HS heading No:

Description of product

Working or processing carried out on non-originating materials that confers originating status

(1)

(2)

                       (3)                        or                  (4)

Chapter 01

Live animals

All the animals of  Chapter 1 used must be wholly obtained

Chapter 02

Meat and edible meat offal

Manufacture in which all the materials of Chapters 1 and 2  used must be wholly obtained

Chapter 03

Fish and crustaceans, molluscs and other aquatic invertebrates

Manufacture in which all the materials of Chapter 3 used must be wholly obtained

ex Chapter 04

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

Manufacture in which all the materials of Chapter 4 used must be wholly obtained

0403

Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

Manufacture in which:

-  all the materials of Chapter 4 used must be  wholly obtained;

-  any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating;

-  the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

ex Chapter 05

Products of animal origin, not elsewhere specified or included; except for:

Manufacture in which all the materials of Chapter 5 used must be wholly obtained

ex 0502

Prepared pigs', hogs' or boars' bristles and hair

Cleaning, disinfecting, sorting and straightening of bristles and hair

Chapter 06

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

Manufacture in which:

-  all the materials of Chapter 6 used must be wholly obtained;

-  the value of all the materials used does not exceed 50% of the ex-works price of the product

Chapter 07

Edible vegetables and certain roots and tubers

Manufacture in which all the materials of Chapter 7 used must be wholly obtained

Chapter 08

Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which:

-  all the fruit and nuts used must be wholly obtained;

-  the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product

ex Chapter 09

Coffee, tea, maté and spices; except for:

Manufacture in which all the materials of Chapter 9 used must be wholly obtained

0901

Coffee, whether or not roasted or decaffeinated;  coffee husks and skins; coffee substitutes containing coffee in any proportion

Manufacture from materials of any heading

0902

Tea, whether or not flavoured

Manufacture from materials of any heading

ex 0910

Mixtures of spices

Manufacture from materials of any heading

Chapter 10

Cereals

Manufacture in which all the materials of Chapter 10 used must be wholly obtained

ex Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten; except for:

Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be wholly obtained

ex 1106

Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713

Drying and milling of leguminous vegetables of heading No 0708

Chapter 12

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

Manufacture in which all the materials of Chapter 12 used must be wholly obtained

1301

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)

Manufacture in which the value of any materials of heading No 1301 used may not exceed 50% of the ex-works price of the product

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

-  Mucilages and thickeners, modified, derived from vegetable products

Manufacture from non-modified mucilages and thickeners

-  Other

Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Manufacture in which all the materials of Chapter 14 used must be wholly obtained

ex Chapter 15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

1501

Pig fat (including lard) and poultry fat, other than that of heading No. 0209 or 1503:

-  Fats from bones or waste

Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506

-  Other

Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207

1502

Fats of bovine animals, sheep or goats, other than those of heading No. 1503:

-  Fats from bones or waste

Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506

-  Other

Manufacture in which all the materials of Chapter 2 used must be wholly obtained

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:

-  Solid fractions

Manufacture from materials of any heading including other materials of heading No 1504

-  Other

Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained

ex 1505

Refined lanolin

Manufacture from crude wool grease of heading No 1505

1506

Other animals fats and oils and their fractions, whether or not refined, but not chemically modified:

-  Solid fractions

Manufacture from materials of any heading including other materials of heading No 1506

-  Other

Manufacture in which all the materials of Chapter 2 used must be wholly obtained

1507 to 1515

Vegetable oils and their fractions:

-  Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption

Manufacture in which all the materials used are classified within a heading other than that of the product

-  Solid fractions, except for that of jojoba oil

Manufacture from other materials of heading Nos. 1507 to 1515

-  Other

Manufacture in which all the vegetable materials used must be wholly obtained

1516

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared

Manufacture in which:

- all the materials of Chapter 2 used must be wholly obtained;

- all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516

Manufacture in which:

- all the materials of Chapters 2 and 4 used must be wholly obtained;

- all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used

Chapter 16

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

Manufacture from animals of Chapter 1. All the materials of Chapter 3 used must be wholly obtained

ex Chapter 17

Sugars and sugar confectionery; except for:

Manufacture in which all the materials used are classified within a heading other than that of the product

ex 1701

Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured

Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:

-  Chemically pure maltose and fructose

Manufacture from materials of any heading including other materials of heading No 1702

-  Other sugars in solid form, flavoured or coloured

Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

-  Other

Manufacture in which all the materials used must already be originating

ex 1703

Molasses resulting from the extraction or refining of sugar, flavoured or coloured

Manufacture in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

1704

Sugar confectionery (including white chocolate), not containing cocoa

Manufacture in which:

-  all the materials used are classified within a heading other than that of the product;

-  the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

Chapter 18

Cocoa and cocoa preparations

Manufacture in which:

-  all the materials used are classified within a heading other than that of the product;

-  the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

1901

Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos. 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:

- Malt extract

Manufacture from cereals of Chapter 10

- Other

Manufacture in which:

-  all the materials used are classified within a heading other than that of the product;

-  the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

-  Containing 20% or less by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained

-  Containing more than 20% by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which:

-  all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained;

-  all the materials of Chapters 2 and 3 used must be wholly obtained

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms

Manufacture from  materials of any heading except potato starch of heading No. 1108

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals, other than maize (corn) in grain form, or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included

Manufacture:

- from materials not classified within heading
No 1806;

- in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained;[1]

- in which the value of any materials of Chapter 17 used does not exceed 30% of the ex-works price of the product

1905

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

Manufacture from materials of any heading except those of Chapter 11

ex Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants; except for: