Text of the Comprehensive Economic and Trade Agreement – Protocol on rules of origin and origin procedures

Section A – General provisions

Article 1 – Definitions

For the purposes of this Protocol:

aquaculture means the farming of aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants, from seedstock 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;

classified means the classification of a product under a particular heading or subheading of the HS;

customs authority means any governmental authority that is responsible under the law of a Party for the administration and application of customs laws or, for the EU, where provided for, the competent services of the European Commission;

customs value means the value as determined in accordance with the Customs Valuation Agreement;

determination of origin means a determination as to whether a product qualifies as an originating product in accordance with this Protocol;

exporter means an exporter located in the territory of a Party;

identical originating products means products that are the same in all respects, including physical characteristics, quality, and reputation, irrespective of minor differences in appearance that are not relevant to a determination of origin of those products under this Protocol;

importer means an importer located in the territory of a Party;

material means any ingredient, component, part, or product that is used in the production of another product;

net weight of non-originating material means the weight of the material as it is used in the production of the product, not including the weight of the material's packaging;

net weight of the product means the weight of a product not including the weight of packaging. In addition, if the production includes a heating or drying operation, the net weight of the product may be the net weight of all materials used in its production, excluding water of heading 22.01 added during production of the product;

producer means a person who engages in any kind of working or processing including such operations as growing, mining, raising, harvesting, fishing, trapping, hunting, manufacturing, assembling, or disassembling a product;

product means the result of production, even if it is intended for use as a material in the production of another product;

production means any kind of working or processing, including such operations as growing, mining, raising, harvesting, fishing, trapping, hunting, manufacturing, assembling, or disassembling a product;

transaction value or ex-works price of the product means the price paid or payable to the producer of the product at the place where the last production was carried out, and must include the value of all materials. If there is no price paid or payable or if it does not include the value of all materials, the transaction value or ex-works price of the product:

  1. must include the value of all materials and the cost of production employed in producing the product, calculated in accordance with generally accepted accounting principles; and
  2. may include amounts for general expenses and profit to the producer that can be reasonably allocated to the product.

Any internal taxes which are, or may be, repaid when the product obtained is exported are excluded. If the transaction value or ex-works price of the product includes costs incurred subsequent to the product leaving the place of production, such as transportation, loading, unloading, handling, or insurance, those costs are to be excluded; and

value of non-originating materials means the customs value of the material at the time of its importation into a Party, as determined in accordance with the Customs Valuation Agreement. The value of the non-originating material must include any costs incurred in transporting the material to the place of importation, such as transportation, loading, unloading, handling, or insurance. If the customs value is not known or cannot be ascertained, the value of non-originating materials will be the first ascertainable price paid for the materials in the European Union or in Canada.

Section B – Rules of origin

Article 2 – General requirements

1. For the purposes of this Agreement, a product is originating in the Party where the last production took place if, in the territory of a Party or in the territory of both of the Parties in accordance with Article 3, the product:

  1. has been wholly obtained within the meaning of Article 4;
  2. has been produced exclusively from originating materials; or
  3. has undergone sufficient production within the meaning of Article 5.

2. Except as provided for in paragraphs 8 and 9 of Article 3, the conditions set out in this Protocol relating to the acquisition of originating status must be fulfilled without interruption in the territory of one or both of the Parties.

Article 3 – Cumulation of origin

1. A product that originates in a Party is considered originating in the other Party when used as a material in the production of a product in that other Party.

2. An exporter may take into account production carried out on a non-originating material in the other Party for the purposes of determining the originating status of a product.

3. Paragraphs 1 and 2 do not apply if the production carried out on a product does not go beyond the operations referred to in Article 7 and the object of this production, as demonstrated on the basis of a preponderance of evidence, is to circumvent financial or fiscal legislation of the Parties.

4. If an exporter has completed an origin declaration for a product referred to in paragraph 2, the exporter must possess a completed and signed supplier's statement from the supplier of the non-originating materials used in the production of the product.

5. A supplier's statement may be the statement set out in Annex 3 or an equivalent document that contains the same information describing the non-originating materials concerned in sufficient detail for their identification.

6. If a supplier's statement referred to in paragraph 4 is in electronic format, it does not need to be signed, provided that the supplier is identified to the satisfaction of the customs authorities in the Party where the supplier's statement was completed.

7. A supplier's statement applies to a single invoice or multiple invoices for the same material that is supplied within a period that does not exceed 12 months from the date set out in the supplier's statement.

8. Subject to paragraph 9, if, as permitted by the WTO Agreement, each Party has a free trade agreement with the same third country, a material of that third country may be taken into consideration by the exporter when determining whether a product is originating under this Agreement.

9. Each Party shall apply paragraph 8 only if equivalent provisions are in force between each Party and the third country and upon agreement by the Parties on the applicable conditions.

10. Notwithstanding paragraph 9, if each Party has a free trade agreement with the United States, and upon agreement by both Parties on the applicable conditions, each Party shall apply paragraph 8 when determining whether a product of Chapter 2 or 11, heading 16.01 through 16.03, Chapter 19, heading 20.02 or 20.03, or subheading 3505.10 is originating under this Agreement.

Article 4 – Wholly obtained products

1. The following products shall be considered as wholly obtained in a Party:

  1. mineral products and other non-living natural resources extracted or taken from there;
  2. vegetables, plants, and plant products harvested or gathered there;
  3. live animals born and raised there;
  4. products obtained from live animals there;
  5. products from slaughtered animals born and raised there;
  6. products obtained by hunting, trapping, or fishing conducted there, but not beyond the outer limits of the Party's territorial sea;
  7. products of aquaculture raised there;
  8. fish, shellfish, and other marine life taken beyond the outer limits of any territorial sea by a vessel;
  9. products made aboard factory ships exclusively from products referred to in subparagraph (h);
  10. mineral products and other non-living natural resources, taken or extracted from the seabed, subsoil, or ocean floor of:
    1. the exclusive economic zone of Canada or the European Union's Member States, as determined by domestic law and consistent with Part V of the United Nations Convention on the Law of the Sea, done at Montego Bay on 10 December 1982 ("UNCLOS");
    2. the continental shelf of Canada or the European Union's Member States, as determined by domestic law and consistent with Part VI of UNCLOS; or
    3. the Area as defined in Article 1(1) of UNCLOS,
  11. by a Party or a person of a Party, provided that that Party or person of a Party has rights to exploit such seabed, subsoil, or ocean floor;
  12. raw materials recovered from used products collected there, provided that these products are fit only for such recovery;
  13. components recovered from used products collected there, provided that these products are fit only for such recovery, when the component is:
    1. incorporated into another product; or
    2. further produced resulting in a product with a performance and life expectancy equivalent or similar to those of a new product of the same type;
  14. products, at any stage of production, produced there exclusively from products specified in subparagraphs (a) through (j).

2. For the purpose of subparagraphs 1(h) and (i), the following conditions apply to the vessel or factory ship:

  1. the vessel or factory ship must be:
    1. registered in a Member State of the European Union or in Canada; or
    2. listed in Canada, if such vessel:
      1. immediately prior to its listing in Canada, is entitled to fly the flag of a Member State of the European Union and must sail under that flag; and
      2. fulfills the conditions of sub-subparagraphs 2(b)(i) or 2(b)(ii);
    3. entitled to fly the flag of a Member State of the European Union or of Canada and must sail under that flag; and
  2. with respect to the European Union, the vessel or factory ship must be:
    1. at least 50 per cent owned by nationals of a Member State of the European Union; or
    2. owned by companies that have their head office and their main place of business in a Member State of the European Union, and that are at least 50 per cent owned by a Member State of the European Union, public entities or nationals of a Member State of the European Union; or
  3. with respect to Canada, the vessel or factory ship must take the fish, shellfish, or other marine life under the authority of a Canadian fishing licence. Canadian fishing licences include Canadian commercial fishing licences and Canadian aboriginal fishing licences issued to aboriginal organisations. The holder of the Canadian fishing licence must be:
    1. a Canadian national;
    2. an enterprise that is no more than 49 per cent foreign owned and has a commercial presence in Canada;
    3. a fishing vessel owned by a person referred to in sub-subparagraph (i) or (ii) that is registered in Canada, entitled to fly the flag of Canada and must sail under that flag; or
    4. an aboriginal organisation located in the territory of Canada. A person fishing under the authority of a Canadian aboriginal fishing licence must be a Canadian national.

Article 5 – Sufficient production

1. For the purpose of Article 2, products that are not wholly obtained are considered to have undergone sufficient production when the conditions set out in Annex 5 are fulfilled.

2. If a non-originating material undergoes sufficient production, the resulting product shall be considered as originating and no account shall be taken of the non-originating material contained therein when that product is used in the subsequent production of another product.

Article 6 – Tolerance

1. Notwithstanding Article 5.1, and except as provided in paragraph 3, if the non-originating materials used in the production of a product do not fulfil the conditions set out in Annex 5, the product shall be considered an originating product provided that:

  1. the total value of those non-originating materials does not exceed 10 per cent of the transaction value or ex-works price of the product;
  2. any of the percentages given in Annex 5 for the maximum value or weight of non-originating materials are not exceeded through the application of this paragraph; and
  3. the product satisfies all other applicable requirements of this Protocol.

2. Paragraph 1 does not apply to products wholly obtained in a Party within the meaning of Article 4. If the rule of origin specified in Annex 5 requires that the materials used in the production of a product be wholly obtained, the tolerance provided for in paragraph 1 applies to the sum of these materials.

3. Tolerance for textile and apparel products of Chapter 50 through 63 of the HS shall be determined in accordance with Annex 1.

4. Paragraphs 1 through 3 are subject to Article 8(c).

Article 7 – Insufficient production

1. Without prejudice to paragraph 2, the following operations are insufficient to confer origin on a product, whether or not the requirements of Articles 5 or 6 are satisfied:

  1. operations exclusively intended to preserve products in good condition during storage and transport;Footnote 1
  2. breaking-up or assembly of packages;
  3. washing, cleaning, or operations to remove dust, oxide, oil, paint, or other coverings from a product;
  4. ironing or pressing of textiles or textile articles of Chapter 50 through 63 of the HS;
  5. simple painting or polishing operations;
  6. husking, partial or total bleaching, polishing, or glazing of cereals or rice of Chapter 10 that does not result in a change of chapter;
  7. operations to colour or flavour sugar of heading 17.01 or 17.02; operations to form sugar lumps of heading 17.01; partial or total grinding of crystal sugar of heading 17.01;
  8. peeling, stoning, or shelling of vegetables of Chapter 7, fruits of Chapter 8, nuts of heading 08.01 or 08.02 or groundnuts of heading 12.02, if these vegetables, fruits, nuts, or groundnuts remain classified within the same chapter;
  9. sharpening, simple grinding, or simple cutting;
  10. simple sifting, screening, sorting, classifying, grading, or matching;
  11. simple packaging operations, such as placing in bottles, cans, flasks, bags, cases, boxes, or fixing on cards or boards;
  12. affixing or printing marks, labels, logos, and other like distinguishing signs on the products or their packaging;
  13. mixing of sugar of heading 17.01 or 17.02 with any material;
  14. simple mixing of materials, whether or not of different kinds; simple mixing does not include an operation that causes a chemical reaction as defined in the notes to Chapter 28 or 29 of Annex 5;
  15. simple assembly of parts of articles to constitute a complete article of Chapter 61, 62, or 82 through 97 of the HS or disassembly of complete articles of Chapter 61, 62, or 82 through 97 into parts;
  16. a combination of two or more operations specified in subparagraphs (a) to (o); and
  17. slaughter of animals.

2. In accordance with Article 3, all production carried out in the European Union and in Canada on a product is considered when determining whether the production undertaken on that product is insufficient within the meaning of paragraph 1.

3. For the purpose of paragraph 1, an operation shall be considered simple when neither special skills, nor machines, apparatus, or tools especially produced or installed for those operations are required for their performance or when those skills, machines, apparatus, or tools do not contribute to the product's essential characteristics or properties.

Article 8 – Unit of classification

For the purpose of this Protocol:

  1. the tariff classification of a particular product or material shall be determined according to the HS;
  2. when a product composed of a group or assembly of articles or components is classified pursuant to the terms of the HS under a single heading or subheading, the whole shall constitute the particular product; and
  3. when a shipment consists of a number of identical products classified under the same heading or subheading of the HS, each product shall be considered separately.

Article 9 – Packaging and packing materials and containers

1. If, under General Rule 5 of the HS, packaging is included with the product for classification purposes, it is considered in determining whether all the non-originating materials used in the production of the product satisfy the requirements set out in Annex 5.

2. Packing materials and containers in which a product is packed for shipment shall be disregarded in determining the origin of that product.

Article 10 – Accounting segregation of fungible materials or products

1.

  1. If originating and non-originating fungible materials are used in the production of a product, the determination of the origin of the fungible materials does not need to be made through physical separation and identification of any specific fungible material, but may be determined on the basis of an inventory management system; or
  2. if originating and non-originating fungible products of Chapter 10, 15, 27, 28, 29, heading 32.01 through 32.07, or heading 39.01 through 39.14 of the HS are physically combined or mixed in inventory in a Party before exportation to the other Party, the determination of the origin of the fungible products does not need to be made through physical separation and identification of any specific fungible product, but may be determined on the basis of an inventory management system.

2. The inventory management system must:

  1. ensure that, at any time, no more products receive originating status than would have been the case if the fungible materials or fungible products had been physically segregated;
  2. specify the quantity of originating and non-originating materials or products, including the dates on which those materials or products were placed in inventory and, if required by the applicable rule of origin, the value of those materials or products;
  3. specify the quantity of products produced using fungible materials, or the quantity of fungible products, that are supplied to customers who require evidence of origin in a Party for the purpose of obtaining preferential treatment under this Agreement, as well as to customers who do not require such evidence; and
  4. indicate whether an inventory of originating products was available in sufficient quantity to support the declaration of originating status.

3. A Party may require that an exporter or producer within its territory that is seeking to use an inventory management system pursuant to this Article obtain prior authorisation from that Party in order to use that system. The Party may withdraw authorisation to use an inventory management system if the exporter or producer makes improper use of it.

4. For the purpose of paragraph 1, "fungible materials" or "fungible products" means materials or products that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another for origin purposes.

Article 11 –Accessories, spare parts and tools

Accessories, spare parts, and tools delivered with a product that form part of its standard accessories, spare parts, or tools, that are not invoiced separately from the product and which quantities and value are customary for the product, shall be:

  1. taken into account in calculating the value of the relevant non-originating materials when the rule of origin of Annex 5 applicable to the product contains a percentage for the maximum value of non-originating materials; and
  2. disregarded in determining whether all the non-originating materials used in the production of the product undergo the applicable change in tariff classification or other requirements set out in Annex 5.

Article 12 – Sets

1. Except as provided in Annex 5, a set, as referred to in General Rule 3 of the HS, is originating provided that:

  1. all of the set's component products are originating; or
  2. when the set contains a non-originating component product, at least one of the component products or all of the packaging material and containers for the set is originating; and
    1. the value of the non-originating component products of Chapter 1 through 24 of the Harmonized System does not exceed 15 per cent of the transaction value or ex-works price of the set;
    2. the value of the non-originating component products of Chapter 25 through 97 of the HS does not exceed 25 per cent of the transaction value or ex-works price of the set; and
    3. the value of all of the set's non-originating component products does not exceed 25 per cent of the transaction value or ex-works price of the set.

2. The value of non-originating component products is calculated in the same manner as the value of non-originating materials.

3. The transaction value or ex-works price of the set shall be calculated in the same manner as the transaction value or ex-works price of the product.

Article 13 – Neutral elements

For the purpose of determining whether a product is originating, it is not necessary to determine the origin of the following which might be used in its production:

  1. energy and fuel;
  2. plant and equipment;
  3. machines and tools; or
  4. materials which do not enter and which are not intended to enter into the final composition of the product.

Article 14 – Transport through a third country

1. A product that has undergone production that satisfies the requirements of Article 2 shall be considered originating only if, subsequent to that production, the product:

  1. does not undergo further production or any other operation outside the territories of the Parties, other than unloading, reloading, or any other operation necessary to preserve it in good condition or to transport the product to the territory of a Party; and
  2. remains under customs control while outside the territories of the Parties.

2. The storage of products and shipments or the splitting of shipments may take place where carried out under the responsibility of the exporter or of a subsequent holder of the products and the products remain under customs control in the country or countries of transit.

Article 15 – Returned originating products

If an originating product exported from a Party to a third country returns, it shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that the returning product:

  1. is the same as that exported; and
  2. has not undergone any operation beyond that necessary to preserve it in good condition.

Article 16 – Sugar

1. If a rule of origin requires that the net weight of non-originating sugar used in production not exceed a specified threshold, the product satisfies this condition if the total net weight of all mono-saccharides and di-saccharides contained in the product, or in the materials used in production, does not exceed this threshold.

2. The product also satisfies the condition in paragraph 1 if the threshold is not exceeded by the net weight of non-originating sugar classified in heading 17.01 or subheading 1702.30 through 1702.60 or 1702.90 other than malto-dextrin, chemically pure maltose, or "colouring" caramel, as described in the explanatory notes to heading 17.02, when used as such in the production of:

  1. the product; and
  2. the non-originating sugar-containing materials classified in subheading 1302.20, 1704.90, 1806.10, 1806.20, 1901.90, 2101.12, 2101.20, 2106.90, and 3302.10 that are used as such in the production of the product. Alternatively, the net weight of all mono-saccharides and di-saccharides contained in any of these sugar-containing materials may also be used. If the net weight of the non-originating sugar used in the production of these sugar containing materials or the net weight of mono-saccharides and di-saccharides contained in these sugar-containing materials is not known, the total net weight of these materials used as such in production must apply.

3. The net weight of any non-originating sugar as referred to in paragraph 2 may be calculated on a dry weight basis.

4. For the purpose of the rules of origin for heading 17.04 and 18.06, the value of non-originating sugar refers to the value of the non-originating material referred to in paragraph 2 that is used in production of the product.

Article 17 – Net cost

1. For the purpose of this Article, the following definitions apply, in addition to those set out in Article 1:

motor vehicle means a product of subheading 8703.21 through 8703.90;

net cost means total cost minus sales promotion, marketing and after-sales service costs, royalty, shipping and packing costs, and non-allowable interest cost that are included in the total cost;

non-allowable interest cost means interest costs incurred by a producer that exceed 700 basis points above the applicable national government interest rate identified for comparable maturities;

royalty means payments of any kind, including payments under technical assistance or similar agreements, made as consideration for the use or right to use any copyright, literary, artistic, or scientific work, patent, trademark, design, model, plan, secret formula or process, excluding those payments under technical assistance or similar agreements that can be related to specific services such as:

  1. personnel training, without regard to where it is performed; and
  2. if performed in the territory of one or both of the Parties, engineering, tooling, die-setting, software design and similar computer services, or other services;

sales promotion, marketing, and after-sales service costs means the following costs related to sales promotion, marketing, and after-sales service:

  1. sales and marketing promotion; media advertising; advertising and market research; promotional and demonstration materials; exhibits; sales conferences, trade shows and conventions; banners; marketing displays; free samples; sales, marketing and after-sales service literature (product brochures, catalogues, technical literature, price lists, service manuals and sales aid information); establishment and protection of logos and trademarks; sponsorships; wholesale and retail restocking charges; entertainment;
  2. sales and marketing incentives; consumer, retailer or wholesaler rebates; merchandise incentives;
  3. salaries and wages; sales commissions; bonuses; benefits (for example, medical, insurance, and pension); travelling and living expenses; and membership and professional fees for sales promotion, marketing, and after-sales service personnel;
  4. recruiting and training of sales promotion, marketing, and after-sales service personnel, and after-sales training of customers' employees, if those costs are identified separately for sales promotion, marketing, and after-sales service of products on the financial statements or cost accounts of the producer;
  5. product liability insurance;
  6. office supplies for sales promotion, marketing, and after-sales service of products, if those costs are identified separately for sales promotion, marketing, and after-sales service of products on the financial statements or cost accounts of the producer;
  7. telephone, mail, and other communications, if those costs are identified separately for sales promotion, marketing, and after-sales service of products on the financial statements or cost accounts of the producer;
  8. rent and depreciation of sales promotion, marketing, and after-sales service offices and distribution centres;
  9. property insurance premiums, taxes, cost of utilities, and repair and maintenance of sales promotion, marketing, and after-sales service offices and distribution centres, where such costs are identified separately for sales promotion, marketing, and after-sales service of products on the financial statements or cost accounts of the producer; and
  10. payments by the producer to other persons for warranty repairs;

shipping and packing costs means the costs incurred in packing a product for shipment and shipping the product from the point of direct shipment to the buyer, excluding costs of preparing and packaging the product for retail sale; and

total cost means all product costs, period costs and other costs incurred in relation to the production of a product in Canada when:

  1. product costs means those costs that are associated with the production of a product and include the value of materials, direct labour costs, and direct overhead.
  2. period costs means those costs other than product costs that are expensed in the period in which they are incurred, including selling expenses and general and administrative expenses.
  3. other costs means all costs recorded on the books of the producer that are not product costs or period costs.

2. For the purpose of calculating the net cost of a product under Table D.1 (Annual Quota Allocation for Vehicles Exported from Canada to the European Union) in Annex 5-A, the producer of the product may:

  1. calculate the total cost incurred with respect to all products produced by that producer, subtract any sales promotion, marketing and after-sales service costs, royalty, shipping and packing costs, and non-allowable interest cost that is included in the total cost of all those products, and then reasonably allocate the resulting net cost of those products to the product;
  2. calculate the total cost incurred with respect to all products produced by that producer, reasonably allocate the total cost to the product, and then subtract any sales promotion, marketing and after-sales service costs, royalty, shipping and packing costs and non-allowable interest cost that is included in the portion of the total cost allocated to the product; or
  3. reasonably allocate each cost that forms part of the total cost incurred by that producer with respect to the product so that the aggregate of these costs does not include any sales promotion, marketing and after-sales service costs, royalty, shipping and packing costs, or non-allowable interest cost.

3. For the purpose of calculating the net cost of a product under paragraph 1, the producer may average its calculation over its fiscal year using any one of the following categories, on the basis of either all motor vehicles produced by that producer in the category or only those motor vehicles in the category that are produced by that producer and exported to the territory of the other Party:

  1. the same model line of motor vehicles in the same class of vehicles produced in the same plant in the territory of a Party;
  2. the same model line of motor vehicles produced in the same plant in the territory of a Party;
  3. the same model line of motor vehicles produced in the territory of a Party;
  4. the same class of motor vehicles produced in the same plant in the territory of a Party; or
  5. any other category as the Parties may decide.

Section C – Origin Procedures

Article 18 – Proof of origin

1. Products originating in the European Union, on importation into Canada, and products originating in Canada, on importation into the European Union, benefit from preferential tariff treatment of this Agreement on the basis of a declaration ("origin declaration").

2. The origin declaration is provided on an invoice or any other commercial document that describes the originating product in sufficient detail to enable its identification.

3. The different linguistic versions of the text of the origin declaration are set out in Annex 2.

Article 19 – Obligations regarding exportations

1. An origin declaration as referred to in Article 18.1 shall be completed:

  1. in the European Union, by an exporter in accordance with the relevant European Union legislation; and
  2. in Canada, by an exporter in accordance with Part V of the Customs Act,R.S.C., 1985, c. 1 (2nd Supp.).

2. The exporter completing an origin declaration shall at the request of the customs authority of the Party of export submit a copy of the origin declaration and all appropriate documents proving the originating status of the products concerned, including supporting documents or written statements from the producers or suppliers, and fulfil the other requirements of this Protocol.

3. An origin declaration shall be completed and signed by the exporter unless otherwise provided.

4. A Party may allow an origin declaration to be completed by the exporter when the products to which it relates are exported, or after exportation if the origin declaration is presented in the importing Party within two years after the importation of the products to which it relates or within a longer period of time if specified in the laws of the importing Party.

5. The customs authority of the Party of import may allow the application of an origin declaration to multiple shipments of identical originating products that take place within a period of time that does not exceed 12 months as set out by the exporter in that declaration.

6. An exporter that has completed an origin declaration and becomes aware or has reason to believe that the origin declaration contains incorrect information shall immediately notify the importer in writing of any change affecting the originating status of each product to which the origin declaration applies.

7. The Parties may allow the establishment of a system that permits an origin declaration to be submitted electronically and directly from the exporter in the territory of a Party to an importer in the territory of the other Party, including the replacement of the exporter's signature on the origin declaration with an electronic signature or identification code.

Article 20 – Validity of the origin declaration

1. An origin declaration shall be valid for 12 months from the date it was completed by the exporter, or for such longer period of time as provided by the Party of import. The preferential tariff treatment may be claimed, within this validity period, to the customs authority of the Party of import.

2. The Party of import may accept an origin declaration submitted to its customs authority after the validity period referred to in paragraph 1 for the purpose of preferential tariff treatment in accordance with that Party's laws.

Article 21 – Obligations regarding importations

1. For the purpose of claiming preferential tariff treatment, the importer shall:

  1. submit the origin declaration to the customs authority of the Party of import as required by and in accordance with the procedures applicable in that Party;
  2. if required by the customs authority of the Party of import, submit a translation of the origin declaration; and
  3. if required by the customs authority of the Party of import, provide for a statement accompanying or forming a part of the import declaration, to the effect that the products meet the conditions required for the application of this Agreement.

2. An importer that becomes aware or has reason to believe that an origin declaration for a product to which preferential tariff treatment has been granted contains incorrect information shall immediately notify the customs authority of the Party of import in writing of any change affecting the originating status of that product and pay any duties owing.

3. When an importer claims preferential tariff treatment for a good imported from the territory of the other Party, the importing Party may deny preferential tariff treatment to the good if the importer fails to comply with any requirement under this Protocol.

4. A Party shall, in conformity with its laws, provide that, if a product would have qualified as an originating product when it was imported into the territory of that Party but the importer did not have an origin declaration at the time of importation, the importer of the product may, within a period of time of no less than three years after the date of importation, apply for a refund of duties paid as a result of the product not having been accorded preferential tariff treatment.

Article 22 –Proof related to transport through a third country

Each Party, through its customs authority, may require an importer to demonstrate that a product for which the importer claims preferential tariff treatment was shipped in accordance with Article 14 by providing:

  1. carrier documents, including bills of lading or waybills, indicating the shipping route and all points of shipment and transhipment prior to the importation of the product; and
  2. when the product is shipped through or transhipped outside the territories of the Parties, a copy of the customs control documents indicating to that customs authority that the product remained under customs control while outside the territories of the Parties.

Article 23 – Importation by instalments

Each Party shall provide that if dismantled or non-assembled products within the meaning of General Rule 2(a) of the HS falling within Sections XVI and XVII or heading 7308 and 9406 of the HS are imported by instalments at the request of the importer and on the conditions set out by the customs authority of the Party of import, a single origin declaration for these products shall be submitted, as required, to that customs authority upon importation of the first instalment.

Article 24 – Exemptions from origin declarations

1. A Party may, in conformity with its laws, waive the requirement to present an origin declaration as referred to in Article 21, for low value shipments of originating products from another Party and for originating products forming part of the personal luggage of a traveller coming from another Party.

2. A Party may exclude any importation from the provisions of paragraph 1 when the importation is part of a series of importations that may reasonably be considered to have been undertaken or arranged for the purpose of avoiding the requirements of this Protocol related to origin declarations.

3. The Parties may set value limits for products referred to in paragraph 1, and shall exchange information regarding those limits.

Article 25 – Supporting documents

The documents referred to in Article 19.2 may include documents relating to the following:

  1. the production processes carried out on the originating product or on materials used in the production of that product;
  2. the purchase of, the cost of, the value of, and the payment for the product;
  3. the origin of, the purchase of, the cost of, the value of, and the payment for all materials, including neutral elements, used in the production of the product; and
  4. the shipment of the product.

Article 26 – Preservation of records

1. An exporter that has completed an origin declaration shall keep a copy of the origin declaration, as well as the supporting documents referred to in Article 25, for three years after the completion of the origin declaration or for a longer period of time as the Party of export may specify.

2. If an exporter has based an origin declaration on a written statement from the producer, the producer shall be required to maintain records in accordance with paragraph 1.

3. When provided for in laws of the Party of import, an importer that has been granted preferential tariff treatment shall keep documentation relating to the importation of the product, including a copy of the origin declaration, for three years after the date on which preferential treatment was granted, or for a longer period of time as that Party may specify.

4. Each Party shall permit, in accordance with that Party's laws, importers, exporters, and producers in its territory to maintain documentation or records in any medium, provided that the documentation or records can be retrieved and printed.

5. A Party may deny preferential tariff treatment to a product that is the subject of an origin verification when the importer, exporter, or producer of the product that is required to maintain records or documentation under this Article:

  1. fails to maintain records or documentation relevant to determining the origin of the product in accordance with the requirements of this Protocol; or
  2. denies access to those records or documentation.

Article 27 – Discrepancies and formal errors

1. The discovery of slight discrepancies between the statements made in the origin declaration and those made in the documents submitted to the customs authorities for the purpose of carrying out the formalities for importing the products shall not, because of that fact, render the origin declaration null and void if it is established that this document corresponds to the products submitted.

2. Obvious formal errors such as typing errors on an origin declaration shall not cause this document to be rejected if these errors do not create doubts concerning the correctness of the statements made in the document.

Article 28 – Cooperation

1. The Parties shall cooperate in the uniform administration and interpretation of this Protocol and, through their customs authorities, assist each other in verifying the originating status of the products on which an origin declaration is based.

2. For the purpose of facilitating the verifications or assistance referred to in paragraph 1, the customs authorities of the Parties shall provide each other, through the European Commission, with addresses of the responsible customs authorities.

3. It is understood that the customs authority of the Party of export assumes all expenses in carrying out paragraph 1.

4. It is further understood that the customs authorities of the Parties will discuss the overall operation and administration of the verification process, including forecasting of workload and discussing priorities. If there is an unusual increase in the number of requests, the customs authorities of the Parties will consult to establish priorities and consider steps to manage the workload, taking into consideration operational requirements.

5. With respect to products considered originating in accordance with Article 3, the Parties may cooperate with a third country to develop customs procedures based on the principles of this Protocol.

Article 29 – Origin verification

1. For the purpose of ensuring the proper application of this Protocol, the Parties shall assist each other, through their customs authorities, in verifying whether products are originating and ensuring the accuracy of claims for preferential tariff treatment.

2. A Party's request for an origin verification concerning whether a product is originating or whether all other requirements of this Protocol are fulfilled shall be:

  1. based on risk assessment methods applied by the customs authority of the Party of import, which may include random selection; or
  2. made when the Party of import has reasonable doubts about whether the product is originating or whether all other requirements of this Protocol have been fulfilled.

3. The customs authority of the Party of import may verify whether a product is originating by requesting, in writing, that the customs authority of the Party of export conduct a verification concerning whether a product is originating. When requesting a verification, the customs authority of the Party of import shall provide the customs authority of the Party of export with:

  1. the identity of the customs authority issuing the request;
  2. the name of the exporter or producer to be verified;
  3. the subject and scope of the verification; and
  4. a copy of the origin declaration and, where applicable, any other relevant documentation.

4. When appropriate, the customs authority of the Party of import may request, pursuant to paragraph 3, specific documentation and information from the customs authority of the Party of export.

5. A request made by the customs authority of the Party of import pursuant to paragraph 3 shall be provided to the customs authority of the Party of export by certified or registered mail or any other method that produces a confirmation of receipt by that customs authority.

6. The customs authority of the Party of export shall proceed to the origin verification. For this purpose, the customs authority may, in accordance with its laws, request documentation, call for any evidence, or visit the premises of an exporter or a producer to review the records referred to in Article 25 and observe the facilities used in the production of the product.

7. If an exporter has based an origin declaration on a written statement from the producer or supplier, the exporter may arrange for the producer or supplier to provide documentation or information directly to the customs authority of the Party of export upon that Party's request.

8. As soon as possible and in any event within 12 months after receiving the request referred to in paragraph 4, the customs authority of the Party of export shall complete a verification of whether the product is originating and fulfils the other requirements of this Protocol, and shall:

  1. provide to the customs authority of the Party of import, by certified or registered mail or any other method that produces a confirmation of receipt by that customs authority, a written report in order for it to determine whether the product is originating or not, and that contains:
    1. the results of the verification;
    2. the description of the product subject to verification and the tariff classification relevant to the application of the rule of origin;
    3. a description and explanation of the production sufficient to support the rationale concerning the originating status of the product;
    4. information on the manner in which the verification was conducted; and
    5. where appropriate, supporting documentation; and
  2. subject to its laws, notify the exporter of its decision concerning whether the product is originating.

9. The period of time referred to in paragraph 8 may be extended by mutual consent of the customs authorities concerned.

10. Pending the results of an origin verification conducted pursuant to paragraph 8, or consultations under paragraph 13, the customs authority of the Party of import, subject to any precautionary measures it deems necessary, shall offer to release the product to the importer.

11. If the result of an origin verification has not been provided in accordance with paragraph 8, the customs authority of the importing Party may deny preferential tariff treatment to a product if it has reasonable doubt or when it is unable to determine whether the product is originating.

12. If there are differences in relation to the verification procedures of this Article or in the interpretation of the rules of origin in determining whether a product qualifies as originating, and these differences cannot be resolved through consultations between the customs authority requesting the verification and the customs authority responsible for performing the verification, and if the customs authority of the importing Party intends to make a determination of origin that is inconsistent with the written report provided under paragraph 8(a) by the customs authority of the exporting Party, the importing Party shall notify the exporting Party within 60 days of receiving the written report.

13. At the request of either Party, the Parties shall hold and conclude consultations within 90 days from the date of the notification referred to in paragraph 12 to resolve those differences. The period of time for concluding consultations may be extended on a case by case basis by mutual written consent between the Parties. The customs authority of the importing Party may make its determination of origin after the conclusion of these consultations. The Parties may also seek to resolve those differences within the Joint Customs Cooperation Committee referred to in Article 34.

14. In all cases, the settlement of differences between the importer and the customs authority of the Party of import shall be under the law of the Party of import.

15. This Protocol does not prevent a customs authority of a Party from issuing a determination of origin or an advance ruling relating to any matter under consideration by the Joint Customs Cooperation Committee or the Committee on Trade in Goods established under Article 26.2(a) (Specialised Committees) or from taking any other action that it considers necessary, pending a resolution of the matter under this Agreement.

Article 30 – Review and appeal

1. Each Party shall grant substantially the same rights of review and appeal of determinations of origin and advance rulings issued by its customs authority as it provides to importers in its territory, to any person who:

  1. has received a determination on origin in the application of this Protocol; or
  2. has received an advance ruling pursuant to Article 33.1.

2. Further to Articles 27.3 (Administrative proceedings) and 27.4 (Review and appeal), each Party shall provide that the rights of review and appeal referred to in paragraph 1 include access to at least two levels of appeal or review including at least one judicial or quasi-judicial level.

Article 31 – Penalties

Each Party shall maintain measures imposing criminal, civil or administrative penalties for violations of its laws relating to this Protocol.

Article 32 – Confidentiality

1. This Protocol does not require a Party to furnish or allow access to business information or to information relating to an identified or identifiable natural person, the disclosure of which would impede law enforcement or would be contrary to that Party's law protecting business information and personal data and privacy.

2. Each Party shall maintain, in conformity with its law, the confidentiality of the information collected pursuant to this Protocol and shall protect that information from disclosure that could prejudice the competitive position of the person providing the information. If the Party receiving or obtaining the information is required by its laws to disclose the information, that Party shall notify the person or Party who provided that information.

3. Each Party shall ensure that the confidential information collected pursuant to this Protocol shall not be used for purposes other than the administration and enforcement of determination of origin and of customs matters, except with the permission of the person or Party who provided the confidential information.

4. Notwithstanding paragraph 3, a Party may allow information collected pursuant to this Protocol to be used in any administrative, judicial, or quasi-judicial proceedings instituted for failure to comply with customs related laws implementing this Protocol. A Party shall notify the person or Party who provided the information in advance of such use.

5. The Parties shall exchange information on their respective law concerning data protection for the purpose of facilitating the operation and application of paragraph 2.

Article 33 – Advance rulings relating to origin

1. Each Party shall, through its customs authority, provide for the expeditious issuance of written advance rulings in accordance with its law, prior to the importation of a product into its territory, concerning whether a product qualifies as an originating product under this Protocol.

2. Each Party shall adopt or maintain procedures for the issuance of advance rulings, including a detailed description of the information reasonably required to process an application for a ruling.

3. Each Party shall provide that its customs authority:

  1. may, at any time during the course of an evaluation of an application for an advance ruling, request supplemental information from the person requesting the ruling;
  2. issue the ruling within 120 days from the date on which it has obtained all necessary information from the person requesting the advance ruling; and
  3. provide, to the person requesting the advance ruling, a full explanation of the reasons for the ruling.

4. When an application for an advance ruling involves an issue that is the subject of:

  1. a verification of origin;
  2. a review by, or appeal to, a customs authority; or
  3. a judicial or quasi-judicial review in the customs authority's territory;

the customs authority, in accordance with its laws, may decline or postpone the issuance of the ruling.

5. Subject to paragraph 7, each Party shall apply an advance ruling to importations into its territory of the product for which the ruling was requested on the date of its issuance or at a later date if specified in the ruling.

6. Each Party shall provide, to any person requesting an advance ruling, the same treatment as it provided to any other person to whom it issued an advance ruling, provided that the facts and circumstances are identical in all material respects.

7. The Party issuing an advance ruling may modify or revoke an advance ruling:

  1. if the ruling is based on an error of fact;
  2. if there is a change in the material facts or circumstances on which the ruling is based;
  3. to conform with an amendment of Chapter Two (National Treatment and Market Access for Goods), or this Protocol; or
  4. to conform with a judicial decision or a change in its law.

8. Each Party shall provide that a modification or revocation of an advance ruling is effective on the date on which the modification or revocation is issued, or on a later date if specified in the ruling, and shall not be applied to importations of a product that have occurred prior to that date, unless the person to whom the advance ruling was issued has not acted in accordance with its terms and conditions.

9. Notwithstanding paragraph 8, the Party issuing the advance ruling may, in conformity with its law, postpone the effective date of a modification or revocation for no more than six months.

10. Subject to paragraph 7, each Party shall provide that an advance ruling remains in effect and is honoured.

Article 34 – Committee

The Joint Customs Cooperation Committee ("JCCC"), granted authority to act under the auspices of the CETA Joint Committee as a specialised committee pursuant to Article 26.2.1 (Specialised Committees) may review this Protocol and recommend amendments to its provisions to the CETA Joint Committee. The JCCC shall endeavour to decide upon:

  1. the uniform administration of the rules of origin, including tariff classification and valuation matters relating to this Protocol;
  2. technical, interpretative, or administrative matters relating to this Protocol; or
  3. the priorities in relation to origin verifications and other matters arising from origin verifications.

Annex 1 – Tolerance for textile and apparel products

1. For the purpose of this Annex, the following definitions apply:

natural fibres means fibres other than artificial or synthetic fibres that have not been spun. Natural fibres include waste, and, unless otherwise specified, include fibres which have been carded, combed or otherwise processed, but not spun. Natural fibres include horsehair of heading 05.11, silk of heading 50.02 through 50.03, wool-fibres and fine or coarse animal hair of heading 51.01 through 51.05, cotton fibres of heading 52.01 through 52.03, and other vegetable fibres of heading 53.01 through 53.05;

textile pulp, chemical materials, and paper-making materials means materials, not classified in Chapter 50 through 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns; and

man-made staple fibres means synthetic or artificial filament tow, staple fibres or waste, of heading 55.01 through 55.07.

2. For greater certainty, non-originating materials of Chapter 1 through 49 or 64 through 97, including materials that contain textiles, may be disregarded for the purpose of determining whether all the non-originating materials used in the production of a product of Chapter 50 through 63 satisfies the applicable rule of origin set out in Annex 5.

3. Subject to paragraph 7, if the non-originating materials used in the production of a product of Chapter 50 through 63 do not fulfil the conditions set out in Annex 5, the product is nonetheless an originating product provided that:

  1. the product is produced using two or more of the basic textile materials listed in Table 1;
  2. the net weight of non-originating basic textile materials listed in Table 1 does not exceed 10 per cent of the net weight of the product; and
  3. the product satisfies all other applicable requirements of this Protocol.

4. Subject to paragraph 7, in the case of a product of Chapter 50 through 63 produced using one or more basic textile materials listed in Table 1, and non-originating yarn made of polyurethane segmented with flexible segments of polyether, the product is nonetheless an originating product provided that:

  1. the weight of the non-originating yarn made of polyurethane segmented with flexible segments of polyether does not exceed 20 per cent of the weight of the product; and
  2. the product satisfies all other applicable requirements of this Protocol.

5. Subject to paragraph 7, in the case of a product of Chapter 50 through 63 produced using one or more basic textile materials listed in Table 1 and non-originating 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 product is nonetheless an originating product provided that:

  1. the weight of the non-originating 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 does not exceed 30 per cent of the weight of the product; and
  2. the product satisfies all other applicable requirements of this Protocol.

6. Subject to paragraph 7, if the non-originating materials used in the production of a product of Chapter 61 through 63 do not fulfil the conditions set out in Annex 5, the product is nonetheless an originating product provided that:

  1. the non-originating materials are classified in a heading other than that of the product;
  2. the value of the non-originating materials does not exceed 8 per cent of the transaction value or ex-works price of the product; and
  3. the product satisfies all other applicable requirements of this Protocol.

This paragraph does not apply to non-originating materials used in the production of linings or interlinings of a product of Chapter 61 through 63.

7. The tolerance provided for in paragraphs 2 through 6 does not apply to non-originating materials used in the production of a product if those materials are subject to a rule of origin that includes a percentage for their maximum value or weight.

Table 1 – Basic textile materials

1.   silk

2.   wool

3.   coarse animal hair

4.   fine animal hair

5.   horsehair

6.   cotton

7.   paper-making materials and paper

8.   flax

9.   true hemp

10. jute and other textile bast fibres

11. sisal and other textile fibres of the genus Agave

12. coconut, abaca, ramie, and other vegetable textile fibres

13. synthetic man-made filaments

14. artificial man-made filaments

15. current-conducting filaments

16. synthetic man-made staple fibres of polypropylene

17. synthetic man-made staple fibres of polyester

18. synthetic man-made staple fibres of polyamide

19. synthetic man-made staple fibres of polyacrylonitrile

20. synthetic man-made staple fibres of polyimide

21. synthetic man-made staple fibres of polytetrafluoroethylene

22. synthetic man-made staple fibres of poly(phenylene sulphide)

23. synthetic man-made staple fibres of poly(vinyl chloride)

24. other synthetic man-made staple fibres

25. artificial man-made staple fibres of viscose

26. other artificial man-made staple fibres

27. yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped

28. yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped

29. a material of heading 56.05 (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

30. any other material of heading 56.05

Annex 2 – Text of the origin Declaration

The origin declaration, the text of which is given below, must be completed in accordance with the footnotes. However, the footnotes do not have to be reproduced.

(Period: from___________ to __________(1))

The exporter of the products covered by this document (customs authorisation No ...(2)) declares that, except where otherwise clearly indicated, these products are of ...(3) preferential origin.

…………………………………………………………….............................................(4)
(Place and date)

...……………………………………………………………………..............................(5)
(Signature and printed name of the exporter)

___________________
(1)   When the origin declaration is completed for multiple shipments of identical originating products within the meaning of Article 19.5, indicate the period of time for which the origin declaration will apply. The period of time must not exceed 12 months. All importations of the product must occur within the period indicated. Where a period of time is not applicable, the field can be left blank.
(2)   For EU exporters: When the origin declaration is completed by an approved or registered exporter the exporter's customs authorisation or registration number must be included. A customs authorisation number is required only if the exporter is an approved exporter. When the origin declaration is not completed by an approved or registered exporter, the words in brackets must be omitted or the space left blank.
For Canadian exporters: The exporter's Business Number assigned by the Government of Canada must be included. Where the exporter has not been assigned a business number, the field may be left blank.
(3)   "Canada/EU" means products qualifying as originating under the rules of origin of the Canada-European Union Comprehensive Economic and Trade Agreement. When the origin declaration relates, in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate the symbol "CM".
(4)   These indications may be omitted if the information is contained on the document itself.
(5)   Article 19.3 provides an exception to the requirement of the exporter's signature. Where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

Bulgarian version

(Период: от _______до_________(1))

Износителят на продуктите, обхванати от този документ (митническо разрешение № … (2)), декларира, че освен когато е отбелязано друго, тези продукти са с/със … преференциален произход (3).

Spanish version

(Período comprendido entre el _______y el_________(1))

El exportador de los productos incluidos en el presente documento (autorización aduanera nº …(2)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial. …(3).

Czech version

(Období: od _______do_________(1))

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(2)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v …(3)..

Danish version

(Periode: fra _______til_________(1))

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ...(2)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ...(3).

German version

(Zeitraum: von _______ bis _________(1))

Der Ausführer (ermächtigter Ausführer; Bewilligungs-Nr. ...(2)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte ...(3) Ursprungswaren sind.

Estonian version

(Ajavahemik: alates _______ kuni _________(1))

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli luba nr. ...(2)) deklareerib, et need tooted on ...(3) sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

Greek version

(Περίοδος: από _______έως_________(1))

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ' αριθ. ...(2)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ...(3).

English version

(Period: from _______to_________(1))

The exporter of the products covered by this document (customs authorisation No…(2)) declares that, except where otherwise clearly indicated, these products are of …(3) preferential origin.

French version

(Période: du _______au_________(1))

L'exportateur des produits couverts par le présent document (autorisation douanière n° ...(2)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (3)).

Croatian version

(Razdoblje: od _______do_________(1))

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ... (2)) izjavljuje da su, osim ako je drugačije izričito navedeno, ovi proizvodi ... (3) preferencijalnog podrijetla.

Italian version

(Periodo: dal _______al_________(1))

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ...(2)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ...(3).

Latvian version

(Laikposms: no _______līdz_________(1))

To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. …(2)) deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme…(3).

Lithuanian version

(Laikotarpis: nuo _______iki_________(1))

Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr. …(2)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …(3) preferencinės kilmės prekės..

Hungarian version

(Időszak: _______-tól_________-ig(1))

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(2)) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk preferenciális …(3) származásúak.

Maltese version

(Perjodu: minn _______sa _________(1))

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. …(2)) jiddikjara li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali …(3).

Dutch version

(Periode: van _______ tot en met _________(1))

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ...(2)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële oorsprong zijn uit ...(3).

Polish version

(Okres: od _______do_________(1))

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(2)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(3) preferencyjne pochodzenie.

Portuguese version

(Período: de _______a_________(1))

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.º ...(2)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ...(3).

Romanian version

(Perioada: de la _______până la_________(1))

Exportatorul produselor care fac obiectul prezentului document (autorizația vamală nr. …(2)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială …(3).

Slovenian version

(Obdobje: od _______do_________(1))

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(2)), izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(3) poreklo.

Slovak version

(Obdobie: od _______do_________(1))

Vývozca výrobkov uvedených v tomto dokumente (číslo colného povolenia …(2)) vyhlasuje, že pokiaľ nie je jasne uvedené inak, majú tieto výrobky preferenčný pôvod v …(3).

Finnish version

( ______ ja ________välinen aika(1))

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(2)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (3).

Swedish version

(Period: från _______till_________(1))

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr ...(2)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ursprung i ...(3).

Annex 3 – Supplier's statement for non-originating materials used in the production of non-originating products

Statement:

I, the undersigned, supplier of the products covered by the annexed document, declare that:

  1. The following materials which do not originate in the European Union/in Canada(1) have been used in the European Union/in Canada to produce the following supplied non-originating products.
  2. Any other materials used in the European Union/in Canada to produce these products originate there.

1

Description of non-originating product(s) supplied

 

 

 

2

HS tariff classification of non-originating product(s) supplied

 

 

 

3

Value of non-originating product(s) supplied(2)

 

 

Total:

4

Description of non-originating material(s) used

 

 

 

5

HS tariff classification of non-originating material(s) used

 

 

 

6

Value of non-originating materials used(2)

 

 

Total:

I undertake to make available any further supporting documents required.

…………………………………………………………………………………………………………………………
(Place and Date)

…………………………………………………………………………………………………………………………
(Name and position, name and address of company)

…………………………………………………………………………………………………………………………

(Signature)

  

_______________

(1)  Strikethrough the Party not applicable, as the case may be.
(2)  For each non-originating product supplied and non-originating material used, specify the value per unit of the products and materials described in columns 3 and 6, respectively.

Annex 4 – Matters applicable to Ceuta and Melilla

1. For the purpose of this Protocol, in the case of the European Union, the term "Party" does not include Ceuta and Melilla.

2. Products originating in Canada, when imported into Ceuta and Melilla, shall in all respects be subject to the same customs regime, including preferential tariff treatment, as that which is applied to products originating in the customs territory of the European Union under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. Canada shall apply to imports of products covered by this Agreement and originating in Ceuta and Melilla the same customs regime, including preferential tariff treatment, as that which is applied to products imported from and originating in the European Union.

3. The rules of origin applicable to Canada under this Protocol shall apply in determining the origin of products exported from Canada to Ceuta and Melilla. The rules of origin applicable to the European Union under this Protocol shall apply in determining the origin of products exported from Ceuta and Melilla to Canada.

4. The provisions of this Protocol concerning the issuance, use and subsequent verification of origin shall apply to products exported from Canada to Ceuta and Melilla and to products exported from Ceuta and Melilla to Canada.

5. The provisions on cumulation of origin of this Protocol shall apply to the import and export of products between the European Union, Canada and Ceuta and Melilla.

6. For the purposes mentioned in paragraphs 2, 3, 4 and 5, Ceuta and Melilla shall be regarded as a single territory.

7. The Spanish customs authorities shall be responsible for the application of this Annex in Ceuta and Melilla.

Annex 5 – Product-specific rules of origin

Introductory Notes to Annex 5

1. This Annex sets out the conditions required for a product to be considered originating within the meaning of Article 5 (Sufficient Production).

2. The following definitions apply:

chapter means a chapter of the Harmonized System;

heading means any four-digit number, or the first four digits of any number, used in the Harmonized System;

section means a section of the Harmonized System;

subheading means any six-digit number, or the first six digits of any number, used in the Harmonized System; and

tariff provision means a chapter, heading, or subheading of the Harmonized System.

3. The product-specific rule of origin, or set of rules of origin, that applies to a product classified in a particular heading, subheading, or group of headings or subheadings is set out immediately adjacent to that heading, subheading, or group of headings or subheadings.

4. Unless otherwise specified, a requirement of a change in tariff classification or any other condition set out in a product-specific rule of origin applies only to non-originating material.

5. Section, chapter, heading, or subheading notes, where applicable, are found at the beginning of each new section, chapter, heading, or subheading. These notes must be read in conjunction with the product-specific rules of origin for the applicable section, chapter, heading, or subheading and may impose further conditions on, or provide an alternative to, the product-specific rules of origin.

6. Unless otherwise specified, reference to weight in a product-specific rule of origin means the net weight, which is the weight of a material or a product not including the weight of packaging as set out in the definitions of "net weight of non-originating material" and "net weight of the product" in Article 1 (Definitions) of this Protocol.

7. A reference to non-originating sugar in a product-specific rule of origin means the non-originating material referred to in Article 16 (Sugar) of this Protocol.

8. If a product-specific rule of origin requires:

  1. a change from any other chapter, heading, or subheading, or a change to product xFootnote 2 from any other chapter, heading, or subheading, only non-originating material classified in a chapter, heading, or subheading other than that of the product may be used in the production of the product;
  2. a change from within a heading or subheading, or from within any one of these headings or subheadings, non-originating material classified within the heading or subheading may be used in the production of the product, as well as non-originating material classified in a chapter, heading, or subheading other than that of the product;
  3. a change from any heading or subheading outside a group, only non-originating material classified outside the group of headings or subheadings may be used in the production of the product;
  4. that a product is wholly obtained, the product must be wholly obtained within the meaning of Article 4 (Wholly Obtained Products). If a shipment consists of a number of identical products classified under tariff provision x, each product shall be considered separately;
  5. production in which all the material of tariff provision x used is wholly obtained, all of the material of tariff provision x used in production of the product must be wholly obtained within the meaning of Article 4 (Wholly Obtained Products);
  6. a change from tariff provision x, whether or not there is also a change from any other chapter, heading or subheading, the value of any non-originating material that satisfies the change in tariff classification specified in the phrase commencing with the words "whether or not" is not considered when calculating the value of non-originating materials. If two or more product-specific rules of origin are applicable to a heading, subheading, or group of headings or subheadings, the change in tariff classification specified in this phrase reflects the change specified in the first rule of origin;
  7. that the value of non-originating materials of tariff provision x does not exceed x per cent of the transaction value or ex-works price of the product, only the value of the non-originating material specified in this rule of origin is considered when calculating the value of non-originating materials. The percentage for the maximum value of non-originating materials as set out in this rule of origin may not be exceeded through the use of Article 6 (Tolerance);
  8. that the value of non-originating materials classified in the same tariff provision as the final product does not exceed x per cent of the transaction value or ex-works price of the product, non-originating material classified in a tariff provision other than that of the product may be used in the production of the product. Only the value of the non-originating materials classified in the same tariff provision as the final product is considered when calculating the value of non-originating materials. The percentage for the maximum value of non-originating materials as set out in this rule of origin may not be exceeded through the use of Article 6 (Tolerance);
  9. that the value of all non-originating materials does not exceed x per cent of the transaction value or ex-works price of the product, the value of all non-originating materials is considered when calculating the value of non-originating materials. The percentage for the maximum value of non-originating materials as set out in this rule of origin may not be exceeded through the use of Article 6 (Tolerance); and
  10. that the net weight of non-originating material of tariff provision x used in production does not exceed x per cent of the net weight of the product, the specified non-originating materials may be used in the production of the product, provided that it does not exceed the specified percentage of the net weight of the product in accordance with the definition of "net weight of the product" in Article 1. The percentage for the maximum weight of non-originating material as set out in this rule of origin may not be exceeded through the use of Article 6 (Tolerance).

9. The product-specific rule of origin represents the minimum amount of production required on non-originating material for the resulting product to achieve originating status. A greater amount of production than that required by the product-specific rule of origin for that product also confers originating status.

10. If a product-specific rule of origin provides that a specified non-originating material may not be used, or that the value or weight of a specified non-originating material cannot exceed a specific threshold, these conditions do not apply to non-originating material classified elsewhere in the Harmonized System.

11. In accordance with Article 5 (Sufficient Production), when a material obtains originating status in the territory of a Party and this material is further used in the production of a product for which origin is being determined, no account will be taken of any non-originating material used in the production of that material. This applies whether or not the material has acquired originating status inside the same factory where the product is produced.

12. The product-specific rules of origin set out in this Annex also apply to used products.

Harmonized System classification

Product specific rule for sufficient production pursuant to Article 5

Section I

Live Animals; Animal Products

Chapter 1

Live animals

01.01-01.06

All animals of Chapter 1 are wholly obtained.

Chapter 2

Meat and edible meat offal

02.01-02.10

Production in which all the material of Chapter 1 or 2 used is wholly obtained.

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

Note:
Aquaculture products of Chapter 3 will only be considered as originating in a Party if they are raised in the territory of that Party from non-originating or originating seedstock such as eggs, fry, fingerlings or larvae.

03.01-03.08

Production in which all the material of Chapter 3 used is wholly obtained.

Chapter 4

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included

04.01

A change from any other chapter, except from dairy preparations of subheading 1901.90 containing more than 10 per cent by dry weight of milk solids, provided that all the material of Chapter 4 used is wholly obtained.

0402.10

A change from any other chapter, except from dairy preparations of subheading 1901.90 containing more than 10 per cent by dry weight of milk solids, provided that:
(a) all the material of Chapter 4 used is wholly obtained, and
(b) the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product.

0402.21-0402.99

A change from any other chapter, except from dairy preparations of subheading 1901.90 containing more than 10 per cent by dry weight of milk solids, provided that:
(a) all the material of Chapter 4 used is wholly obtained, and
(b) the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

04.03-04.06

A change from any other chapter, except from dairy preparations of subheading 1901.90 containing more than 10 per cent by dry weight of milk solids, provided that:
(a) all the material of Chapter 4 used is wholly obtained, and
(b) the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

04.07-04.10

Production in which:
(a) all the material of Chapter 4 used is wholly obtained; and
(b) the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

Chapter 5

Products of animal origin, not elsewhere specified or included

0501.00-0511.99

A change from within any one of these subheadings or any other subheading.

Section II

Vegetable Products

Note:
Agricultural and horticultural products grown in the territory of a Party shall be treated as originating in the territory of that Party even if grown from seed, bulbs, rootstock, cuttings, slips, grafts, shoots, buds or other live parts of plants imported from a third country.

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

06.01-06.04

Production in which all the material of Chapter 6 used is wholly obtained.

Chapter 7

Edible vegetables and certain roots and tubers

07.01-07.09

Production in which all the material of Chapter 7 used is wholly obtained.

0710.10-0710.80

Production in which all the material of Chapter 7 used is wholly obtained.

0710.90

A change from any other subheading, provided that:
(a) the net weight of non-originating asparagus, beans, broccoli, cabbage, carrots, cauliflower, courgettes, cucumbers, gherkins, globe artichokes, mushrooms, onions, peas, potatoes, sweet corn, sweet peppers and tomatoes of Chapter 7 used in production does not exceed 20 per cent of the net weight of the product, and
(b) the net weight of non-originating vegetables of Chapter 7 used in production does not exceed 50 per cent of the net weight of the product.

07.11

Production in which all the material of Chapter 7 used is wholly obtained.

0712.20-0712.39

Production in which all the material of Chapter 7 used is wholly obtained.

0712.90

A change to mixtures of dried vegetables from single dried vegetables from within this subheading or any other subheading, provided that:
(a) the net weight of non-originating cabbage, carrots, courgettes, cucumbers, gherkins, globe artichokes, mushrooms, potatoes, sweet corn, sweet peppers, tomatoes and turnips of Chapter 7 used in production does not exceed 20 per cent of the net weight of the product, and

(b) the net weight of non-originating vegetables of Chapter 7 used in production does not exceed 50 per cent of the net weight of the product;
or
For any other product of subheading 0712.90, production in which all the material of Chapter 7 used is wholly obtained.

07.13-07.14

Production in which all the material of Chapter 7 used is wholly obtained.

Chapter 8

Edible fruits and nuts; peel of citrus fruit or melons

08.01-08.10

Production in which all the material of Chapter 8 used is wholly obtained.

08.11

Production in which:
(a) all the material of Chapter 8 used is wholly obtained, and
(b) the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product.

08.12

Production in which all the material of Chapter 8 used is wholly obtained.

0813.10-0813.40

Production in which all the material of Chapter 8 used is wholly obtained.

0813.50

A change from any other subheading, provided that:
(a) the net weight of non-originating almonds, apples, apricots, bananas, cherries, chestnuts, citrus fruit, figs, grapes, hazelnuts, nectarines, peaches, pears, plums and walnuts of Chapter 8 used in production does not exceed 20 per cent of the net weight of the product,
(b) the net weight of non-originating fruits and nuts other than almonds, apples, apricots, bananas, brazil nuts, carambola, cashew apples, cashew nuts, cherries, chestnuts, citrus fruit, coconuts, figs, grapes, guava, hazelnuts, jackfruit, lychees, macadamia nuts, mangoes, mangosteens, nectarines, papaws (papaya), passion fruit, peaches, pears, pistachios, pitahaya, plums, tamarinds or walnuts of Chapter 8 used in production does not exceed 50 per cent of the net weight of the product, and
(c) the net weight of non-originating fruits and nuts of Chapter 8 used in production does not exceed 80 per cent of the net weight of the product.

08.14

Production in which all the material of Chapter 8 used is wholly obtained.

Chapter 9

Coffee, tea, maté and spices

0901.11-0901.90

A change from any other subheading.

0902.10-0910.99

A change from within any one of these subheadings or any other subheading.

Chapter 10

Cereals

10.01-10.08

All the cereals of Chapter 10 are wholly obtained.

Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten

11.01-11.09

Production in which all the material of heading 07.01, subheading 0710.10, Chapter 10 or 11, or heading 23.02 or 23.03 used is wholly obtained.

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

12.01-12.07

A change from any other heading.

12.08

A change from any other chapter.

12.09-12.14

A change from any other heading.

Chapter 13

Lac; gums, resins and other vegetable saps and extracts

1301.20-1301.90

A change from within any one of these subheadings or any other subheading.

1302.11-1302.39

A change from within any one of these subheadings or any other subheading, provided that the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

1401.10-1404.90

A change from within any one of these subheadings or any other subheading.

Section III

Animal or Vegetable Fats and Oils and their Cleavage Products; Prepared Edible Fats; Animal or Vegetable Waxes

Chapter 15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

15.01-15.04

A change from any other heading.

15.05

A change from within any one of these subheadings or any other subheading.

15.06

A change from any other heading.

15.07-15.08

A change from any other chapter.

15.09-15.10

Production in which all the olive oils of heading 15.09 or 15.10 are wholly obtained.

15.11-15.15

A change from any other chapter.

1516.10

A change from any other heading.

1516.20

A change from any other chapter.

15.17

A change from any other heading, except from heading 15.07 through 15.15, subheading 1516.20 or heading 15.18.

15.18

Note:
For the purposes of the rule of origin for heading 15.18 which references insoluble impurity content, this content is to be measured using American Oil Chemists' Society method Ca 3a-46.

A change to single vegetable fats or oils or their fractions from any other chapter;
or
A change to inedible mixtures of animal or vegetable fats or oils or their fractions, or preparations thereof, containing 0.15 per cent or less by net weight of insoluble impurities from within this heading or any other heading, provided that the production reduces the insoluble impurity content;
or
A change to any other product of heading 15.18 from any other heading.

15.20

A change from within this heading or any other heading.

15.21-15.22

A change from any other heading.

Section IV

Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes

Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

16.01-16.02

A change from any other chapter, except from Chapter 2.

16.03

A change from any other chapter, except from Chapter 2 or 3.

16.04-16.05

A change from any other chapter, except from Chapter 3.

Chapter 17

Sugars and sugar confectionary

17.01

A change from any other heading.

17.02

A change from any other heading, except from subheading 1701.91 or 1701.99, provided that the net weight of non-originating material of heading 11.01 through 11.08, subheading 1701.11 or 1701.12 or heading 17.03 used in production does not exceed 20 per cent of the net weight of the product.

17.03

A change from any other heading.

17.04

A change from any other heading, provided that:
(a)
(i)   the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product; or
(ii)   the value of non-originating sugar used in production does not exceed 30 per cent of the transaction value or ex-works price of the product; and
(b) the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product.

Chapter 18

Cocoa and cocoa preparations

18.01-18.02

A change from any other heading.

1803.10-1803.20

A change from any other subheading.

18.04-18.05

A change from any other heading.

18.06

A change from any other heading, provided that:
(a)  
(i)   the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product; or
(ii)  the value of non-originating sugar used in production does not exceed 30 per cent of the transaction value or ex-works price of the product, and

(b)   the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product.

Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks' products

19.01

A change from any other heading, provided that:
(a)   the net weight of non-originating material of heading 10.06 or 11.01 through 11.08 used in production does not exceed 20 per cent of the net weight of the product,
(b)   the net weight of non-originating sugar used in production does not exceed 30 per cent of the net weight of the product,
(c)   the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product, and
(d)  the net weight of non-originating sugar and non-originating material of Chapter 4 used in production does not exceed 40 per cent of the net weight of the product.

1902.11-1902.19

A change from any other heading, provided that:
(a)   the net weight of non-originating material of heading 10.06 or 11.01 through 11.08 used in production does not exceed 20 per cent of the net weight of the product,
(b)   the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and
(c)   the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the weight of the net weight of the product.

1902.20

A change from any other heading, provided that:
(a)   the net weight of non-originating material of Chapter 2, 3 or 16 used in production does not exceed 20 per cent of the net weight of the product,
(b)   the net weight of non-originating material of heading 10.06 or 11.01 through 11.08 used in production does not exceed 20 per cent of the net weight of the product,
(c)   the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and
(d)  the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product.

1902.30-1902.40

A change from any other heading, provided that:
(a)   the net weight of non-originating material of heading 10.06 or 11.01 through 11.08 used in production does not exceed 20 per cent of the net weight of the product,
(b)   the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and
(c)   the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product.

19.03

A change from any other heading, provided that:
(a)   the net weight of non-originating material of heading 10.06 or 11.01 through 11.08 used in production does not exceed 20 per cent of the net weight of the product, and
(b)   the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

1904.10-1904.20

A change from any other heading, provided that:
(a)   the net weight of non-originating material of heading 10.06 or 11.01 through 11.08 used in production does not exceed 20 per cent of the net weight of the product,

(b)   the net weight of non-originating sugar used in production does not exceed 30 per cent of the net weight of the product,
(c)   the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product, and
(d)  the net weight of non-originating sugar and non-originating material of Chapter 4 used in production does not exceed 40 per cent of the net weight of the product.

1904.30

A change from any other heading, provided that:
(a)   the net weight of non-originating material of heading 10.06 or 11.01 through 11.08 used in production does not exceed 20 per cent of the net weight of the product, and
(b)   the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

1904.90

A change from any other heading, provided that:
(a)   the net weight of non-originating material of heading 10.06 or 11.01 through 11.08 used in production does not exceed 20 per cent of the net weight of the product,
(b)   the net weight of non-originating sugar used in production does not exceed 30 per cent of the net weight of the product,
(c)   the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product, and
(d)  the net weight of non-originating sugar and non-originating material of Chapter 4 used in production does not exceed 40 per cent of the net weight of the product.

19.05

A change from any other heading, provided that:
(a)   the net weight of non-originating material of heading 10.06 or 11.01 through 11.08 used in production does not exceed 20 per cent of the net weight of the product,
(b)   the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product,
(c)   the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product, and
(d)  the net weight of non-originating sugar and non-originating material of Chapter 4 used in production does not exceed 50 per cent of the net weight of the product.

Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

20.01

A change from any other heading.

20.02-20.03

A change from any other heading, in which all the material of Chapter 7 used is wholly obtained.

20.04-20.05

A change from any other heading.

20.06

A change to preparations of blueberries, cherries, cranberries, loganberries, raspberries, Saskatoon berries or strawberries from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 60 per cent of the net weight of the product; or
A change to any other product of heading 20.06 from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

2007.10-2007.91

A change from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

2007.99

A change to jams, fruit jellies, fruit spreads or fruit butters from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 60 per cent of the net weight of the product; or
A change to any other product of subheading 2007.99 from any other heading provided that the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

Note:
For the purposes of the rules of origin for preparations of blueberries, cherries, cranberries, loganberries, raspberries, Saskatoon berries or strawberries of heading 20.08, the net weight of the product may be the net weight of all material used in production of the product excluding the net weight of water of heading 22.01 that is added during the production of the product. The net weight of any fruit used in production may be the net weight of the fruit whether or not frozen or cut but not further processed.

2008.11-2008.19

A change from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product.

2008.20-2008.50

A change from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

2008.60

A change from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 60 per cent of the net weight of the product.

2008.70

A change from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

2008.80

A change from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 60 per cent of the net weight of the product.

2008.91

A change from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

2008.93

A change from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 60 per cent of the net weight of the product.

2008.97

A change to mixtures containing blueberries, cherries, cranberries, loganberries, raspberries, Saskatoon berries or strawberries from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 60 per cent of the net weight of the product; or
A change to any other product of subheading 2008.97 from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product.

2008.99

A change to preparations of blueberries, loganberries, raspberries, or Saskatoon berries from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 60 per cent of the net weight of the product; or
A change to any other product of subheading 2008.99 from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 20 percent of the net weight of the product.

2009.11-2009.79

A change from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

2009.81

A change from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product.

2009.89

A change from any other heading, provided that the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

2009.90

A change to mixtures containing blueberry juice, cranberry juice, elderberry juice, loganberry juice or Saskatoon berry juice from any other subheading, except from non-originating blueberry juice, cranberry juice, elderberry juice, loganberry juice or Saskatoon berry juice of heading 20.09, provided that:
(a)   the net weight of non-originating juice of heading 20.09 in single strength form used in production does not exceed 40 per cent of the net weight of the product, and
(b)   the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product; or
A change to any other product of subheading 2009.90 from any other heading, provided that net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product.

Chapter 21

Miscellaneous edible preparations

2101.11-2101.30

A change from any other subheading, provided that:
(a)   the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and
(b)   the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product.

2102.10-2102.30

A change from any other subheading.

2103.10

A change from any other subheading, provided that:
(a)   the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and
(b)   the net weight of non-originating material of heading 04.07 through 04.10 used in production does not exceed 20 per cent of the net weight of the product.

2103.20

A change to tomato ketchup or barbeque sauce from any other subheading, provided that:
(a)   the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product,
(b)   the net weight of non-originating material of heading 04.07, 04.08 or 04.10 used in production does not exceed 20 per cent of the net weight of the product, and
(c)   the net weight of non-originating sugar and non-originating material of heading 04.07, 04.08 or 04.10 used in production does not exceed 50 per cent of the net weight of the product; or
A change to any other product of subheading 2103.20 from any other subheading, provided that:
(a) the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and
(b) the net weight of non-originating material of heading 04.07 through 04.10 used in production does not exceed 20 per cent of the net weight of the product.

2103.30

A change from any other subheading, provided that:
(a) the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and
(b) the net weight of non-originating material of heading 04.07 through 04.10 used in production does not exceed 20 per cent of the net weight of the product.

Note:
For the purposes of the rule of origin for subheading 2103.90, mixed condiments and mixed seasonings are food preparations that may be added to a food in order to enhance or impart flavour during the food's manufacture or preparation before it is served, or after the food has been served.

2103.90

A change to barbeque sauce, fruit-based sauces, mixed condiments or mixed seasonings from any other subheading, provided that:
(a) the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product,
(b) the net weight of non-originating material of heading 04.07, 04.08 or 04.10 used in production does not exceed 20 per cent of the net weight of the product, and
the net weight of non-originating sugar and non-originating material of heading 04.07, 04.08 or 04.10 used in production does not exceed 50 per cent of the net weight of the product; or

A change to any other product of subheading 2103.90 from any other subheading, provided that:
(a) the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and
(b) the net weight of non-originating material of heading 04.07 through 04.10 used in production does not exceed 20 per cent of the net weight of the product.

2104.10-2105.00

A change from any other subheading, provided that:
(a) the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and
(b) the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product.

21.06

A change from any other heading, provided that:
(a) the net weight of non-originating sugar used in production does not exceed 40 per cent of the net weight of the product, and
(b) the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product.

Chapter 22

Beverages, spirits and vinegar

22.01

A change from any other heading.

2202.10

A change from any other heading, provided that:
(a) the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and
(b) the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product.

2202.90

A change to beverages containing milk from any other heading, except from heading 04.01 through 04.06 or dairy preparations of subheading 1901.90 containing more than 10 per cent by dry weight of milk solids, provided that:
(a) the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and
(b) the net weight of non-originating material of heading 04.07 through 04.10 used in production does not exceed 20 per cent of the net weight of the product; or

A change to any other product of subheading 2202.90 from any other heading, provided that:
(a) the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and
(b) the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product.

22.03

A change from any other heading.

22.04

A change from any other heading, except from subheading 0806.10, 2009.61 or 2009.69, heading 22.07 or 22.08.

22.05-22.06

A change from any other heading.

22.07-22.09

A change from any other heading outside this group, except from heading 22.04.

Chapter 23

Residues and waste from the food industries; prepared animal fodder

23.01

A change from any other heading.

23.02

A change from any other heading, provided that the net weight of non-originating material of Chapter 10 used in production does not exceed 20 per cent of the net weight of the product.

2303.10

A change from any other heading, provided that the net weight of non-originating material of Chapter 10 used in production does not exceed 20 per cent of the net weight of the product.

2303.20-2303.30

A change from any other heading.

23.04-23.08

A change from any other heading.

23.09

A change from any other heading, except from Chapter 2 or 3, provided that:
(a) the net weight of non-originating material of Chapter 10 or 11 used in production does not exceed 20 per cent of the net weight of the product,
(b) the net weight of non-originating sugar used in production does not exceed 20 per cent of the net weight of the product, and
(c) the net weight of non-originating material of Chapter 4 used in production does not exceed 20 per cent of the net weight of the product.

Chapter 24

Tobacco and manufactured tobacco substitutes

Note:
Agricultural and horticultural products grown in the territory of a Party shall be treated as originating in the territory of that Party even if grown from seed, bulbs, rootstock, cuttings, slips, grafts, shoots, buds or other live parts of plants imported from a third country.

24.01

Production in which all the material of heading 24.01 used is wholly obtained.

2402.10

A change from any other heading, provided that the net weight of non-originating material of Chapter 24 used in production does not exceed 30 per cent of the net weight of all the material of Chapter 24 used in the production of the product.

2402.20

A change from any other heading, except from subheading 2403.10, provided that the net weight of the material of heading 24.01 that is wholly obtained is at least 10 per cent by net weight of all the material of Chapter 24 used in the production of the product.

2402.90

A change from any other heading, provided that the net weight of non-originating material of Chapter 24 used in production does not exceed 30 per cent of the net weight of all the material of Chapter 24 used in the production of the product.

24.03

A change from any other heading, provided that the net weight of non-originating material of Chapter 24 used in production does not exceed 30 per cent of the net weight of all the material of Chapter 24 used in the production of the product.

Section V

Mineral Products

Chapter 25

Salt; sulphur; earths and stone; plastering materials; lime and cement

25.01-25.03

A change from any other heading.

2504.10-2504.90

A change from within any one of these subheadings or any other subheading.

25.05-25.14

A change from any other heading.

2515.11-2516.90

A change from within any one of these subheadings or any other subheading.

25.17

A change from any other heading.

2518.10-2520.20

A change from within any one of these subheadings or any other subheading.

25.21-25.23

A change from any other heading.

2524.10-2525.30

A change from within any one of these subheadings or any other subheading.

25.26-25.29

A change from any other heading.

2530.10-2530.90

A change from within any one of these subheadings or any other subheading.

Chapter 26

Ores, slag and ash

26.01-26.21

A change from any other heading.

Chapter 27

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes

27.01-27.09

A change from within any one of these headings or any other heading.

27.10

A change from within this heading or any other heading, except from biodiesel of subheading 3824.90 or heading 38.26.

27.11-27.16

A change from within any one of these headings or any other heading.

Section VI

Products of the Chemical or Allied Industries

Chapter 28

Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes

Note 1:
A product of this Chapter is an originating product if it is the result of any one of the following:
(a) an applicable change in tariff classification specified in the rules of origin of this Chapter;
(b) a chemical reaction as described in Note 2 below; or
(c) purification as described in Note 3 below.

Note 2: Chemical reaction and change of Chemical Abstract Service number
A product of this Chapter shall be treated as an originating product if it is the result of a chemical reaction and that chemical reaction results in a change of Chemical Abstract Service (CAS) number.

For the purposes of this Chapter, a "chemical reaction" is a process (including a biochemical process) that results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical reactions for the purposes of determining whether a product is originating:
(a) dissolution in water or in another solvent;
(b) the elimination of solvents, including solvent water; or
(c) the addition or elimination of water of crystallization.

Note 3: Purification
A product of this Chapter that is subject to purification shall be treated as an originating product provided that the purification occurs in the territory of one or both of the Parties and results in the elimination of not less than 80 per cent of the impurities.

