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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 products 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 03.02 Livers and roes of fish Manufacture from products of Chapter 3 15.04 Fats and oils, of fish and marine mammals, whether or not refined Manufacture from products of Chapter 3 ex 16.04 Prepared or preserved fish, including caviar and caviar subsitutes, excluding salmonidae, sardines, runny, bonits, mackerel and anchovies Manufacture from products of Chapter 3 16.05 Crustaceans and molluscs, prepared or preserved Manufacture from products of Chapter 3 ex 17.04 Sugar confectionery, not containing cocoa, 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 Prepared foods obtained by the swelling or roasting of cereals or cereals products (puffed rice, cornflakes and similar products) Manufacture from any product other than of Chapter 17 or in which the value of products of Chapter 17 used exceeds 30 % of the value of the finished product 19.06 Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper, and similar products Manufacture from products of Chapter 11 19.07 Bread, ships' biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit Manufacture from products of Chapter 11 19.08 Pastry, biscuits, cakes and other fine bakers' wares, whether or not containing cocoa in any proportion Manufacture from products of Chapter 11 ex 21.05 Soups and broths, in liquid, solid or powder form Manufacture from products of heading No 20.02 ex 22.02

Lemonade, flavoured spa waters and flavoured aerated waters, and other non-alcoholic beverages, not including fruit and vegetable juices falling within heading No 20.07, not containing milk or milkfats, containing sugar (sucrose or invert sugar); other 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;

— Naphthenic acids and their non-water-soluble salts, esters of naphthenic acids;

— Sulphonaphthenic acids and their non-water-soluble salts; esters of sulphonaphthenic acids;

— Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines, thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts;

— Mixed alkylbenzenes and mixed alkylnaphthalenes;

— Ion exchangers;

— Catalysts;

— Getters for vacuum tubes;

— Refractory cements or mortars and similar preparations;

— Alkaline iron oxide for the purification of gas;

—

Carbon (excluding that in artificial graphite of heading No 38.01) of metallo-graphite or other compounds, in the form of small plates, bars or other semi-manufactures Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product ex 39.02 Polymerization products Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 39.07 Articles of materials of the kinds described in headings Nos 39.01 to 39.06 Manufacture in which the value of the products used does not exceed 50 % of the value of the finished product 40.05 Plates, sheets and strip, of unvulcanized natural or synthetic rubber, other than smoked sheets and crepe sheets of heading No 40.01 or 40.02; granules of unvulcanized natural or synthetic rubber compounded ready for vulcanization; unvulcanized natural or synthetic rubber, compounded before or after coagulation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil), in any form, of a kind known as masterbatch