the goods listed above have been received as described. Je (nom et prénom) certifie que les marchandises indiquées ci-dessus ont été reçues et sont conformes. | |
| Signature … | Rank and unit-address/Grade et adresse de l’unité: |
| Date: | |
| This is an accountable document which constitutes both an official certificate of import/export autorisation and a customs declaration/Ce document est un document officiel engageant votre responsabilité, servant à la fois de licence d’importation et d’exportation ainsi que de déclaration en douane. For instructions for use of this document see overleaf/Voir au verso les instructions pour l’utilisation de ce document. Delete where inapplicable/Biffer la mention inutile. | |
EU FORM 302/FORMULAIRE UE 302 U.K.
I undertake
1.
to present this import/export notification to the appropriate customs authorities together with such goods as have not been accepted by the EU forces entity led to receive goods.
2.
not to hand such goods to any third party or parties without due observance of the current customs and other requisition of the land which delivery of the goods has been refused.
3.
to present my credentials to the customs authorities on demand.
4.
This form is not to be used for commercial intent (i.e. the buying or selling of products).
Je m’engage
1.
à présenter aux autorités douanières compétentes, cette déclaration d’importation/d’exportation, avec les marchandises qui ne seraient pas acceptées par l’unité des Forces UE.
2.
à ne céder ces marchandises à de tierces personnes, sans accomplir les formalités douanières et autres prévues par la réglementation en vigueur dans le pays où les marchandises ont été refusées.
3.
à présenter mes papiers d’identité sur demande aux autorités douanières.
4.
Ce formulaire ne peut pas être utilisé à des fins commerciales (par exemple, pour acheter ou vendre des marchandises).
Signature, name and address of person presenting the goods to customs
Signature, nom et adresse de la personne qui présente les marchandises à la douane
Goods presented to customs authorities (on/at place)
Marchandises présentées aux autorités douanières (date et lieu)
FOR CUSTOMS ONLY/PARTIE RESERVEE A LA DOUANE U.K.
| Country Pays | Customs Office Bureau de douanes | Date of crossing Date du passage | Signature of customs officer and remarks Signature du douanier et obs | Official customs stamp Cachet de la douane | |
|---|---|---|---|---|---|
| Exit Sortie | |||||
| Entry Entrée | |||||
| Exit Sortie | |||||
| Entry Entrée |
INSTRUCTIONS FOR THE CONSIGNOR/INSTRUCTION POUR L’EXPEDITEUR U.K.
THE CONSIGNOR will present all copies of the shipment to the transporter. Tampering with the forms by means of erasures of addition there to by the consignor and/or the transporter of their employees will void this declaration.
L’EXPEDITEUR doit remettre tous les exemplaires au transporteur en même temps que l’envoi. L’altération des documents (suppressions ou additions) par l’expéditeur, le transporteur ou leurs employés entraîne automatiquement la nullité de cette déclaration.
DISTRIBUTION OF COPIES U.K.
Copy n ° 1
Will be handed over to the consignee together with the shipment by the transporter after customs officials have processed and stamped this copy.
Copy n ° 2
Should be returned by recipient to the despatching agency together with an acknowledgment of receipt.
Copy n ° 3
Is intended for processing and retention by customs officials of origin.
Copy n ° 4
Is intended for retention by customs officials of destination. For transit purposes further copies as necessary, to be marked 4a, 4b, etc. are intended for retention by customs officials of transit countries concerned.
Copy n ° 5
Is intended for retention by the issuing organisation.
DESTINATION DES EXEMPLAIRES U.K.
Exemplaire n ° 1
Doit être remis au destinataire avec les marchandises, par le transporteur après avoir été complété et visé par les autorités douanières
Exemplaire n ° 2
Doit être renvoyé par le destinataire au service d’expédition avec un accusé de réception.
Exemplaire n ° 3
Destiné au service des douanes du pays d’expédition qui le complète et le conserve dans ses archives.
Exemplaire n ° 4
Destiné au service des douanes du pays destinataire pour le conserver dans ses archives. En cas de transit, seront établis des exemplaires supplémentaires numérotés 4a, 4b, etc. destinés aux services des douanes des pays de transit concernés pour y être conservés.
Exemplaire n ° 5
Destiné à l’unité militaire qui a établi ce document pour le conserver dans ses archives.]
Textual Amendments
F11Inserted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.
ANNEX 61-01
Banana weighing certificates – data requirements U.K.
(1)
Authorised weigher name
(2)
Weighing certificate issuance date and number
(3)
Trader reference
(4)
Identity of means of transport at arrival
(5)
Country of origin
(6)
Number and type of packaging
(7)
Total established net weight
(8)
Brand(s)
(9)
Inspected units of packed bananas
(10)
Total gross weight of inspected units of packed bananas
(11)
Number of units of packed bananas inspected
(12)
Average gross weight
(13)
Tare
(14)
Average net weight per unit of packed bananas
(15)
Signature and stamp of the authorised weigher
(16)
Place and date
ANNEX 62-01
Information sheet INF 3 — data requirements U.K.
Information sheet INF 3 shall contain all items of information required by the customs authorities for the purpose of identifying the exported goods.
A.PART FOR THE DECLARANTU.K.
(1)Box 1: ExporterU.K.
Give the name or trade name and the full address including Member State.
(2)Box 2: Consignee at the time of exportU.K.
(3)Box 3: Country to which goods consigned at the time of exportU.K.
(4)Box 4: Number, kind, marks and numbers of packages and description of goods exportedU.K.
Give exact details of the goods according to their normal commercial description or according to their tariff description. The description must correspond with that used in the export declaration.
(5)Box 5: Gross weightU.K.
Give the quantity appearing in the export declaration.
(6)Box 6: Net weightU.K.
Give the quantity appearing in the export declaration.
(7)Box 7: Statistical valueU.K.
Give the statistical value at the time of export in the currency of the Member State of export.
(8)Box 8: Quantity for which information sheet is requiredU.K.
Give details of net weight, volume, etc. which the person concerned wishes to re-import, in figures and in words.
(9)Box 9: CN CodeU.K.
(10)Box 10: Additional information relating to the goodsU.K.
Give details of the export document: type, reference and date.
Indicate whether the goods relate to:
(a)
goods exported in completion of an inward processing operation;
(b)
goods which have been released for free circulation for a specific use. This item relates to goods which have been released for free circulation in the Union, benefiting from total or partial relief from import duty by reason of their use for specific purposes.
(c)
goods in one of the situations referred to in Article 28(2) TFEU. This item relates to the situation of goods at the time of their export.
(11)Box 11: Request of the exporterU.K.
Indicate the name and quality of the person signing the information sheet. Add the date, place and signature.
B.PART FOR THE CUSTOMS AUTHORITIESU.K.
(1)Box A: Endorsement by competent authorities for export licencesU.K.
In the case of goods referred to in Article 159, Information Sheet INF3 may be issued only on condition that box A has been completed and endorsed by the customs authorities beforehand, where the information contained therein is required.
Add the date, place and signature.
(2)Box B: Endorsement by competent authorities for grant of refunds or other amounts provided for on exportationU.K.
In the case of goods referred to in Article 159, Information Sheet INF3 may be issued only on condition that box B has been completed and endorsed by the customs authorities beforehand in accordance with points (a) and (b)
(a)
When the export of the goods did not give rise to the completion of customs export formalities with a view to obtaining refunds or other amounts provided for on export under the common agricultural policy, that box shall bear one of the following indications:
Sin concesión de restituciones u otras cantidades a la exportación,
Ingen restitutioner eller andre beløb ydet ved udførslen,
Keine Ausfuhrerstattungen oder sonstige Ausfuhrvergünstigungen,
Δεν έτυχαν επιδοτήσεων ή άλλων χορηγήσεων κατά την εξαγωγή,
No refunds or other amounts granted on exportation,
Sans octroi de restitutions ou autres montants à l’exportation,
Senza concessione di restituzioni o altri importi all’esportazione,
Geen restituties of andere bij de uitvoer verleende bedragen,
Sem concessão de restituições ou outros montantes na exportação,
Vietäessä ei myönnetty vientitukea eikä muita määriä/Inga bidrag eller andra belopp har beviljats vid exporten,
Inga bidrag eller andra belopp har beviljats vid exporten,
Bez vývozních náhrad nebo jiných částek poskytovaných při vývozu,
Ekspordil ei makstud toetusi ega muid summasid,
Bez kompensācijas vai citām summām, kas paredzētas par preču eksportēšanu,
Eksportas teisės į grąžinamąsias išmokas arba kitas pinigų sumas nesuteikia,
Kivitel esetén visszatérítést vagy egyéb kedvezményt nem vettek igénybe,
L-ebda rifużjoni jew ammonti oħra mogħtija fuq esportazzjoni,
Nie przyznano dopłat lub innych kwot wynikających z wywozu,
Brez izvoznih nadomestil ali drugih izvoznih ugodnosti,
Pri vývoze sa neposkytujú žiadne náhrady alebo iné peňažné čiastky,
Без възстановявания или други предоставяни суми за или при износ,
Fără acordarea de restituiri restituții sau alte sume la export,
Bez izvoznih subvencija ili drugih iznosa ostvarenih pri izvozu.
(b)
When the export of the goods did give rise to the completion of customs export formalities with a view to obtaining refunds or other amounts provided for on exportation under the common agricultural policy, the box shall bear one of the following indications:
Restituciones y otras cantidades a la exportación reintegradas por … (cantidad),
De ved udførslen ydede restitutioner eller andre beløb er tilbagebetalt for … (mængde),
Ausfuhrerstattungen und sonstige Ausfuhrvergünstigungen für … (Menge) zurückbezahlt,
Επιδοτήσεις και άλλες χορηγήσεις κατά την εξαγωγή επεστράφησαν για … (ποσότης),
Refunds and other amounts on exportation repaid for … (quantity),
Restitutions et autres montants à l’exportation remboursés pour … (quantité),
Restituzioni e altri importi all’esportazione rimborsati per … (quantità),
Restituties en andere bedragen bij de uitvoer voor … (hoeveelheid) terugbetaald,
Restituições e outros montantes na exportação reembolsados para … (quantidade),
Vientituki ja muut vietäessä maksetut määrät maksettu takaisin … (määrä) osalta/De vid exporten beviljade bidragen eller andra belopp har betalats tillbaka för … (kvantitet),
De vid exporten beviljade bidragen eller andra belopp har betalats tillbaka för … (kvantitet),
Vývozní náhrady nebo jiné částky poskytované při vývozu vyplaceny za … (množství),
Ekspordil makstud toetused ja muud summad tagastatud … (kogus) eest,
Kompensācijas un citas par preču eksportēšanu paredzētas summas atmaksātas par … (daudzums),
Grąžinamosios išmokos ir kitos eksporto atveju mokamos pinigų sumos išmokėtos už … (kiekis),
Kivitel esetén igénybevett visszatérítés vagy egyéb kedvezmény … (mennyiség) után visszafizetve,
Rifużjoni jew ammonti oħra fuq esportazzjoni mogħtija lura għal … (kwantita’),
Dopłaty i inne kwoty wynikające z wywozu wypłacono za … (ilość),
Izvozna nadomestila ali zneski drugih izvoznih ugodnosti povrnjeni za … (količina),
Náhrady a iné peňažné čiastky pri vývoze vyplatené za … (množstvo),
Възстановявания и други суми за …(количество), изплатени за износа,
Restituiri și alte sume rambursate la export pentru … (cantitatea),
Izvozna naknada ili drugi iznos pri izvozu isplaćeni za … (količina),
or
Título de pago de restituciones u otras cantidades a la exportación anulado por … (cantidad),
Ret til udbetaling af restitutioner eller andre beløb ved udførslen er annulleret for … (mængde),
Auszahlungsanordnung über die Ausfuhrerstattungen und sonstigen Ausfuhrvergünstigungen für … (Menge) ungültig gemacht,
Αποδεικτικό πληρωμής επιδοτήσεων ή άλλων χορηγήσεων κατά την εξαγωγή ακυρωμένο για … (ποσότης),
Entitlement to payment of refunds or other amounts on exportation cancelled for … (quantity),
Titre de paiement des restitutions ou autres montants à l’exportation annulé pour … (quantité),
Titolo di pagamento delle restituzioni o di altri importi all’esportazione annullato per … (quantità),
Aanspraak op restituties of andere bedragen bij uitvoer vervallen voor … (hoeveelheid),
Título de pagamento de restituições ou outros montantes à exportação anulado para … (quantidade),
Oikeus vientitukeen tai muihin vietäessä maksettuihin määriin peruutettu … (määrä) osalta/Rätt till utbetalning av bidrag och andra belopp vid exporten har annullerats för … (kvantitet),
Rätt till utbetalning av bidrag och andra belopp vid exporten har annullerats för … (kvantitet),
Nárok na vyplacení vývozních náhrad nebo jiných částek poskytovaných při vývozu za … (množství) zanikl,
Õigus saada toetusi või muid summasid ekspordil on … (kogus) eest kehtetuks tunnistatud,
Tiesības izmaksāt kompensācijas vai citas summas, kas paredzētas par preču eksportēšanu, atceltas attiecībā uz … (daudzums),
Teisė į grąžinamųjų išmokų arba kitų eksporto atveju mokamų pinigų sumų mokėjimą už … (kiekis) panaikinta,
Kivitel esetén … igénybevett visszatérítésre vagy egyéb kedvezményre való jogosultság … (mennyiség) után megszűnt,
Mhux intitolati għal ħlas ta’rifużjoni jew ammonti oħra fuq l-esportazzjoni għal … (kwantita’),
Uprawnienie do otrzymania dopłat lub innych kwot wynikających z wywozu anulowano dla … (ilość),
Upravičenost do izplačila izvoznih nadomestil ali zneskov drugih izvoznih ugodnosti razveljavljena za … (količina),
Nárok na vyplatenie náhrad alebo iných peňažných čiastok pri vývoze za … (množstvo) zanikol,
Право за плащане на възстановявания или други суми за износа е отменено за … (количество),
Dreptul la plata restituirilor sau a altor sume la export a fost anulat pentru … (cantitatea),
Pravo na izvoznu subvenciju ili drugi iznos ostvaren pri izvozu poništeno za … (količina),
depending on whether the refunds or other amounts provided for on exportation have or have not already been paid by the competent authorities.
Add the date, place and signature.
(3)Box C: Where a duplicate of Information Sheet INF 3 has to be issued, it shall bear one of the following indications:U.K.
DUPLICADO,
DUPLIKAT,
DUPLIKAT,
ΑΝΤΙΓΡΑΦΟ,
DUPLICATE,
DUPLICATA,
DUPLICATO,
DUPLICAAT,
SEGUNDA VIA,
KAKSOISKAPPALE/DUPLIKAT,
DUPLIKAT,
DUPLIKÁT,
DUPLIKAAT,
DUBLIKĀTS,
DUBLIKATAS,
MÁSODLAT,
DUPLIKAT,
DUPLIKAT,
DVOJNIK,
DUPLIKÁT,
ДУБЛИКАТ,
DUPLICAT,
DUPLIKAT.
Add the date, place and signature.
(4)Box D: Full name and address of the customs office of exportU.K.
(5)Box E: Request by the customs office of re-importU.K.
Indicate the content of the request as follows:
(a)
verification of the authenticity of this Information sheet and the correctness of the information therein,
(b)
other information to be supplied (to be detailed).
Indicate the following:
(a)
full name and address of the customs office of re-import,
(b)
date, place and signature.
(6)Box F: Reply of the competent authoritiesU.K.
Indicate the content of the reply as follows:
(a)
confirmation of the authenticity of this Information sheet and the of correctness of the information therein,
(b)
other information supplied (to be detailed),
(c)
additional comments.
Indicate the following:
(a)
full name and address of the competent authorities,
(b)
date, place and signature.
(7)Box G: Re-importU.K.
The customs office of re-importation shall record on information sheet INF 3 the quantity of returned goods exempted from import duty. Where it is made on paper, that office shall retain the original and sending the copy, bearing the reference number and the date of declaration for free circulation, to the customs authorities who issued it.
The said customs authorities shall compare this copy with the one in their possession and retain it in their official files.
ANNEX 71-02
Sensitive goods and products U.K.
The following goods are covered by this Annex:
(1)
The following agricultural products falling under one of the following sectors of the common market organization (CMO):
Beef and veal sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(o) and listed in Annex I Part XV;
Pigmeat sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(q) and listed in Annex I Part XVII;
Sheepmeat and goatmeat sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(r) and listed in Annex I Part XVIII;
Eggs sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(s) and listed in Annex I Part XIX;
Poultrymeat sector: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(t) and listed in Annex I Part XX;
Apiculture products: products referred to in Regulation (EU) No 1308/2013, Article 1(2)(v) and listed in Annex I Part XXII;
Cereals sector: products referred to in Article 1(2)(a), Annex I Part I of Regulation (EU) No 1308/2013;
Rice sector: products referred to in Article 1(2)(b), Annex I Part II of Regulation (EU) No 1308/2013;
Sugar sector: products referred to in Article 1(2)(c), Annex I Part III of Regulation (EU) No 1308/2013;
Olive oil sector: products referred to in Article 1(2)(g), Annex I Part VII of Regulation (EU) No 1308/2013;
Milk and milk-products sector: products referred to in Article 1(2)(p), Annex I Part XVI of Regulation (EU) No 1308/2013;
Wine sector: products referred to in Article 1(2)(l), Annex I Part XII of Regulation (EU) No 1308/2013 and falling under CN codes:
0806 10 90
2009 61
2009 69
2204 21 (quality wine PDO and PGI excepted)
2204 29 (quality wine PDO and PGI excepted) 2204 30
(2)
Ethyl alcohol and spirit products falling under CN codes:
2207 10
2207 20
2208 40 39 – 2208 40 99
2208 90 91 – 2208 90 99
(3)
ex 2401 unmanufactured tobacco
(4)
Products other than those under points 1 and 2 subject to agricultural export refund.
(5)
Fishery products listed in Annex I to Council Regulation (EC) No 1379/2013 on the common organization of the markets in fishery and aquaculture products and products listed in Annex V to this regulation subject to a partial autonomous suspension.
(6)
All fishery products subject to an autonomous quota.
ANNEX 71-03
List of permitted usual forms of handling (Article 220 of the Code)U.K.
Unless otherwise specified, none of the following forms of handling may give rise to a different eight-digit CN code.
[F11In addition, none of the following forms of handling may result in an unjustified import duty advantage.
For the purposes of the previous paragraph, any of the usual forms of handling listed below which entail a change in the CN code or in the origin of non-Union goods shall be deemed to result in an unjustified import duty advantage if the goods would be, at the time where the usual forms of handling begin, subject to a provisional or definitive anti-dumping duty, a countervailing duty, a safeguard measure or an additional duty resulting from a suspension of concessions if they were declared for release for free circulation.]
(1)ventilation, spreading-out, drying, removal of dust, simple cleaning operations, repair of packing, elementary repairs of damage incurred during transport or storage in so far as it concerns simple operations, application and removal of protective coating for transport;U.K.
(2)reconstruction of the goods after transport;U.K.
(3)stocktaking, sampling, sorting, sifting, mechanical filtering and weighing of the goods;U.K.
(4)removal of damaged or contaminated components;U.K.
(5)conservation, by means of pasteurisation, sterilisation, irradiation or the addition of preservatives;U.K.
(6)treatment against parasites;U.K.
(7)anti-rust treatment;U.K.
(8)treatment:U.K.
by simple raising of the temperature, without further treatment or distillation process, or
by simple lowering of the temperature;
even if this results in a different eight-digit CN code;
(9)electrostatic treatment, uncreasing or ironing of textiles;U.K.
(10)treatment consisting in:U.K.
stemming and/or pitting of fruits, cutting up and breaking down of dried fruits or vegetables, rehydration of fruits, or
dehydration of fruits even if this results in a different eight-digit CN code;
(11)desalination, cleaning and butting of hides;U.K.
(12)addition of goods or addition or replacement of accessory components as long as this addition or replacement is relatively limited or is intended to ensure compliance with technical standards and does not change the nature or improve the performances of the original goods, even if this results in a different eight-digit CN code for the added or replacement goods;U.K.
(13)dilution or concentration of fluids, without further treatment or distillation process, even if this results in a different eight-digit CN code;U.K.
(14)mixing between them of the same kind of goods, with a different quality, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods;U.K.
(15)mixing of gas or fuel oils not containing biodiesel with gas or fuel oils containing biodiesel, classified in Chapter 27 of the CN, in order to obtain a constant quality or a quality which is requested by the customer, without changing the nature of the goods even if this results in a different eight-digit CN code;U.K.
(16)mixing of gas or fuel oils with biodiesel so that the mixture obtained contains less than 0,5 %, by volume, of biodiesel, and mixing of biodiesel with gas or fuel oils so that the mixture obtained contains less than 0,5 %, by volume, of gas or fuel oils;U.K.
(17)dividing or size cutting out of goods if only simple operations are involved;U.K.
(18)packing, unpacking, change of packing, decanting and simple transfer into containers, even if this results in a different eight-digit CN code, affixing, removal and altering of marks, seals, labels, price tags or other similar distinguishing signs;U.K.
(19)testing, adjusting, regulating and putting into working order of machines, apparatus and vehicles, in particular in order to control the compliance with technical standards, if only simple operations are involved;U.K.
(20)dulling of pipe fittings to prepare the goods for certain markets;U.K.
(21)denaturing, even if this results in a different eight-digit CN code;U.K.
(22)any usual forms of handling, other than the abovementioned, intended to improve the appearance or marketable quality of the import goods or to prepare them for distribution or resale, provided that these operations do not change the nature or improve the performance of the original goods.U.K.
ANNEX 71-04
Special provisions concerning equivalent goods U.K.
I.CUSTOMS WAREHOUSING, INWARD AND OUTWARD PROCESSINGU.K.
Conventionally produced goods and organic goods U.K.
It is not permitted to replace:
organic goods by conventionally produced goods; and
conventionally produced goods by organic goods.
II.INWARD PROCESSINGU.K.
(1) Rice U.K.
Rice classified under CN code 1006 shall not be deemed equivalent unless it falls within the same eight-digit CN code of the Combined Nomenclature. Nevertheless, for rice with a length not exceeding 6,0 mm and a length/width ratio equal to or more than 3 and for rice with a length equal to or less than 5,2 mm and a length/width ratio equal to or more than 2, equivalence shall be established by determination of the length/width ratio only. The measurement of the grains shall be done in accordance with Annex A(2)(d) to Regulation (EC) No 3072/95 on the common organisation of the market in rice.
(2) Wheat U.K.
Equivalent goods may be used only between wheat harvested in a third country and already released for free circulation and non-Union wheat, of the same eight-digit CN code, having the same commercial quality and the same technical characteristics.
However:
derogations from the ban on use of equivalent goods may be adopted in respect of wheat on the basis of a communication from the Commission to the Member States, after examination by the Committee,
the use of equivalent goods is permitted between Union durum wheat and durum wheat of third-country origin, provided it is for the production of pasta falling within CN codes 1902 11 00 and 1902 19.
(3) Sugar U.K.
Recourse to the use of equivalent goods is permitted between non-Union raw cane sugar (CN codes 1701 13 90 and/or 1701 14 90) and sugar beet (CN code 1212 91 80) under the condition that processed products falling within CN code 1701 99 10 (white sugar) are obtained.
The equivalent quantity of raw cane sugar of standard quality as defined in point III of Part B of Annex III to Regulation (EU) No 1308/2013 shall be calculated by multiplying the quantity of white sugar with the coefficient 1,0869565.
The equivalent quantity of raw cane sugar not of standard quality shall be calculated by multiplying the quantity of white sugar with a coefficient obtained by dividing 100 by the yield of raw cane sugar. The yield of raw cane sugar shall be calculated as set out in point III of Part B of Annex IIĪ to Regulation (EU) No 1308/2013.
(4) Live animals and meat U.K.
Equivalent goods may not be used for inward-processing operations on live animals or meat.
Derogation from the ban on the use of equivalent goods can be made for meat which has been made subject of a communication by the Commission to the Member States, after an examination carried out by a body composed of representatives of the customs administrations of the Member States if the applicant can prove that equivalence is economically necessary and if the customs authorities transmit the draft of the procedures foreseen to control the operation.
(5) Maize U.K.
The use of equivalent goods between Union and non-Union maize is possible only in the following cases and subject to the following conditions:
(1)
In the case of maize for use in animal feed, the use of equivalent goods is possible provided that a customs control system is set up to ensure that the non-Union maize is in fact used for processing into animal feed.
(2)
In the case of maize used in the manufacture of starch and starch products, the use of equivalent goods is possible between all varieties with the exception of maizes rich in amylopectin (wax-like maize or ‘waxy’ maize) which are only equivalent between themselves.
(3)
In the case of maize used in the manufacture of meal products, the use of equivalent goods is possible between all varieties with the exception of maizes of the vitreous type (‘Plata’ maize of the ‘Duro’ type, ‘Flint’ maize) which are only equivalent between themselves.
(6) Olive oil U.K.
A.Recourse to the use of equivalent goods is permitted only in the following cases and under the following conditions:U.K.
(1)
virgin olive oil
(a)
between Union extra virgin olive oil falling within CN code 1509 10 90 which corresponds to the description in Point 1(a) of Part VIII of Annex VII to Regulation (EU) No 1308/2013 and non-Union extra virgin olive oil of the same CN code, provided that the processing operation produces extra virgin olive oil falling within the same CN code and satisfying the requirements of the said Point 1(a);
(b)
between Union virgin olive oil falling within CN code 1509 10 90 which corresponds to the description in Point 1(b) of the Part VIII of Annex VII to Regulation (EU) No 1308/2013 and non-Union virgin olive oil of the same CN code, provided that the processing operation produces virgin olive oil falling within the same CN code and satisfying the requirements of the said Point 1(b);
(c)
between Union lampante virgin olive oil falling within CN code 1509 10 10 which corresponds to the description in Point 1(c) of the Part VIII of Annex VII to Regulation (EU) No 1308/2013 and non-Union lampante virgin olive oil of the same CN code, provided that the processed product is:
refined olive oil falling within CN code 1509 90 00 which corresponds to the description in Point 2 of Part VIII of the abovementioned Annex VII, or
olive oil falling within CN code 1509 90 00 which corresponds to the description in Point 3 of Part VIII of the said Annex VII and is obtained by blending with Union virgin olive oil falling within CN code 1509 10 90.
(2)
olive-pomace oil
between Union unrefined olive-pomace oil falling within CN code 1510 00 10 which corresponds to the description in Point 4 of Part VIII of Annex VII to Regulation (EC) No 1234/2007 and non-Union unrefined olive-pomace oil of the same CN code, provided that the olive-pomace oil processed product falling within CN code 1510 00 90 and corresponding to the description in Point 6 of Part VIII of the said Annex VII is obtained by blending with Union virgin olive oil falling within CN code 1509 10 90.
B.The blendings referred to in Point A.1(c) second indent and Point A.2, with non-Union virgin olive oil, used in an identical manner, are authorised only where the arrangements for supervision of the procedure are organized in a manner that makes it possible to identify the proportion of non-Union virgin olive oil in the total quantity of blended oil exported.U.K.
C.The processed products must be put into immediate packaging of 220 litres or less. By way of derogation, in the case of agreed containers of 20 tonnes maximum, the customs authorities may allow the exportation of the oils found in the preceding Points on condition that there is systematic control of the quality and quantity of the exported product.U.K.
D.Equivalence shall be checked by using commercial records to verify the quantity of oils used for blending and, for the purpose of verifying the quality concerned, by comparing the technical characteristics of samples of the non-Union oil taken when it was entered for the procedure with the technical characteristics of the samples of the Union oil used taken when the processed product concerned was processed against the technical characteristics of the samples taken at the time of actual exportation of the processed product at the point of exit. Samples shall be taken in accordance with international standards EN ISO 5555 (sampling) and EN ISO 661 (sending of samples to laboratories and preparation of samples for tests). The analysis shall be carried out with reference to the parameters in Annex I to Commission Regulation (EEC) No 2568/91(5).U.K.
F12(7) Milk and milk products U.K.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F12Deleted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.
III.OUTWARD PROCESSINGU.K.
The use of equivalent goods is not permitted for goods which are covered by Annex 71-02.
Textual Amendments
F12Deleted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.
ANNEX 71-05
Standardised exchange of information (INF) U.K.
Section A U.K.
Standardised exchange of information (INF) between customs authorities is not yet required but the supervising customs office shall make available the relevant INF data elements in the electronic system relating to INF U.K.
The supervising customs office shall make available the following data elements in accordance with Article 181(1). Where a customs declaration or re-export declaration/notification refers to an INF, the competent customs authorities shall provide additional data elements in accordance with Article 181(3).
The holder of an authorisation for inward processing IM/EX which involves one Member State may request the supervising customs office to make the relevant INF data elements available via the electronic system relating to INF in order to prepare the standardised exchange of information between customs authorities, if the responsible customs authority has requested such INF.
Note:
(M) means mandatory and (O) means optional
| Common data elements | Comments |
|---|---|
| [F13Authorisation/declaration number (M)] | |
| Person making the request (M) | EORI number used for identification purposes |
| [F11Declarant (O)] | [F11Only if this person is different from the holder of the authorisation] |
| INF number (M) | Unique number given by the supervising customs office [e.g. IP EX/IM/123456/GB + authorisation no] |
| Supervising customs office (M) | COL code would be used for identification purposes |
| Customs office using the INF data elements (O) | COL code would be used for identification purposes. This data element will be provided if the INF data elements are actually used. |
| Description of the goods which are covered by the INF (M) | |
| [F13CN code, net quantity (including net mass and/or supplementary units when applicable), value of goods (indicating the relevant currency) (M)] | [F13These data elements are related to the total net quantity of goods for which the INF is requested. Before the relevant customs declaration(s) is (are) lodged, the tariff classification of goods must be the same as the one established in the authorisation granted by the competent customs authorities. Before the relevant customs declaration is lodged, the value can be estimated according to the authorisation granted by the competent customs authorities.] |
| Description of the processed products which are covered by the INF (M) | |
| [F13CN code, net quantity (including net mass and/or supplementary units when applicable), value of processed products (indicating the relevant currency) (M)] | [F13These data elements are related to the total net quantity of processed products for which the INF is requested. Before the relevant customs declaration(s) is (are) lodged, the tariff classification of processed products must be the same as the one established in the authorisation granted by the competent customs authorities. Before the relevant customs declaration is lodged, the value can be estimated according to the authorisation granted by the competent customs authorities.] |
| Particulars of the customs declaration(s) placing goods under the special procedure (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
| MRN (O) | This data element may be provided if the INF data elements are actually used. |
| Remarks (O) | Any additional information may be entered |
| Specific data elements IP | Comments |
|---|---|
| If a customs debt is incurred, the amount of import duty shall be calculated in accordance with Article 86(3) of the Code (O) | — |
| Equivalent goods (O) | — |
| Prior exportation (O) | — |
| [F13Business case IP IM/EX (as referred to in Article 1(30))] | |
| Customs declaration of placement under inward processing was accepted (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
| Particulars necessary for application of commercial policy measures (O) | — |
| Last date for discharge (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
| [F13CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)] | Indicate the quantity of goods which were placed under IP. This data element shall be provided by the customs office of placement. |
| The declaration of discharge was accepted (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of discharge. |
| [F13CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)] | In case of discharge, indicate the quantity of processed products which is available. This data element shall be provided by the customs office of discharge. |
| Date of exit and exit result (O) | These data elements shall be provided by the customs office of exit. |
| [F13Business case IP EX/IM (as referred to in Article 1(29)] | |
| Export declaration under IP EX/IM was accepted (O) | Where a export declaration refers to the INF, this data element shall be provided by the customs office of export. |
| Particulars necessary for application of commercial policy measures (O) | |
| Last date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export. |
| [F13CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)] | Indicate the quantity of goods which can be placed under IP. This data element shall be provided by the customs office of export. |
| Date of exit and exit result | These data elements shall be provided by the customs office of exit. |
| Date of placement of non-Union goods, which are replaced by equivalent goods, under inward processing (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of placement. |
| [F13CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)] | In case of placement of non-Union goods under inward processing, indicate the quantity available. This data element shall be provided by the customs office of placement. |
| Specific data elements OP | Comments |
|---|---|
| [F13Business case OP EX/IM (as referred to in Article 1(28)] | |
| Country of processing (O) | — |
| Member State of re-importation (O) | — |
| Equivalent goods (O) | — |
| Customs declaration OP number (M) | Where a customs declaration for OP refers to the INF, this data element shall be provided by the customs office of export/placement. |
| Identification of goods (M) | (M) unless equivalent goods may be used. Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
| [F13CN Code, net quantity (including net mass and/or supplementary units when applicable) (M)] | In case of placement of Union goods under outward processing, indicate the quantity available. This data element shall be provided by the customs office of export/placement. |
| Last date of re-importation of processed products (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
| Exit result (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of exit. |
| Date of re-importation of processed products (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office for release for free circulation. |
| Particulars of the customs declaration(s) for release for free circulation (O) | Where a customs declaration for release for free circulation refers to the INF, this data element shall be provided by the customs office for release for free circulation. |
| [F13CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)] | In case of re-importation of processed products, indicate the quantity of processed products which can be re-imported under outward processing. This data element shall be provided by the customs office for release for free circulation. |
| [F13Business case OP IM/EX (as referred to in Article 1(27)] | |
| Prior importation of processed products (O) | This data element shall be provided by the customs office for release for free circulation. (guarantee must be provided) |
| Last date of placement of Union goods, which are replaced by equivalent goods, under outward processing (O) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office for release for free circulation. |
| Date of placement of Union goods, which are replaced by equivalent goods, under outward processing (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
| [F13CN Code, net quantity (including net mass and/or supplementary units when applicable), value (indicating the relevant currency) (M)] | In case of placement of Union goods, which are replaced by equivalent goods, under outward processing, indicate the quantity of Union goods which must be placed under outward processing. Where a customs declaration refers to the INF, this data element shall be provided by the customs office of export/placement. |
| Exit result (M) | Where a customs declaration refers to the INF, this data element shall be provided by the customs office of exit. |
Section B U.K.
Standardised exchange of information (INF) between customs authorities is required but the INF data elements are not yet available in the electronic system relating to INF U.K.
(1)The responsible customs authority as referred to in Article 101(1) of the Code has requested an INF between customs authorities in accordance with Article 181(2) because a customs debt is incurred in accordance with Articles 77(1)(a) or 79(1) of the Code for processed products which were obtained under inward processing IM/EX. The calculation of the amount of import duty shall be made in accordance with Article 86(3) of the Code but the responsible customs authority does not have information on the goods which were placed under inward processing IM/EX.U.K.
(2)The responsible customs authority as referred to in Article 101(1) of the Code has requested an INF between customs authorities in accordance with Article 181(2) because a customs debt is incurred in accordance with Articles 77(1)(a) or 79(1) of the Code for processed products which were obtained under inward processing IM/EX and Commercial Policy Measures are applicable.U.K.
(3)In situations covered by points 1 or 2 above the responsible customs authority shall provide the following data elements:U.K.
| Common data elements | Comments |
|---|---|
| Type of request (M) | Procedure needs to be identified (IP or IP CPM). The data element ‘Type of request’ is needed only in cases where the customs declaration does not refer to an INF. |
| The responsible customs authority as referred to in Article 101(1) of the Code (M) | COL code would be used for identification purposes |
| Authorisation number (M) | — |
| CPM (O) | |
| Supervising customs office receiving the request (M) | COL code would be used for identification purposes |
| Description of the goods or processed products for which the INF is requested (M) | — |
| CN Code, net quantity, value (M) | |
| MRN (O) | |
| [F11Date on which the customs debt is incurred or on which CPM apply (M) | ] |
| Remarks (O) | Any additional information may be entered |
The supervising customs office receiving the request shall make available the following data elements:
| Specific data elements IP IM/EX | Comments |
|---|---|
| The amount of import duty to be entered in the accounts and notified to the debtor in accordance with Article 86(3) of the Code (O) | — |
| Particulars necessary for application of commercial policy measures (O) | — |
| INF number (M) | Unique number given by the supervising customs office [e.g. IP/123456/GB + authorisation no (EORI no is part of the authorisation no)] |
| MRN (O) | — |
Textual Amendments
F13Substituted by Commission Delegated Regulation (EU) 2020/877 of 3 April 2020 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013, and amending Delegated Regulation (EU) 2016/341 supplementing Regulation (EU) No 952/2013, laying down the Union Customs Code.
ANNEX 71-06
Information to be provided in the bill of discharge U.K.
(a)
reference particulars of the authorisation;
(b)
the quantity of each type of goods which were placed under the special procedure in respect of which discharge is claimed;
(c)
the CN code of the goods which were placed under the special procedure;
(d)
the rate of import duties to which the goods which were placed under the special procedure are liable and, where applicable, their customs value;
(e)
the particulars of the customs declarations placing goods under the special procedure;
(f)
the type and quantity of the processed products or the goods placed under the procedure and particulars of the subsequent customs declaration or any other document relating to the discharge of the procedure;
(g)
the CN code and the customs value of the processed products if the value scale method is used for the purpose of discharge;
(h)
the rate of yield;
(i)
the amount of import duty to be paid. Where this amount refers to the application of Article 175(4), it shall be specified;
(j)
the periods for discharge.
ANNEX 72-03
TC11 receipt U.K.
Common data requirementsU.K.
(1)
Place, name and reference number of the customs office of destination
(2)
Type of transit declaration
(3)
Registration date by the customs office of departure
(4)
Master Reference Number (MRN) registered
(5)
Place, name and reference number of the customs office of departure
(6)
Place and date of the issuance of the receipt
(7)
Signature and official stamp of the customs office of destination
ANNEX 90
Table of correspondence referred to in Article 254 U.K.
| Applicable provisions under Regulation (EEC) No 2913/92 and Regulation (EEC) No 2454/93 | Applicable provisions under the Code, this Regulation and Implementing Regulation (EU) 2015/2447 | |
|---|---|---|
| 1 | Authorised Economic Operator Conditions and criteria for granting the AEO certificate (Article 5a of Regulation (EEC) No 2913/92 and Articles 14a and Articles 14g to 14k of Regulation (EEC) No 2454/93) | Authorised Economic Operator – criteria for granting the AEO status (Articles 22, 38 and 39 of the Code and Articles 24 to 28 of Implementing Regulation (EU) 2015/2447)'. |
| 2. | Comprehensive security, including the comprehensive guarantee for Community transit (in general: Article 191 of Regulation (EEC) No 2913/92; for Community transit: Article 94 of Regulation (EEC) No 2913/92 and Articles 373 and 379-380 of Regulation (EEC) No 2454/93) | Authorisation to use a comprehensive guarantee (Articles 89(5) and 95 of the Code and Article 84 of this Regulation) |
| 3 | Individual guarantee in the form of individual guarantee vouchers (Article 345(3) of Regulation (EEC) No 2454/93) | Individual guarantee in the form of vouchers (Article 160 of Implementing Regulation (EU) 2015/2447) |
| 4 | Authorisations for the operation of temporary storage facilities (Article 51(1) of Regulation (EEC) No 2913/92, Articles 185 to 187a of Regulation (EEC) No 2454/93) | Authorisations for the operation of temporary storage facilities (Article 148 of the Code, Articles 107 to 111 of this Regulation and Article 191 of Implementing Regulation (EU) 2015/2447) |
| 5 | [F1Authorisations for ‘simplified declaration’ (Article 76(1)(a) and (b) of Regulation (EEC) No 2913/92, Articles 253 to 253g, 254, 260 to 262, 269 to 271, 276 to 278, 282, 289 of Regulation (EEC) No 2454/93)] | Authorisations for ‘simplified declaration’ (Articles 166(2), 167 of the Code, Articles 145 to 147 of this Regulation and Articles 223, 224 and 225 of Implementing Regulation (EU) 2015/2447) |
| 6 | Authorisations for ‘local clearance procedure’ (Article 76(1)(c) of Regulation (EEC) No 2913/92, Articles 253 to 253g, 263 to 267, 272 to 274, 276 to 278, 283 to 287of Regulation (EEC) No 2454/93) | Authorisations for ‘entry in the declarant’s records’ (Article 182 of the Code, Article 150 and Articles 226 to 229 of Implementing Regulation (EU) 2015/2447) Or Authorisation for ‘simplified declaration’ (see point (5) [F1And/or places designated or approved by the customs authorities as referred to in Article 5(33) of the Code] |
| 7 | Authorisations for ‘SASP’ (Articles 1(13), 253h to 253m of Regulation (EEC) No 2454/93) | Authorisations for ‘centralized clearance’ (Article 179 of the Code, Article 149 of this Regulation and Articles 229 to 232 of Implementing Regulation (EU) 2015/2447) |
| 8 | Authorisations to run a regular shipping service (Article 313b of Regulation (EEC) No 2454/93) | Authorisations to run a regular shipping service (Article 120 of this Regulation) |
| 9 | Authorisations for authorised consignor to issue a proof of status T2L, T2LF or commercial document without submitting it for endorsement to customs (Article 324a of Regulation (EEC) No 2454/93) | Authorisations for authorised issuer to issue proof of status T2L, T2LF or customs goods manifest without submitting it for endorsement to customs (Article 128 of this Regulation) |
| 10 | Authorisations ‘banana weighers’ (Articles 290a to 290c of Regulation (EEC) No 2454/93) | Authorisations ‘banana weighers’ (Articles 155 to 157 of this Regulation and Articles 251 and 252 of Implementing Regulation (EU) 2015/2447) |
| 11 | Authorisation for authorised consignor for the Community transit (Articles 372(1)(d) to 378 and Articles 398 to 402 of Regulation (EEC) No 2454/93) | Authorisation for the status of authorised consignor, allowing the holder of the authorisation to place goods under the Union transit procedure without presenting them to customs (Article 233(4)(a) of the Code, Articles 191, 192 and 193 of this Regulation and Articles 313 and 314 of Implementing Regulation (EU) 2015/2447) |
| 12 | Authorisation for authorised consignee for the Community transit (Articles 372(1)(e) to 378 and Articles 406 to 408 of Regulation (EEC) No 2454/93) | Authorisation for the status of authorised consignee, allowing the holder of the authorisation to receive goods moved under the Union transit procedure at than authorised place to end the procedure in accordance with Article 233(2) of the Code (Article 233(4)(b) of the Code, Articles 191, 194 and 195 of this Regulation and Articles 313, 315 and 316 of Implementing Regulation (EU) 2015/2447) |
| 13 | Authorisation for authorised consignee for TIR transit (Articles 454a and454b of Regulation (EEC) No 2454/93) | Authorisation for authorised consignee for TIR purposes (Article 230 of the Code, Articles 185, 186 and 187 of this Regulation and Article 282 of Implementing Regulation (EU) 2015/2447) |
| 14 | Authorisation for Processing under Customs Control (Articles 84 to 90 and 130 to 136 of Regulation (EEC) No 2913/92 and Articles 496 to 523, 551 and 552 of Regulation (EEC) No 2454/93) | Authorisation for inward processing (Articles 210 to 225 and 255 to 258 of the Code and Articles 161 to 183 and 241 of this Regulation) |
| 15 | Authorisation for inward processing suspension system [F1(Articles 84 to 90, Articles 114 to 123 and Article 129 of Regulation (EEC) No 2913/92; Articles 496 to 523 and Articles 536 to 549 of Regulation (EEC) No 2454/93)] General rules for calculating the amount of import or export duty (Articles 201 to 216 of Regulation (EEC) No 2913/92 and Articles 517- 519 of Regulation (EEC) No 2454/93) | Authorisation for inward processing (Articles 210 to 225 and 255 to 258 of the Code and Articles 161 to 183 and 241 of this Regulation) General rules for calculating the amount of import or export duty Article 86(3) of the Code Special rules for calculating the amount of import or export duty if the economic conditions are deemed to be fulfilled in the cases covered by Article 167(1)(h), (i), (m), (p), (r) or (s) of this Regulation: Article 85(1) of the Code |
| 16 | [F1Authorisation for inward processing drawback system (Articles 84 to 90 and Articles 114 to 129 of Regulation (EEC) No 2913/92; Articles 496 to 523, Articles 536 to 544 and Article 550 of Regulation (EEC) No 2454/93)] General rules for calculating the amount of import or export duty (Articles 201 to 216 of Regulation (EEC) No 2913/92 and Articles 517-519 of Regulation (EEC) No 2454/93) | Authorisation for inward processing (Articles 210 to 225 and 255 to 258 of the Code and Articles 161 to 183 and 241 of this Regulation) General rules for calculating the amount of import or export duty Article 86(3) of the Code Special rules for calculating the amount of import or export duty if the economic conditions are deemed to be fulfilled in the cases covered by of Article 167(1)(h), (i), (m), (p), (r) or (s) of this Regulation: Article 85(1) of the Code |
| 17 | Authorisations for the operation of storage facilities as a customs warehouse type A (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) | Authorisations for a public customs warehouse of type I (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
| 18 | Authorisations for the operation of storage facilities as a customs warehouse type B (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) | Authorisations for a public customs warehouse of type II (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
| 19 | Authorisations for the operation of storage facilities as a customs warehouse type C (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) | Authorisations for a private customs warehouse (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
| 20 | Authorisations for the operation of storage facilities as a customs warehouse type D (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) | Authorisations for a private customs warehouse (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
| 21 | Authorisations for the operation of storage facilities as a customs warehouse type E (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) | Authorisations for a private customs warehouse (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
| 22 | Authorisations for the operation of storage facilities as a customs warehouse type F (Article 100 of Regulation (EEC) No 2913/92, Articles 526 and 527 of Regulation (EEC) No 2454/93) | Authorisations for a public customs warehouse of type III (Article 211 and 240 to 243 of the Code, Articles 161 to 183 of this Regulation) |
| 23 | Authorisations for free zones of control type I (Articles 166 to 176 of Regulation (EEC) No 2913/92, Articles 799 to 812 of Regulation (EEC) No 2454/93) | Authorisations for free zone (Articles 243 to 249 of the Code) To be implemented at national level |
| 24 | Authorisations for free zones of control type II (Articles 166 to 176 of Regulation (EEC) No 2913/92, Articles 799 to 804 and 812 of Regulation (EEC) No 2454/93) | Authorisations for customs warehouse The customs authorities shall decide after 1 May 2016 which particular type of customs warehouse those free zones shall be deemed to be equivalent to. (Articles 240 to 242 of the Code and Articles 161 to 183 of this Regulation) |
| 25 | Authorisations for free warehouse (Articles 166 to 176 of Regulation (EEC) No 2913/92, Articles 799 to 804 and 812 of Regulation (EEC) No 2454/93) | Authorisations for customs warehouse The customs authorities shall decide without delay which particular type of customs warehouse those free warehouses shall be deemed to be equivalent to. (Articles 240 to 242 of the Code and Articles 161 to 183 of this Regulation) |
| 26 | Authorisation for the use of seals of a special type (Article 372(1)(b) to Article 378 and Article 386 of Regulation (EEC) No 2454/93) | Authorisation for the use of seals of a special type, where sealing is required to ensure the identification of the goods placed under the Union transit procedure (Article 233(4)(c) of the Code, Articles 191 and 197 of this Regulation and Articles 313 and 317 of Implementing Regulation (EU) 2015/2447) |
| 27 | Authorisation for outward processing (Articles 84 to 90 and 145 to 160 of Regulation (EEC) No 2913/92, Articles 496 to 523 and 585 to 592 of Regulation (EEC) No 2454/93) | Authorisation for outward processing (Articles 210 to 225 and 255, 259 to 262 of the Code and Articles 163, 164, 166, 169, 171 to 174, 176, 178, 179, 181, 240, 242, 243 of this Regulation and Articles 259 to 264 and Articles 266, 267, 268 and 271 of Implementing Regulation (EU) 2015/2447) |
| 28 | Authorisation for Temporary Importation (Articles 84 to 90 and 137 to 144 of Regulation (EEC) No 2913/92 and Articles 496 to 523 and 553 to 584 of Regulation (EEC) No 2454/93) | Authorisation for Temporary Admission (Articles 210 to 225 and 250 to 253 of the Code, Articles 163 to 165, 169, 171 to 174, 178, 179, 182, 204 to 238 of this Regulation and Articles 258, 260 to 264, 266 to 270, 322 and 323 of Implementing Regulation (EU) 2015/2447) |
| 29 | Authorisation for end-use (Articles 21 and 82 of Regulation (EEC) No 2913/92 and Articles 291 to 300 of Regulation (EEC) No 2454/93) | Authorisation for end-use (Articles 210 to 225, 254 of the Code and Articles 161 to 164, 169, 171 to 175, 178, 179, 239 of this Regulation and Articles 260 to 269 of Implementing Regulation (EU) 2015/2447) |
(1)
See Additional note 5(b) to Chapter 27 of the Combined Nomenclature.
(2)
See Additional Note 5(b) to Chapter 27 of the Combined Nomenclature.
(3)
Additional note 5(b) to Chapter 27 of the Combined Nomenclature.
(4)
Additional note 5(b) to Chapter 27 of the Combined Nomenclature.
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