Note 4: Separation prohibition
A product that meets the applicable change in tariff classification in the territory of one or both of the Parties as a result of the separation of one or more materials from a man-made mixture shall not be treated as an originating product unless the isolated material underwent a chemical reaction in the territory of one or both of the Parties.

2801.10-2853.00

A change from any other subheading; or
A change from within any one of these subheadings, whether or not there is also a change from any other subheading, provided that the value of non-originating materials classified in the same subheading as the final product does not exceed 20 per cent of the transaction value or ex-works price of the product.

Chapter 29

Organic Chemicals

Note 1:
A product of this Chapter is an originating product if it is the result of any one of the following:
(a) an applicable change in tariff classification specified in the rules of origin of this Chapter;

(b) a chemical reaction as described in Note 2 below; or
(c) purification as described in Note 3 below.

Note 2: Chemical reaction and change of Chemical Abstract Service number
A product of this Chapter shall be treated as an originating product if it is the result of a chemical reaction and that chemical reaction results in a change of Chemical Abstract Service (CAS) number.

For the purposes of this Chapter, a "chemical reaction" is a process (including a biochemical process) that results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds or by altering the spatial arrangement of atoms in a molecule.
The following are not considered to be chemical reactions for the purposes of determining whether a product is originating:
(a) dissolution in water or in another solvent;
(b) the elimination of solvents, including solvent water; or
(c) the addition or elimination of water of crystallization.

Note 3: Purification
A product of this Chapter that is subject to purification shall be treated as an originating product provided that the purification occurs in the territory of one or both of the Parties and results in the elimination of not less than 80 per cent of the impurities.

Note 4: Separation prohibition
A product that meets the applicable change in tariff classification in the territory of one or both of the Parties as a result of the separation of one or more materials from a man-made mixture shall not be treated as an originating product unless the isolated material underwent a chemical reaction in the territory or one or both of the Parties.

2901.10-2942.00

A change from any other subheading; or
A change from within any one of these subheadings, whether or not there is also a change from any other subheading, provided that the value of non-originating materials classified in the same subheading as the final product does not exceed 20 per cent of the transaction value or ex-works price of the product.

Chapter 30

Pharmaceutical products

3001.20-3005.90

A change from within any one of these subheadings or any other subheading.

3006.10-3006.60

A change from within any one of these subheadings or any other subheading.

3006.70-3006.92

A change from any other subheading.

Chapter 31

Fertilisers

31.01

A change from within this heading or any other heading.

31.02

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or ex-works price of the product.

3103.10-3104.90

A change from within any one of these subheadings or any other subheading.

31.05

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or 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

3201.10-3210.00

A change from within any of these subheadings or any other subheading.

32.11-32.12

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 20 per cent of the transaction value or ex-works price of the product.

3213.10

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

3213.90

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or ex-works price of the product.

32.14-32.15

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 20 per cent of the transaction value or ex-works price of the product.

Chapter 33

Essential oils and resinoids; perfumery, cosmetic or toilet preparations

3301.12-3301.90

A change from any other subheading; or
A change from within any one of these subheadings, whether or not there is also a change from any other subheading, provided that the value of non-originating materials classified in the same subheading as the final product does not exceed 20 per cent of the transaction value or ex-works price of the product.

3302.10

A change from any other heading, provided that the weight of non-originating material of heading 17.01 or 17.02 does not exceed 20 per cent of the net weight of the product.

3302.90

A change from any other heading.

33.03

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or ex-works price of the product.

33.04-33.07

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 20 per cent of the transaction value or ex-works price of the product.

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

3401.11-3401.20

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or ex-works price of the product.

3401.30

A change from any other heading, except from subheading 3402.90; or
change from within this heading, whether or not there is also a change from any other heading except subheading 3402.90, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or ex-works price of the product.

3402.11-3402.19

A change from any other subheading; or
A change from within any one of these subheadings, whether or not there is also a change from any other subheading, provided that the value of non-originating materials classified in the same subheading as the final product does not exceed 20 per cent of the transaction value or ex-works price of the product.

3402.20

A change from any other subheading, except from subheading 3402.90.

3402.90

A change from any other subheading; or
A change from within this subheading, whether or not there is also a change from any other subheading, provided that the value of non-originating materials of this subheading does not exceed 20 per cent of the transaction value or ex-works price of the product.

3403.11-3405.90

A change from any other subheading.

34.06

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or ex-works price of the product.

34.07

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that:
(a) at least one of the component products of the set is originating; and
(b) the value of the non-originating component products of this heading does not exceed 50 per cent of the transaction value or ex-works price of the set.

Chapter 35

Albuminoidal substances; modified starches; glues; enzymes

35.01-35.02

A change from any other heading, except from Chapter 2 through 4; or
A change from Chapter 2 through 4, whether or not there is also a change from any other heading, provided that the value of non-originating materials of Chapter 2 through 4 does not exceed 40 per cent of the transaction value or ex-works price of the product.

35.03

A change from any other heading, except from Chapter 2 other than swine skin or Chapter 3 other than fish skin; or
A change from Chapter 2 other than swine skin or Chapter 3 other than fish skin, whether or not there is also a change from any other heading, swine skin of Chapter 2 or fish skin of Chapter 3, provided that the value of non-originating materials of Chapter 2 other than swine skin or Chapter 3 other than fish skin does not exceed 40 per cent of the transaction value or ex-works price of the product.

35.04

A change to milk protein substances from any other heading, except from Chapter 4 or dairy preparations of subheading 1901.90 containing more than 10 per cent by dry weight of milk solids;
A change to any other product of heading 35.04 from any other heading, except from non-originating material of Chapter 2 through 4 or heading 11.08; or
A change to any other product of heading 35.04 from Chapter 2 through 4 or heading 11.08, whether or not there is also a change from any other heading, provided that the value of non-originating materials of Chapter 2 through 4 or heading 11.08 does not exceed 40 per cent of the transaction value or ex-works price of the product.

35.05

A change from any other heading, except from heading 11.08; or
A change from heading 11.08, whether or not there is also a change from any other heading, provided that the value of non-originating materials of heading 11.08 does not exceed 40 per cent of the transaction value or ex-works price of the product.

35.06-35.07

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 40 per cent of the transaction value or ex-works price of the product.

Chapter 36

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

36.01-36.06

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 20 per cent of the transaction value or ex-works price of the product.

Chapter 37

Photographic or cinematographic goods

37.01

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or ex-works price of the product.

37.02

A change from any other heading, except from heading 37.01.

37.03-37.06

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 20 per cent of the transaction value or ex-works price of the product.

3707.10-3707.90

A change from any other subheading.

Chapter 38

Miscellaneous chemical products

38.01-38.02

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

38.03

A change from within this heading or any other heading.

38.04

A change from any other heading.

3805.10

A change to purified sulphate turpentine from any other subheading, or from raw spirits of sulphate turpentine as a result of purification by distillation; or
A change to any other product of subheading 3805.10 from any other subheading.

3805.90

A change from any other subheading.

3806.10-3806.90

A change from any other subheading.

38.07

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

3808.50-3808.99

A change from any other subheading.

3809.10

A change from any other heading, except from heading 10.06 or 11.01 through 11.08; or
A change from heading 10.06 or 11.01 through 11.08, whether or not there is also a change from any other heading, provided the weight of non-originating materials of heading 10.06 or 11.01 through 11.08 used in production does not exceed 20 per cent of the net weight of the product.

3809.91-3809.93

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or ex-works price of the product.

38.10

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or ex-works price of the product.

3811.11-3811.90

A change from any other subheading.

38.12

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or ex-works price of the product.

38.13-38.14

A change from any other heading.

3815.11-3815.90

A change from any other subheading.

38.16-38.19

A change from any other heading.

38.20

A change from any other heading, except from subheading 2905.31 or 2905.49; or
A change from subheading 2905.31 or 2905.49, whether or not there is also a change from any other heading, provided that the value of non-originating materials of subheading 2905.31 or 2905.49 does not exceed 50 per cent of the transaction value or ex-works price of the product.

38.21-38.22

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 20 per cent of the transaction value or ex-works price of the product.

3823.11-3823.70

A change from any other subheading.

3824.10-3824.50

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 20 per cent of the transaction value or ex-works price of the product.

3824.60

A change from any other subheading, except from heading 11.01 through 11.08, 17.01, 17.02 or subheading 2905.44; or
A change from heading 11.01 through 11.08, 17.01, 17.02 or subheading 2905.44, whether or not there is also a change from any other subheading, provided that the weight of non-originating material of heading 11.01 through 11.08, 17.01, 17.02 or subheading 2905.44 does not exceed 20 per cent of the net weight of the product.

3824.71-3824.83

A change from any other heading.

3824.90

A change to biodiesel from any other heading, provided that the biodiesel is transesterified in the territory of a Party;
A change to products containing ethanol from any other heading, except from ethanol of heading 22.07 or subheading 2208.90; or
A change to any other product of subheading 3824.90 from any other heading.

38.25

A change from any other heading.

38.26

A change from any other heading, provided that the biodiesel is transesterified in the territory of a Party.

Section VII

Plastics and Articles Thereof; Rubber and Articles Thereof

Chapter 39

Plastics and articles thereof

39.01-39.15

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the net weight of non-originating material classified in the same heading as the final product does not exceed 50 per cent of the net weight of the product.

39.16-39.26

A change from any other heading.

Chapter 40

Rubber and articles thereof

40.01-40.11

A change from any other heading.

4012.11-4012.19

A change from any other subheading.

4012.20-4012.90

A change from any other heading.

40.13-40.16

A change from any other heading.

40.17

A change from within this heading or any other heading.

Section VIII

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 41

Raw hides and skins (other than furskins) and leather

41.01-41.03

A change from any other heading.

4104.11-4104.19

A change from any other heading.

4104.41-4104.49

A change from any other subheading.

4105.10

A change from any other heading.

4105.30

A change from any other subheading.

4106.21

A change from any other heading.

4106.22

A change from any other subheading.

4106.31

A change from any other heading.

4106.32

A change from any other subheading.

4106.40

A change from within this subheading or any other subheading.

4106.91

A change from any other heading.

4106.92

A change from any other subheading.

41.07-41.13

A change from any other heading, except from subheading 4104.41, 4104.49, 4105.30, 4106.22, 4106.32 or 4106.92; or
A change from subheading 4104.41, 4104.49, 4105.30, 4106.22, 4106.32 or 4106.92, whether or not there is also a change from any other heading, provided that materials of subheading 4104.41, 4104.49, 4105.30, 4106.22, 4106.32 or 4106.92 undergo a retanning operation in the territory of a Party.

41.14-41.15

A change from any other heading.

Chapter 42

Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)

42.01-42.06

A change from any other heading.

Chapter 43

Furskins and artificial fur; manufactures thereof

43.01

A change from any other heading.

4302.11-4302.30

A change from any other subheading.

43.03-43.04

A change from any other heading.

Section IX

Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufactures of Straw, of Esparto or of Other Plaiting Materials; Basketware and Wickerwork

Chapter 44

Wood and articles of wood; wood charcoal

44.01-44.21

A change from any other heading.

Chapter 45

Cork and articles of cork

45.01-45.04

A change from any other heading.

Chapter 46

Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork

46.01-46.02

A change from any other heading.

Section X

Pulp of Wood or of Other Fibrous Cellulosic Material; Recovered (Waste and Scrap) Paper or Paperboard; Paper and Paperboard and Articles Thereof

Chapter 47

Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard

47.01-47.07

A change from any other heading.

Chapter 48

Paper and paperboard; articles of paper pulp, of paper or of paperboard

48.01-48.09

A change from any other heading.

4810.13-4811.90

A change from any other subheading.

48.12-48.23

A change from any other heading.

Chapter 49

Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans

49.01-49.11

A change from any other heading.

Section XI

Textiles and Textile Articles

Chapter 50

Silk

50.01-50.02

A change from any other heading.

50.03

A change from within this heading or any other heading.

50.04-50.06

Spinning of natural fibres or extrusion of man-made fibres, accompanied by spinning or twisting.

50.07

Spinning of natural or man-made staple fibres, extrusion of man-made filament yarn or twisting, in each case accompanied by weaving;
Weaving accompanied by dyeing;
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 per cent of the transaction value or ex-works price of the product.

Chapter 51

Wool, fine or coarse animal hair; horsehair yarn and woven fabric

51.01-51.05

A change from any other heading.

51.06-51.10

Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning.

51.11-51.13

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving;
Weaving accompanied by dyeing;
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 per cent of the transaction value or ex-works price of the product.

Chapter 52

Cotton

52.01-52.03

A change from any other heading.

52.04-52.07

Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning.

52.08-52.12

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving;
Weaving, accompanied by dyeing or coating;
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 per cent of the transaction value or ex-works price of the product.

Chapter 53

Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn

53.01-53.05

A change from any other heading.

53.06-53.08

Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning.

53.09-53.11

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving;
Weaving, accompanied by dyeing or coating;
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 per cent of the transaction value or ex-works price of the product.

Chapter 54

Man-made filaments

54.01-54.06

Extrusion of man-made fibres accompanied, if necessary, by spinning or spinning of natural fibres.

54.07-54.08

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving;
Weaving, accompanied by dyeing or coating;
Twisting or texturing, accompanied by weaving, provided that the value of the non-twisted or non-textured yarns used does not exceed 47.5 per cent of the transaction value or 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 per cent of the transaction value or ex-works price of the product.

Chapter 55

Man-made staple fibres

55.01-55.07

Extrusion of man-made fibres.

55.08-55.11

Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning.

55.12-55.16

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving;
Weaving, accompanied by dyeing or coating;

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 per cent of the transaction value or ex-works price of the product.

Chapter 56

Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof

56.01

A change from any other chapter.

5602.10

Extrusion of man-made fibres accompanied by fabric formation, however polypropylene filament of heading 54.02, polypropylene fibres of heading 55.03 or 55.06, or polypropylene filament tow of heading 55.01, 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 per cent of the transaction value or ex-works price of the product; or
Fabric formation alone in the case of felt made from natural fibres.

5602.21-5602.90

Extrusion of man-made fibres accompanied by fabric formation; or
Fabric formation alone in the case of other felt made from natural fibres.

56.03

Extrusion of man-made fibres or use of natural fibres, accompanied by nonwoven techniques including needle punching.

5604.10

A change from any other heading.

5604.90

- Rubber thread (textile covered)

Production from rubber thread or cord, not textile covered.

- Other

Spinning of natural fibres or extrusion of man-made fibres accompanied by spinning.

56.05

A change from any other heading, except from yarn of heading 50.04 through 50.06, 51.06 through 51.10, 52.04 through 52.07, 53.06 through 53.08, 54.01 through 54.06 or 55.09 through 55.11;
Extrusion of man-made fibres accompanied by spinning, or spinning of natural or man-made staple fibres.

56.06

A change from any other heading, except from yarn of heading 50.04 through 50.06, 51.06 through 51.10, 52.04 through 52.07, 53.06 through 53.08, 54.01 through 54.06 or 55.09 through 55.11;

Extrusion of man-made fibres accompanied by spinning, or spinning of natural or man-made staple fibres;
Spinning accompanied by flocking; or
Flocking accompanied by dyeing.

56.07

A change from any other heading, except from yarn of heading 50.04 through 50.06, 51.06 through 51.10, 52.04 through 52.07, 53.06 through 53.08, 54.01 through 54.06 or 55.09 through 55.11;
Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres; or
Flocking, accompanied by dyeing or printing.

56.08

Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres; or
Flocking, accompanied by dyeing or printing.

56.09

A change from any other heading, except from yarn of heading 50.04 through 50.06, 51.06 through 51.10, 52.04 through 52.07, 54.01 through 54.06 or 55.09 through 55.11;
Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres; or
Flocking, accompanied by dyeing or printing.

Chapter 57

Carpets and other textile floor coverings
Note: For products of this Chapter jute fabric may be used as a backing.

57.01-57.05

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving;
Production from coir yarn, sisal yarn or jute yarn;
Flocking, accompanied by dyeing or printing;
Tufting, accompanied by dyeing or printing; or
Extrusion of man-made fibres accompanied by non-woven techniques including needle punching, however polypropylene filament of heading 54.02, polypropylene fibres of heading 55.03 or 55.06, or polypropylene filament tow of heading 55.01, 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 per cent of the transaction value or ex-works price of the product.

Chapter 58

Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery
Note: For products of heading 58.11, the materials used to produce wadding must be extruded in the territory of one or both of the Parties.

58.01-58.04

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving;
Weaving, accompanied by dyeing, flocking or coating;
Flocking, accompanied by dyeing or printing;
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 per cent of the transaction value or ex-works price of the product.

58.05

A change from any other heading.

58.06-58.09

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving or fabric formation;
Weaving or fabric formation, accompanied by dyeing, flocking or coating;

Flocking, accompanied by dyeing or printing;
Yarn dyeing, accompanied by weaving or fabric formation; 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 per cent of the transaction value or ex-works price of the product.

58.10

Production in which the value of all the materials used does not exceed 50 per cent of the transaction value or ex-works price of the product.

58.11

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving, knitting or non-woven process;
Weaving, knitting or non-woven process, in each case accompanied by dyeing, flocking or coating;
Flocking, accompanied by dyeing or printing;
Yarn dyeing, accompanied by weaving, knitting or non-woven process; 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 per cent of the transaction value or ex-works price of the product.

Chapter 59

Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use

59.01

Weaving, knitting or a non-woven process, in each case accompanied by dyeing, flocking or coating; or
Flocking, accompanied by dyeing or printing.

59.02

- Containing not more than 90 per cent by weight of textile materials

Weaving, knitting or a non-woven process.

- Other

Extrusion of man-made fibres accompanied by weaving, knitting or a non-woven process.

59.03

Weaving, knitting or a non-woven process, in each case accompanied by dyeing or 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 per cent of the transaction value or ex-works price of the product.

59.04

Weaving, knitting or a non-woven process, in each case accompanied by dyeing or coating.

59.05

- Impregnated, coated, covered or laminated with rubber, plastics or other materials

Weaving, knitting or a non-woven process, in each case accompanied by dyeing or coating.

- Other

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving, knitting or a non-woven process;

Weaving, knitting or a non-woven process, in each case accompanied by dyeing or 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 per cent of the transaction value or ex-works price of the product.

59.06

- Knitted or crocheted fabrics

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting;
Knitting, accompanied by dyeing or coating; or
Dyeing of yarn of natural fibres accompanied by knitting.

- Other fabrics made of synthetic filament yarn, containing more than 90 per cent by weight of textile materials

Extrusion of man-made fibres accompanied by weaving, knitting or a non-woven process.

- Other

Weaving, knitting or a non-woven process, in each case accompanied by dyeing or coating; or
Dyeing of yarn of natural fibres accompanied by weaving, knitting or forming.

59.07

A change from any other chapter, except from fabric of heading 50.07, 51.11 through 51.13, 52.08 through 52.12, 53.10, 53.11, 54.07, 54.08, 55.12 through 55.16, 56.02, 56.03, Chapter 57, heading 58.03, 58.06, 58.08 or 60.02 through 60.06;
Weaving, accompanied by dyeing, flocking or coating;
Flocking, accompanied by dyeing or 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 per cent of the transaction value or ex-works price of the product.

