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30 Ogos 2012 30 August 2012
P.U. (A) 277
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT GAZETTE
PERINTAH DUTI KASTAM (BARANG-BARANG BERASAL DARI NEGERI-NEGERI
ASEAN) (TATANAMA TARIF BERHARMONIS ASEAN DAN PERJANJIAN PERDAGANGAN
BARANGAN ASEAN)
2012
CUSTOMS DUTIES (GOODS OF ASEAN COUNTRIES ORIGIN) (ASEAN
HARMONISED TARIFF NOMENCLATURE AND ASEAN
TRADE IN GOODS AGREEMENT) ORDER 2012
DISIARKAN OLEH/ PUBLISHED BY
JABATAN PEGUAM NEGARA/ ATTORNEY GENERALS CHAMBERS
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AKTA KASTAM 1967
PERINTAH DUTI KASTAM (BARANG-BARANG BERASAL DARI NEGERI-NEGERI
ASEAN) (TATANAMA TARIF BERHARMONIS ASEAN DAN PERJANJIAN
PERDAGANGAN
BARANGAN ASEAN) 2012
PADA menjalankan kuasa yang diberikan oleh subseksyen 11(1) Akta
Kastam 1967
[Akta 235], Menteri membuat perintah yang berikut:
Nama dan permulaan kuat kuasa
1. (1) Perintah ini bolehlah dinamakan Perintah Duti Kastam
(Barang-
Barang Berasal Dari Negeri-Negeri ASEAN) (Tatanama Tarif
Berharmonis ASEAN
Dan Perjanjian Perdagangan Barangan ASEAN) 2012.
(2) Perintah ini mula berkuat kuasa pada 31 Oktober 2012.
Tafsiran
2. Dalam Perintah ini, melainkan jika konteksnya menghendaki
makna yang lain
AHTN ertinya Tatanama Tarif Berharmonis ASEAN;
ATIGA ertinya Perjanjian Perdagangan Barangan ASEAN yang
ditandatangan
pada 26 Februari 2009;
TRQ ertinya kadar tarif kuota.
Duti ATIGA
3. (1) Tertakluk kepada peruntukan Jadual Pertama, duti import
hendaklah
dilevi ke atas, dan dibayar oleh pengimport, berkenaan dengan
kepala, subkepala dan
barang-barang yang dinyatakan dalam ruang (1), (2) dan (3)
Jadual Kedua, yang berasal
dari negeri-negeri ASEAN, mengikut kadar duti ATIGA yang
dinyatakan dalam ruang (7)
Jadual Kedua, yang diimport ke dalam Malaysia.
(2) Jika kadar duti ATIGA dinyatakan dalam ruang (7) Jadual
Kedua
berkenaan dengan sesuatu jenis barang-barang yang tertentu,
kadar itu hendaklah
dilevi ke atas dan hendaklah dibayar oleh pengimport sebagai
ganti duti import
sepenuhnya yang sepadan yang dinyatakan dalam ruang (5) Jadual
Kedua, berkenaan
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dengan barang-barang dari jenis itu, yang dibuktikan hingga
memuaskan hati Ketua
Pengarah sebagai telah berasal dari negeri-negeri ASEAN.
(3) Tiada barang-barang berhak kepada kadar duti ATIGA melainkan
jika
kadar duti ATIGA ke atas barang-barang atau jenis barang-barang
yang seumpamanya
di negeri ASEAN yang mengeksport tidak lebih daripada 20% ad
valorem jika kadar duti
ATIGA yang dinyatakan dalam ruang (7) Jadual Kedua adalah 20% ad
valorem atau
kurang.
(4) Dalam hal barang-barang yang boleh dikenakan duti import
yang dimport
pada atau dengan mana-mana orang yang memasuki Malaysia atau
dalam bagasi orang
itu dan dimaksudkan untuk kegunaan bukan komersial (kecuali
kenderaan motor,
minuman beralkohol, spirit, tembakau dan rokok) duti kastam pada
kadar sama rata
30% ad valorem hendaklah dilevi ke atas dan dibayar oleh
pengimport ke atas barang-
barang itu.
(5) Bagi maksud Perintah ini, negeri ASEAN ertinya Brunei,
Kemboja,
Indonesia, Laos, Malaysia, Myanmar, Filipina, Singapura,
Thailand atau Vietnam,
mengikut mana-mana yang berkenaan, dan negeri-negeri ASEAN
hendaklah
ditafsirkan dengan sewajarnya.
Duti Kastam
4. (1) Jika barang-barang yang tidak berhak kepada kadar duti
ATIGA, duti
import hendaklah dilevi mengikut kadar penuh dan dibayar oleh
pengimport berkenaan
dengan kepala, subkepala dan barang-barang yang disenaraikan
dalam ruang (1), (2)
dan (3) Jadual Kedua, mengikut kadar yang dinyatakan dalam ruang
(5) Jadual itu.
(2) Duti eksport hendaklah dilevi ke atas dan dibayar oleh
pengeksport
berkenaan dengan kepala, subkepala dan barang-barang yang
disenaraikan dalam
ruang (1), (2) dan (3) Jadual Kedua, mengikut kadar yang
dinyatakan dalam ruang (6)
Jadual itu, yang dieksport dari Malaysia.
(3) Dalam hal barang-barang yang tertakluk kepada kadar tarif
kuota yang
dinyatakan dalam ruang (5) Jadual Kedua, duti import hendaklah
dilevi mengikut kadar
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dalam dalam ruang (4) Appendix C, tertakluk kepada kuota yang
ditetapkan oleh agensi
di ruang (5).
Tafsiran kadar yang ditunjuk dalam Jadual Kedua
5. Melainkan jika dinyatakan selainnya, kadar yang dilevi di
bawah subperenggan
3(1), 3(2), 3(3), 4(1), 4(2) dan 4(3) Perintah ini hendaklah
(a) jika kadar duti yang dilevi itu dinyatakan sebagai
peratusan, menjadi
peratusan bagi nilai barang-barang; dan
(b) jika kadar duti yang dilevi itu dinyatakan sebagai sejumlah
wang, menjadi
jumlah wang yang dinyatakan, dan kadar itu hendaklah dibayar
atas
setiap unit yang dinyatakan dalam ruang (4) Jadual Kedua.
Penjenisan barang-barang
6. (1) Penjenisan barang-barang dalam Jadual Kedua hendaklah
tertakluk
kepada General Rules for the Intrepretation of the Harmonized
System di bawah
International Convention on the Harmonized Commodity Description
and Coding System.
(2) Jika timbul apa-apa persoalan sama ada apa-apa
barang-barang
tertentu termasuk atau tidak dalam jenis barang-barang yang
terdapat dalam Perintah
ini, persoalan itu hendaklah ditentukan oleh Ketua-ketua
Pengarah Kastam ASEAN di
bawah Artikel 9 kepada Protocol Governing the Implementation of
the AHTN melalui
mekanisme penyelesaian pertelingkahan yang ditetapkan.
Singkatan dan simbol
7. Singkatan dan simbol yang digunakan dalam Jadual Pertama dan
Kedua kepada
Perintah ini, hendaklah mempunyai erti yang bersetentangan
dengannya, sebagaimana
yang ditunjuk dalam Senarai Singkatan dan Simbol yang terdapat
dalam Jadual Ketiga
Perintah ini.
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Pembatalan
8. Perintah Duti Kastam (Barang-Barang Berasal dari
Negeri-Negeri ASEAN)
(Tatanama Tarif Berharmonis dan Perjanjian Perdagangan Barangan
Antara
Negeri-Negeri ASEAN) 2007 [P.U. (A) 440/2007] dibatalkan.
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CUSTOMS ACT 1967
CUSTOMS DUTIES (GOODS OF ASEAN COUNTRIES ORIGIN) (ASEAN
HARMONISED TARIFF NOMENCLATURE AND ASEAN TRADE IN GOODS AGREEMENT)
ORDER 2012
IN exercise of the powers conferred by subsection 11(1) of the
Customs Act 1967
[Act 235], the Minister makes the following order:
Citation and commencement
1. (1) This order may be cited as the Customs Duties (Goods of
ASEAN
Countries Origin) (ASEAN Harmonised Tariff Nomenclature and
ASEAN Trade in
Goods Agreement) Order 2012.
(2) This Order comes into operation on 31 October 2012.
Intrepretation
2. In this Order, unless the context otherwise requires
AHTN means ASEAN Harmonised Tariff Nomenclature;
ATIGA means ASEAN Trade In Goods Agreement signed on 26 February
2009;
TRQ means tariff rate quota.
ATIGA duty
3. (1) Subject to the provisions of the First Schedule, import
duty shall be levied
on, and paid by the importer, in respect of heading, subheading
and goods specified in
column (1), (2) and (3) of the Second Schedule, originated from
ASEAN countries, at the
ATIGA rate of duty specified in column (7) of the Second
Schedule, imported into
Malaysia.
(2) Where an ATIGA rate of duty is specified in column (7) of
the Second
Schedule in respect of a particular class of goods, such rate
shall be levied on and shall
be paid by the importer in lieu of the corresponding full import
duty imposed as
specified in column (5) of the Second Schedule, in respect of
goods of the class which
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are shown to the satisfaction of the Director General to have
originated from ASEAN
countries.
(3) No goods shall be entitled to the ATIGA rate of duty unless
the ATIGA rate
of duty on similar goods or class of goods in the expoting ASEAN
country is not more
than 20% ad valorem where the ATIGA rate of duty specified in
column (7) of the
Second Schedule is 20% ad valorem or less.
(4) In the case of these goods liable to import duty imported on
or with any
person entering Malaysia or in the baggage of such person and
intended for
non-commercial use (except motor vehicles, alcoholic beverages,
spirits, tobbaco and
cigarettes) only a customs duty at a flat rate of 30% ad valorem
shall be levied on and
paid by the importer of such goods.
(5) For the purposes of this Order, ASEAN country means
Brunei,
Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines,
Singapore, Thailand or
Vietnam, as the case may be, and ASEAN countries shall be
construed accordingly.
Customs duty
4. (1) Where goods are not entitled to the ATIGA rate of duty,
import duties
shall be levied at the full rate and paid by the importer in
respect of the heading,
subheading and goods specified in columns (1), (2) and (3) of
the Second Schedule
hereto, at the rates specified in (5) of the said Schedule.
(2) Export duties shall be levied on and paid by the exporter in
respect of the
goods listed in columns (1), (2) and (3) of the Second Schedule
hereto, at the rates
specified in column (6) of the said Schedule, exported from
Malaysia.
(3) In the case of those goods subjects to tariff rate quota as
specified in
column (5) of the Second Schedule, import duty shall be levied
at specified rates in
Appendix C, subject to the quota as determined by the agency in
column (5).
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Interpretation of rates shown in the Second Schedule
5. Unless otherwise specified, the rates levied under
subparagraphs 3(1), 3(2),
3(3), 4(1), 4(2) and 4(3) shall
(a) where the rate of duty levied is expressed as a percentage,
be that
percentage of the value of the goods; and
(b) where the rate of duty is expressed as a sum of money, be
the sum
specified, and such rate shall be paid upon each unit specified
in column
(4) of the Second Schedule.
Classification of goods
6. (1) The classification of goods in the Second Schedule shall
be governed by
the General Rules for the Interpretation of the Harmonized
System under the
International Convention on the Harmonized Commodity Description
and Coding
System.
(2) If any question arises as to whether any particular goods
are or are not
included in a class of goods appearing in the Order, such
question shall be decided by
ASEAN Directors-General of Customs under Article 9 of the
Protocol Governing the
Implementation of the AHTN via a prescribed dispute settlement
mechanism.
Abbreviations and symbols
7. The abbreviations and symbols used in the First and Second
Schedules to this
Order, shall have the meaning appearing against them as shown in
the List of
Abbreviations and Symbols in the Third Schedule of this
order.
Revocations
8. The Customs Duties (Goods of ASEAN Countries Origin) (ASEAN
Harmonised
Tariff Nomenclature and ASEAN Trade in Goods Agreement) Order
2007
[P.U. (A) 440/2007] is revoked.
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JADUAL PERTAMA/FIRST SCHEDULE
[Subperenggan 3(1)/Subparagraph 3(1)]
ASEAN TRADE IN GOODS AGREEMENT
CHAPTER 3
RULES OF ORIGIN
Article 25
Definitions
For the purposes of this Chapter:
(a) Aquaculture means the farming of aquatic organisms
including fish, molluscs, crustaceans, other aquatic
invertebrates and aquatic plants, from feedstock such as eggs, fry,
fingerlings and larvae, by intervention in the rearing or growth
processes to enhance production such as regular stocking, feeding,
or protection from predators;
(b) Costs, Insurance and Freight (CIF) means the value of
the goods imported, and includes the costs of freight and
insurance up to the port or place of entry into the country of
importation. The valuation shall be made in accordance with Article
VII of GATT 1994 and the Agreement on the Implementation of Article
VII of GATT 1994 as contained in Annex 1A to the WTO Agreement;
(c) FOB means the free-on-board value of the goods,
inclusive
of the costs of transport to the port or site of final shipment
abroad. The valuation shall be made in accordance with Article VII
of GATT 1994 and the Agreement on the Implementation of Rule VII of
GATT 1994 as contained in Annex 1A to the WTO Agreement;
(d) Generally accepted accounting principles (GAAP) means the
recognized consensus or substantial authoritative support in the
territory of a Member State, with respect to the recording of
revenues, expenses, costs, assets and liabilities; the disclosure
of information; and the preparation of financial statements. These
standards may encompass broad guidelines of general application as
well as detailed standards, practices and procedures;
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(e) Goods shall include materials and/or products, which can be
wholly obtained or produced, even if they are intended for later
use as materials in another production process. For the purposes of
this Chapter, the terms goods and products can be used
interchangeably;
(f) Identical and interchangeable materials means
materials being of the same kind and commercial quality,
possessing the same technical and physical characteristics, and
which after being incorporated into the finished product cannot be
distinguished from one another for origin purposes by virtue of any
markings, etc.;
(g) Materials means any matter or substance used or
consumed in the production of goods or physically incorporated
into another good or are subject to a process in the production of
another good;
(h) Originating goods or originating material means goods
or material that qualifies as originating in accordance with the
provisions of this Chapter;
(i) Packing materials and containers for transportation
means the goods used to protect a good during its
transportation, different from those containers or materials used
for its retail sale;
(j) Production means methods of obtaining goods, including
growing, mining, harvesting, raising, breeding, extracting,
gathering, collecting, capturing, fishing, trapping, hunting,
manufacturing, producing, processing or assembling goods; and
(k) Product specific rules means rules that specify that the
materials have undergone a change in tariff classification or a
specific manufacturing or processing operation, or satisfy a
Regional Value Content criterion or a combination of any of these
criteria.
Article 26
Origin Criteria
For the purposes of this Agreement, a good imported into the
territory of a Member State from another Member State shall be
treated as an originating good if it conforms to the origin
requirements under any one of the following conditions:
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(a) A good which is wholly obtained or produced in the
exporting
Member State as set out and defined in Article 27; or
(b) A good not wholly obtained or produced in the exporting
Member State, provided that the said goods are eligible under
Article 28 or Article 30.
Article 27 Wholly Obtained or Produced Goods
Within the meaning of Article 26(a), the following shall be
considered as wholly obtained or produced in the exporting Member
State:
(a) Plant and plant products, including fruit, flowers,
vegetables, trees, seaweed, fungi and live plants, grown and
harvested, picked or gathered in the exporting Member State;
(b) Live animals, including mammals, birds, fish,
crustaceans, molluscs, reptiles, bacteria and viruses, born and
raised in the exporting Member State;
(c) Goods obtained from live animals in the exporting Member
State;
(d) Goods obtained from hunting, trapping, fishing, farming,
aquaculture, gathering or capturing conducted in the exporting
Member State;
(e) Minerals and other naturally occurring substances, not
included in paragraphs (a) to (d) of this Article, extracted or
taken from its soil, waters, seabed or beneath its seabed;
(f) Products of sea-fishing taken by vessels registered with
a
Member State and entitled to fly its flag and other products1
taken from the waters, seabed or beneath the seabed outside the
territorial waters2 of that Member State, provided that that Member
State has the rights to exploit such waters, seabed and beneath the
seabed in accordance with international law3;
1 Other products refers to minerals and other naturally
occurring substances extracted from the waters, seabed or
beneath the seabed outside the territorial waters. 2 For
products of sea-fishing obtained from outside the territorial
waters (e.g. Exclusive Economic Zone), originating
status would be conferred to that Member State with whom the
vessels used to obtain such products are registered with and whose
flag is flown in the said vessel, and provided that that Member
State has the rights to exploit it under international law.
3 In accordance with international law, registration of vessels
could only be made in one Member State.
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(g) Products of sea-fishing and other marine products taken
from the high seas by vessels registered with a Member State and
entitled to fly the flag of that Member State;
(h) Products processed and/or made on board factory ships
registered with a Member State and entitled to fly the flag of
that Member State, exclusively from products referred to in
paragraph (g) of this Article;
(i) Articles collected there which can no longer perform
their original purpose nor are capable of being restored or
repaired and are fit only for disposal or recovery of parts of raw
materials, or for recycling purposes;
(j) Waste and scrap derived from:
(i) production in the exporting Member State; or (ii) used goods
collected in the exporting Member State,
provided that such goods are fit only for the recovery of raw
materials; and
(k) Goods obtained or produced in the exporting Member
State from products referred to in paragraphs (a) to (j) of this
Article.
Article 28 Not Wholly Obtained or Produced Goods
1. (a) For the purposes of Article 28(b), goods shall be deemed
to be originating in the Member State where working or processing
of the goods has taken place:
(i) if the goods have a regional value content
(hereinafter referred to as ASEAN Value Content or the Regional
Value Content (RVC)) of not less than forty percent (40%)
calculated using the formula set out in Article 29; or
(ii) if all non-originating materials used in the
production of the goods have undergone a change in tariff
classification (hereinafter referred to as CTC) at four-digit level
(i.e. a change in tariff heading) of the Harmonized System.
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(b)
Each Member State shall permit the exporter of the good to
decide whether to use paragraph 1(a)(i) or 1(a)(ii) of this Article
when determining whether the goods qualify as originating goods of
the Member State.
2.
(a)
Notwithstanding paragraph 1 of this Article, goods listed in
Annex 3 shall qualify as originating goods if the goods satisfy the
product specific rules set out therein.
(b)
Where a product specific rule provides a choice of rules from a
RVC-based rule of origin, a CTC-based rule of origin, a specific
manufacturing or processing operation, or a combination of any of
these, each Member State shall permit the exporter of the goods to
decide which rule to use in determining whether the goods qualify
as originating goods of the Member State.
(c)
Where product specific rules specify a certain RVC, it is
required that the RVC of a good is calculated using the formula set
out in Article 29.
(d)
Where product specific rules requiring that the materials used
have undergone CTC or a specific manufacturing or processing
operation, the rules shall apply only to non- originating
materials.
3. Notwithstanding paragraphs 1 and 2 of this Article, a good
which is covered by Attachment A or B of the Ministerial
Declaration on Trade in Information Technology Products adopted in
the Ministerial Conference of the WTO on 13 December 1996, set out
as Annex 4, shall be deemed to be originating in a Member State if
it is assembled from materials covered under the same Annex.
Article 29 Calculation of Regional Value Content
1. For the purposes of Article 28, the formula for calculating
ASEAN Value Content or RVC is as follows:
(a) Direct Method
ASEAN Material Cost
+ Direct Labour Cost
+ Direct Overhead Cost
+ Other Cost
+ Profit
RVC =
FOB Price
X 100%
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(b) Indirect Method
2. For the purposes of calculating the RVC provided in paragraph
1 of this Rule:
(a) ASEAN Material Cost is the CIF value of originating
materials, parts or goods that are acquired or self- produced by
the producer in the production of the good;
(b) Value of Non-Originating Materials, Parts or Goods
shall be:
(i) The CIF value at the time of importation of the goods or
importation can be proven; or
(ii) The earliest ascertained price paid for the goods of
undetermined origin in the territory of the Member State where the
working or processing takes place;
(c) Direct labour cost shall include wages, remuneration and
other employee benefits associated with the manufacturing
process;
(d) The calculation of direct overhead cost shall include,
but is not limited to, real property items associated with the
production process (insurance, factory rent and leasing,
depreciation on buildings, repair and maintenance, taxes, interests
on mortgage); leasing of and interest payments for plant and
equipment; factory security; insurance (plant, equipment and
materials used in the manufacture of the goods); utilities (energy,
electricity, water and other utilities directly attributable to the
production of the goods); research, development, design and
engineering; dies, moulds, tooling and the depreciation,
maintenance and repair of plant and equipment; royalties or
licences (in connection with patented machines or processes used in
the manufacture of the goods or the right to manufacture the
goods); inspection and testing of materials and the goods;
storage
RVC =
FOB Price
Value of Non-Originating Materials,
Parts or Goods
X 100%
FOB Price
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and handling in the factory; disposal of recyclable wastes; and
cost elements in computing the value of raw materials, i.e. port
and clearance charges and import duties paid for dutiable
component; and
(e) FOB price means the free-on-board value of the goods
as defined in Rule 1. FOB price shall be determined by adding
the value of materials, production cost, profit and other
costs.
3. Member States shall determine and adhere to only one (1)
method of calculating the RVC. Member States shall be given the
flexibility to change their calculation method provided that such
change is notified to the AFTA Council at least six (6) months
prior to the adoption of the new method. Any verification to the
ASEAN Value Content calculation by the importing Member State shall
be done on the basis of the method used by the exporting Member
State.
4. In determining the ASEAN Value Content, Member States shall
closely adhere to the guidelines for costing methodologies set out
in Annex 5.
5. Locally-procured materials produced by established licensed
manufacturers, in compliance with domestic regulations, shall be
deemed to have fulfilled the origin requirement of this Agreement;
locally-procured materials from other sources shall be subjected to
the origin verification pursuant to Article 574 for the purposes of
origin determination.
6. The value of goods under this Chapter shall be determined in
accordance with the provisions of Article 57.
Article 30 Accumulation
1. Unless otherwise provided in this Agreement, goods
originating in a Member State, which are used in another Member
State as materials for finished goods eligible for preferential
tariff treatment, shall be considered to be originating in the
latter Member State where working or processing of the finished
goods has taken place.
2. If the RVC of the material is less than forty percent (40%),
the qualifying ASEAN Value Content to be cumulated using the RVC
criterion shall be in direct proportion to the actual domestic
content provided that it is equal to or more than twenty percent
(20%). The Implementing Guidelines are set out in Annex 6.
4 Article 57 refer to Customs Valuation of Chapter 6, ATIGA
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Article 31 Minimal Operations and Processes
1. Operations or processes undertaken, by themselves or in
combination with each other for the purposes listed below, are
considered to be minimal and shall not be taken into account in
determining whether a good has been originating in one Member
State:
(a) Ensuring preservation of goods in good condition for
the purposes of transport or storage;
(b) Facilitating shipment or transportation; and
(c) Packaging or presenting goods for sale.
2. A good originating in the territory of a Member State shall
retain its initial originating status, when exported from another
Member State, where operations undertaken have not gone beyond
those referred to in paragraph 1 of this Article.
Article 32 Direct Consignment
1. Preferential tariff treatment shall be applied to goods
satisfying the requirements of this Chapter and which are consigned
directly between the territories of the exporting Member State and
the importing Member State.
2. The following shall be considered as consigned directly from
the exporting Member State to the importing Member State:
(a) Goods transported from an exporting Member State to
the importing Member State; or
(b) Goods transported through one or more Member States, other
than the exporting Member State and the importing Member State, or
through a non-Member State, provided that:
(i) the transit entry is justified for geographical
reason or by consideration related exclusively to transport
requirements;
(ii) the goods have not entered into trade or
consumption there; and
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(iii) the goods have not undergone any operation there other
than unloading and reloading or any other operation to preserve
them in good condition.
Article 33 De Minimis
1. A good that does not undergo a change in tariff
classification shall be considered as originating if the value of
all non-originating materials used in its production that do not
undergo the required change in tariff classification does not
exceed ten percent (10%) of the FOB value of the good and the good
meets all other applicable criteria set forth in this Agreement for
qualifying as an originating good.
2. The value of non-originating materials referred to in
paragraph 1 of this Article shall, however, be included in the
value of non-originating materials for any applicable RVC
requirement for the good.
Article 34
Treatment of Packages and Packing Materials
1. Packaging and Packing Materials for retail sale:
(a) If a good is subject to the RVC-based rule of origin, the
value of the packaging and packing materials for retail sale shall
be taken into account in its origin assessment, where the packaging
and packing materials for retail sale are considered to be forming
a whole with the good.
(b) Where paragraph 1 (a) of this Article is not applicable,
the packaging and packing materials for retail sale, when
classified together with the packaged good shall not be taken into
account in considering whether all non- originating materials used
in the manufacture of a product fulfils the criterion corresponding
to a change of tariff classification of the said good.
2. The containers and packing materials exclusively used for the
transport of a good shall not be taken into account for determining
the origin of the said good.
Article 35 Accessories, Spare Parts and Tools
1. If a good is subject to the requirements of CTC or specific
manufacturing or processing operation, the origin of accessories,
spare
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18
parts, tools and instructional or other information materials
presented with the good shall not be taken into account in
determining whether the good qualifies as an originating good,
provided that:
(a) the accessories, spare parts, tools and instructional or
other information materials are not invoiced separately from the
good; and
(b) the quantities and value of the accessories, spare
parts,
tools and instructional or other information materials are
customary for the good.
2. If a good is subject to the RVC-based rule of origin, the
value of the accessories, spare parts, tools and instructional or
other information materials shall be taken into account as the
value of the originating or non-originating materials, as the case
may be, in calculating the RVC of the originating good.
Article 36
Neutral Elements
In order to determine whether a good originates, it shall not be
necessary to determine the origin of the following which might be
used in its production and not incorporated into the good:
(a) fuel and energy;
(b) tools, dies and moulds;
(c) spare parts and materials used in the maintenance of
equipment and buildings;
(d) lubricants, greases, compounding materials and other
materials used in production or used to operate equipment and
buildings;
(e) gloves, glasses, footwear, clothing, safety equipment
and
supplies;
(f) equipment, devices and supplies used for testing or
inspecting the good;
(g) catalyst and solvent; and
(h) any other goods that are not incorporated into the good
but of which use in the production of the good can
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19
reasonably be demonstrated to be a part of that production.
Article 37 Identical and Interchangeable Materials
1. The determination of whether identical and interchangeable
materials are originating materials shall be made either by
physical segregation of each of the materials or by the use of
generally accepted accounting principles of stock control
applicable, or inventory management practice, in the exporting
Member States.
2. Once a decision has been taken on the inventory management
method, that method shall be used throughout the fiscal year.
Article 38 Certificate of Origin
A claim that a good shall be accepted as eligible for
preferential tariff treatment shall be supported by a Certificate
of Origin (Form D), as set out in A n n e x 7 issued by a
Government authority designated by the exporting Member State and
notified to the other Member States in accordance with the
Operational Certification Procedures, as set out in Annex 8.
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ANNEX 3
PRODUCT SPECIFIC RULES
(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
Chapter 1 Live animal. 0101.10 0106.90 Wholly obtained or
produced in the exporting Member State
Chapter 2 Meat of bovine animals, fresh or chilled. 0201.10
0210.99 A regional value content of not less than 40 percent; or
A
change to subheadings 0201.10 0210.99 from any other chapter
Chapter 3 Live fish. 0301.10 0301.99 Wholly obtained or produced
in the exporting Member State 0306.19, 0306.29, 0307.99
A regional value content of not less than 40 percent; or A
change to subheadings 0306.19, 0306.29, 0307.99 from any other
subheading
Chapter 4 Dairy produce; birds' eggs; natural honey; edible
products of animal origin, not elsewhere specified or
included.
0401.10 0406.90
A regional value content of not less than 40 percent; or A
change to subheadings 0401.10 0406.90 from any other subheading
0407.00, 0409.00 Wholly obtained or produced in the exporting
Member State 0408.11 0408.99, 0410.00
A regional value content of not less than 40 percent; or A
change to subheadings 0408.11 0408.99, 0410.00 from any other
chapter
Chapter 5
Products of animal origin, not elsewhere specified or
included.
0501.00 Wholly obtained or produced in the exporting Member
State 0502.10 0511.99 A regional value content of not less than 40
percent; or A
change to subheadings 0502.10 0511.99 from any other chapter
Chapter 6
Live trees and other plants; bulbs, roots and the like; cut
flowers and ornamental foliage.
0601.10 0602.90 A regional value content of not less than 40
percent; or A change to subheadings 0601.10 0602.90 from any other
subheading
Chapter 7 Edible vegetables and certain roots and tubers.
0701.10 0710.10, 0710.29 0710.90,
Wholly obtained or produced in the exporting Member State
20
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21
(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
0714.10
0714.20, 0714.90 A regional value content of not less than 40
percent Chapter 8 Edible fruit and nuts; peel of citrus fruit or
melons. 0801.21, 0801.31, 0802.11, 0802.21, 0802.31, 0804.10
0810.90
Wholly obtained or produced in the exporting Member State
0801.11, 0801.19, 0801.22, 0802.12, 0802.22, 0802.32 0803.00
A regional value content of not less than 40 percent; or A
change to subheadings 0801.11, 0801.19, 0801.22, 0802.12, 0802.22,
0802.32 0803.00 from any other chapter
Chapter 9 Coffee, tea, mat and spices. 0901.11, 0902.10,
0902.20, 0903.00, 0904.11, 0905.00, 0906.11, 0906.19, 0907.00
0910.30
A regional value content of not less than 40 percent; or A
change to subheadings 0901.11, 0902.10, 0902.20, 0903.00, 0904.11,
0905.00, 0906.11, 0906.19, 0907.00 0910.30 from any other
chapter
0901.12 0901.90, 0902.30, 0902.40, 0904.12, 0904.20, 0906.20,
0910.99
A regional value content of not less than 40 percent; or A
change to subheadings 0901.12 0901.90, 0902.30, 0902.40, 0904.12,
0904.20, 0906.20, 0910.99 from any other subheading
Chapter 10 Cereals. 1001.10 1008.90 Wholly obtained or produced
in the exporting Member State Chapter 11
Products of the milling industry; malt; starches; inulin; wheat
gluten.
1101.00 1103.19, 1104.12 1105.10, 1106.10 1107.10, 1108.11
1109.00
A regional value content of not less than 40 percent; or A
change to subheadings 1101.00 1103.19, 1104.12 1105.10, 1106.10
1107.10, 1108.11 1109.00 from any other chapter
1103.20, 1105.20, 1107.20
A regional value content of not less than 40 percent; or A
change to subheadings 1103.20, 1105.20, 1107.20 from any other
subheading
Chapter 12
Oil seeds and oleaginous fruits; miscellaneous grains, seeds and
fruit; industrial or medicinal plants; straw and fodder.
1201.00, 1202.10, 1203.00, 1205.10 1207.99, 1210.10, 1211.20
1212.91,
Wholly obtained or produced in the exporting Member State
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22
(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
1213.00
1202.20, 1204.00, 1209.10 1209.99, 1212.99, 1214.10, 1214.90
A regional value content of not less than 40 percent; or A
change to subheadings 1202.20, 1204.00, 1209.10 1209.99, 1212.99,
1214.10, 1214.90 from any other chapter
1210.20 A regional value content of not less than 40 percent; or
A change to subheading 1210.20 from any other subheading
Chapter 13 Lac; gums, resins and other vegetable saps and
extracts. 1301.20, 1301.90 Wholly obtained or produced in the
exporting Member State 1302.11 1302.20, 1302.32, 1302.39
A regional value content of not less than 40 percent; or A
change to subheadings 1302.11 1302.20, 1302.32, 1302.39 from any
other chapter
1302.31 A regional value content of not less than 40 percent
Chapter 14
Vegetable plaiting materials; vegetable products not elsewhere
specified or included.
1401.10 1401.90 Wholly obtained or produced in the exporting
Member State 1404.20, 1404.90 A regional value content of not less
than 40 percent; or A
change to subheadings 1404.20, 1404.90 from any other
chapter
Chapter 15
Animal and vegetable fats or oils and their cleavage products;
prepared edible fats; animal or vegetable waxes.
1501.00 1506.00, 1508.90 1510.00, 1512.19, 1512.29, 1514.11
1514.99, 1515.19, 1515.29 1522.00
A regional value content of not less than 40 percent; or A
change to subheadings 1501.00 1506.00, 1508.90 1510.00, 1512.19,
1512.29, 1514.11 1514.99, 1515.19, 1515.29 1522.00 from any other
chapter; or No change in tariff classification is required,
provided that the good is produced by refining
1507.10, 1508.10, 1511.10 1512.11, 1512.21, 1513.11 1513.29,
1515.11, 1515.21
A regional value content of not less than 40 percent; or A
change to subheadings 1507.10, 1508.10, 1511.10 1512.11,1512.21,
1513.11 1513.29, 1515.11, 1515.21 from any other chapter
Chapter 16
Preparations of meat, of fish, of crustaceans, molluscs or other
aquatic invertebrates.
1601.00 1602.90, 1604.11 1605.90
A regional value content of not less than 40 percent; or A
change to subheadings 1601.00 1602.90, 1604.11 1605.90 from any
other chapter
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23
(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
Chapter 17 Sugars and sugar confectionery. 1701.11 1701.99 A
regional value content of not less than 40 percent; or A
change to subheadings 1701.11 1701.99 from any other chapter
Chapter 18 Cocoa and cocoa preparations. 1801.00, 1802.00 A
regional value content of not less than 40 percent; or A
change to subheadings 1801.00, 1802.00 from any other
chapter
1806.31, 1806.90 A regional value content of not less than 40
percent; or A
change to subheadings 1806.31, 1806.90 from any other
subheading
Chapter 19
Preparations of cereals, flour, starch or milk; pastrycooks'
products.
1902.11 1904.90 A regional value content of not less than 40
percent; or A change to subheadings 1902.11 1904.90 from any other
chapter
Chapter 20
Preparations of vegetables, fruit, nuts, or other parts of
plants.
2001.10, 2001.90, 2003.10 2005.20, 2005.60 2006.00, 2008.11
2009.49, 2009.61 2009.90
A regional value content of not less than 40 percent; or A
change to subheadings 2001.10, 2001.90, 2003.10 2005.20, 2005.60
2006.00, 2008.11 2009.49, 2009.61 2009.90 from any other
chapter
Chapter 21 Miscellaneous edible preparations. 2101.11
2102.30
A regional value content of not less than 40 percent; or A
change to subheadings 2101.11 2102.30 from any other chapter
2103.20, 2103.90, 2106.10, 2106.90
A regional value content of not less than 40 percent; or A
change to subheadings 2103.20, 2103.90, 2106.10, 2106.90 from any
other subheading
Chapter 22 Beverages, spirits and vinegar. 2201.10 2204.30,
2206.00
A regional value content of not less than 40 percent; or A
change to subheadings 2201.10 2204.30, 2206.00 from any other
chapter
Chapter 23
Residues and waste from the food industries; prepared animal
fodder.
2301.10, 2301.20, 2303.20, 2303.30
A regional value content of not less than 40 percent; or A
change to subheadings 2301.10, 2301.20, 2303.20, 2303.30 from any
other chapter
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24
(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
Chapter 24 Tobacco and manufactured tobacco substitutes. 2401.10
2401.30 A regional value content of not less than 40 percent; or
A
change to subheadings 2401.10 2401.30 from any other chapter
Chapter 25
Salt; sulphur; earths and stone; plastering materials, lime and
cement.
2523.21 A regional value content of not less than 40 percent; or
A change to subheading 2523.21 from any other subheading except
from subheadings 2523.29 to 2523.90
2523.29
A regional value content of not less than 40 percent; or A
change to subheading 2523.29 from any other subheading except from
subheadings 2523.21 to 2523.90
2525.20
A regional value content of not less than 40 percent; or A
change to subheading 2525.20 from any other subheading
2525.30 Wholly obtained or produced in the exporting Member
State Chapter 26 Ores, slag and ash. 2613.10, 2613.90, 2617.10,
2617.90
A regional value content of not less than 40 percent; or A
change to subheadings 2613.10, 2613.90, 2617.10, 2617.90 from any
other subheading
2619.00 2620.30 2620.60 2621.90
Wholly obtained or produced in the exporting Member State
Chapter 29 Organic chemicals. 2921.21, 2921.29, 2922.12,
2922.13, 2922.41, 2923.90
A regional value content of not less than 40 percent; or A
change to subheadings 2921.21, 2921.29, 2922.12, 2922.13, 2922.41,
2923.90 from any other subheading
Chapter 30 Pharmaceutical products. 3005.90 A regional value
content of not less than 40 percent; or A
change to subheading 3005.90 from any other heading; or Process
Rules for Textile and Textile Products as set out in Attachment
1
Chapter 33
Essential oils and resinoids; perfumery, cosmetic or toilet
preparations.
3301.30 A regional value content of not less than 40 percent; or
A change to subheading 3301.30 from any other subheading
Chapter 35
Albuminoidal substances; modified starches; glues; enzymes
3501.90, 3502.11 3502.90, 3506.91,3506.99
A regional value content of not less than 40 percent; or A
change to subheadings 3501.90, 3502.11 3502.90, 3506.91, 3506.99
from any other subheading
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25
(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
3506.10
A regional value content of not less than 40 percent; or A
change to subheading 3506.10 from any other subheading except from
subheading 3501.90 or heading 35.03
Chapter 37 Photographic or cinematographics goods 3707.10,
3707.90 A regional value content of not less than 40 percent; or
A
change to subheadings 3707.10, 3707.90 from any other
subheading
Chapter 38 Miscellaneous chemicals products 3823.11 3823.70,
3824.90
A regional value content of not less than 40 percent; or A
change to subheadings 3823.11 3823.70, 3824.90 from any other
subheading
Chapter 41
Raw hides and skins (other than furskins) and leather.
4104.41, 4105.30, 4106.22, 4106.32, 4106.92
A regional value content of not less than 40 percent; or A
change to subheadings 4104.41, 4105.30, 4106.22, 4106.32, 4106.92
from any other subheading
4106.40 A regional value content of not less than 40 percent; or
A
change to subheading 4106.40 from any other heading; or No
change in tariff classification required provided that there is a
change from the wet state to the dry state
Chapter 42
Articles of leather; saddlery and harness; travel goods,
handbags and similar containers; articles of animal gut (other than
silk-worm gut).
4202.11 4202.99
A regional value content of not less than 40 percent; or A
change to subheadings 4202.11 4202.99 from any other chapter
Chapter 44 Wood and articles of wood; wood charcoal. 4401.10
4421.90 A regional value content of not less than 40 percent; or
A
change to subheadings 4401.10 4421.90 from any other
subheading
Chapter 47
Pulp of wood or of other fibrous cellulosic material; recovered
(waste and scrap) paper or paperboard.
4703.21, 4703.29, 4704.21, 4704.29
A regional value content of not less than 40 percent; or A
change to subheadings 4703.21, 4703.29, 4704.21, 4704.29 from any
other subheading
Chapter 48
Paper and paperboard; articles of paper pulp, of paper or of
paperboard.
4823.90 A regional value content of not less than 40 percent; or
A change to subheadi ng 4823.90 from any other subheading
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26
(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
Chapter 50 Silk. 5001.00 5003.00 A regional value content of not
less than 40 percent; or A
change to subheadings 5001.00 5003.00 from any other chapter
5004.00 5007.90 A regional value content of not less than 40
percent; or A
change to subheadings 5004.00 5007.90 from any other heading; or
Process Rules for Textile and Textile Products as set out in
Attachment 1
Chapter 51
Wool, fine or coarse animal hair; horsehair yarn and woven
fabric.
5101.11 5103.30 A regional value content of not less than 40
percent; or A change to subheadings 5101.11 5103.30 from any other
chapter
5105.10 5113.00 A regional value content of not less than 40
percent; or A
change to subheadings 5105.10 5113.00 from any other chapter; or
Process Rules for Textile and Textile Products as set out in
Attachment 1
Chapter 52 Cotton. 5201.00 5203.00 A regional value content of
not less than 40 percent; or A
change to subheadings 5201.00 5203.00 from any other chapter
5204.11 5212.25 A regional value content of not less than 40
percent; or A
change to subheadings 5204.11 5212.25 from any other chapter; or
Process Rules for Textile and Textile Products as set out in
Attachment 1
Chapter 53
Other vegetable textile fibres; paper yarn and woven fabrics of
paper yarn.
5301.10 5305.00 A regional value content of not less than 40
percent; or A change to subheadings 5301.10 5305.00 from any other
chapter
5306.10 5307.20, 5308.20 5311.00
A regional value content of not less than 40 percent; or A
change to subheadings 5306.10 5307.20, 5308.20 5311.00 from any
other chapter; or Process Rules for Textile and Textile Products as
set out in Attachment 1
Chapter 54 Man-made filaments. 5401.10 5408.34 A regional value
content of not less than 40 percent; or A
change to subheadings 5401.10 5408.34 from any other chapter; or
Process Rules for Textile and Textile Products as set out in
Attachment 1
Chapter 55 Man-made staple fibres. 5501.10 5516.94 A regional
value content of not less than 40 percent; or A
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(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
change to subheadings 5501.10 5516.94 from any other chapter; or
Process Rules for Textile and Textile Products as set out in
Attachment 1
Chapter 56
Wadding, felt and nonwovens; special yarns; twine, cordage,
ropes and cables and articles thereof.
5601.10 5609.00
A regional value content of not less than 40 percent; or A
change to subheadings 5601.10 5609.00 from any other chapter; or
Process Rules for Textile and Textile Products as set out in
Attachment 1
Chapter 57 Carpets and other textile floor coverings. 5701.10
5705.00 A regional value content of not less than 40 percent; or
A
change to subheadings 5701.10 5705.00 from any other chapter; or
Process Rules for Textile and Textile Products as set out in
Attachment 1
Chapter 58 Special woven fabrics; tufted textile fabrics;
lace;
tapestries; trimmings; embroidery. 5801.10 5811.00 A regional
value content of not less than 40 percent; or A
change to subheadings 5801.10 5811.00 from any other chapter; or
Process Rules for Textile and Textile Products as set out in
Attachment 1
Chapter 59
Impregnated, coated, covered or laminated textile fabrics;
textile articles of a kind suitable for industrial use.
5901.10 5911.90 A regional value content of not less than 40
percent; or A change to subheadings 5901.10 5911.90 from any other
chapter; or Process Rules for Textile and Textile Products as set
out in Attachment 1
Chapter 60 Knitted and crocheted goods. 6001.10 6006.90 A
regional value content of not less than 40 percent; or A
change to subheadings 6001.10 6006.90 from any other heading; or
Process Rules for Textile and Textile Products as set out in
Attachment 1
Chapter 61
Articles of apparel and clothing accessories, knitted or
crocheted goods.
6101.20 6117.90
A regional value content of not less than 40 percent; or A
change to subheadings 6101.20 6117.90 from any other chapter and
good is both cut and sewn in the territory of any Member States; or
Process Rules for Textile and Textile Products as set out in
Attachment 1
Chapter 62
Articles of apparel and clothing accessories, not knitted or
crocheted.
6201.11 6217.90 A regional value content of not less than 40
percent; or A
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(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
change to subheadings 6201.11 6217.90 from any other chapter and
good is both cut and sewn in the territory of any Member States; or
Process Rules for Textile and Textile Products as set out in
Attachment 1
Chapter 63
Other made up textile articles; sets; worn clothing and worn
textile articles; rags.
6301.10 6308.00 A regional value content of not less than 40
percent; or A change to subheadings 6301.10 6308.00 from any other
chapter and good is both cut and sewn in the territory of any
Member States; or Process Rules for Textile and Textile Products as
set out in Attachment 1
6309.00 6310.90 Wholly obtained or produced in the exporting
Member State Chapter 71
Natural or cultured pearls, precious or semi-precious stones,
precious metals, metals clad with precious metal, and articles
thereof; imitation jewellery; coin.
7101.10, 7101.21, 7112.30 7112.99
Wholly obtained or produced in the exporting Member State
7101.22, 7102.29, 7102.39, 7103.91, 7103.99, 7104.90, 7108.13,
7108.20, 7113.11 7114.11, 7117.11 7117.90
A regional value content of not less than 40 percent; or A
change to subheadings 7101.22, 7102.29, 7102.39, 7103.91, 7103.99,
7104.90, 7108.13, 7108.20, 7113.11 7114.11, 7117.11 7117.90 from
any other subheading
7102.10, 7102.21, 7102.31, 7103.10
A regional value content of not less than 40 percent; or A
change to subheadings 7102.10, 7102.21, 7102.31, 7103.10 from any
other chapter
Chapter 72 Iron and steel. 7201.10 7201.50, 7203.10, 7203.90
A regional value content of not less than 40 percent; or A
change to subheadings 7201.10 7201.50, 7203.10, 7203.90 from any
other chapter
7207.11 7208.90, 7211.13 7211.90, 7213.10 7216.99
A regional value content of not less than 40 percent
7209.15 7209.90 A regional value content of not less than 40
percent; or A change to subheadings 7209.15 7209.90 from any other
heading except from headings 72.08 and 72.11
7210.11 7210.90 For products obtained from 72.08: A regional
value content of not less than 40 percent; or A change to
subheadings 7210.11 7210.90 from any other heading except from
headings 72.08 and 72.11; For products obtained from 72.09: A
regional value content of not less than 40 percent; or A change to
subheadings 7210.11 7210.90 from any
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(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
other heading except from headings 72.09 and 72.11
7212.10 7212.60 For products obtained from 72.08: A regional
value content of not less than 40 percent; or A change to
subheadings 7212.10 7212.60 from any other heading except from
headings 72.08, 72.10 and 72.11; For products obtained from 72.09;
A regional value content of not less than 40 percent; or A change
to subheadings 7212.10 7212.60 from any other heading except from
headings 72.09, 72.10 and 72.11
7217.10 7217.90 A regional value content of not less than 40
percent; or A change to subheadings 7217.10 7217.90 from any other
heading except from headings 72.13 to 72.15
7219.31 7219.90
A regional value content of not less than 40 percent; or A
change to subheadings 7219.31 7219.90 from any other subheading
7220.11 7220.90 A regional value content of not less than 40
percent; or A
change to subheadings 7220.11 7220.90 from any other heading
except from subheadings 7219.31 to 7219.90
Chapter 73 Articles of iron or steel. 7301.10, 7301.20 A
regional value content of not less than 40 percent; or A
change to subheadings 7301.10, 7301.20 from any other chapter
except from headings 72.07 to 72.09 and 72.11
7302.10 7302.90 A regional value content of not less than 40
percent; or A change to subheadings 7302.10 7302.90 from any other
chapter except from headings 72.07 to 72.09
7303.00, 7306.40, 7307.11 7307.91, 7311.00, 7314.12 7314.19,
7316.00, 7323.10 7325.99
A regional value content of not less than 40 percent; or A
change to subheadings 7303.00, 7306.40, 7307.11 7307.91, 7311.00,
7314.12 7314.19, 7316.00, 7323.10 7325.99 from any other
chapter
7304.11 7304.90 A regional value content of not less than 40
percent; or A
change to subheadings 7304.11 7304.90 from any other chapter
except from headings 72.07 to 72.11
7305.11 7305.90 A regional value content of not less than 40
percent; or A change to subheadings 7305.11 7305.90 from any other
chapter except from headings 72.08 to 72.11
7306.11 7306.30, 7306.50
A regional value content of not less than 40 percent; or A
change to subheadings 7306.11 7306.30, 7306.50 from any other
chapter except from headings 72.08, 72.09 and 72.11
7306.61 7306.90
Of steel: A regional value content of not less than 40 percent;
or A change to subheadings 7306.61 7306.90 from
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(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
any other chapter except from headings 72.08, 72.09 and 72.11;
Of stainless steel: A regional value content of not less than 40
percent; or A change to subheadings 7306.61 7306.90 from any other
chapter
7307.92 7307.99 A regional value content of not less than 40
percent; or A change to subheadings 7307.92 7307.99 from any other
heading except from headings 73.04, 73.05 and 73.06
7308.10 7308.90 A regional value content of not less than 40
percent; or A change to subheadings 7308.10 7308.90 from any other
heading except from headings 72.08 to 72.12 and 72.16
7309.00 7310.10 A regional value content of not less than 40
percent; or A change to subheadings 7309.00 7310.10 from any other
chapter except from headings 72.08 to 72.12, 72.25 and 72.26
7310.21, 7310.29 A regional value content of not less than 40
percent; or A
change to subheadings 7310.21, 7310.29 from any other chapter
except from headings 72.08 to 72.12
7312.10, 7312.90 A regional value content of not less than 40
percent 7313.00 A regional value content of not less than 40
percent; or A
change to subheading 7313.00 from any other chapter except from
headings 72.13 to 72.15 and 72.17
7314.20 7314.50, 7320.10 7320.90
A regional value content of not less than 40 percent; or A
change to subheadings 7314.20 7314.50, 7320.10 7320.90 from any
other chapter except from headings 72.08 to 72.17
7315.11 7315.90 A regional value content of not less than 40
percent; or A change to subheadings 7315.11 7315.90 from any other
chapter except from headings 72.13 to 72.17
7317.00 7319.90 Of steel: A regional value content of not less
than 40
percent; or A change to subheadings 7317.00 7319.90 from any
other chapter except from headings 72.13 to 72.17; Of stainless
steel: A regional value content of not less than 40 percent; or A
change to subheadings 7317.00 7319.90 from any other chapter
7326.11 7326.19 A regional value content of not less than 40
percent; or A change to subheadings 7326.11 7326.19 from any other
chapter except from heading 72.07
7326.20 A regional value content of not less than 40 percent; or
A change to subheading 7326.20 from any other chapter
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(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
except from heading 72.13
Chapter 74
Copper and articles thereof.
7401.00
A regional value content of not less than 40 percent; or A
change to subheading 7401.00 from any other chapter
7404.00 Wholly obtained or produced in the exporting Member
State Chapter 75 Nickel and articles thereof. 7503.00 Wholly
obtained or produced in the exporting Member State
7507.20 A regional value content of not less than 40 percent; or
A change to subheading 7507.20 from any other subheading
Chapter 76 Aluminium and articles thereof. 7601.10, 7601.20 A
regional value content of not less than 40 percent ; or A
change to subheadings 7601.10, 7601.20 from any other
chapter
7602.00 Wholly obtained or produced in the exporting Member
State
7605.11 7605.29 A regional value content of not less than 40
percent; or A change to subheadings 7605.11 7605.29 from any other
heading except from heading 76.04
7607.11 7607.20 A regional value content of not less than 40
percent; or A change to subheadings 7607.11 7607.20 from any other
heading except from heading 76.06
7614.10, 7614.90 A regional value content of not less than 40
percent; or A change to subheadings 7614.10, 7614.90 from any other
heading except from heading 76.05
Chapter 78 Lead and articles thereof. 7801.10 7801.99 A regional
value content of not less than 40 percent; or A
change to subheadings 7801.10 7801.99 from any other chapter
7802.00 Wholly obtained or produced in the exporting Member
State Chapter 79 Zinc and articles thereof. 7902.00 Wholly obtained
or produced in the exporting Member State
Chapter 80 Tin and articles thereof. 8002.00 Wholly obtained or
produced in the exporting Member State
Chapter 81 Other base metals; cermets; articles thereof.
8101.94, 8101.96, 8101.99 8102.96, 8102.99, 8103.20, 8103.90
8104.19,
A regional value content of not less than 40 percent; or A
change to subheadings 8101.94, 8101.96, 8101.99 8102.96, 8102.99,
8103.20, 8103.90 8104.19, 8104.30 8105.20, 8105.90 8107.20,
8107.90, 8108.20, 8108.90, 8109.20,
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(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
8104.30 8105.20, 8105.90 8107.20, 8107.90, 8108.20, 8108.90,
8109.20, 8109.90, 8110.10, 8110.90, 8111.00, 8112.19, 8112.21,
8112.29, 8112.51, 8112.59 8112.99
8109.90, 8110.10, 8110.90, 8111.00, 8112.19, 8112.21, 8112.29,
8112.51, 8112.59 8112.99 from any other subheading
8101.97, 8102.97, 8103.30, 8104.20, 8105.30, 8107.30, 8108.30,
8109.30, 8110.20, 8112.13, 8112.22, 8112.52
Wholly obtained or produced in the exporting Member State
8113.00
A regional value content of not less than 40 percent; or A
change to subheading 8113.00 from any other chapter
Chapter 83 Miscellaneous articles of base metal. 8301.10
8301.50, 8304.00 8306.30, 8308.10 8309.90, 8311.10 8311.90
A regional value content of not less than 40 percent; or A
change to subheadings 8301.10 8301.50, 8304.00 8306.30, 8308.10
8309.90, 8311.10 8311.90 from any other subheading
Chapter 84 Nuclear reactors, boilers, machinery and mechanical
appliances; parts thereof.
8401.10 8401.30, 8402.11 8402.20, 8403.10, 8404.10, 8404.20,
8405.10, 8406.10 8406.82, 8407.10 8407.29, 8407.90, 8408.10,
8408.90, 8409.10, 8410.11 8410.13, 8411.11 8412.80, 8413.11
8413.20, 8413.40 8413.82, 8413.92, 8414.10 8414.80, 8415.10,
8415.81 8415.83, 8416.10 8416.30, 8417.10 8417.80, 8418.10 8418.69,
8419.11 8419.89, 8420.10, 8421.11 8421.22, 8421.29, 8421.39,
A regional value content of not less than 40 percent; or A
change to subheadings 8401.10 8401.30, 8402.11 8402.20, 8403.10,
8404.10, 8404.20, 8405.10, 8406.10 8406.82, 8407.10 8407.29,
8407.90, 8408.10, 8408.90, 8409.10, 8410.11 8410.13, 8411.11
8412.80, 8413.11 8413.20, 8413.40 8413.82, 8413.92, 8414.10
8414.80, 8415.10, 8415.81 8415.83,8416.10 8416.30, 8417.10 8417.80,
8418.10 8418.69, 8419.11 8419.89, 8420.10, 8421.11 8421.22,
8421.29, 8421.39, 8422.19 8422.40, 8423.10 8424.89, 8425.11
8426.99, 8428.10 8431.42, 8431.49 8432.80, 8433.11 8433.60,
8434.10, 8434.20, 8435.10, 8436.10 8437.80, 8438.10 8438.80,
8439.10 8440.10, 8441.10 8441.80, 8442.30, 8442.50 8443.39, 8444.00
8448.19, 8448.31 8449.00, 8451.10 8451.80, 8452.10 8452.30, 8453.10
8453.80, 8454.10 8454.30, 8455.10 8463.90, 8465.10, 8465.93,
8465.94, 8465.96, 8466.92, 8467.11 8468.80, 8471.30 8471.90,
8474.10 8474.80, 8475.10 8475.29, 8476.21 8476.89, 8477.10 8477.80,
8478.10, 8479.10 8479.89, 8480.10 8480.79, 8481.10 8481.80,
8482.10, 8486.10 8486.40, 8487.10 from any other subheading
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(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
8422.19 8422.40, 8423.10 8424.89, 8425.11 8426.99, 8428.10
8431.42, 8431.49 8432.80, 8433.11 8433.60, 8434.10, 8434.20,
8435.10, 8436.10 8437.80, 8438.10 8438.80, 8439.10 8440.10, 8441.10
8441.80, 8442.30, 8442.50 8443.39, 8444.00 8448.19, 8448.31
8449.00, 8451.10 8451.80, 8452.10 8452.30, 8453.10 8453.80, 8454.10
8454.30, 8455.10 8463.90, 8465.10, 8465.93, 8465.94, 8465.96,
8466.92, 8467.11 8468.80, 8471.30 8471.90, 8474.10 8474.80, 8475.10
8475.29, 8476.21 8476.89, 8477.10 8477.80, 8478.10, 8479.10
8479.89, 8480.108480.79, 8481.10 8481.80, 8482.10, 8486.10 8486.40,
8487.10 8407.31 8407.34, 8408.20, 8409.91, 8409.99, 8413.30,
8415.20, 8421.23, 8421.31, 8483.10, 8483.40 8483.60
A regional value content of not less than 40 percent
8422.11, 8482.20 8482.80
A regional value content of not less than 40 percent; or A
change to subheading 8422.11, 8482.20 8482.80 from any other
heading; or A change to subheading 8422.11, 8482.20 8482.80 from
any other subheading provided that the
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(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
regional value content of not less than 35 percent
8450.11 8450.20
A regional value content of not less than 40 percent; or A
change to subheadings 8450.11 8520.20 from any other heading; or A
Regional Value Content of not less than 35 percent provided that
there is a change to subheadings 8450.11 8450.20 from any other
subheading
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.
8501.10, 8504.10, 8504.40, 8504.50, 8505.11 8505.20, 8508.60,
8518.30, 8518.50, 8526.10 8526.92, 8528.41, 8528.72, 8530.10,
8530.80, 8532.22, 8534.00 8535.90, 8539.21, 8539.31, 8540.20,
8540.40, 8540.60 8540.72, 8540.89, 8542.31 8543.30
A regional value content of not less than 40 percent; or A
change to subheadings 8501.10, 8504.10, 8504.40, 8504.50, 8505.11
8505.20, 8508.60, 8518.30, 8518.50, 8526.10 8526.92, 8528.41,
8528.72, 8530.10, 8530.80, 8532.22, 8534.00 8535.90, 8539.21,
8539.31, 8540.20, 8540.40, 8540.60 8540.72, 8540.89, 8542.31
8543.30 from any other subheading
8504.21 A regional value content of not less than 40 percent; or
A change to subheading 8504.21 from any other subheading except
from subheadings 8504.22 or 8504.23
8504.22 A regional value content of not less than 40 percent; or
A change to subheading 8504.22 from any other subheading except
from subheadings 8504.21 or 8504.23
8504.23 A regional value content of not less than 40 percent; or
A change to subheading 8504.23 from any other subheading except
from subheadings 8504.21 or 8504.22
8504.31 A regional value content of not less than 40 percent; or
A
change to subheading 3501.90 from any other subheading except
from subheadings 8504.32 through 8504.34
8506.10 8506.80, 8508.11, 8508.19, 8509.40, 8509.80, 8510.10
8510.30, 8513.10, 8514.10 8514.40,
A regional value content of not less than 40 percent; or A
change to subheadings 8506.10 8506.80, 8508.11, 8508.19, 8509.40,
8509.80, 8510.10 8510.30, 8513.10, 8514.10 8514.40, 8515.11
8515.80, 8516.10 8516.80, 8517.11 8517.69, 8518.10 8518.29,
8518.40, 8527.12 8527.99, 8528.49 8528.71, 8528.73, 8531.10
8531.80, 8532.10,
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(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
8515.11 8515.80, 8516.10 8516.80, 8517.11 8517.69, 8518.10
8518.29, 8518.40, 8527.12 8527.99, 8528.49 8528.71, 8528.73,
8531.10 8531.80, 8532.10, 8532.21, 8532.23 8532.30, 8533.10
8533.40, 8539.10, 8539.22, 8539.29, 8539.32 8539.49, 8540.11,
8540.12, 8540.50, 8540.79, 8540.81, 8541.10 8541.60, 8543.70
8532.21, 8532.23 8532.30, 8533.10 8533.40, 8539.10, 8539.22,
8539.29, 8539.32 8539.49, 8540.11, 8540.12, 8540.50, 8540.79,
8540.81, 8541.10 8541.60, 8543.70 from any other subheading; or A
Regional Value Content of not less than 35 percent provided that
there is a change to subheadings 8506.10 8506.80, 8508.11, 8508.19,
8509.40, 8509.80, 8510.10 8510.30, 8513.10, 8514.10 8514.40,
8515.11 8515.80, 8516.10 8516.80, 8517.11 8517.69, 8518.10 8518.29,
8518.40, 8527.12 8527.99, 8528.49 8528.71, 8528.73, 8531.10
8531.80, 8532.10, 8532.21, 8532.23 8532.30, 8533.10 8533.40,
8539.10, 8539.22, 8539.29, 8539.32 8539.49, 8540.11, 8540.12,
8540.50, 8540.79, 8540.81, 8541.10 8541.60, 8543.70 from any other
subheading
8507.10, 8507.80 8511.10 8512.40
A regional value content of not less than 40 percent
8523.21 8523.80 A regional value content of not less than 40
percent; or A change to subheadings 8523.21 8523.80 from any other
heading; or recording sound or other similarly recorded phenomena
onto blank or unrecorded media of subheadings 8523.21 8523.80 shall
confer origin whether or not there has been a change in tariff
classification
8548.10 Wholly obtained or produced in the exporting Member
State
Chapter 87
Vehicles, other than railway or tramway rolling-stock, and parts
thereof and accessories thereof.
8701.20, 8702.10 8708.10, 8708.29 8709.11, 8710.00 8711.90,
8714.11 8714.99, 8716.10 8716.40
A regional value content of not less than 40 percent
8708.21 A regional value content of not less than 40 percent; or
A
change to subheading 8708.21 from any other heading; or Process
Rules for Textile and Textile Products as set out in Attachment
1
Chapter 90
Optical, photographic, cinematographic, measuring, checking,
precision, medical or surgical instruments and apparatus; parts and
accessories thereof.
9002.11 9003.19, A regional value content of not less than 40
percent; or A
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(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
9005.10, 9005.80, 9008.10 9008.40, 9010.10 9010.60, 9011.10
9011.80, 9012.10, 9014.80, 9022.12 9022.30, 9024.10, 9024.80,
9025.11 9025.80, 9028.10 9028.30, 9029.10, 9029.20, 9030.10
9030.89, 9031.10 9031.80, 9032.10 9032.89
change to subheadings 9002.11 9003.19, 9005.10, 9005.80, 9008.10
9008.40, 9010.10 9010.60, 9011.10 9011.80, 9012.10, 9014.80,
9022.12 9022.30, 9024.10, 9024.80, 9025.11 9025.80, 9028.10
9028.30, 9029.10, 9029.20, 9030.10 9030.89, 9031.10 9031.80,
9032.10 9032.89 from any other subheading
9006.10 9006.69, 9007.11 9007.20, 9013.10 9013.80, 9014.10,
9014.20, 9015.10 9015.80, 9017.10 9017.80, 9027.10 9027.80
A regional value content of not less than 40 percent; or A
change to subheadings 9006.10 9006.69, 9007.11 9007.20, 9013.10
9013.80, 9014.10, 9014.20, 9015.10 9015.80, 9017.10 9017.80,
9027.10 9027.80 from any other heading; or A Regional value content
of not less than 35 percent provided that there is a change to
subheadings 9006.10 9006.69, 9007.11 9007.20, 9013.10 9013.80,
9014.10, 9014.20, 9015.10 9015.80, 9017.10 9017.80, 9027.10 9027.80
from any other subheading
9018.11 9019.20 A regional value content of not less than 40
percent; or A
change to subheadings 9018.11 9019.20 from any other heading; or
no change in tariff subheading is required provided the machines,
instruments and apparatus are manufactured from parts solely for
the machines, instruments or apparatus of the same subheading
9026.10 9026.80 A regional value content of not less than 40
percent; or A
change to subheadings 9026.10 9026.80 from any other heading; or
A change to subheadings 9026.10 9026.80 from any other subheading
provided that the regional value content of not less than 35
percent
Chapter 91 Clocks and watches and parts thereof. 9111.10 9111.80
A regional value content of not less than 40 percent; or A
change to subheadings 9111.10 9111.80 from any other
subheading
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.
9401.10 9403.90, 9405.20 9405.60,
A regional value content of not less than 40 percent; or A
change to subheadings 9401.10 9403.90, 9405.20
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(1) Chapter / Heading /
Subheading
(2) Description / Origin Criteria
9406.00 9405.60, 9406.00 from any other subheading Chapter 96
Miscellaneous manufactured articles. 9607.11, 9607.19, 9608.10
9609.90, 9613.10 9613.80
A regional value content of not less than 40 percent; or A
change to subheadings 9607.11, 9607.19, 9608.10 9609.90, 9613.10
9613.80 from any other subheading
IMPLEMENTING GUIDELINES FOR PARTIAL CUMULATION UNDER ARTICLE 30
(2) ON ASEAN
CUMULATIVE RULES OF ORIGIN
For the purposes of implementing paragraph 2 of Article 30 of
this Agreement: (a) a good shall be deemed to be eligible for
partial cumulation, if at least
twenty percent (20%) of the Regional Value Content (RVC) of the
good is originating in the Member State where working or processing
of the good has taken place;
(b) RVC of the good specified in paragraph (a) shall be
calculated in
accordance with the formula provided in Article 29 of this
Agreement; (c) a good exported under this arrangement shall not be
eligible for tariff
preference accorded by the importing Member State under this
Agreement;
(d) a good exported under this arrangement shall be accompanied
by a
valid Certificate of Origin (Form D) duly and prominently marked
Partial Cumulation;
(e) the relevant sections of the A n n e x 8 (Operational
Certification
Procedures), including Rule 18 (retroactive check) and 19
(verification visit), shall be applicable to Certificate(s) of
Origin (Form D) issued for partial cumulation purposes.
ATTACHMENT 1
SUBSTANTIAL TRANSFORMATION CRITERION
FOR TEXTILES AND TEXTILE PRODUCTS
1. Textile material or article shall be deemed to be originating
in a Member State, when it has undergone, prior to the importation
to another Member State, any of the following:
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38
i. Petrochemicals which have undergone the process of
polymerization or polycondensation or any chemicals or physical
processes to form a polymer;
ii. Polymer which has undergone the process of melt spinning
or
extrusion to form a synthetic fiber;
iii. Spinning fiber into yarn;
iv. Weaving, knitting or otherwise forming fabric;
v. Cutting fabric into parts and the assembly of those parts
into a completed article;
vi. Dyeing of fabric, if it is accompanied by any finishing
operation
which has the effect of rendering the dyed good directly;
vii. Printing of fabric, if it is accompanied by any finishing
operation which has the effect of rendering the printed good
directly usable;
viii. Impregnation or coating when such treatment leads to
the
manufacture of a new product falling within certain headings of
customs tariffs;
ix. Embroidery which represents at least five percent of the
total
area of the embroidered good.
2. Notwithstanding any provisions in Chapter 3 of this
Agreement, an article or material shall not be considered to be
originating in the territory of a Member State by virtue of merely
having undergone any of the following:
i. Simple combining operations, labeling, pressing, cleaning or
dry cleaning or packaging operations, or any combination
thereof;
ii. Cutting to length or width and hemming, stitching or
overlocking
fabrics which are readily identifiable as being intended for a
particular commercial use;
iii. Trimming and/or joining together by sewing, looping,
linking,
attaching of accessory articles such as straps, bands, beads,
cords, rings and eyelets;
iv. One or more finishing operations on yarns, fabrics or other
textile
articles, such as bleaching, waterproofing, decating, shrinking,
mercerizing, or similar operations; or
v. Dyeing or printing of fabrics or yarns.
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3. The following items made of non-originating textile materials
shall be considered as originating good if it has undergone the
processes identified in paragraph 1 but not merely performing the
processes identified in paragraph 2:
i. Handkerchiefs; ii. Shawls, scarves, veils, and the like;
iii. Travelling rugs and blankets;
iv. Bed linen, pillow cases, table linen, toilet line and
kitchen linen;
v. Sacks and bags, of a kind used for packing of goods;
vi. Tarpaulins, awnings and sunblinds;
vii. Floor cloths, and dish cloths and other similar articles
simply
made up.
4. Notwithstanding the above paragraph, non-originating textile
material covered in the list stated below shall be deemed to be
originating in a Members State if it satisfies the working or
processing set out therein.
A. Fibres and yarns
Working or Processing Carried Out on Non-Originating Materials
that Confers Originating Status:
Manufacture through process of fibre-making (polymerisation,
polycondensation and extrusion) spinning, twisting, texturizing or
braiding from a blend or any of following:
o Silk o Wool, fine/coarse animal hair o Cotton fibres o
Vegetable textile fibres o Synthetic or artificial
filaments/man-made filaments o Synthetic or artificial staple
fibres/man-made staple fibres
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HS 2007
Product Description Heading Sub-
heading
50.04
5004.00
Silk yarn (other than yarn spun from silk waste) not put for
retail sale.
50.05 5005.00 Yarn spun from silk waste, not put up for
retail
sale.
50.06 5006.00 Silk yarn and yarn spun from silk waste, put up
for retail sale; silk-worm gut.
51.05 Wool and fine or coarse animal hair, carded or combed
(including combed wool in fragments).
5105.10 - Carded wool
- Wool tops and other combed wool:
5105.21 - - Combed wool in fragments
5105.29 - - Other
- Fine animal hair, carded or combed:
5105.31 - - Of Kashmir (cashmere) goats
5105.39 - - Other
5105.40 - Coarse animal hair, carded or combed
51.06 - Yarn of carded wool, not put up for retail sale.
5106.10 - - Containing 85% or more by weight of wool
5106.20 - - Containing less than 85% by weight of wool
51.07 - Yarn of combed wool, not put up for retail sale
5107.10 - - Containing 85% or more by weight of wool
5107.20 - - Containing less than 85% by weight of wool
51.08 Yarn of fine animal hair (carded or combed), not put up
for retail sale.
5108.10 - Carded
5108.20 - Combed
51.09 Yarn of wool or of fine animal hair, put up for retail
sale.
5109.10 - Containing 85% or more by weight of wool or of fine
animal hair
5109.90 - Other
51.10 Yarn of coarse animal hair or of horsehair (including
gimped horsehair yarn), whether or not put up for retail sale.
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HS 2007
Product Description Heading Sub-
heading
52.04 Cotton sewing thread, whether or not put up for
retail sale. - Not put up for retail sale:
5204.11 - - Containing 85% or more by weight of cotton
5204.19 - - Other
5204.20 - Put up for retail sale
52.05 Cotton yarn (other than sewing thread), containing 85% or
more by weight of cotton, not put up for retail sale.
- Single yarn, of uncombed fibres:
5205.11
- - Measuring 714.29 decitex or more (not exceeding 14 metric
number)
5205.12
- - Measuring less than 714.29 decitex but not less than 232.56
decitex (exceeding 14 metric number but not exceeding 43 metric
number)
5205.13
- - Measuring less than 232.56 decitex but not less than 192.31
decitex (exceeding 43 metric number but not exceeding 52 metric
number)
5205.14
- - Measuring less than 192.31 decitex but not less than 125
decitex (exceeding 52 metric number but not exceeding 80 metric
number)
5205.15
- - Measuring less than 125 decitex (exceeding 80 metric
number)
- Single yarn, of combed fibres:
5205.21
- - Measuring 714.29 decitex or more (not exceeding 14 metric
number)
5205.22
- - Measuring less than 714.29 decitex but not less than 232.56
decitex (exceeding 14 metric number but not exceeding 43 metric
number)
5205.23
- - Measuring less than 232.56 decitex but not less than 192.31
decitex (exceeding 43 metric number but not exceeding 52 metric
number)
5205.24
- - Measuring less than 192.31 decitex but not less than 125
decitex (exceeding 52 metric number but not exceeding 80 metric
number)
5205.26
- - Measuring less than 125 decitex but not less than 106.38
decitex (exceeding 80 metric number but not exceeding 94 metric
number)
5205.27
- - Measuring less than 106.38 decitex but not less than 83.33
decitex (exceeding 94 metric number but not exceeding 120 metric
number)
5205.28
- - Measuring less than 83.33 decitex (exceeding 120 metric
number)
- Multiple (folded) or cabled yarn, of uncombed fibres:
5205.31 - - Measuring p e r s i n g l e y a r n 714.29 decitex
or more (not exceeding 14 metric number p e r s i n g l e y a r n
)
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P.U. (A) 277
42
HS 2007
Product Description Heading Sub-
heading
5205.32 - - Measuring p e r s i n g l e y a r n less than
714.29
decitex but not less than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number p e r s i n g l e y a r n
)
5205.33 - - Measuring p e r s i n g l e y a r n less than 232.56
decitex but not less than 192.31 decitex (exceeding 43 metric
number but not exceeding 52 metric number p e r s i n g l e y a r n
)
5205.34 - - Measuring p e r s i n g l e y a r n less than 192.31
decitex but not less than 125 decitex (exceeding 52 metric number
but not exceeding 80 metric number p e r s i n g l e y a r n )
5205.35 - - Measuring p e r s i n g l e y a r n less than 125
decitex (exceeding 80 metric number p e r s i n g l e y a r n )
- Multiple (folded) or cabled yarn, of combed fibres:
5205.41 - - Measuring p e r s i n g l e y a r n 714.29 decitex
or more (not exceeding 14 metric number p e r s i n g l e y a r n
)
5205.42 - - Measuring p e r s i n g l e y a r n less than 714.29
decitex but not less than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number p e r s i n g l e y a r n
)
5205.43 - - Measuring p e r s i n g l e y a r n less than 232.56
decitex but not less than 192.31 decitex (exceeding 43 metric
number but not exceeding 52 metric number p e r s i n g l e y a r n
)
5205.44 - - Measuring p e r s i n g l e y a r n less than 192.31
decitex but not less than 125 decitex (exceeding 52 metric number
but not exceeding 80 metric number p e r s i n g l e y a r n )
5205.46 - - Measuring p e r s i n g l e y a r n less than 125
decitex but not less than 106.38 decitex (exceeding 80 metric
number but not exceeding 94 metric number p e r s i n g l e y a r n
)
5205.47 - - Measuring per single yarn less than 106.38 decitex
but not less than 83.33 decitex (exceeding 94 metric number but not
exceeding 120 metric number per single yarn)
5205.48 - - Measuring per single yarn less than 83.33 decitex
(exceeding 120 metric number per single yarn)
52.06 Cotton yarn (other than sewing thread), containing less
than 85% by weight of cotton, not put up for retail sale.
- Single yarn, of uncombed fibres:
5206.11 - - Measuring 714.29 decitex or more (not exceeding 14
metric number)
5206.12 - - Measuring less than 714.29 decitex but not less
than
-
P.U. (A) 277
43
HS 2007
Product Description Heading Sub-
heading
232.56 decitex (exceeding 14 metric number but not exceeding 43
metric number)
5206.13 - - Measuring less than 232.56 decitex but not less than
192.31 decitex (exceeding 43 metric number but not exceeding 52
metric number)
5206.14 - - Measuring less than 192.31 decitex but not less than
125 decitex (exceeding 52 metric number but not exceeding 80 metric
number)
5206.15 - - Measuring less than 125 decitex (exceeding 80 metric
number)
- Single yarn, of combed fibres:
5206.21 - - Measuring 714.29 decitex or more (not exceeding 14
metric number)
5206.22 - - Measuring less than 714.29 decitex but not less than
232.56 decitex (exceeding 14 metric number but not exceeding 43
metric number)
5206.23 - - Measuring less than 232.56 decitex but not less than
192.31 decitex (exceeding 43 metric number but not exceeding 52
metric number)
5206.24 - - Measuring less than 192.31 decitex but not less than
125 decitex (exceeding 52 metric number but not exceeding 80 metric
number)
5206.25 - - Measuring less than 125 decitex (exceeding 80 metric
number)
- Multiple (folded) or cabled yarn, of uncombed fibres:
5206.31 - - Measuring p e r s i n g l e y a r n 714.29 decitex
or more (not exceeding 14 metric number p e r s i n g l e y a r n
)
5206.32 - - Measuring p e r s i n g l e y a r n less than 714.29
decitex but not less than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number p e r s i n g l e y a r n
)
5206.33 - - Measuring p e r s i n g l e y a r n less than 232.56
decitex but not less than 192.31 decitex (exceeding 43 metric
number but not exceeding 52 metric number p e r s i n g l e y a r n
)
5206.34 - - Measuring p e r s i n g l e y a r n less than 192.31
decitex but not less than 125 decitex (exceeding 52 metric number
but not exceeding 80 metric number p e r s i n g l e y a r n )
5206.35 - - Measuring p e r s i n g l e y a r n less than 125
decitex (exceeding 80 metric number p e r s i n g l e y a r n )
- Multiple (folded) or cabled yarn, of combed fibres:
5206.41 - - Measuring p e r s i n g l e y a r n 714.29 decitex
or more (not exceeding 14 metric number p e r s i n g l e y a r n
)
5206.42 - - Measuring p e r s i n g l e y a r n less than 714.29
decitex but not less than 232.56 decitex (exceeding 14 metric
number but not exceeding 43 metric number p e r s i n g l e y a r n
)
-
P.U. (A) 277
44
HS 2007
Product Description Heading Sub-
heading
5206.43 - - Measuring p e r s i n g l e y a r n less than
232.56
decitex but not less than 192.31 decitex (exceeding 43 metric
number but not exceeding 52 metric number p e r s i n g l e y a r n
)
5206.44 - - Measuring p e r s i n g l e y a r n less than 192.31
decitex but not less than 125 decitex (exceeding 52 metric number
but not exceeding 80 metric number p e r s i n g l e y a r n )
5206.45 - - Measuring p e r s i n g l e y a r n less than 125
decitex (exceeding 80 metric number p e r s i n g l e y a r n )
52.07
Cotton yarn (other than sewing thread) put up for retail
sale.
5207.10 - Containing 85% or more by weight of cotton
5207.90 - Other
53.06 Flax yarn.
5306.10 - Single
5306.20 - Multiple (folded) or cabled
53.07 Yarn of jute or of other textile bast fibres of heading
53.03.
5307.10 Single
5307.20 Multiple (folded) or cabled
53.08 Yarn of other vegetable textile fibres; paper yarn.
5308.20 - True hemp yarn
5308.90 - Other
54.01 Sewing thread of man-made filaments, whether or not put up
for retail sale.
5401.10 - Of synthetic filaments
5401.20 - Of artificial filaments
54.02 Synthetic filament yarn (other than sewing thread),
not put up for retail sale, including synthetic monofilament of
less than 67 decitex.
- High tenacity yarn of nylon or other polyamides:
5402.11 - - Of aramids
5402.19 - - Other
5402.20 - High tenacity yarn of polyesters
- Textured yarn:
5402.31 - - Of nylon or other polyamides, measuring per single
yarn not more than 50 tex
5402.32 - - Of nylon or other polyamides, measuring per
single
-
P.U. (A) 277
45
HS 2007
Product Description Heading Sub-
heading
yarn more than 50 tex
5402.33 - - Of polyesters
5402.34 - - Of polypropylene
5402.39 - - Other
- Other yarn, single, untwisted or with a twist not exceeding 50
turns per metre:
540