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LIST A List of working or processing operations which result in a change of tariff heading without conferring the status of “originating” products on the product undergoing such operations, or conferring this status only subject to certain conditions Products obtained Working or processing that does not confer the status of originating products Working or processing that confers the status of originating products when the following conditions are met Customs Tariff heading No Description ex 17.04 Sugar confectionery, not containing coco3, excluding liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances Manufacture from other products of Chapter 17 the value of which exceeds 30 % of the value of the finished product ex 18.06

Chocolate and other food preparations containing cocoa, excluding products other than cocoa powder, not otherwise sweetened than by the addition of sucrose, ice-cream (not including ice-cream powder) and other ices, chocolate and chocolate goods, whether or not filled and sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa, in immediate packings of a net capacity of more than 500 g Manufacture from products of Chapter 17 the value of which exceeds 30 % of the value of the finished product 19.01 Malt extract Manufacture from products of heading No 11.07 19.02 Preparations of flour meal, starch or malt extract, of a kind used as infant food or for dietetic or culinary purposes, containing less than 50 % by weight of cocoa Manufacture from cereals and derivatives thereof, meat and milk, or in which the value of products of Chapter 17 used exceeds 30 % of the value of the finished product 19.03 Macaroni, spaghetti and similar products Manufacture from durum wheat 19.04 Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches Manufacture from potato starch 19.05

Manufacture from fruit juices or in which the value of products of Chapter 17 used exceeds 30% of the value of the finished product 22.06 Vermouths, and other wines of fresh grapes flavoured with aromatic extracts Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 ex 22.09 Spirits excluding rum, arrack, tafia, gin, whisky, vodka with an ethyl alcohol content of 45·2o or less and plum, pear or cherry brandy, containing eggs or egg yolk and/or sugar (sucrose or invert sugar) Manufacture from products of heading No 08.04, 20.07, 22.04 or 22.05 ex 28.13 Hydrobroric acid Manufacture from products of heading No 28.01 ex 28.19 Zinc oxide Manufacture from products of heading No 79.01 28.27 Lead oxides; red lead and orange lead Manufacture from products of heading No 78.01 ex 28.28 Lithium hydroxide Manufacture from products of heading No 28.42 ex 28.29 Lithium fluoride Manufacture from products of heading No 28.28 or 28.42 ex 28.30 Lithium chloride Manufacture from products of heading No 28.28 or 28.42 ex 28.33 Bromides Manufacture from products of heading No 28.01 or 28.13 ex 28.38 Aluminium sulphate

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 28.42 Lithium carbonate Manufacture from products of heading No 28.28 ex 29.02 Organic bromides Manufacture from products of heading No 28.01 or 28.13 ex 29.02 Trichlorodi (chloro-phenyl) ethane Transformation of ethanol into chloral and condensation of chloral with monochlorobenzene ex 29.35 Pyridine; alphapicoline; betapicoline; gammapicoline Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 29.35 Vinylpyridine Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 29.38 Nicotinic acid Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 30.03 Medicaments (including veterinary medicaments) Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 31.05 Other fertilizers; goods of the present chapter in tablets, lozenges and similar prepared forms or in packings of a gross weight not exceeding 10 kg

Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 32.06 Colour lakes Manufacture from materials of heading No 32.04 or 32.05 32.07 Other colouring matter; inorganic products of a kind used as luminophores Mixing of oxides or salts of Chapter 28 with extenders such as barium sulphate, chalk barium carbonate and satin white 33.02 Terpenic by-products of the deterpenation of essential oils Manufacture from products of heading No 33.01 33.05 Aqueous distillates and aqueous solutions of essential oils, including such products suitable for medicinal uses Manufacture from products of heading No 33.01 35.05 Dextrins and dextrin glues; soluble or roasted starches; starch glues Manufacture from maize or potatoes 37.01 Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or cloth Manufacture from products of heading No 37.02 37.02 Film in rolls, sensitized, unexposed, perforated or not Manufacture from products of heading No 37.01 37.04 Sensitized plates and film, exposed but not developed, negative or positive

