This Schedule consists of –
(a) A List comprising goods referred to in sub-paragraph (b) (ii) of paragraph 1 of
Article 84 of the Treaty (hereinafter referred to as “the List”);
(b) the Rules regarding Community Origin.
The application of the List is governed by the following general notes:
(i) In this List, where a tariff heading number is preceded by the word “ex”, only those products of that heading specified in the column headed “Product” are referred to. Descriptions of finished products and of materials are to be interpreted according to the relative Section and Chapter Notes of the Harmonised Commodity Description and Coding System (HS)and the General Rules for the Interpretation of the Harmonised System.
(ii) Four figure references of the type “04.02”,”17.04″, etc. are references to the headings of the Harmonised Commodity Description and Coding System (HS).
(iii) Where the condition to be complied with for any product does not prescribe the use of regional materials, it shall always be understood that materials imported from outside the Community or of undetermined origin may be used. If such materials are used in
a more advanced state of processing than that specified in the List, the finished product shall be ineligible for Community treatment.
- 1. For those products or industries where it would be impracticable for the producer physically to segregate materials of similar character but different origin used in the production of goods, such segregation may be replaced by an appropriate accounting system, which ensures that no more goods received Community tariff treatment, than would have been the case, if the producer had been able physically to segregate the
- Any such accounting system shall conform to such conditions as may be agreed upon by Member States concerned in order to ensure that adequate control measures will be applied.
- The expression “wholly produced” when used with reference to goods means: (a) mineral products extracted from the ground within the Community;
(b) vegetable products harvested within the Community;
(c) live animals born and raised within the Community;
(d) products obtained within the Community from live animals;
(e) products obtained by hunting or fishing conducted within the Community; (f) marine products taken from the sea by a vessel of a Member State;
(g) goods produced within the Community exclusively from one or both of the following –
(i) goods referred to in sub-paragraphs (a) to (f) and (h) and (i) of this paragraph;
(ii) goods containing no materials imported from outside the Community or of undetermined origin, or containing those materials but which would not be regarded as such under paragraph 1 of Rule 3;
and shall be taken to include –
(h) used articles fit only for the recovery of materials provided that they have been collected from users within the Community;
(i) scrap and waste resulting from manufacturing operations within the Community.
- Wherever in paragraph 1 of Article 84 of this Treaty goods are required to be wholly produced, the use of small quantities of preservatives, vitamins, colouring and similar materials imported from outside the Community or of undetermined origin shall not affect their eligibility for Community treatment as wholly produced.