59.08

- Incandescent gas mantles, impregnated

Production from tubular knitted gas-mantle fabric.

- Other

A change from any other heading.

59.09-59.11

- Polishing discs or rings other than of felt of heading 59.11

Weaving, knitting or a non-woven process.

- 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 or weft, or flat woven with multiple warp or weft of heading 59.11

Spinning of natural or of man-made staple fibres, in each case accompanied by weaving or knitting; or
Weaving, knitting or a non-woven process, in each case accompanied by dyeing or coating, provided that only one or more of the following materials are used:
- coir yarn,
- yarn of polytetrafluoroethylene,
- yarn, multiple, of polyamide, coated, impregnated or covered with a phenolic resin,
- yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,
- monofil of polytetrafluoroethylene,
- yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),
- glass fibre yarn, coated with phenol resin and gimped with acrylic yarn,
- copolyester monofilaments of a polyester, a resin of terephthalic acid, 1,4-cyclohexanediethanol and isophthalic acid.

- Other

Extrusion of man-made filament yarn or spinning of natural or man-made staple fibres, in each case accompanied by weaving, knitting or a non-woven process; or
Weaving, knitting or a non-woven process, in each case accompanied by dyeing or coating.

Chapter 60

Knitted or crocheted fabrics

60.01-60.06

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting;
Knitting, accompanied by dyeing, flocking or coating;
Flocking, accompanied by dyeing or printing;
Dyeing of yarn of natural fibres accompanied by knitting; or
Twisting or texturing, accompanied by knitting provided that the value of the non-twisted or non-textured yarns used does not exceed 47.5 per cent of the transaction value or ex-works price of the product.

Chapter 61

Articles of apparel and clothing accessories, knitted or crocheted

61.01-61.17

- 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

Knitting or crocheting and making-up (including cutting).

- Other (knit to shape products)

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crocheting; or
Dyeing of yarn of natural fibres accompanied by knitting or crocheting.

Chapter 62

Articles of apparel and clothing accessories, not knitted or crocheted

62.01

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 per cent of the transaction value or ex-works price of the product.

62.02

- Women's, or girls' clothing, embroidered

Weaving accompanied by making-up (including cutting); or
Production from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the transaction value or ex-works price of the product.

- 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 per cent of the transaction value or ex-works price of the product.

62.03

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 per cent of the transaction value or ex-works price of the product.

62.04

- Women's, or girls' clothing, embroidered

Weaving accompanied by making up (including cutting); or
Production from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the transaction value or ex-works price of the product.

- 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 per cent of the transaction value or ex-works price of the product.

62.05

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 per cent of the transaction value or ex-works price of the product.

62.06

- Women's, or girls' clothing, embroidered

Weaving accompanied by making-up (including cutting); or
Production from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the transaction value or ex-works price of the product.

- 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 per cent of the transaction value or ex-works price of the product.

62.07-62.08

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 per cent of the transaction value or ex-works price of the product.

62.09

- Women's, or girls' clothing, embroidered

Weaving accompanied by making-up (including cutting); or
Production from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the transaction value or ex-works price of the product.

- 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 per cent of the transaction value or ex-works price of the product.

62.10

- Fire-resistant equipment of fabric covered with foil of aluminised polyester

Production from yarn; or
Production from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 per cent of the transaction value or ex-works price of the product.

- Other     

Weaving or other fabric formation process, 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 per cent of the transaction value or ex-works price of the product.

62.11

-Women's, or girls' clothing, embroidered

Weaving accompanied by making-up (including cutting); or
Production from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the transaction value or ex-works price of the product.

- 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 per cent of the transaction value or ex-works price of the product.

62.12

Knitting or 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 per cent of the transaction value or ex-works price of the product.

62.13-62.14

- Embroidered

Weaving accompanied by making-up (including cutting);
Production from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the transaction value or ex-works price of the product; 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 per cent of the transaction value or ex-works price of the product.

- Other

Weaving accompanied by making-up (including cutting); or
Making-up preceded by printing accompanied by at least two preparatory 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 per cent of the transaction value or ex-works price of the product.

62.15

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 per cent of the transaction value or ex-works price of the product.

62.16

- Fire-resistant equipment of fabric covered with foil of aluminised polyester

Production from yarn; or
Production from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 per cent of the transaction value or ex-works price of the product.

- 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 per cent of the transaction value or ex-works price of the product.

62.17

- Embroidered

Weaving accompanied by making-up (including cutting); or
Production from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the transaction value or ex-works price of the product.

- Fire-resistant equipment of fabric covered with foil of aluminised polyester
- Interlinings for collars and cuffs, cut out

Weaving accompanied by making-up (including cutting); or
Coating provided that the value of the uncoated fabric used does not exceed 40 per cent of the transaction value or ex-works price of the product accompanied by making-up (including cutting).
Production from materials of any heading, except that of the product, and in which the value of all the non-originating materials used does not exceed 40 per cent of the transaction value or ex-works price of the product.

- Other

Weaving accompanied by making-up (including cutting).

Chapter 63

Other made up textile articles; sets; worn clothing and worn textile articles; rags

63.01-63.04

- Of felt, of nonwovens

Extrusion of man-made fibres or use of natural fibres, in each case accompanied by a non-woven process including needle punching and making-up (including cutting).

- Other, embroidered

Weaving or knitting, accompanied by making-up (including cutting); or
Production from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 per cent of the transaction value or ex-works price of the product.

- Other, not embroidered

Weaving or knitting, accompanied by making-up (including cutting).

63.05

Extrusion of man-made fibres or spinning of natural or man-made staple fibres, in each case accompanied by weaving or knitting and making-up (including cutting); or

Extrusion of man-made fibres or use of natural fibres, in each case accompanied by any non-woven techniques including needle punching and making-up (including cutting).

63.06

- Of nonwovens

Extrusion of man-made fibres or use of natural fibres, in each case accompanied by any non-woven techniques including needle punching.

- Other

Weaving accompanied by making-up (including cutting); or
Coating, provided that the value of the uncoated fabric used does not exceed 40 per cent of the transaction value or ex-works price of the product, accompanied by making-up (including cutting).

63.07

Production in which the value of non-originating materials used does not exceed 40 per cent of the transaction value or ex-works price of the product.

63.08

A change from any other chapter, provided that either the fabric or the yarn meets the rule of origin that would be applicable if the fabric or yarn were classified alone.

63.09

A change from any other heading.

63.10

A change from any other heading.

Section XII

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 64

Footwear, gaiters and the like; parts of such articles

64.01-64.05

A change from any other heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 64.06.

64.06

A change from any other heading.

Chapter 65

Headgear and parts thereof

65.01-65.07

A change from any other heading.

Chapter 66

Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof

66.01-66.03

A change from any other heading.

Chapter 67

Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair

67.01

A change to articles of feather or down from within this heading or any other heading; or
A change to any other product of heading 67.01 from any other heading.

67.02-67.04

A change from any other heading.

Section XIII

Articles of Stone, Plaster, Cement, Asbestos, Mica or Similar Materials; Ceramic Products; Glass and Glassware

Chapter 68

Articles of stone, plaster, cement, asbestos, mica or similar materials

68.01-68.02

A change from any other heading.

68.03

A change from within this heading or any other heading.

68.04-68.11

A change from any other heading.

6812.80-6812.99

A change from any other subheading.

68.13

A change from any other heading.

6814.10-6814.90

A change from within any one of these subheadings or any other subheading.

68.15

A change from any other heading.

Chapter 69

Ceramic products

69.01-69.14

A change from any other heading.

Chapter 70

Glass and glassware

70.01-70.05

A change from any other heading.

70.06

A change from within this heading or any other heading.

70.07-70.08

A change from any other heading.

7009.10

A change from any other subheading.

7009.91-7009.92

A change from any other heading.

70.10

A change from any other heading; or
A change to cut glassware from uncut glassware of heading 70.10, whether or not there is also a change from any other heading, provided that the value of the non-originating uncut glassware does not exceed 50 per cent of the transaction value or ex-works price of the product.

70.11

A change from any other heading.

70.13

A change from any other heading; or
A change to cut glassware from uncut glassware of heading 70.13, whether or not there is also a change from any other heading, provided that the value of the non-originating uncut glassware does not exceed 50 per cent of the transaction value or ex-works price of the product.

70.14-70.18

A change from any other heading.

7019.11-7019.40

A change from any other heading.

7019.51

A change from any other subheading, except from subheading 7019.52 through 7019.59.

7019.52-7019.90

A change from any other subheading.

70.20

A change from any other heading.

Section XIV

Natural or Cultured Pearls, Precious or Semi-Precious Stones, Precious Metals, Metals Clad with Precious Metal and Articles Thereof; Imitation Jewellery; Coin

Chapter 71

Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

71.01

A change from any other heading.

7102.10

A change from any other heading.

7102.21-7102.39

A change from any other subheading, except from subheading 7102.10.

7103.10-7104.90

A change from any other subheading.

71.05

A change from any other heading.

7106.10-7106.92

A change from any other subheading; or
A change from within any one of these subheadings, whether or not there is also a change from another subheading, provided that the non-originating materials classified in the same subheading as the final product undergo electrolytic, thermal or chemical separation or alloying.

71.07

A change from within this heading or any other heading.

7108.11-7108.20

A change from any other subheading; or
A change from within any one of these subheadings, whether or not there is also a change from another subheading, provided that the non-originating materials classified in the same subheading as the final product undergo electrolytic, thermal or chemical separation or alloying.

71.09

A change from within this heading or any other heading.

7110.11-7110.49

A change from any other subheading; or
A change from within any one of these subheadings, whether or not there is also a change from another subheading, provided that the non-originating materials classified in the same subheading as the final product undergo electrolytic, thermal or chemical separation or alloying.

71.11

A change from within this heading or any other heading.

71.12-71.15

A change from any other heading.

71.16-71.17

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

71.18

A change from any other heading.

Section XV

Base Metals and Articles of Base Metal

Chapter 72

Iron and steel

72.01-72.07

A change from any other heading.

72.08-72.17

A change from any heading outside this group.

72.18

A change from any other heading.

72.19-72.23

A change from any heading outside this group.

72.24

A change from any other heading.

72.25-72.29

A change from any heading outside this group.

Chapter 73

Articles of iron or steel

73.01-73.03

A change from any other heading.

7304.11-7304.39

A change from any other heading.

7304.41

A change from any other subheading.

7304.49-7304.90

A change from any other heading.

73.05-73.06

A change from any other heading.

7307.11-7307.19

A change from any other heading.

7307.21-7307.29

A change from any other heading, except from forged blanks of heading 72.07; or
A change from forged blanks of heading 72.07, whether or not there is also a change from any other heading, provided that the value of the non-originating forged blanks of heading 72.07 does not exceed 50 per cent of the transaction value or ex-works price of the product.

7307.91-7307.99

A change from any other heading.

73.08

A change from any other heading, except from subheading 7301.20; or
A change from subheading 7301.20, whether or not there is also a change from any other heading, provided that the value of non-originating materials of subheading 7301.20 does not exceed 50 per cent of the transaction value or ex-works price of the product.

73.09-73.14

A change from any other heading.

73.15

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

73.16-73.20

A change from any other heading.

73.21

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

73.22-73.23

A change from any other heading.

73.24

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

73.25-73.26

A change from any other heading.

Chapter 74

Copper and articles thereof

74.01-74.02

A change from any other heading.

7403.11-7403.29

A change from any other subheading.

74.04-74.19

A change from any other heading.

Chapter 75

Nickel and articles thereof

75.01-75.08

A change from any other heading.

Chapter 76

Aluminium and articles thereof

7601.10-7601.20

A change from within any one of these subheadings or any other subheading.

76.02-76.06

A change from any other heading.

76.07

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

76.08-76.16

A change from any other heading.

Chapter 78

Lead and articles thereof

7801.10

A change from any other subheading.

7801.91-7801.99

A change from any other heading.

78.02-78.06

A change from any other heading.

Chapter 79

Zinc and articles thereof

79.01-79.07

A change from any other heading.

Chapter 80

Tin and articles thereof

80.01-80.07

A change from any other heading.

Chapter 81

Other base metals; cermets; articles thereof

8101.10-8113.00

A change from any other subheading.

Chapter 82

Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal

Note: Handles of base metal used in the production of a product of this chapter shall be disregarded in determining the origin of that product.

82.01-82.04

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

8205.10-8205.70

A change from any other heading; or
A change from within this heading, except from subheading 8205.90, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading, other than subheading 8205.90, does not exceed 50 per cent of the transaction value or ex-works price of the product.

8205.90

A change from any other heading;
A change to anvils, portable forges, hand or pedal-operated grinding wheels from within this heading, except from a set of subheading 8205.90, whether or not there is also a change from any other heading, provided that the value of the non-originating materials of this heading, other than a set of subheading 8205.90, does not exceed 50 per cent of the transaction value or ex-works price of the product; or
A change to a set from any other product of this heading, whether or not there is also a change from any other heading, provided that the value of the non-originating component products of this heading does not exceed 25 per cent of the transaction value or ex-works price of the set.

82.06

A change from any other heading, except from heading 82.02 through 82.05; or
A change from heading 82.02 through 82.05, whether or not there is also a change from any other heading, provided that the value of the non-originating component products of heading 82.02 through 82.05 does not exceed 25 per cent of the transaction value or ex-works price of the set.

8207.13

A change from any other heading, except from heading 82.09; or
A change from subheading 8207.19 or heading 82.09, whether or not there is also a change from any other heading, provided that the value of non-originating materials of subheading 8207.19 or heading 82.09 does not exceed 50 per cent of the transaction value or ex-works price of the product.

8207.19-8207.90

A change from any other heading; or
A change from within any one of these subheadings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same subheading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

82.08-82.10

A change from any other heading.

8211.10

A change from any other heading; or
A change from subheading 8211.91 through 8211.95, whether or not there is also a change from any other heading, provided that the value of the non-originating component products of subheading 8211.91 through 8211.93 does not exceed 25 per cent of the transaction value or ex-works price of the set.

8211.91-8211.93

A change from any other heading; or
A change from subheading 8211.94 or 8211.95, whether or not there is also a change from any other heading, provided that the value of non-originating materials of subheading 8211.94 does not exceed 50 per cent of the transaction value or ex-works price of the product.

8211.94-8211.95

A change from any other heading.

82.12-82.13

A change from any other heading.

8214.10

A change from any other heading.

8214.20

A change from any other heading; or
A change to a set of subheading 8214.20 from within this subheading, whether or not there is also a change from any other heading, provided that the value of the non-originating component products of subheading 8214.20 does not exceed 25 per cent of the transaction value or ex-works price of the set.

8214.90

A change from any other heading.

8215.10-8215.20

A change from any other heading; or
A change from subheading 8215.91 through 8215.99, whether or not there is also a change from any other heading, provided that the value of the non-originating component products of subheading 8215.91 through 8215.99 does not exceed 25 per cent of the transaction value or ex-works price of the product.

8215.91-8215.99

A change from any other heading.

Chapter 83

Miscellaneous articles of base metal

8301.10-8301.50

A change from any other heading; or
A change from subheading 8301.60, whether or not there is also a change from any other heading, provided that the value of non-originating materials of subheading 8301.60 does not exceed 50 per cent of the transaction value or ex-works price of the product.

8301.60-8301.70

A change from any other heading.

8302.10-8302.30

A change from any other heading.

8302.41

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

8302.42-8302.50

A change from any other heading.

8302.60

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

83.03-83.04

A change from any other heading.

83.05

A change from any other heading; or
A change from subheading 8305.90, whether or not there is also a change from any other heading, provided that the value of non-originating materials of subheading 8305.90 does not exceed 50 per cent of the transaction value or ex-works price of the product.

83.06

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

83.07

A change from any other heading.

83.08

A change from any other heading; or
A change from subheading 8308.90, whether or not there is also a change from any other heading, provided that the value of non-originating materials of subheading 8308.90 does not exceed 50 per cent of the transaction value or ex-works price of the product.

83.09-83.10

A change from any other heading.

83.11

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

Section XVI

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 84

Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof

84.01-84.12

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

8413.11-8413.82

A change from any other subheading.

8413.91-8413.92

A change from any other heading.

84.14-84.15

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

8416.10-8417.90

A change from any other subheading.

84.18-84.22

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

8423.10-8426.99

A change from any other subheading.

84.27

A change from any other heading, except from heading 84.31; or
A change from heading 84.31, whether or not there is also a change from any other heading, provided that the value of non-originating materials of heading 84.31 does not exceed 50 per cent of the transaction value or ex-works price of the product.

8428.10-8430.69

A change from any other subheading.

84.31

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

8432.10-8442.50

A change from any other subheading.

84.43

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

8444.00-8449.00

A change from any other subheading.

84.50-84.52

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

8453.10-8454.90

A change from any other subheading.

84.55

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

84.56-84.65

A change from any other heading, except from heading 84.66; or
A change from within any one of these headings or heading 84.66, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product or heading 84.66 does not exceed 50 per cent of the transaction value or ex-works price of the product.

84.66

A change from any other heading.

84.67-84.68

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

8469.00-8472.90

A change from any other subheading.

84.73

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

8474.10-8479.90

A change from any other subheading.

84.80-84.83

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

8484.10-8484.20

A change from any other subheading.

8484.90

A change from any other subheading, provided the value of the non-originating component products does not exceed 25 per cent of the transaction value or ex-works price of the set.

84.86

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

8487.10-8487.90

A change 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

85.01-85.02

A change from any other heading, except from heading 85.03; or
A change from within any one of these headings or heading 85.03, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product or heading 85.03 does not exceed 50 per cent of the transaction value or ex-works price of the product.

85.03-85.16

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

8517.11-8517.62

A change from any other subheading.

8517.69-8517.70

A change from any other heading; or
A change from within heading 85.17, whether or not there is also a change from any other heading, provided that the value of non-originating materials of heading 85.17 does not exceed 50 per cent of the transaction value or ex-works price of the product.

85.18

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

85.19-85.21

A change from any other heading, except heading 85.22; or
A change from heading 85.22, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in heading 85.22 does not exceed 50 per cent of the transaction value or ex-works price of the product.

85.22

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

85.23

A change from any other heading.

85.25

A change from within this heading or any other heading, provided that the value of all non-originating materials does not exceed 40 per cent of the transaction value or ex-works price of the product.

85.26-85.28

A change from any other heading, except from heading 85.29; or
A change from heading 85.29, whether or not there is also a change from any other heading, provided that the value of non-originating materials of heading 85.29 does not exceed 50 per cent of the transaction value or ex-works price of the product.

85.29

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

8530.10-8530.90

A change from any other subheading.

85.31

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

8532.10-8534.00

A change from any other subheading.

85.35-85.37

A change from any other heading, except from heading 85.38; or
A change from heading 85.38, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in heading 85.38 does not exceed 50 per cent of the transaction value or ex-works price of the product.