Manufacture from products of heading No 37.01 or 37.02 38.11 Disinfectants, insecticides, fungicides, weed-killers, anti-sprouting products, rat poisons and similar products, put up in forms or packings for sale by retail or as preparations or as articles (for example, sulphur-treated bands, wicks and candles, fly-papers) Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.12 Prepared glazings, prepared dressings and prepared mordants, of a kind used in the textile, paper, leather or like industries Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.13 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding rods and electrodes Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product. ex 38.14

Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and similar prepared additives for mineral oils, excluding prepared additives for lubricants Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.15 Prepared rubber accelerators Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.17 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 38.18 Composite solvents and thinners for varnishes and similar products Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 38.19 Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included, excluding:

— Fusel oil and Dippel's oil;

—

Manufacture from chemical products or textile pulp 51.02 Monofil, strip (artificial straw and the like) and imitation catgut, of man-made fibre materials Manufacture from chemical products or textile pulp 51.03 Yarn of man-made fibres (continuous), put up for retail sale Manufacture from chemical products or textile pulp 51.04 Woven fabrics of man-made fibres (continuous), including woven fabrics of monofil or strip of heading No 51.01 or 51.02 Manufacture from chemical products or textile pulp 52.01 Metallized yarn, being textile yarn spun with metal or covered with metal by any process Manufacture from chemical products, from textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste, neither carded nor combed 52.02 Woven fabrics of metal thread or of metallized yarn, of a kind used in articles of apparel, as furnishing fabrics or the like Manufacture from chemical products, from textile pulp or from natural textile fibres, discontinuous man-made fibres or their waste 53.06 Yarn of carded sheep's or lambs' wool (woollen yarn), not put up for retail sale Manufacture from products of heading No 53.01 or 53.03 53.07

Yarn of combed sheep's or lambs' wool (worsted yarn), not put up for retail sale Manufacture from products of heading No 53.01 or 53.03 53.08 Yarn of fine animal hair (carded or combed), not put up for retail sale Manufacture from raw fine animal hair of heading No 53.02 53.09 Yarn of horsehair or of other coarse animal hair, not put up for retail sale Manufacture from raw coarse animal hair of heading No 53.02 or from raw horsehair of heading No 05.03 53.10 Yarn of sheep's or lambs' wool, of horsehair or of other animal hair (fine or coarse), put up for retail sale Manufacture from materials of heading Nos 05.03 and 53.01 to 53.04 53.11 Woven fabrics of sheep's or lambs' wool or of fine animal hair Manufacture from materials of heading Nos 53.01 to 53.05 53.12 Woven fabrics of coarse animal hair other than horsehair Manufacture from products of heading Nos 53.02 to 53.05 53.13 Woven fabrics of horsehair Manufacture from horsehair of heading No 05.03 54.03 Flax or ramie yarn, not put up for retail sale Manufacture from products of heading No 54.01 or 54.02, neither carded nor combed 54.04 Flax or ramie yarn, put up for retail sale

Manufacture from materials of heading No 54.01 or 54.02 54.05 Woven fabrics of flax or of ramie Manufacture from materials of heading No 54.01 or 54.02 55.05 Cotton yarn, not put up for retail sale Manufacture from materials of heading No 55.01 or 55.03 55.06 Cotton yarn, put up for retail sale Manufacture from materials of heading No 55.01 or 55.03 55.07 Cotton gauze Manufacture from materials of heading No 55.01, 55.03 or 55.04 55.08 Terry towelling and similar terry fabrics, of cotton Manufacture from materials of heading No 55.01, 55.03 or 55.04 55.09 Other woven fabrics of cotton Manufacture from materials of heading No 55.01, 55.03 or 55.04 56.01 Man-made fibres (discontinuous), not carded, combed or otherwise prepared for spinning Manufacture from chemical products or textile pulp 56.02 Continuous filament tow for the manufacture of man-made fibres (discontinuous) Manufacture from chemical products or textile pulp 56.03 Waste (including yarn waste and pulled or garnetted rags) of man-made fibres (continuous or discontinuous), not carded, combed or otherwise prepared for spinning Manufacture from chemical products or textile pulp 56.04