85.38-85.48

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

Section XVII

Vehicles, Aircraft, Vessels and Associated Transport Equipment

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

86.01-86.06

A change from any other heading, except from heading 86.07; or
A change from heading 86.07, whether or not there is also a change from any other heading, provided that the value of non-originating materials of heading 86.07 does not exceed 50 per cent of the transaction value or ex-works price of the product.

86.07

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

86.08-86.09

A change from any other heading.

Chapter 87

Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

87.01

Production in which the value of all non-originating materials used does not exceed 45 per cent of the transaction value or ex-works price of the product. Footnote 3

87.02

Production in which the value of all non-originating materials used does not exceed 45 per cent of the transaction value or ex-works price of the product.Footnote 4

87.03

Production in which the value of all non-originating materials used does not exceed 50 per cent of the transaction value or ex-works price of the product.Footnote 5

87.04

Production in which the value of all non-originating materials used does not exceed 45 per cent of the transaction value or ex-works price of the product.Footnote 6

87.05

Production in which the value of all non-originating materials used does not exceed 45 per cent of the transaction value or ex-works price of the product. Footnote 7

87.06

A change from any other heading, except from heading 84.07, 84.08 or 87.08; or
A change from within this heading, heading 84.07, 84.08 or 87.08, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading or heading 84.07, 84.08 or 87.08 does not exceed 50 per cent of the transaction value or ex-works price of the product.

87.07

A change from any other heading, except from heading 87.08; or
A change from within this heading or heading 87.08, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading or heading 87.08 does not exceed 50 per cent of the transaction value or ex-works price of the product.

87.08

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

87.09

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

87.10-87.11

A change from any other heading.

87.12

A change from any other heading, except from 87.14; or
A change from heading 87.14, whether or not there is also a change from any other heading, provided that the value of non-originating materials of heading 87.14 does not exceed 50 per cent of the transaction value or ex-works price of the product.

87.13

A change from any other heading.

87.14-87.16

A change from any other heading; or
A change from within any one of these headings, whether or not there is a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

Chapter 88

Aircraft, spacecraft, and parts thereof

88.01

A change from any other heading.

88.02-88.05

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

Chapter 89

Ships, boats and floating structures

89.01-89.06

A change from any other chapter; or
A change from within this chapter, whether or not there is also a change from any other chapter, provided that the value of non-originating materials of Chapter 89 does not exceed 40 per cent of the transaction value or ex-works price of the product.

89.07-89.08

A change from any other heading.

Section XVIII

Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof

Chapter 90

Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof

90.01

A change from any other heading.

90.02

A change from any other heading, except from heading 90.01; or
A change from within this heading or heading 90.01, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading or heading 90.01 does not exceed 50 per cent of the transaction value or ex-works price of the product.

90.03-90.33

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

Chapter 91

Clocks and watches and parts thereof

91.01-91.07

A change from any other heading, except from heading 91.08 through 91.14; or
A change from heading 91.08 through 91.14, whether or not there is also a change from any other heading, provided that the value of non-originating materials of heading 91.08 through 91.14 does not exceed 50 per cent of the transaction value or ex-works price of the product.

91.08-91.14

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

Chapter 92

Musical instruments; parts and accessories of such articles

92.01-92.08

A change from any other heading, except from heading 92.09; or
A change from heading 92.09, whether or not there is also a change from any other heading, provided that the value of non-originating materials of heading 92.09 does not exceed 50 per cent of the transaction value or ex-works price of the product.

92.09

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

Section XIX

Arms and Ammunition; Parts and Accessories Thereof

Chapter 93

Arms and ammunition; parts and accessories thereof

93.01-93.04

A change from any other heading, except from heading 93.05; or
A change from heading 93.05, whether or not there is also a change from any other heading, provided that the value of non-originating materials of heading 93.05 does not exceed 50 per cent of the transaction value or ex-works price of the product.

93.05-93.07

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

Section XX

Miscellaneous Manufactured Articles

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

94.01-94.06

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

Chapter 95

Toys, games and sports requisites; parts and accessories thereof

95.03-95.05

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

9506.11-9506.29

A change from any other heading; or
A change from within any one of these subheadings or any other subheading, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same subheading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

9506.31

A change from any other heading; or
A change from subheading 9506.39, whether or not there is also a change from any other heading, provided that the value of non-originating materials of subheading 9506.39 does not exceed 50 per cent of the transaction value or ex-works price of the product.

9506.32-9506.99

A change from any other heading; or
A change from within any one of these subheadings or any other subheading, whether or not there is also a change from any other subheading, provided that the value of non-originating materials classified in the same subheading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

95.07-95.08

A change from any other heading.

Chapter 96

Miscellaneous manufactured articles

9601.10-9602.00

A change from within any one of these subheadings or any other subheading.

96.03-96.04

A change from any other heading.

96.05

A change from any other heading, provided that the value of the non-originating component products does not exceed 25 per cent of the transaction value or ex-works price of the set.

96.06-96.07

A change from any other heading; or
A change from within any one of these headings, whether or not there is also a change from any other heading, provided that the value of non-originating materials classified in the same heading as the final product does not exceed 50 per cent of the transaction value or ex-works price of the product.

9608.10-9608.40

A change from any other heading; or
A change from within this heading, except from subheading 9608.50, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading other than subheading 9608.50 does not exceed 50 per cent of the transaction value or ex-works price of the product.

9608.50

A change from any other heading; or
A change from subheading 9608.10 through 9608.40 or 9608.60 through 9608.99, whether or not there is also a change from any other heading, provided that the value of the non-originating component products of subheading 9608.10 through 9608.40 or 9608.60 through 9608.99 does not exceed 25 per cent of the transaction value or ex-works price of the set.

9608.60-9608.99

A change from any other heading; or
A change from within this heading, except from subheading 9608.50, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading other than subheading 9608.50 does not exceed 50 per cent of the transaction value or ex-works price of the product.

96.09

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

96.10-96.12

A change from any other heading.

96.13

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

96.14

A change from within this heading or any other heading.

96.15

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the value of non-originating materials of this heading does not exceed 50 per cent of the transaction value or ex-works price of the product.

96.16-96.18

A change from any other heading.

96.19

A change from any other heading.

Section XXI

Works of Art, Collectors' Pieces and Antiques

Chapter 97

Works of art, collectors' pieces and antiques

97.01-97.06

A change from any other heading.

Annex 5-A – Origin quotas and alternatives to the product-specific rules of origin in annex 5

Common Provisions

1. Annex 5-A applies to the products identified in the following Sections:

  1. Section A: Agricultural Products
  2. Section B: Fish and Seafood
  3. Section C: Textiles and Apparel
  4. Section D: Vehicles

2. For the products listed in the tables within each Section, the corresponding rules of origin are alternatives to those set out in Annex 5 – Product-Specific Rules of Origin, within the limits of the applicable annual quota.

3. The importing Party shall manage the origin quotas on a first-come first-served basis and shall calculate the quantity of products entered under these origin quotas on the basis of that Party's imports.

4. All exports under the origin quotas must make reference to Annex 5-A. The Parties shall not count any products against the annual origin quota without such reference.

5. Canada shall notify the European Union if any Canadian-issued documentation requirements are established for:

  1. products exported from Canada under the applicable origin quota; or
  2. products imported into Canada under the applicable origin quota.

6. If the European Union receives notification pursuant to paragraph 5(a), the European Union shall allow for only those products accompanied by such documentation to claim the preferential tariff treatment based on the alternative rule of origin specified in Annex 5-A.

7. The Parties shall administer the origin quotas on a calendar year basis with the full in-quota quantity to be made available on January 1st of each year. For the administration of these origin quotas in Year 1, the Parties shall calculate the quota volumes of these origin quotas by discounting the volume corresponding to the period running between the 1st of January and the date of entry into force of this Agreement.

8. With respect to the European Union, any quantities referred to in this Annex shall be managed by the European Commission, which shall take all administrative actions it deems advisable for their efficient management in respect of the applicable legislation of the European Union.

9. The Parties shall consult as needed to ensure that Annex 5-A is administered effectively and shall cooperate in the administration of Annex 5-A. The Parties shall consult to discuss possible modifications to Annex 5-A.

10. Additional provisions, such as review or growth of the origin quotas, are provided separately for each Section.

Section A – Agriculture

Table A.1 – Annual Quota Allocation for High-Sugar ContainingFootnote 8 Products Exported from Canada to the European UnionFootnote 9

Harmonized System classification

Product description

Sufficient production

Annual quota for exports from Canada into the European Union (metric tonnes, net weight)

ex 1302.20

Pectic substances, pectinates and pectates, containing added sugar of subheading 1701.91 through 1701.99

A change from within this subheading or any other subheading, except from subheading 1701.91 through 1701.99.

30,000

ex 1806.10

Cocoa powder, containing added sugar of subheading 1701.91 through 1701.99

A change from any other subheading, except from subheading 1701.91 through 1701.99.

ex 1806.20

Preparations containing added sugar of subheading 1701.91 through 1701.99 for the preparation of chocolate beverages

A change from within this subheading or any other subheading, except from subheading 1701.91 through 1701.99.

ex 2101.12

Preparations with a basis of extracts, essences or concentrates of coffee or with a basis of coffee containing added sugar of subheading 1701.91 through 1701.99

A change from any other subheading, except from subheading 1701.91 through 1701.99.

ex 2101.20

Preparations with a basis of extracts, essences or concentrates of tea or maté, or with a basis of tea or maté containing added sugar of subheading 1701.91 through 1701.99

A change from within this subheading or any other subheading, except from subheading 1701.91 through 1701.99.

ex 2106.90

Food preparations containing added sugar of subheading 1701.91 through 1701.99

A change from within this subheading or any other subheading, except from subheading 1701.91 through 1701.99.

Review and Growth Provisions Related to Table A.1

1. The Parties shall review the origin quota level in Table A.1 at the end of every five year period for the first three consecutive five year periods following the entry into force of this Agreement.

2. At the end of each five year period for the first three consecutive five year periods following the entry into force of this Agreement, the origin quota volume in Table A.1 will be increased by 20 per cent of the volume set in the previous period, provided that:

  1. in any one year during the first five year period the fill-rate is at least 60 per cent;
  2. in any one year during the second five year period the fill-rate is at least 70 per cent; and
  3. in any one year during the third five year period the fill-rate is at least 80 per cent.

3. Any increase in the origin quota volume will be implemented in the first quarter of the subsequent calendar year.

4. This review will be conducted by the Committee on Agriculture. At the end of the review, if applicable, the Parties shall notify each other in writing of an increase in the origin quota under paragraph 2 and the date on which the increase applies under paragraph 3. The Parties shall ensure that an increase in the origin quota and the date it becomes applicable are publicly available.

Table A.2 – Annual Quota Allocation for Sugar Confectionery and Chocolate Preparations Exported from Canada to the European Union

Harmonized System classification

Product description

Sufficient production

Annual quota for exports from Canada into the European Union (metric tonnes, net weight)

17.04

Sugar confectionery (including white chocolate), not containing cocoa

A change from any other heading.

10,000

1806.31

Chocolate and other food preparations containing cocoa, in blocks, slabs or bars, filled, weighing no more than 2 kilograms

A change from any other subheading, provided that the change is the result of more than packaging.

1806.32

Chocolate and other food preparations containing cocoa, in blocks, slabs or bars, not filled, weighing no more than 2 kilograms

1806.90

Chocolate and other food preparations containing cocoa other than those of subheading 1806.10 through 1806.32

Review and Growth Provisions Related to Table A.2

1. The Parties shall review the origin quota in Table A.2 at the end of every five year period following the entry into force of this Agreement, provided that in any one year during the previous 5 year period, the origin quota fill-rate is at least 60 per cent.

2. The review will be conducted with a view to increasing the volume based on the examination of all relevant factors, in particular the fill rate, growth in Canadian exports to the world, growth in total European Union imports, and any other significant trends in trade of the products to which the origin quota applies.

3. The rate of increase in the origin quota will be established for the subsequent period of five years, and will not be greater than 10 per cent of the volume set in the previous period.

4. This review will be conducted by the Committee on Agriculture. Any recommendation of the Committee on Agriculture to increase the origin quota volume shall be submitted to the CETA Joint Committee for a decision in accordance with Article 30.2.2.

Table A.3 – Annual Quota Allocation for Processed Foods Exported from Canada to the European Union

Harmonized System classification

Product description

Sufficient production

Annual quota for exports from Canada into the European Union (metric tonnes net weight)

19.01

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 per cent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 through 04.04, not containing cocoa or containing less than 5 per cent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

A change from any other heading.

35,000

ex 1902.11

Uncooked pasta, not stuffed or otherwise prepared, containing eggs and rice

A change from any other heading.

ex 1902.19

Uncooked pasta, not stuffed or otherwise prepared, other, containing rice

ex 1902.20

Stuffed pasta, whether or not cooked or otherwise prepared, containing rice

ex 1902.30

Other pasta, containing rice

1904.10

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes)

A change from any other heading; or
A change from within this heading, whether or not there is also a change from any other heading, provided that the weight of the non-originating materials of this heading does not exceed 30 per cent of either the net weight of the product or the net weight of all material used in production.

1904.20

Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

1904.90

Prepared foods other than those of subheading 1904.10 through 1904.30

A change from any other heading.

19.05

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

A change from any other heading.

2009.81

Cranberry juice

A change from any other heading.

ex 2009.89

Blueberry juice

A change from any other heading.

2103.90

Other sauces and preparations therefor, other mixed condiments and mixed seasonings

A change from any other heading.

ex 2106.10

Protein concentrates and textured protein substances, not containing added sugar of subheading 1701.91 through 1701.99 or containing less than 65 per cent by net weight of added sugar of subheading 1701.91 through 1701.99

A change from any other subheading; or
A change from within the same subheading, whether or not there is also a change from any other subheading, provided that the net weight of non-originating material from within that subheading does not exceed 30 per cent of either the net weight of the product or the net weight of all material used in production.

ex 2106.90

Other food preparations not elsewhere specified or included, not containing added sugar of subheading 1701.91 through 1701.99 or containing less than 65 per cent by net weight of added sugar of subheading 1701.91 through 1701.99

Review and Growth Provisions Related to Table A.3

1. The Parties shall review the origin quota in Table A.3 at the end of every five year period following the entry into force of this Agreement, provided that in any one year during the previous five year period, the origin quota fill-rate is at least 60 per cent.

2. The review will be conducted with a view to increasing the volume based on the examination of all relevant factors, in particular the fill-rate, growth in Canadian exports to the world, growth in total European Union imports, and any other significant trends in trade of the products to which the origin quota applies.

3. The rate of increase in the origin quota will be established for the subsequent period of five years, and will not be greater than 10 per cent of the volume set in the previous period.

4. This review will be conducted by the Committee on Agriculture. Any recommendation of the Committee on Agriculture to increase the origin quota volume shall be submitted to the CETA Joint Committee for a decision in accordance with Article 30.2.2.

Table A.4 – Annual Quota Allocation for Dog and Cat Food Exported from Canada to the European Union

Harmonized System classification

Product description

Sufficient production

Annual quota for exports from Canada into the European Union (metric tonnes, net weight)

2309.10

Dog or cat food, put up for retail sale

A change from subheading 2309.90 or any other heading, except from dog or cat food of subheading 2309.90.

60,000

ex 2309.90

Dog or cat food, not put up for retail sale

A change from within this subheading or any other heading, except from dog or cat food from within this subheading.

Review and Growth Provisions Related to Table A.4

1. The Parties shall review the origin quota in Table A.4 at the end of every five year period following the entry into force of this Agreement, provided that in any one year during the previous five year period, the origin quota fill-rate is at least 60 per cent.

2. The review will be conducted with a view to increasing the volume based on the examination of all relevant factors, in particular the fill-rate, growth in Canadian exports to the world, growth in total European Union imports, and any other significant trends in trade of the products to which the origin quota applies.

3. The rate of increase in the origin quota will be established for the subsequent period of five years, and will not be greater than 10 per cent of the volume set in the previous period.

4. This review will be conducted by the Committee on Agriculture. Any recommendation of the Committee on Agriculture to increase the origin quota volume shall be submitted to the CETA Joint Committee for a decision in accordance with Article 30.2.2.

Section B – Fish and Seafood

Table B.1 – Annual Quota Allocation for Fish and Seafood Exported from Canada to the European Union

Harmonized System classification

Product description

Annual quota for exports from Canada into the European Union (metric tonnes, net weight)

Sufficient production

ex 0304.83

Frozen fillets of halibut, other than Reinhardtius hippoglossoides

10

A change from any other heading.Footnote 10

ex 0306.12

Cooked and frozen lobster

2,000

A change from any other subheading.

1604.11

Prepared or preserved salmon

3,000

A change from any other chapter.

1604.12

Prepared or preserved herring

50

ex 1604.13

Prepared or preserved sardines, sardinella and brisling or sprats, excluding Sardina pilchardus

200

ex 1605.10

Prepared or preserved crab, other than Cancer pagurus

44

1605.21-1605.29

Prepared or preserved shrimps and prawns

5,000

1605.30

Prepared and preserved lobster

240

Growth Provisions Related to Table B.1

1. For each of the products listed in Table B.1, if more than 80 per cent of an origin quota assigned to a product is used during a calendar year, the origin quota allocation will be increased for the following calendar year. The increase will be 10 per cent of the origin quota assigned to the product in the previous calendar year. The growth provision will apply for the first time after the expiry of the first complete calendar year following the entry into force of this Agreement and will be applied for four consecutive years in total.

2. Any increase in the origin quota volume will be implemented in the first quarter of the subsequent calendar year. The importing Party shall notify the Party of export in writing if the condition in paragraph 1 is met, and if so, the increase in the origin quota and the date on which the increase is applicable. The Parties shall ensure that the increased origin quota and the date on which it becomes applicable are publicly available.

Review Provision Related to Table B.1

After the completion of the third calendar year following the entry into force of this Agreement, at the request of a Party, the Parties will engage in a discussion on possible revisions to this Section.

Section C – Textiles and Apparel

Table C.1 – Annual Quota Allocation for Textiles Exported from Canada to the European Union

Harmonized System classification

Product description

Annual quota for exports from Canada into the European Union (kilograms net weight, unless otherwise specified)

Sufficient production

5107.20

Yarn of combed wool, not put up for retail sale, containing less than 85 per cent by weight of wool

192,000

A change from any other heading.

5205.12

Cotton yarn not elsewhere specified or included, 85 per cent or more by weight of cotton, not put up for retail sale, single uncombed yarn, over 14 nm but not over 43 nm

1,176,000

A change from any other heading.

5208.59

Woven fabrics of cotton, 85 per cent or more cotton by weight, printed, other than plain weave, not elsewhere specified or included, weighing not over 200 g/m2

60,000 m²

A change from any other heading.

5209.59

Woven fabrics of cotton, 85 per cent or more cotton by weight, printed, other than plain weave, not elsewhere specified or included, weighing over 200 g/m2

79,000 m²

54.02

Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilaments of less than 67 decitex

4,002,000

A change from any other heading.

5404.19

Synthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm, not elsewhere specified or included

21,000

54.07

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04

4,838,000 m²

A change from any other heading; or
Printing or dyeing, accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the non-originating fabric does not exceed 47.5 per cent of the transaction value or ex-works price of the product.

5505.10

Waste (including noils, yarn waste and garnetted stock), of synthetic fibres

1,025,000

A change from any other heading.

5513.11

Woven fabrics of polyester staple fibres, under 85 per cent (wt.) of such fibres, unbleached or bleached, plain weave, mixed mainly or solely with cotton, not over 170 g/m2

6,259,000 m²

A change from any other heading.

56.02

Felt, whether or not impregnated, coated, covered or laminated

583,000

A change from any other chapter.

56.03

Nonwovens (of textile materials), whether or not impregnated, coated, covered or laminated

621,000

57.03

Carpets and other textile floor coverings, tufted, whether or not made-up

196,000 m²

58.06

Narrow woven fabrics, other than goods of heading 58.07 (other than labels, badges and similar articles, in the piece etc.); narrow fabrics consisting of warp without weft assembled by means of an adhesive

169,000

A change from any other heading.

5811.00

Quilted textile products in the piece (one or more layers assembled with padding by stitching etc.), other than embroidery of heading 58.10

12,000 m²

A change from any other heading.

59.03

Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02

1,754,000 m²

A change from any other chapter, provided that the value of the non-originating fabric does not exceed 60 per cent of the transaction value or ex-works price of the product.

5904.90

Floor coverings, consisting of a coating or covering applied on a textile backing, whether or not cut to shape, excluding linoleum

24,000 m²

59.06

Rubberized textile fabrics, other than those of heading 59.02

450,000

5907.00

Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like

2,969,000 m²

59.11

Textile products and articles for specified technical uses

173,000

60.04

Knitted or crocheted fabrics of a width exceeding 30 cm, containing by weight 5 per cent or more elastomeric yarn or rubber thread, other than those of heading 60.01

25,000

A change from any other heading; or
Printing or dyeing, accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the non-originating fabric does not exceed 47.5 per cent of the transaction value or ex-works price of the product.

60.05

Warp knit fabrics (including those made on galloon knitting machines), other than those of heading 60.01 to 60.04

16,000

60.06

Knitted or crocheted fabrics, not elsewhere specified or included

24,000

63.06

Tarpaulins, awnings, sunblinds, tents, sails for boats, sailboards or landcraft, and camping goods, of textile materials

124,000

A change from any other chapter.

63.07

Made-up articles of textile materials, not elsewhere specified or included

503,000

m2 = metres squared

Table C.2 – Annual Quota Allocation for Apparel Exported from Canada to the European Union

Harmonized System classification

Product description

Annual quota for exports from Canada into the European Union (units, unless otherwise specified)

Sufficient productionFootnote 11

6101.30

Men's or boys' overcoats, car coats, capes, cloaks, anoraks, ski-jackets, and similar articles of manmade fibres, knitted or crocheted

10,000

A change from any other chapter, provided that the product is both cut (or knit to shape) and sewn or otherwise assembled in the territory of a Party; or
A change to a good knit to shape, for which no sewing or other assembly is required, from any other chapter.

6102.30

Women's or girls' overcoats, car coats, capes, cloaks, anoraks, ski-jackets and similar articles of manmade fibres, knitted or crocheted

17,000

61.04

Women's or girls' suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, etc. (no swimwear), knitted or crocheted

535,000

6106.20

Women's or girls' blouses and shirts of manmade fibres, knitted or crocheted

44,000

6108.22

Women's or girls' briefs and panties of manmade fibres, knitted or crocheted

129,000

6108.92

Women's or girls' negligees, bathrobes, dressing gowns and similar articles of manmade fibres, knitted or crocheted

39,000

6109.10

T-shirts, singlets and other vests, of cotton, knitted or crocheted

342,000

6109.90

T-shirts, singlets and other vests, of textile materials not elsewhere specified or included, knitted or crocheted

181,000

61.10

Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted

478,000

6112.41

Women's or girls' swimwear of synthetic fibres, knitted or crocheted

73,000

61.14

Garments not elsewhere specified or included, knitted or crocheted

90,000 kilograms

61.15

Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example stockings for varicose veins) and footwear without applied soles, knitted or crocheted

98,000 kilograms

62.01

Men's or boys' overcoats car coats, capes, cloaks, anoraks (including ski-jackets), windcheaters, wind-jackets and similar articles, not knitted or crocheted, other than those of heading 6203

96,000

62.02

Women's or girls' overcoats, car coats, capes, cloaks, anoraks (including ski-jackets), windcheaters, wind-jackets and similar articles, not knitted or crocheted, other than those of heading 6204

99,000

62.03

Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear), not knitted or crocheted

95,000

62.04

Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), not knitted or crocheted

506,000

62.05

Men's or boys' shirts, not knitted or crocheted

15,000

62.06

Women's or girls' blouses, shirts and shirt-blouses, not knitted or crocheted

64,000

6210.40

Men's or boys' garments, made up of fabrics of heading 59.03, 59.06 or 59.07, not elsewhere specified or included, not knitted or crocheted

68,000 kilograms

6210.50

Women's or girls' garments, made up of fabrics of heading 59.03, 59.06 or 59.07, not elsewhere specified or included, not knitted or crocheted

30,000 kilograms

62.11

Track suits, ski-suits and swimwear, other garments not elsewhere specified or included, not knitted or crocheted

52,000 kilograms

6212.10

Brassieres, whether or not knitted or crocheted

297,000

6212.20

Girdles and panty girdles, whether or not knitted or crocheted

32,000

6212.30

Corselettes, whether or not knitted or crocheted

40,000

6212.90

Braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crocheted

16,000 kilograms

Table C.3 – Annual Quota Allocation for Textiles Exported from the European Union to Canada

Harmonized System classification

Product description

Annual quota for exports from the European Union into Canada (kilograms, unless otherwise specified)

Sufficient production

5007.20

Woven fabrics containing 85 per cent or more by weight of silk or of silk waste other than noil silk

83,000 m2

Weaving.

5111.30

Woven fabrics containing predominantly, but less than 85 per cent by weight of carded wool or carded fine animal hair, mixed mainly or solely with man-made staple fibres

205,000 m2

Weaving.

51.12

Woven fabrics of combed wool or of combed fine animal hair

200,000

Weaving.

5208.39

Woven fabrics of cotton, containing 85 per cent or more cotton by weight and weighing not more than 200 g/m², dyed, excluding those in three-thread or four-thread twill, which includes cross twill, and plain woven fabrics

116,000 m2

Weaving.

5401.10

Sewing thread of synthetic filaments, whether or not put up for retail sale

18,000

Extrusion of man-made filament yarn whether or not accompanied by spinning; or
Spinning.

5402.11

Synthetic filament yarn, not put up for retail sale, high tenacity yarn of aramids

504,000

Extrusion of man-made filament yarn whether or not accompanied by spinning; or
Spinning.

54.04

Synthetic monofilament of 67 decitex or more and with a cross sectional dimension of no more than 1 mm; strip and the like, (for example, artificial straw), of synthetic textile material, with an apparent width of no more than 5 mm

275,000

Extrusion of man-made filament yarn whether or not accompanied by spinning; or
Spinning.

54.07

Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04

636,000

Weaving.

56.03

Nonwovens, whether or not impregnated, coated, covered or laminated, not elsewhere specified or included

1,629,000

Any non-woven process including needle punching.

5607.41

Binder or baler twine, of polyethylene or polypropylene

813,000

Any non-woven process including needle punching.

5607.49

Twine, cordage, ropes and cables of polyethylene or polypropylene, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics (excluding binder or baler twine)

347,000

Any non-woven process including needle punching.

5702.42

Carpets and other floor coverings, of man-made textile materials, woven, not tufted or flocked, of pile construction, made up (excluding kelem, schumacks, karamanie and similar hand-woven rugs)

187,000 m2

Weaving; or
Use of any non-woven process including needle punching.

5703.20

Carpets and other floor coverings, of nylon or other polyamides, tufted whether or not made up

413,000 m2

Weaving; or
Use of any non-woven process including needle punching.

5704.90

Carpets and other floor coverings, of felt, not tufted or flocked, whether or not made-up (excluding floor tiles with an area of no more than 0.3 m²)

1,830,000

Weaving; or
Use of any non-woven process including needle punching.

59.03

Textile fabrics impregnated, coated, covered or laminated with plastics (excluding tyre cord fabric of high-tenacity yarn of nylon or other polyamides, polyesters or viscose rayon)

209,000

Weaving; or
Coating, flocking, laminating or metalising, in each case accompanied by at least two other main preparatory finishing operations (such as calendering, shrinking resistance processing) confer origin provided that at least 52.5 per cent value was added based on the transaction value or ex-work price of product

5904.10

Linoleum, whether or not cut to shape

61,000 m2

Weaving; or
Coating, flocking, laminating or metalising, in each case accompanied by at least two other main preparatory finishing operations (such as calendering, shrinking resistance processing) confer origin provided that at least 52.5 per cent value was added based on ex-work price of product.

5910.00

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

298,000

Manufacturing from yarn or waste fabrics or rags of heading 63.10;
Weaving; or
Coating, flocking, laminating or metalising, in each case accompanied by at least two other main preparatory finishing operations (such as calendering, shrinking resistance processing) confer origin provided that at least 52.5 per cent value was added based on ex-work price of product.

59.11

Textile products and articles, for technical uses, specified in note 7 to Chapter 59

160,000

Manufacturing from yarn or waste fabrics or rags of heading 63.10;
Weaving; or
Coating, flocking, laminating or metalising, in each case accompanied by at least two other main preparatory finishing operations (such as calendering, shrinking resistance processing) confer origin provided that at least 52.5 per cent value was added based on ex-work price of product.

6302.21

Bed linen, printed, of cotton, not knitted or crocheted

176,000

Cutting of fabric and making up; or
Use of any non-woven process including needle punching accompanied by making up (including cutting).

6302.31

Bed linen (other than printed) of cotton, not knitted or crocheted

216,000

Cutting of fabric and making up;
Use of any non-woven process including needle punching accompanied by making up (including cutting);or
Making up preceded by printing.

6302.91

Toilet linen and kitchen linen of cotton (excluding of terry towelling or similar terry fabrics), floor-cloths, polishing-cloths, dish-cloths and dusters

20,000

Use of any non-woven process including needle punching accompanied by making up (including cutting);
Cutting of fabric and making up; or
Making up preceded by printing.

Table C.4 – Annual Quota Allocation for Apparel Exported from the European Union to Canada

Harmonized System classification

Product description

Annual quota for exports from the European Union into Canada (units, unless otherwise specified)

Sufficient productionFootnote 12

6105.10

Men's or boys' shirts of cotton, knitted or crocheted (excluding nightshirts, t-shirts, singlets and other vests)

46,000

Cutting of fabric and making up.

61.06

Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted (excluding t-shirts and vests)

126,000

Cutting of fabric and making up.

61.09

T-shirts, singlets and other vests, knitted or crocheted

722,000

Cutting of fabric and making up.

61.10

Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted (excluding wadded waistcoats)

537,000

Cutting of fabric and making up; or
Knitting to shape for products for which no sewing or other assembly is required.

61.14

Other garments not elsewhere specified or included, knitted or crocheted

58,000 kilograms

Cutting of fabric and making up; or
Knitting to shape for products for which no sewing or other assembly is required.

61.15

Pantyhose, tights, stockings, socks and other hosiery, including graduated compression hosiery (for example, stockings for varicose veins) and footwear without applied soles, knitted or crocheted (excluding for babies)

1,691,000 pairs

Cutting of fabric and making up; or
Knitting to shape for products for which no sewing or other assembly is required.

6202.11

Women's or girls' overcoats, raincoats, carcoats, capes, cloaks and similar articles of wool or fine animal hair, not knitted or crocheted

15,000

Cutting of fabric and making up.

6202.93

Women's or girls' anoraks, windcheaters, wind jackets and similar articles, of man-made fibres (not knitted or crocheted)

16,000

Cutting of fabric and making up.

6203.11

Men's or boys' suits of wool or fine animal hair

39,000

Cutting of fabric and making up.

6203.12-6203.49

Men's or boys' suits (excluding wool or fine animal hair), ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (excluding knitted or crocheted, and swimwear)

281,000

Cutting of fabric and making up.

62.04

Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (excluding knitted or crocheted and swimwear)

537,000

Cutting of fabric and making up.

6205.20

Men's or boys' shirts of cotton, not knitted or crocheted

182,000

Cutting of fabric and making up.

62.10

Garments made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07 (excluding knitted or crocheted, and babies' garments)

19,000

Cutting of fabric and making up.

62.11

Tracksuits, ski suits, swimwear and other garments, not elsewhere specified or included (excluding knitted or crocheted)

85,000 kilograms

Cutting of fabric and making up.

62.12

Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, of all types of textile materials, whether or not elasticated, including knitted or crocheted (excluding belts and corselets made entirely of rubber)

26,000 dozens

Cutting of fabric and making up.

Growth Provisions Related to Tables C.1, C.2, C.3 and C.4

1. For each of the products listed in Tables C.1, C.2, C.3 and C.4, if more than 80 per cent of an origin quota assigned to a product is used during a calendar year, the origin quota allocation will be increased for the following calendar year. The increase will be 3 per cent of the origin quota assigned to the product in the previous calendar year. The growth provision will apply for the first time after the expiry of the first complete calendar year following the entry into force of this Agreement. The annual origin quota allocations may be increased during a period of up to ten years.

2. Any increase in the origin quota volume will be implemented in the first quarter of the subsequent calendar year. The importing Party shall notify the Party of export in writing if the condition in paragraph 1 is met, and if so, the increase in the origin quota and the date on which the increase is applicable. The Parties shall ensure that the increased origin quota and the date on which it becomes applicable are publicly available.

Review Provision Related to Tables C.1, C.2, C.3 and C4

At the request of a Party, the Parties shall meet to revise the product coverage quantities of the quota allocations based on developments in the relevant markets and sectors. The Parties may recommend revisions to the Committee on Trade in Goods.

Section D – Vehicles

Table D.1 – Annual Quota Allocation for Vehicles Exported from Canada to the European Union

Harmonized System classification

Product description

Sufficient production

Annual quota for exports from Canada into the European Union (units)

8703.21

Other vehicles, with spark-ignition internal combustion reciprocating piston engine: of a cylinder capacity not exceeding 1,000 cc

Production in which the value of all non-originating materials used does not exceed:
(a)  70 per cent of the transaction value or ex-works price of the product; or
(b)  80 per cent of the net cost of the product.

100,000

8703.22

Other vehicles, with spark-ignition internal combustion reciprocating piston engine: of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc

8703.23

Other vehicles, with spark-ignition internal combustion reciprocating piston engine: of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc

8703.24

Other vehicles, with spark-ignition internal combustion reciprocating piston engine: of a cylinder capacity exceeding 3,000 cc

8703.31

Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel): of a cylinder capacity not exceeding 1,500 cc

8703.32

Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel): of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc

8703.33

Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel): of a cylinder capacity exceeding 2,500 cc

8703.90

Other

Note 1

The Parties agree to apply cumulation with the United States according to the following provisions:

Provided that there is a Free Trade Agreement in force between each Party and the United States consistent with the Parties' WTO obligations and the Parties reach agreement on all the applicable conditions, any material of Chapter 84, 85, 87 or 94 of the Harmonized System originating in the United States used in the production of a product of subheading 8703.21 through 8703.90 of the Harmonized System in Canada or the European Union will be considered as originating. Without prejudice to the outcome of the free trade negotiations between the European Union and the United States, the discussions on the applicable conditions will include consultations to ensure consistency between the calculation method agreed between the European Union and the United States and the method applicable under this Agreement for products of Chapter 87, if necessary.

Accordingly Table D.1 will cease to apply one year following the entry into application of such cumulation.

The application of cumulation and deletion of Note 1 will be published in the Official Journal of the European Union for information purposes.

Review Provision

If seven years after entry into force of this Agreement, cumulation with the United States has not yet entered into force, upon the request of a Party, both Parties shall meet to review these provisions.

Alternative Product-Specific Rules of Origin for Products of heading 87.02

For products of heading 87.02 exported from Canada to the European Union, the following rule of origin applies as an alternative to the rule of origin provided in Annex 5:

A change from any other heading, except from heading 87.06 through 87.08; or

A change from within this heading or heading 87.06 through 87.08, whether or not there is a change from any other heading, provided that the value of non-originating materials of this heading or heading 87.06 through 87.08 does not exceed 50 per cent of the transaction value or ex-works price of the product.

This rule of origin will apply to the enterprises located in Canada and their successors and assigns producing products of heading 87.02 in Canada, as of the conclusion of negotiations on 1 August 2014.

Note 2

The Parties agree to apply cumulation with the United States according to the following provisions:

Provided that there is a Free Trade Agreement in force between each Party and the United States consistent with the Parties' WTO obligations and the Parties reach agreement on all the applicable conditions, any material of Chapter 84, 85, 87 or 94 of the Harmonized System originating in the United States used in the production of a product of heading 87.02 of the Harmonized System in Canada or the European Union will be considered as originating.

Accordingly, the alternative Product-Specific Rules of Origin for products of heading 87.02 will cease to apply one year following the entry into application of such cumulation.

The application of cumulation and deletion of Note 2 will be published in the Official Journal of the European Union for information purposes.

Annex 6 – Joint declaration concerning rules of origin for textiles and apparel

1. Under this Agreement, trade in textiles and apparel between the Parties is based on the principle that double transformation confers origin, as reflected in Annex 5 (Product-specific rules of origin) of the Protocol on rules of origin and origin procedures.

2. Nevertheless, for a number of reasons, including the absence of a negative cumulative effect on the producers of the EU, the Parties agree to derogate from paragraph 1 by providing for limited, reciprocal origin quotas for textiles and apparel. These origin quotas are expressed in terms of volumes classified by product category, and includes considering dyeing as equivalent to printing, for a limited and clearly identified range of product categories.

3. The Parties affirm that these origin quotas, which are exceptional, will be applied in strict adherence to the Protocol on rules of origin and origin procedures.

Annex 7 – Joint declarations concerning the principality of Andorra and the Republic of San Marino

Joint declaration concerning the principality of Andorra

1. Products originating in the Principality of Andorra falling within Chapter 25 to 97 of the Harmonized System shall be accepted by Canada as originating in the European Union within the meaning of this Agreement, provided that the customs union established by Council Decision 90/680/EEC of 26 November 1990 on the conclusion of an agreement in the form of an exchange of letters between the European Economic Community and the Principality of Andorra remains in force.

2. The Protocol on rules of origin and origin procedures shall apply mutatis mutandis for the purpose of defining the originating status of products referred to in paragraph 1 of this Joint Declaration.

Joint declaration concerning the Republic of San Marino

1. Products originating in the Republic of San Marino shall be accepted by Canada as originating in the European Union within the meaning of this Agreement, provided that these products are covered by the Agreement on Cooperation and Customs Union between the European Economic Community and the Republic of San Marino, done at Brussels on 16 December 1991, and that the latter remains in force.

2. The Protocol on rules of origin and origin procedures shall apply mutatis mutandis for the purpose of defining the originating status of the products referred to in paragraph 1 of this Joint Declaration.

Date Modified: