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Generalized System of Preferences. Handbook on the Scheme of Switzerland

Manual by UNCTAD, 2011

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This handbook provides a general explanation of the Swiss Generalized System of Preferences (GSP) to allow officials and users responsible or involved in GSP issues to gain a better understanding of the scheme. It is meant to serve as general guide to the Swiss GSP and not intended to provide legal advice.

Generalized System of Preferences


HANDBOOK ON THE SCHEME OF
SWITZERLAND


U N I T E D N AT I O N S C O N F E R E N C E O N T R A D E A N D D E V E L O P M E N T




1TITLE


Generalized System of Preferences


HANDBOOK ON THE SCHEME OF
SWITZERLAND


U N I T E D N AT I O N S C O N F E R E N C E O N T R A D E A N D D E V E L O P M E N T




ii HANDBOOK ON THE SCHEME OF SWITZERLAND


Copyright © United Nations, 2011
All rights reserved. Printed in Switzerland


UNCTAD/ITCD/TSB/Misc.28/Rev.2


DISCLAIMER


The designations employed and the presentation of the material in this publication do not imply the expression
of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any
country, territory, city or area or of its authorities, or concerning the delimitation of its frontiers or boundaries.


Material in this publication may be freely quoted or reprinted, but acknowledgement is requested, together with
a reference to the document number. A copy of the publication containing the quotation or reprinted should be
sent to the UNCTAD secretariat, Palais des Nations, 1211 Geneva 10, Switzerland.




iiiPREFACE iii


PREFACE


This handbook is a part of a series of publications aimed at helping exporters, producers and government
officials to utilize the trade opportunities available under the various Generalized System of Preferences (GSP)
schemes.


The series comprises the following publications:


Publications in the Generalized System of Preferences series


Handbook on the Scheme of Australia
(UNCTAD/ITCD/TSB/Misc.56)
Handbook on the Scheme of Canada
(UNCTAD/ITCD/TSB/Misc.66/Rev.1)
Handbook on the Scheme of the European Community
(UNCTAD/ITCD/TSB/Misc.25/Rev.3)
Handbook on the Scheme of Japan
(UNCTAD/ITCD/TSB/Misc.42/Rev.4)
Handbook on the Scheme of New Zealand
(UNCTAD/ITCD/TSB/Misc.48)
Handbook on the Scheme of Norway
(UNCTAD/ITCD/TSB/Misc.29/Rev.1)
Handbook on the Scheme of Switzerland
(Present volume)
Handbook on the Scheme of Turkey
(UNCTAD/ITCD/TSB/Misc.74)
Handbook on the Scheme of the United States of America
(UNCTAD/ITCD/TSB/Misc.58/Rev.2)
List of GSP Beneficiaries
(UNCTAD/ITCD/TSB/Misc.62/Rev.5)
AGOA: A Preliminary Assessment
(UNCTAD/ITCD/TSB/2003/1)
Quantifying the Benefits Obtained by Developing Countries from the GSP
UNCTAD/ITCD/TSB/Misc.52)
Trade Preferences for LDCs: An Early Assessment of Benefits and Possible Improvement
(UNCTAD/ITCD/TSB/2003/8)


For further information on the Trade Negotiations and Commercial Diplomacy Branch and its activities, please
contact:


Ms. Mina Mashayekhi
Head, Trade Negotiations and Commercial Diplomacy Branch
Division of International Trade in Goods and Services, and Commodities
United Nations Conference on Trade and Development
Palais des Nations
CH 1211 Geneva 10, Switzerland
Tel: +41 22 917 56 40
Fax: +41 22 917 00 44
E-mail: trade.negotiations@unctad.org
www.unctad.org/tradenegotiations


These publications are also available from http://www.unctad.org/gsp




iv HANDBOOK ON THE SCHEME OF SWITZERLAND


NOTES


This handbook has been prepared by the UNCTAD secretariat based on the information below:


• Federal Ordinance of 16 March 2007 (Etat 1 July 2011) on Preferential Tariff Rates for Developing Countries
(RS 632.911), and


• Federal Ordinance of 30 March 2011 on Rules of Origin for the Swiss Generalized System of Preferences
(RS 946.39)


These documents are available in German, French and Italian on the website of the Federal Authorities of the
Swiss Confederation, http://www.admin.ch/ch/f/rs/c946_39.html for the former and http://www.admin.ch/ch/f/rs/
c632_911.html for the latter.


This handbook provides a general explanation of the Swiss Generalized System of Preferences (GSP) to allow
officials and users responsible or involved in GSP issues to gain a better understanding of the scheme. It is
meant to serve as general guide to the Swiss GSP and not intended to provide legal advice.


In case of discrepancies between this handbook and the legal texts the latter shall prevail.


For further inquiries please contact:


Directorate General of Customs
Section Origin and Textiles
Monbijoustr. 40
3003 Bern
Switzerland
Tel: +41 (0) 31 322 65 11
Fax: +41 (0) 31 322 78 72
Email: zentrale.ozd-tarif@ezv.admin.ch




vCONTENTS


CONTENTS


Disclaimer .......................................................................................................................................................... ii


Preface ........................................................................................................................................................... iii


Notes ........................................................................................................................................................... iv


Contents ...........................................................................................................................................................v


Checklist: how to benefit from the Swiss GSP .................................................................................................. vi


1. Introduction .................................................................................................................................................. 1


2. General principles of the Swiss GSP ............................................................................................................. 1


2.1. Product coverage and preferential tariff rates ......................................................................................... 1


2.2. Beneficiary countries ............................................................................................................................. 2


2.3. Safeguard clause .................................................................................................................................. 2


2.4. Importance of notification ...................................................................................................................... 2


3. Rules of origin ............................................................................................................................................... 2


3.1. Wholly obtained products ...................................................................................................................... 3


3.2. Sufficient working or processing ............................................................................................................ 3


3.3. General tolerance rule ........................................................................................................................... 4


3.4. Insufficient working or processing .......................................................................................................... 4


3.5. Definition of “customs value” and “ex-works price” ................................................................................ 5


3.6. Unit of qualification for the purposes of determining origin ..................................................................... 5


3.7. Neutral elements ................................................................................................................................... 5


3.8. Temporary derogations for LDCs ........................................................................................................... 6


3.9. Cumulation of origin .............................................................................................................................. 6


4. Documentary evidence of origin .................................................................................................................... 9


4.1. Certificate of origin Form A .................................................................................................................. 10


4.2. Replacement of certificates ................................................................................................................. 10


4.3. Invoice declaration .............................................................................................................................. 10


4.4. Exemptions from proof of origin for small packages ............................................................................. 11


5. Administrative cooperation in case of doubt on the authenticity of a certificate of origin .............................. 11


Annexes
Annex 1. Beneficiaries of the Swiss GSP scheme ........................................................................................... 13


Annex 2. Product coverage and tariff reduction for agricultural products (Chapters 1-24)................................ 17


Annex 3. Product coverage and tariff reduction for industrial products (Chapters 25-97) ................................. 65


Annex4. List of working or processing required to be carried out on non-originating materials
in order that the product manufactured can obtain originating status ............................................... 67


Annex 5. Rules of origin: Documentary evidence .......................................................................................... 109




vi HANDBOOK ON THE SCHEME OF SWITZERLAND


CHECKLIST: HOW TO BENEFIT FROM THE SWISS GSP


Step 1: Establish the product’s tariff classification


Establish the correct tariff classification by consulting the Customs Tariff and identifying the tariff item number
based on the Harmonized System (HS) of the product intended for export to Switzerland.


Step 2: Check the product coverage
Find out whether your product is eligible for preference under the Swiss GSP. To do so, consult annexes 2 and
3: Product coverage.


Step 3: Assess the preferential margin
If your product is eligible for preferential treatment under the Swiss GSP, you should assess the preferential
margin to determine the price you can offer your buyer or importer.


Step 4: Comply with origin criteria
Make sure that your product complies with the rules of origin for the Swiss GSP.


Step 5: Check consignment conditions
Make sure that the consignment conditions specified are met.


Step 6: Prepare documentary evidence
The Swiss GSP requires one of the following papers as documentary evidence:


• Certificate of origin Form A;
• Replacement certificate of origin Form A endorsed by the Customs authorities of a member State of the


European Union (EU), Norway or Turkey1 on the basis of a certificate of origin, Form A issued by an approved
authority in the country of origin; or


• Invoice declaration.


When inputs originating in Switzerland are cumulated in the products concerned, a certificate EUR.1 must be
issued by the Swiss Customs authorities.


Step 7: If you have questions
For questions relating to tariff classification, duties, origin requirements, customs and administrative procedures,
contact the General Directorate of Swiss Customs authorities.




1EXPLANATORY NOTES


EXPLANATORY NOTES ON THE SWISS GSP SCHEME


1. Introduction


The Swiss Generalized System of Preferences (GSP) was first introduced on 1 March 1972, in compliance with
Switzerland’s intention to implement Resolution 21 (II) adopted by UNCTAD II in 1968.


The Swiss GSP covers all industrial goods and many agricultural products and provides preferential treatment in
the form of reduction of or exemption from duty. For least developed countries (LDCs) it covers all products and
provides duty-free quota-free access.


The Swiss GSP has been modified several times.2 Following the conclusion of the Uruguay Round of the General
Agreement on Tariffs and Trade (GATT), Switzerland undertook a thorough revision of its GSP, which had come
into force on 1 March 1997 for 10 years. In particular, for LDCs, duty-free market access was granted for all
industrial products, as well as an exemption from customs duties on most agricultural products. In addition, the
countries that could benefit from the Swiss GSP were reconsidered. On 1 January 2002, coverage for agricultural
products was further expanded for LDCs with two stages of tariff reduction on that date and 1 April 2004.


On 1 March 2007, the Swiss GSP was extended for an unlimited period through the prolongation in the form of
Federal Law of 9 October 1981 on the Granting of Tariff Preferences for Developing Countries RS 632.91; and
the introduction of Federal Ordinance of 16 March 2007 on Preferential Tariff Rates for Developing Countries
RS 632.911. This revision introduced duty-free quota-free (DFQF) market access for products originating from
LDCs, and since September 2009 all products originating from LDCs have DFQF market access. Furthermore,
the countries that could benefit from the Swiss GSP were reconsidered, and tariff preferences for agricultural
goods for all beneficiary countries were significantly enlarged.


On 1 May 2011, the revised Federal Ordinance on the rules of origin for the Swiss GSP entered into force,
providing origin criteria identical to those of the EU’s GSP for products of chapters 25-97 of the Harmonized
System (HS). Finally, the list of beneficiary countries and territories was modified on 1 July 2011.


2. General principles of the Swiss GSP


The Swiss GSP is designed to help increase and diversify exports of developing countries covering a vast range
of products and largely granting duty-free access. It should, however, be remembered that the Swiss market is
exacting and that quality is often more important than price. Furthermore, the Swiss market is relatively small.


2.1. Product coverage and preferential tariff rates


Developing countries: The revision of the Swiss GSP in 2007 and 2009 significantly enlarged preferences on
agricultural goods where largely duty-free quota-free market access applies. The industrial products are admitted
duty-free with the exception of textiles and clothing, for which preferential reductions of 50 per cent of the normal
rate are granted, and a few other products for which specific preferential reductions are granted.


LDCs and HIPC Countries: Switzerland grants DFQF access to all agricultural and industrial products originating
from LDCs. Also, Switzerland provides, on a temporary basis, the same DFQF treatment to products originating
from countries undergoing international debt relief and having not yet received full and irrevocable reduction
in debt. The current criterion is the participation in the Heavily Indebted Poor Countries (HIPC) Initiative. HIPC
countries are granted DFQF market access from the “pre-decision point”. After reaching “completion point”,
the regular GSP preferences shall again apply. HIPC countries with LDC status after the “completion point” still
benefit from DFQF market access due to their LDC status.


Tariff line information on product coverage and tariff reduction under the Swiss GSP is found in annexes 2 and 3.


2.2. Beneficiary countries


In principle, all developing countries are eligible for the Swiss GSP, with the exception of countries and territories that
have attained a high level of development. The list of beneficiary countries is based on objective criteria, namely




2 HANDBOOK ON THE SCHEME OF SWITZERLAND


the list of ODA recipients established by the Development Assistance Committee (DAC) of the Organization for
Economic Cooperation and Development (OECD). Countries and territories not on that list, or that have a free
trade agreement with Switzerland are excluded from the Swiss GSP. The definition of LDCs is used according to
the United Nations Economic and Social Council. Countries benefiting from the Swiss GSP are listed in annex 1.


2.3. Safeguard clause


In accordance with Article 8 of Federal Ordinance of 16 March 2007 on Preferential Tariff Rates for Developing
Countries, Switzerland may withdraw for a certain period the GSP preferences in respect of agricultural products
falling under HS chapters 1, 2, 4 to 8, 10 to12 and 15 to 17, in cases where there is a risk of domestic price
collapse due to the reasons such as unusual import increase, stagnation of domestic demand and increase in
domestic supply. For LDCs and HIPC countries, however, preferential treatment for developing countries instead
of DFQF treatment will be applied during the application of the safeguard clause. The necessity of safeguard
measures will be determined based on the criteria set by the Swiss government. The safeguard clause was
applied on sugar (HS 1701.9999) from developing countries (excluding LDCs) from 1st September to 31st
December 2007.


2.4. Importance of notification


An indispensable condition for the application of the Swiss GSP is that the government of the beneficiary country
notify the Swiss authorities of the names and addresses of the authorities, who are empowered to issue and
verify certificates of origin and to provide specimen impressions of stamps used by those authorities for that
purpose.


Notifications shall be made to the following address:


Directorate General of Customs
Section Origin and Textiles
Monbijoustr. 40
3003 Bern
Switzerland


3. Rules of origin


The Swiss GSP includes rules of origin which the products must comply with to qualify for GSP treatment.
The entry into force of the revised Federal Ordinance on Rules of Origin for the Swiss Generalized System of
Preferences on 1 May 2011,significantly simplified the rules of origin for the Swiss GSP and made them identical
to those of the EU for industrial products (HS chapter 25 to 97). Furthermore, LDC-specific rules of origin were
introduced for many products, making GSP benefits increasingly effective for LDCs. With respect to agricultural
products (HS chapters 1 to 24), the rules of origin are specific to the Swiss GSP and apply the method of
tariff heading change (HS 4-digit level) with the exception of four products, i.e. HS 1108 (starches), 1901 (malt
extract), 1904 (cereal products), and 1905 (bread, pastry, cakes). The origin requirements for the four agricultural
products are specified in the list of working and processing required, which is contained in annex 4.


In order to qualify for preferential tariff treatment in Switzerland, products sent from a beneficiary country to
Switzerland must:


(a) Be transported directly to Switzerland from the beneficiary country;


(b) Comply with the rules of origin laid down for those products by Switzerland; and


(c) Be accompanied by appropriate documentary evidence as to their origin.


To satisfy the rules of origin criterion, products have to be either wholly obtained in a beneficiary country or to
have undergone sufficient working or processing in that country. The detailed conditions and provisions that
products must fulfil to be granted preferential treatment are set out below.




3EXPLANATORY NOTES


3.1. Wholly obtained products


The following are considered as wholly obtained in a beneficiary country:


(a) Mineral products extracted from its soil or from its seabed;


(b) Vegetable products harvested there;


(c) Live animals born and raised there;


(d) Products obtained from live animals there;


(e) Products from slaughtered animals born and raised there;


(f) Products obtained by hunting or fishing conducted there;


(g) Products of aquaculture where the fish, crustaceans and molluscs are born and raised there;


(h) Products of sea fishing and other products taken from the sea by vessels flying the flag of the beneficiary
country or Switzerland;


(i) Products made on board its factory ships flying the flag of the beneficiary country or Switzerland,
exclusively from products referred to in point (h);


(j) Used articles collected there fit only for the recovery of raw materials;


(k) Waste and scrap resulting from manufacturing operations conducted there;


(l) Products extracted from the seabed or below the seabed, which is situated outside any territorial sea but
where it has exclusive exploitation rights;


(m) Goods produced there exclusively from products specified in points (a) to (l).


3.2. Sufficient working or processing


Goods with import content must undergo sufficient working or processing prescribed in the Swiss GSP rules of
origin. Annex 4 contains the list of working or processing required.


Agricultural products (HS Chapters 1-24)


For the purpose of the rules of origin, working or processing is considered to be sufficient when the goods
obtained become classified under a tariff heading of the Harmonized System3 (HS) other than that covering each
of the non-originating products used.


There are a few exceptions to this rule, i.e. HS 1108 (starches), 1901 (malt extract), 1904 (cereal products),
and 1905 (bread, pastry, cakes). For these products origin requirements are specified in the list of working or
processing required contained in annex 4.


Industrial products (HS Chapters 25-97)


For industrial products, the conditions set out in annex 4 must be fulfilled.


3.3. General tolerance rule


Under the general tolerance rule, non-originating materials which, according to the conditions set out in the
sufficient working or processing list (annex 4), are not to be used in the manufacture of a given product may
nevertheless be used, provided that their total value does not exceed 15 per cent of the ex-works price of the
products. The general tolerance rule does not apply to textiles and clothing products (HS chapters 50 to 63).


When an origin determining rule in the sufficient working or processing list specifies the maximum percentage of
the non-originating materials allowed, the total value of the non-originating materials used shall not exceed the
percentage given.




4 HANDBOOK ON THE SCHEME OF SWITZERLAND


Example of application of the general tolerance rule: A doll (classified HS 9502) will qualify if it is manufactured
from any imported materials which are classified in different headings. This means a manufacturer in a beneficiary
country is allowed to import raw materials, such as plastics, fabrics etc., which are classified in other headings of
the HS. But the use of doll’s parts (e.g. doll’s eyes) is not normally possible as these are classified in the same
heading (HS 9502). However, the tolerance rule allows the use of these parts if they amount to not more than 15
per cent of the doll’s value.


3.4. Insufficient working or processing


The following operations and processes are considered, on their own or in combination with each other, not to
be sufficient to confer origin whether or not the origin criterion was fulfilled by these operations and processes:


(a) Preserving operations to ensure that the products remain in good condition during transport and storage;


(b) Breaking-up and assembly of packages;


(c) Washing, cleaning; removal of dust, oxide, oil, paint or other coverings;


(d) Ironing or pressing of textiles and textile articles;


(e) Simple painting and polishing operations;


(f) Husking and partial or total milling of rice; polishing and glazing of cereals and rice;


(g) Operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;


(h) Peeling, stoning and shelling, of fruits, nuts and vegetables;


(i) Sharpening, simple grinding or simple cutting;


(j) Sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles);


(k) Simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple
packaging operations;


(l) Affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;


(m) Simple mixing of products, whether or not of different kinds; mixing of sugar with any material;


(n) Simple addition of water or dilution or dehydration or denaturation of products;


(o) Simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;


(p) A combination of two or more of the operations specified in points (a) to (o);


(q) Slaughtering of animals.


Operations and processes 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. However, chemical
reactions are not considered as simple mixing.


3.5. Definition of “customs value” and “ex-works price”


Where the list of working or processing required (annex 4) provides that goods obtained in a beneficiary country
are considered as originating there only if the value of the products worked or processed does not exceed a
given percentage of the value of the goods obtained, the values to be taken into consideration in determining
such a percentage are :


(a) For a product which has been used as material, the “customs value” at the time of importation. If this is
not known and can not be ascertained, the earliest ascertainable price paid for it in the country or territory
where manufacture takes place;


(b) For a product which has been produced in the country concerned, the “ex-works price” of the goods
obtained, minus any internal taxes which are, or may be, repaid when the product obtained is exported.




5EXPLANATORY NOTES


“Customs value” shall be understood to mean the customs value laid down in the 1994 Agreement on
Implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on Customs
Valuation).


“Ex-works price” means the price paid to the manufacturer in whose plant sufficient working or processing
has taken place. Where this has been carried out successively in two or more plants, the price to be taken into
account is that paid to the last manufacturer, provided the price includes the value of all the products used in
manufacture.


3.6. Unit of qualification for the purposes of determining origin


Each article in a consignment is considered separately. For the purpose of this rule:


(a) Where the HS specifies that a set of articles is to be classified under a single heading, such a set is treated
as one article; sets as defined in General Interpretative Rule 3 of the HS are regarded as originating when
all component articles are originating products. Nevertheless, when a set is composed of originating and
non-originating products, the set as a whole is regarded as originating provided that the value of the non-
originating articles does not exceed 15 per cent of the total value of the set;


(b) Tools, parts and accessories which are imported with a piece of equipment, machine, apparatus or
vehicle, and the price of which is included in that of the piece of equipment, etc., or for which no separate
charge is made, are considered as forming a whole with the piece of equipment, etc., provided that they
constitute the standard equipment normally included in the sale of an article of that kind.


Where, under General Interpretative Rule 5 of the HS, packaging is included with the product for classification
purposes, it shall be included for the purposes of determining origin.


3.7. Neutral elements


To determine where a product originates, it is not necessary to consider the origin of the following inputs used
in manufacturing:


(a) Energy and fuel;


(b) Facilities and equipment;


(c) Machinery and tools;


(d) Other goods which are not or are not supposed to be part of the final product.


3.8. Temporary derogations for LDCs


A temporary derogation from the rules of origin may be granted for LDCs, when so justified due to the reasons
such as development of existing industries or creation of new industries. For this purpose, the LDC concerned
shall submit to the Swiss Government a request for derogation together with the fullest possible information
justifying the request. The following, in particular, shall be taken into account when the request is considered:


(a) Cases where the application of existing rules of origin would significantly affect the ability of an existing
industry in the LDC concerned to continue its exports to Switzerland, in particular in cases where this
could lead to cessation of these activities;


(b) Specific cases where it can be clearly demonstrated that significant investments in an industry could be
deterred by application of the rules of origin; and


(c) The economic and social impact of the decision to be taken, especially in respect of employment.


In order to facilitate consideration of the request for derogation, the country making the request shall furnish the
fullest possible information on the points listed below in support of its request:




6 HANDBOOK ON THE SCHEME OF SWITZERLAND


(a) Description of the finished product;


(b) Nature and quantity of the materials originating in third countries;


(c) Manufacturing process;


(d) Value added;


(e) Number of employees in the company concerned;


(f) Anticipated volume of exports to Switzerland;


(g) Other possible sources of supply for raw materials; and


(h) Reasons for the duration requested.


The same rules apply to any justifiable request for an extension of derogation.


As of September 2011, no LDCs have temporary derogations of origin requirements.


3.9. Cumulation of origin


Cumulation means that in determining the origin of a product originating inputs in the countries which are
designated for cumulation can be considered as originating in a beneficiary country.


A. Cumulation with Switzerland: donor country content


Cumulation with the donor country (Switzerland) offers the possibility to use Swiss-originating inputs and to
consider them as originating in a GSP beneficiary country for the determination of origin. The aim of the donor
country content, which was introduced on 1 July 1996, is to increase industrial cooperation between firms in
Switzerland and in the beneficiary countries.


Products originating in Switzerland are considered as originating in a beneficiary country provided that the
working or processing carried out there goes beyond the minimal or insufficient processes described above.
Products are considered as originating in Switzerland if they were obtained entirely in Switzerland or underwent
sufficient working or processing discussed in 3 (b) above.


Example of donor country content


A Brazilian manufacturer of electrical toy trains (HS 9503) exports its products to Switzerland. The Swiss GSP
rule of origin for this product is “Manufacture from materials of any heading, except that of the product” or
“Manufacture in which the value of all the materials used does not exceed 70 per cent of the ex-works price of
the product”


Inputs used for manufacturing the electrical toy trains (HS9503) (Percentage)


Frame (HS 9503) originating in Malaysia 10%


Axles (HS 9503) originating in China 15%


Motor (HS 8501) originating in Chile 30%


Paint (HS 3176) originating in Switzerland 10%


Locomotive (HS 9503) originating in China 10%


Cars, other parts (HS 9503) originating in Brazil 10%


Labour originating in Brazil 10%


Profit originating in Brazil 5%
________________________________________________


Ex-works price 100%


Determination of origin




7EXPLANATORY NOTES


The Brazilian manufacturer cannot use the criterion “Manufacture from materials of any heading, except that of
the product”, as the inputs include those of HS 9503, and it exceeds the general tolerance level of 15 per cent
(Section 3.3). Thus, to meet the other origin requirements, non-originating inputs must not exceed 70 per cent.
Although the Brazilian originating content is 25 per cent, because of the provision allowing cumulation with donor
country content, paint originating in Switzerland can be cumulated as Brazilian content. The toy trains, therefore,
meet the origin requirements as the non-originating inputs represent 65 per cent of the ex-works price.


Administrative procedure required


The Swiss inputs must carry a proof of origin from the Swiss exporter, and they must be transported directly
between Switzerland and Brazil. The accepted proof of origin for the Swiss inputs is a EUR.1 certificate or an
invoice declaration (annex 5). For information on documentary requirements, see Section 4 below.


B. Cumulation with the EU, Norway or Turkey (concerning Turkey please refer to endnote 1)


The GSP beneficiary countries can cumulate originating materials from the EU, Norway or Turkey for the
determination of origin when they are further processed or incorporated into a product in that beneficiary
country. This cumulation is limited to industrial products of HS Chapters 25-97, and it aims at facilitating the
cooperation among enterprises in the beneficiary countries and the EU, Norway, Switzerland and Turkey.
Cumulation with the EU, Norway or Turkey is possible only when originating materials from these trading
partners are transported directly between them and the beneficiary countries.


Example of cumulation with the EU, Norway or Turkey (concerning Turkey please refer to endnote 1)


The Brazilian manufacturer of the electrical toy trains (HS 9503) changed the supplier of the paint from Switzerland
to Norway due to the cost advantage and the cumulation possibility. Also, the supplier of axles was changed from
China to Turkey to take advantage of the cumulation possibility.


Inputs used for manufacturing the electrical toy trains (HS9503) (Percentage)


Frame (HS9503) originating in Malaysia ................. 10%


Axles (HS9503) originating in Turkey ...................... 15%


Motor (HS8501) originating in Chile ........................ 30%


Paint (HS3176) originating in Norway ....................... 8%


Locomotive (HS9503) originating in China ............. 10%


Cars, other parts (HS9503) originating in Brazil ...... 10%


Labour originating in Brazil ..................................... 10%


Profit originating in Brazil .......................................... 7%
________________________________________________


Ex-works price ................................................... 100%


Determination of origin


In this case, the Brazilian originating content is 50 per cent because the axles and paint can be counted as
Brazilian originating due to the cumulation possibility with Norway and Turkey. The toy trains, therefore, meet the
origin requirements.


Administrative procedure required


The inputs from Switzerland, Norway, EU and Turkey must fulfil the GSP rules of origin and must be transported
directly from these countries. Export documentation to Brazil must include a proof of origin from the exporters
in Switzerland, Norway, the EU and Turkey. For more information on documentary requirements, see Section 4.


C. Regional cumulation




8 HANDBOOK ON THE SCHEME OF SWITZERLAND


Materials originating in one country of the regional group which are further worked or processed in another
beneficiary country of the same group are considered to originate in the latter country, provided that:


(a) The value added there is greater than the highest customs value of the materials used originating in any
one of the other countries of the regional group; and


(b) The working or processing carried out there is more than “insufficient working or processing” noted in
3.(d).


Products of chapters 50 to 63 and HS 6401 to 6405 are excluded from regional cumulation.


Regional groups wishing to apply the provisions of regional cumulation should make a request to the Swiss
government.


At present, only the Association of Southeast Asian Nations (ASEAN) has requested and been granted the
right to make use of the cumulation treatment set out above.5 Switzerland grants regional cumulation only to
the following ASEAN States: Cambodia, Indonesia, Laos, Malaysia, Myanmar, the Philippines, Thailand and
Vietnam. This means that Switzerland does not grant GSP preferential treatment in the following cases:


• a Certificate of Origin Form A or GSP Invoice declaration was issued in Brunei Darussalam or in Singapore;


• a Certificate of Origin Form A or GSP Invoice declaration bears the origin indication “Brunei-Darussalam”
or “Singapore”; or


• a subsequent verification of a Certificate of origin Form A or a GSP Invoice declaration issued in one of the
above mentioned eight ASEAN States has revealed that materials or products of “Brunei-Darussalam” or
“Singapore” origin were used in the manufacture of the product exported to Switzerland. However, this
applies only in cases where the material or product of “Brunei-Darussalam” or “Singapore” origin was
crucial for the fulfilment of the origin criterion applied to the exported product.


3.10. Direct consignment


To ensure that the GSP benefits are granted only to goods originating in the beneficiary countries, Switzerland
applies a direct consignment rule. Consequently, the Swiss GSP is applicable only for goods that are transported
directly from the beneficiary country to Switzerland. Transit of goods through other countries, however, is allowed
if certain conditions are met. The following shall be considered as transported directly from the beneficiary
country to Switzerland:


(a) Products transported from the beneficiary country to Switzerland without passing through the territory of
any other country, except in the case of the territory of the same regional group indicated in 3.i.(c);


(b) Products whose transport from the beneficiary country to Switzerland has involved transit through the
territory of one or more countries, with or without transhipment or temporary storage in such countries. This
is provided that the transport of the goods through third countries is justified for geographical reasons or
exclusively on account of transport requirements, that the goods remain under customs control in these
countries, and have not undergone any operation there other than unloading and loading or any operation
required to keep them in good condition;


(c) Products originally consigned from a beneficiary country to a member country of the EU, Norway or
Turkey (concerning Turkey, please refer to endnote 1) and then re-exported to Switzerland from that EU
country, Norway or Turkey are likewise regarded as transported directly to Switzerland from the beneficiary
country, provided that they have remained under customs control in the EU, Norway or Turkey and have
not undergone operations other than those referred to in subparagraph (b) above;


(d) Products transported through the pipeline in other countries.


As a proof that the conditions set out in subparagraphs (b) and (c) above are met, the documents required
include:




9EXPLANATORY NOTES


(1) A single transport document covering the passage from the exporting country through the country of
transit; or


(2) A certificate issued by the Customs authorities of the country of transit:


(i) Giving an exact description of the products;


(ii) Stating the dates of unloading and reloading of the products, and the names of the ships or the other
means of transport used; and


(iii) Certifying the conditions under which the products have remained in the country of transit; or


(3) Any other documents that confirm that the conditions set out in subparagraphs (b) and (c) above have
been met. AQ


4. Documentary evidence of origin


The importers’ claim for GSP treatment has to be supported by documentary evidence of origin. Products
originating in a beneficiary country shall benefit from the GSP benefits on submission of:


(a) A certificate of origin Form A; or


(b) A replacement certificate of origin Form A issued by the Customs authorities of an EU State, Norway
or Turkey (concerning Turkey please refer to endnote 1) based on a Form A, endorsed by a
competent authority in the country of origin; or


(c) An invoice declaration.


When materials of Swiss origin are to be cumulated in a beneficiary country according to point 3.9.A. they must
be imported into the beneficiary country covered by either a movement certificate EUR.1 (annex 5) issued by the
Swiss Customs authorities or an invoice declaration made out by the exporter (annex 5).


4.1. Certificate of origin Form A


The claim for GSP treatment must be supported by the submission of a certificate of origin, Form A (annex
5) endorsed by a competent authority in the country of origin. It shall be issued in English or French. If it is
completed by hand, entries must be in ink and in capital letters. Each certificate shall measure 210 x 297 mm.
The paper used shall be white writing paper, sized, not containing mechanical pulp. It shall have a printed green
guilloche-pattern background making any falsification by mechanical or chemical means apparent to the eye.
Each certificate shall bear a serial number by which it can be identified. It is the responsibility of the relevant
authority of the exporting beneficiary country to ensure that the application form is duly completed.


If cumulation with Switzerland (Section 3.9A), the EU, Norway, or Turkey (concerning Turkey please refer to
endnote 1) (Section 3.9 B) has taken place, the following text must be included in Box 4 of Form A respectively:
“CUMUL SUISSE” or “SWISS CUMULATION”, “CUMUL UE” or “EU CUMULATION”, “CUMUL NORVÈGE” or
“NORWAY CUMULATION”, or “CUMUL TURQUIE” or “TURKEY CUMULATION”.


The certificate shall be endorsed by the competent authority of the beneficiary country if the products to be
exported originate in that country; when cumulation with Switzerland, the EU, Norway or Turkey (concerning
Turkey please refer to endnote 1) has taken place, the endorsement must be done on the basis of a EUR.1
certificate (annex 5) or invoice declaration (annex 5) referring to the cumulated materials.


A certificate of origin must be submitted to the Swiss Customs authorities within 10 months of its date of issue by
the competent authority. The Customs authorities may, however, accept a certificate after its expiration date, if the
delay is caused by reasons beyond control or due to exceptional circumstances. Also, the Customs authorities
may do so when the products have been presented to them before the expiry of the time limit.


A certificate of origin Form A may exceptionally be issued after exportation of the products to which it relates, if
it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances.
The duplicate issues should be marked “DELIVRÉ A POSTERIORI” or “ISSUED RETROSPECTIVELY” in box 4




10 HANDBOOK ON THE SCHEME OF SWITZERLAND


of Form A.


4.2. Replacement of certificates


The Swiss Customs authorities accept certificates of origin Form A endorsed by the Customs authorities of an
EU member State, Norway or Turkey (concerning Turkey please refer to endnote 1) on the basis of a certificate of
origin Form A issued by the competent authorities of the exporting beneficiary country, provided that the goods
have been transported to Switzerland as provided for in Section 3.10 above.


The Swiss Customs authorities may endorse a replacement certificate of origin Form A on the basis of a certificate
of origin, Form A, issued by the competent authorities of an exporting beneficiary country when goods are re-
exported into an EU member State, Norway or Turkey, provided that the goods have remained under customs
control in Switzerland and that the conditions of Section 3.10 above have otherwise been complied with.


In cases referred to in the above two paragraphs the Swiss Customs authorities may, upon request, send a copy
of the certificate of origin issued in the exporting beneficiary country to the relevant Customs authorities in the
country of destination for their use.


4.3. Invoice declaration


For the purpose of cumulation of materials originating in Switzerland, an approved exporter in Switzerland, who
is authorized by the Swiss custom authorities can make out an invoice declaration disregarding the value of the
consignment.


Any other exporter (in Switzerland or the beneficiary country) may make out an invoice declaration for a
consignment if the total value of the originating products does not exceed CHF 10,300 (ex-works price).


The invoice declaration as set out in annex 5 is a written origin statement from the exporter on the invoice and
needs not be endorsed by any authority. It must be made out in English or French and signed by the exporter. In
case of issue by an approved exporter in Switzerland as noted above, the exporter’s signature is not required.


If cumulation with Switzerland (Section 3.9 A), the EU, Norway or Turkey (Section 3.9 B) (concerning Turkey please
refer to endnote 1) has taken place, the following text must be included in the invoice declaration respectively:
“CUMUL SUISSE” or “SWISS CUMULATION”, “CUMUL UE” or “EU CUMULATION”, “CUMUL NORVÈGE” or
“NORWAY CUMULATION”, or “CUMUL TURQUIE” or “TURKEY CUMULATION”.


If the exporter of the products concerned is requested by the Customs authorities of Switzerland or of the
exporting country, the exporter must submit all the documents necessary to prove the authenticity of the origin
of the products.


4.4. Exemptions from proof of origin for small packages


A consignment of originating products which is sent from a beneficiary country as a small package from private
person to private person for personal use is granted exemption from customs duties without documentary
evidence of origin being required, provided that its importation is occasional and not for any commercial purpose
and on condition that the value of the consignment does not exceed CHF 900.


5. Administrative cooperation in case of doubt on the authenticity of a certificate of
origin Form A or invoice declaration


The correctness of certificates of origin Form A or invoice declarations may be subject to verification at any
time, either at random or whenever there is a reason to doubt the authenticity or the accuracy of the information
regarding the origin of the goods in question. For this purpose, the Swiss Customs authorities may return the cer-
tificate of origin Form A or the invoice declaration to the relevant authorities of the exporting beneficiary country.


Where verification has been requested, it shall be carried out and the results shall be communicated to the
Swiss Customs authorities within six months. These results must be such as to make it possible to determine
whether the certificate of origin Form A or the invoice declaration corresponds to the goods actually exported,




11EXPLANATORY NOTES


and whether these goods in fact qualify for the application of GSP treatment.


If there is no reply within six months of the date of the verification request, the Swiss Customs authorities would
send to the relevant authority of the exporting beneficiary country a second request.


If there is no reply within four months of the date of the second request, or if the reply does not contain sufficient
information to determine the authenticity of the document in question or the real origin of the products, the
preference treatment will be denied.


The exporter must keep the copies of Form A, EUR.1, invoice declaration and the proofs of the origin for at least
three years.


ENDNOTES


1 Cumulation with materials of Turkish origin and the issue or acceptance of replacement certificates of origin Form A for/
from Turkey shall be possible when the international legal basis - currently under preparation – exists


2 WTO documents, “Generalized System of Preferences - Notification by Switzerland”, WT/COMTD/N/7, 11 April 1997, WT/
COMTD/N/7Add.1, 24 May 2002, WT/COMTD/N/7/Add.2, 16 July 2004, and WT/COMTD/N/7/Add.3, 9 October 2009.


3 The Harmonized System is a classification system for goods comprising 21 sections, 96 chapters and over 1,200 headings (4-digit
level). Some headings are subdivided into subheadings (6-digit level) which are further subdivided into two-dash subheadings
(8-digit level). The Harmonized System includes over 5,000 separate categories of classification of goods. It is implemented by the
International Convention on the Harmonized Commodity Description and Coding System of 14 June 1983. It is now employed in
the customs tariffs and trade statistical nomenclature of over 120 countries.


4 For products of ex chapter 95 the exporter may choose between two origin criteria: either the above mentioned change of the
4-digit tariff heading or the 70% value criterion (please see Annex 4, “ex chapter 95”).


5 Singapore and Brunei Darussalam are excluded.






13ANNEX 1: BENEFICIARIES OF THE SWISS GSP SCHEME


Annex 1
BENEFICIARIES OF THE SWISS GSP SCHEME


List 1: Developing Countries and Territories


EUROPE
Bosnia-Herzegovina Montenegro
Kosovo


CIS-STATES
Armenia Moldova
Azerbaijan Tajikistan
Belarus Turkmenistan
Georgia Ukraine
Kazakhstan Uzbekistan
Kyrgyz Republic


AFRICA
Algeria Libya
Angola Madagascar
Benin Malawi
Burkina Faso Mali
Burundi Mauritius
Cameroon Mauritania
Cap Verde Mozambique
Central African Republic Niger
Comoros Nigeria
Chad Republic of Congo
Côte d’Ivoire Rwanda
Democratic Republic of Congo St. Helena
Djibouti Sao Tomé and Principe
Equatorial Guinea Senegal
Eritrea Seychelles
Ethiopia Sierra Leone
Gabon Somalia
Gambia Sudan
Ghana Tanzania
Guinea Togo
Guinea-Bissau Uganda
Kenya Zambia
Liberia Zimbabwe


ASIA
Afghanistan Maldives
Bahrain Mongolia
Bangladesh Myanmar
Bhutan Nepal
Cambodia Oman
China 1 Pakistan
India Philippines
Indonesia Saudi Arabia
Iraq Sri Lanka
Iran Syria
Korea (North) 2 Thailand
Laos Timor, East
Lebanon Vietnam
Malaysia Yemen




14 HANDBOOK ON THE SCHEME OF SWITZERLAND


AMERICA
Anguilla Guyana
Antigua and Barbuda Haiti
Argentina Honduras
Barbados Jamaica
Belize Montserrat
Bolivia Nicaragua
Brazil 3 Panama
Colombia Paraguay
Costa Rica St. Kitts and Nevis
Cuba St. Lucia
Dominica St. Vincent and Grenadines
Dominican Republic Suriname
Ecuador Trinidad and Tobago
El Salvador Uruguay
Grenada Venezuela
Guatemala


AUSTRALIA AND OCEANIA
Cook Islands Palau
Fiji Solomon Islands
Kiribati Samoa
Marshall Islands Tokelau
Micronesia Tonga
Nauru Tuvalu
Niue Island Vanuatu
Papua-New Guinea Wallis and Futuna Islands


List 2: Least Developed Countries (LDC Countries)


AFRICA
Angola Malawi
Benin Mali
Burkina Faso Mauritania
Burundi Mozambique
Central African Republic Niger
Chad Rwanda
Comoros Sao Tomé and Principe
Democratic Republic of Congo Sierra Leone
Djibouti Senegal
Equatorial Guinea Somalia
Eritrea Sudan
Ethiopia Tanzania
Gambia Togo
Guinea Uganda
Guinea-Bissau Zambia
Liberia
Madagascar


ASIA
Afghanistan Maldives
Bangladesh Myanmar
Bhutan Nepal
Cambodia Timor, East
Laos Yemen




15ANNEX 1: BENEFICIARIES OF THE SWISS GSP SCHEME


AMERICA
Haiti


AUSTRALIA AND OCEANIA
Kiribati Tuvalu
Solomon Islands Vanuatu
Samoa


List 3: Heavily Indebted Poor Countries (HIPCs)


Côte d’Ivoire Kyrgyz Republic
Chad Comoros
Democratic Republic of Congo Liberia
Eritrea Sudan
Guinea Somalia
Guinea-Bissau Togo


List 4: Countries excluded from the Swiss GSP due to graduation of
having FTA with Switzerland (as of 1 July 2011)


EUROPE
Albania Cyprus
Croatia Macedonia


AFRICA
Botswana South Africa
Egypt Swaziland
Lesotho Tunisia
Namibia


ASIA
Brunei Lebanon
Hong Kong Macao
Jordan Qatar
Korea (South) Singapore
Kuwait United Arab Emirates


AMERICA
Bahamas Mexico
Bermudas Peru
Chile




16 HANDBOOK ON THE SCHEME OF SWITZERLAND


ENDONTES


1 The preferential rates for goods of HS Chapters 50 to 64 (textiles and textile articles, footwear) and subdivision 9405.9912
(lampshades) of the Swiss Customs Tariff do not apply to goods originating in this country or territory. However, the goods
of headings Nos. 5001.0000, 5002.0000, ex subdivision 5007.2010 (pongee, habutai, honan, shantung, corah and similar
Far Eastern fabrics of pure silk, not mixed with silk noil or other silk waste or other textile materials), 5101.1100 /1900,
5201.0090, 5307.2000, 5310.1000/9000, 5607.1010, ex. 5608.9000 (jute and coir articles), 5701.1000 to 5703.9000,
5705.0000, 5805.0000, 6305.1000, ex. 6305.9000 (coir goods) are excluded from this exception.


2 The preferential rates for goods of HS Chapters 50 to 64 (textiles and textile articles, footwear) and subdivision 9405.9912
(lampshades) of the Swiss Customs Tariff do not apply to goods originating in this country or territory. However, the goods
of headings Nos. 5001.0000, 5002.0000, ex subdivision 5007.2010 (pongee, habutai, honan, shantung, corah and similar
Far Eastern fabrics of pure silk, not mixed with silk noil or other silk waste or other textile materials), 5101.1100 /1900,
5201.0090, 5307.2000, 5310.1000/9000, 5607.1010, ex. 5608.9000 (jute and coir articles), 5701.1000 to 5703.9000,
5705.0000, 5805.0000, 6305.1000, ex. 6305.9000 (coir goods) are excluded from this exception.


3 The preferential rates for the goods of subheadings Nos. 0901.1200/2200 (coffee) and heading 1701 (cane or beet sugar
and chemically pure sucrose, in solid form) of the Swiss Customs Tariff do not apply to goods originating in this country or
territory..




17ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


Annex 2


PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS
(CHAPTERS 1-24)


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


0101. Live horses, asses, mules and hinnies:


--Pure-bread breeding animals


1011 ---within the limits of the tariff quota (Q. No. 1) free


---other than pure-bred breeding animals:


9091 ---within the limits of the tariff quota (Q. No. 5) 10.00


9095 ---within the limits of the tariff quota (Q. No. 1) free


0102. Live bovine animals:


--other than pure-bred breeding animals


9011 ---within the limits of the tariff quota (Q. No. 5) 10.00


9091 ---within the limits of the tariff quota (Q. No. 2) free


0103. Live swine:


--other than pure-bred breeding animals, weighing < 50kg


9110 --- within the limits of the tariff quota (Q. No. 3) (breeding
animals)


33.00


9120 ---within the limits of the tariff quota (Q. No. 6) (for slaughter) 33.00


--other than pure-bred breeding animals, weighing 50kg/more


9210 --- within the limits of the tariff quota (Q. No. 3) (breeding
animals)


10.00


9220 ---within the limits of the tariff quota (Q. No. 6) (for slaughter) 10.00


0104. Live sheep and goats:


--Live sheep


1010 --- within the limits of the tariff quota (Q. No. 4) (breeding
animals)


5.00


1020 ---within the limits of the tariff quota (Q. No. 5) (for slaughter) 5.00
Fr./100kg gross


---Live goats


2010 --- within the limits of the tariff quota (Q. No. 4) (breeding
animals)


3.00


2020 ---within the limits of the tariff quota (Q. No. 5) (for slaughter) 3.00
Fr./100kg gross


0105. Live poultry, that is to say, fowls of the species Gallus
domesticus, ducks, geese, turkeys and guinea fowls:


free


9900 ---other than


Live fowls of species Gallus domesticus, weighing not >185g


Live turkeys, weighing not >185g


Live ducks/geese/guinea fowls, weighing not >185g




18 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


Live fowls of species Gallus domesticus, weighing > 185g


Live ducks/geese/turkeys/guinea fowls, weighing >185g


0201. Meat of bovine animals, fresh or chilled:


--Carcasses/half-carcasses of bovine animals, fresh/chilled


1011 ---within the limits of the tariff quota (Q. No. 5) 9.00


1091 ---within the limits of the tariff quota (Q. No. 5) 9.00


-- Meat of bovine animals, fresh/chilled (excl. of 0201.10),
bone-in


2011 ---within the limits of the tariff quota (Q. No. 5) 9.00


2091 ---within the limits of the tariff quota (Q. No. 5) 9.00


--Meat of bovine animals, fresh/chilled, boneless


3011 ---within the limits of the tariff quota (Q. No. 5) 9.00


3091 ---D469within the limits of the tariff quota (Q. No. 5) 9.00


0202. Meat of bovine animals, frozen:


--Carcasses/half-carcasses of bovine animals, frozen


1011 ---within the limits of the tariff quota (Q. No. 5) 9.00


1091 ---within the limits of the tariff quota (Q. No. 5) 9.00


--Meat of bovine animals, frozen (excl. of 0202.10), bone-in


2011 ---within the limits of the tariff quota (Q. No. 5) 9.00


2091 ---within the limits of the tariff quota (Q. No. 5) 9.00


--Meat of bovine animals, frozen, boneless


3011 ---within the limits of the tariff quota (Q. No. 5) 9.00


3091 ---within the limits of the tariff quota (Q. No. 5) 9.00


0203. Meat of swine, fresh, chilled or frozen:


--Carcasses/half-carcasses of swine, fresh/chilled


1110 ---of wild boar free


1191 ---within the limits of the tariff quota (Q. No. 6) 13.00


--Hams, shoulders & cuts thereof , fresh/chilled, bone-in


1210 ---of wild boar free


1291 ---within the limits of the tariff quota (Q. No. 6) 10.00


-- Meat of swine (excl. carcasses/half-carcasses/ hams/
shoulders & cuts thereof ), fresh/chilled


1910 ---of wild boar free


1981 ---within the limits of the tariff quota (Q. No. 6) 10.00


--Carcasses/half-carcasses of swine, frozen


2110 ---of wild boar free


2191 ---within the limits of the tariff quota (Q. No. 6) 13.00


--Hams, shoulders & cuts thereof , frozen, bone-in




19ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


2210 ---of wild boar free


2291 ---within the limits of the tariff quota (Q. No. 6) 10.00


-- Meat of swine (excl. carcasses/half-carcasses/ hams/
shoulders & cuts thereof ), frozen


2910 ---of wild boar free


2981 ---within the limits of the tariff quota (Q. No. 6) 10.00


0204. Meat of sheep or goats, fresh, chilled or frozen:


--Carcasses/half-carcasses of lamb, fresh/chilled


1010 ---within the limits of the tariff quota (Q. No. 5) 10.00


--Carcasses/half-carcasses of sheep (excl. lamb), fresh/chilled


2110 ---within the limits of the tariff quota (Q. No. 5) 10.00


-- Meat of sheep (excl. lamb & carcasses), fresh/chilled, bone-
in


2210 ---within the limits of the tariff quota (Q. No. 5) 10.00


--Meat of sheep (excl. lamb), fresh/chilled, boneless


2310 ---within the limits of the tariff quota (Q. No. 5) 10.00


--Carcasses/half-carcasses of lamb, frozen


3010 ---within the limits of the tariff quota (Q. No. 5) 10.00


--Carcasses/half-carcasses of sheep (excl. lamb), frozen


4110 ---within the limits of the tariff quota (Q. No. 5) 10.00


--Meat of sheep (excl. lamb & carcasses), frozen, bone-in


4210 ---within the limits of the tariff quota (Q. No. 5) 10.00


--Meat of sheep (excl. lamb), frozen, boneless


4310 ---within the limits of the tariff quota (Q. No. 5) 10.00


--Meat of goats, fresh/chilled/frozen


5010 ---within the limits of the tariff quota (Q. No. 5) 9.00


0205. Meat of horses, asses, mules or hinnies, fresh, chilled or
frozen:


--Meat of horses/asses/mules/hinnies, fresh/chilled/frozen


0010 Within the limits of the tariff quota (Q. No. 5) 9.00


0206. Edible offal of bovine animals, swine, sheep, goats, horses,
asses, mules or hinnies, fresh, chilled or frozen:


--Edible offal of bovine animals, fresh/chilled


1011 ---within the limits of the tariff quota (Q. No. 5) 9.00


1021 ---within the limits of the tariff quota (Q. No. 5) 9.00


1091 ---within the limits of the tariff quota (Q. No. 5) 9.00


--Tongues of bovine animals, frozen


2110 ---within the limits of the tariff quota (Q. No. 5) 40.00




20 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


--Livers of bovine animals, frozen


2210 ---within the limits of the tariff quota (Q. No. 5) 40.00


--Edible offal of bovine animals (excl. tongues & livers), frozen


2910 ---within the limits of the tariff quota (Q. No. 5) 40.00


--Edible offal of swine, fresh/chilled


3010 ---of wild boar free


3091 --within the limits of the tariff quota (Q. No. 5) 10.00


--Livers of swine, frozen


4110 ---of wild boar free


4191 ---within the limits of the tariff quota (Q. No. 5) 30.00


--Edible offal of swine (excl. liver), frozen


4910 ---of wild boar free


4991 ---within the limits of the tariff quota (Q. No. 5) 30.00


--Edible offal, n.e.s., fresh/chilled


8010 ---within the limits of the tariff quota (Q. No. 5) 9.00


--Edible offal, n.e.s., frozen


9010 ---within the limits of the tariff quota (Q. No. 5) 10.00


0207. Meat and edible offal, of the poultry of heading 01.05, fresh,
chilled or frozen:


-- Meat of fowls of species Gallus domesticus, not cut in
pieces, fresh/chilled


1110 ---within the limits of the tariff quota (Q. No. 6) 6.00


-- Meat of fowls of species Gallus domesticus, not cut in
pieces, frozen


1210 ---within the limits of the tariff quota (Q. No. 6) 15.00


--Cuts & edible offal of species Gallus domesticus, frozen


1481 ---within the limits of the tariff quota (Q. No. 6) 15.00


1491 ---within the limits of the tariff quota (Q. No. 6) 15.00


--Meat of turkeys, not cut in pieces, fresh/chilled


2410 ---within the limits of the tariff quota (Q. No. 6) 6.00


--Meat of turkeys, not cut in pieces, frozen


2510 ---within the limits of the tariff quota (Q. No. 6) 6.00


--Cuts & edible offal of turkey, frozen


2781 ---within the limits of the tariff quota (Q. No. 6) 15.00


2791 ---within the limits of the tariff quota (Q. No. 6) 30.00


-- Meat of ducks/geese/guinea fowls, not cut in pieces, fresh/
chilled


3211 ---within the limits of the tariff quota (Q. No. 6) 6.00


3291 ---within the limits of the tariff quota (Q. No. 6) 6.00




21ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


--Meat of ducks/geese/guinea fowls, not cut in pieces, frozen


3311 ---within the limits of the tariff quota (Q. No. 6) 15.00


3391 ---within the limits of the tariff quota (Q. No. 6) 15.00


--Fatty livers of ducks/geese/guinea fowls, fresh/chilled


3400 ---fatty livers, fresh or chilled 22.50


-- Meat & edible meat offal of ducks/geese/guinea fowls (excl.
of 0207.32-0207.34), frozen


3610 ---fatty livers free


3691 ---within the limits of the tariff quota (Q. No. 6) 30.00


0208. Other meat and edible meat offal, fresh, chilled or frozen:


-- Meat & edible meat offal of rabbits/hares, fresh/chilled/
frozen


1000 ---of rabbit or hare 15.00


--Meat & edible meat offal of primates, fresh/chilled/frozen


3000 ---of primates free


-- Meat & edible offal of reptiles, incl. snakes & turtles, fresh/
chilled/frozen


5000 ---of reptiles (including snakes and turtles) free


--Meat&edible meat offal, n.e.s., fresh/chilled/frozen


9010 ---of game animals free


9090 ---other free


0210. Meat and edible meat offal, salted, in brine, dried or smoked;
edible flours and meals of meat or meat offal:


-- Hams, shoulders & cuts thereof , of swine, salted/in brine/
dried/smoked, bone-in


1110 ---of wild boar free


1191 ---within the limits of the tariff quota (Q. No. 6) 75.00


-- Meat of swine (excl. hams/shoulders & cuts thereof & bellies
(streaky) & cuts thereof ), salted/in brine/dried/smoked


1910 ---of wild boar free


1991 ---within the limits of the tariff quota (Q. No. 6) 75.00


0301. Live fish:


--Live ornamental fish


1000 ---ornamental fish free


--Live eels (Anguilla spp.)


9200 ---eels (Anguilla spp.) free


--Live carp


9300 ---carp free


--Live fish(excl. of 0301.10-0301.95),n.e.s.


9910 ---freshwater fish free




22 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


0302. Fish, fresh or chilled, excluding fish fillets and other fish meat
of heading 03.04:


-- Salmonidae (excl. of 0302.11 & 0302.12; excl. fillets/other
fish meat of 03.04/livers & roes), fresh/chilled


1900 ---other free


-- Eels (Anguilla spp.), fresh/chilled (excl. fillets/other fish meat
of 03.04/livers & roes)


6600 ---eels (Anguilla spp.) free


-- Fish,n.e.s. in 03.02, fresh/chilled (excl. fillets/other fish meat
of 03.04/livers & roes).


6910 ---freshwater fish free


--Fish livers & roes, fresh/chilled


7000 ---livers and roes free


0303. Fish, frozen, excluding fish fillets and other fish meat of
heading 03.04:


-- Salmonidae (excl. of 0303.21 & 0303.22), frozen (excl. fillets/
other fish meat of 03.04/livers & roes)


2900 ---other free


-- Eels (Anguilla spp.), frozen (excl. fillets/other fish meat of
03.04/livers & roes)


7600 ---eels (Anguilla spp.) free


-- Fish (excl. of 0303.71 - 0303.78),n.e.s., frozen (excl. fillets/
other fish meat of 03.04/livers & roes)


7910 ---freshwater fish free


--Fish livers & roes, frozen


8000 ---livers and roes free


0304. Fish fillets and other fish meat (whether or not minced), fresh,
chilled or frozen:


-- Fish fillets&other fish meat (excl. of 0304.11-0304.12,
whether/not minced), fresh/chilled


1920 ---other freshwater fish free


-- Fish fillets&other fish meat (excl. of 0304.21-0304.92,
whether/not minced), frozen fillets


2910 ---trout free


2920 ---other freshwater fish free


0305. Fish, dried, salted or in brine; smoked fish, whether or not
cooked before or during the smoking process; flours, meals
and pellets of fish, fit for human consumption:


--Livers & roes of fish, dried/smoked/salted/in brine


2000 ---livers and roes, dried, smoked, salted or in brine free


--Fish fillets, dried/salted/in brine but not smoked




23ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


3010 ---of freshwater fish free


--Smoked fish (excl. of 0305.41 & 0305.42), incl. fillets


4910 ---freshwater fish free


-- Dried fish other than cod (Gadus morhua/ogac/
macrocephalus), whether/not salted but not smoked


5910 ---freshwater fish free


-- Fish other than herrings (Clupea harengus/pallasii), cod
(Gadus morhua/ogac/macrocephalus) & anchovies (Engraulis
spp.), salted (but not dried/smoked)/in brine


6910 ---freshwater fish free


0402. Milk and cream, concentrated or containing added sugar or
other sweetening matter:


-- Milk in powder/granules/other solid form, unsweetened, fat
content by weight >1.5%


2111 ---within the limits of the tariff quota (Q. No. 7) 25.00


--Milk & cream, concentrated (excl. in powder), unsweetened


9110 ---milk 5.00


0403. Buttermilk, curdled milk and cream, yogurt, 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:


--Yogurt


1010 ---containing cocoa free + vc*


1020 ---flavoured or containing added fruit or nuts free + vc


-- Buttermilk/curdled milk & cream/kephir & other fermented
/acidified milk & cream, whether/not concentrated/
sweetened/flavoured/containing fruit/nuts/cocoa


9031 ---flavoured or containing added fruit or nuts or cocoa free + vc


9041 ---within the limits of the tariff quota (Q. No. 7) free + vc


9049 ---other free + vc


9061 ---flavoured or containing added fruit or nuts or cocoa free + vc


9072 ---containing more than 3% by weight of milkfat free + vc


9079 ---other free + vc


0405. Butter and other fats and oils derived from milk; dairy spreads:


--Dairy spreads


2011 --- of a fat content, by weight, of 39 % or more but less than
75 %


free + vc


2091 --- of a fat content, by weight, of 39 % or more but less than 75 % free + vc


0406. Cheese and curd:


-- Fresh (unripened/uncured) cheese, incl. whey cheese, & curd


1010 ---Mascarpone, Ricotta Romana 6.00




24 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


1020 ---Mozzarella 8.00


1090 ---other 10.00


--Grated/powdered cheese, of all kinds


2010 ---semi-hard cheese 16.00


2090 ---other 16.00


--Processed cheese, not grated/powdered


3090 ---other 16.00


0407. Birds’ eggs, in shell, fresh, preserved or cooked:


--Birds’ eggs, in shell, fresh/preserved/cooked


0010 ---within the limits of the tariff quota (Q. No. 9) 3.00


0408. Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by
steaming or by boiling in water, moulded, frozen or otherwise
preserved, whether or not containing added sugar or other
sweetening matter:


-- Birds’ eggs, not in shell (excl. yolks), dried, whether/not
containing added sugar/other sweetening matter


9110 ---within the limits of the tariff quota (Q. No. 10) 16.00


-- Birds’ eggs, not in shell (excl. yolks), other than dried,
whether/not containing added sugar/other sweetening
matter


9910 ---within the limits of the tariff quota (Q. No. 11) 8.00


0409. Natural honey:


--Natural honey


0000 ---Natural honey


acacia honey 30.00


other 19.00


0504. Guts, bladders and stomachs of animals (other than fish),
whole and pieces thereof, fresh, chilled, frozen, salted, in brine,
dried or smoked:


-- Guts, bladders & stomachs of animals (other than fish),
whole & pieces thereof , fresh/chilled/frozen/salted/ in brine/
dried/smoked


0039 ---other free


0507. Ivory, tortoise-shell, whalebone and whalebone hair, horns, ant-
lers, hooves, nails, claws and beaks, unworked or simply prepared
but not cut to shape; powder and waste of these products:


--Ivory; ivory powder & waste


1000 ---ivory; ivory powder and waste free


0511. Animal products not elsewhere specified or included; dead
animals of Chapter 1 or 3, unfit for human consumption:


--Bovine semen




25ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


1010 ---within the limits of the tariff quota (Q. No. 12) free


0601. Bulbs, tubers, tuberous roots, corms, crowns and rhizomes,
dormant, in growth or in flower; chicory plants and roots other
than roots of heading 12.12:


-- Bulbs, tubers, tuberous roots, corms, crowns & rhizomes,
dormant


1010 ---tulips 17.00


1090 ---other free


-- Bulbs, tubers, tuberous roots, corms, crowns & rhizomes, in
growth/in flower; chicory plants & roots (excl. of 12.12)


2099 ---other free


0602. Other live plants (including their roots), cuttings and slips;
mushroom spawn:


--Unrooted cuttings & slips


1000 ---unrooted cuttings and slips free


--Roses, grafted/not, incl. their roots


4091 ---with bare roots 20.00


4099 ---other 20.00


--Live plants, n.e.s., incl. their roots; mushroom spawn


9011 ---vegetable seedlings and scions and turf in rolls free


9099 ---other free


0603. Cut flowers and flower buds of a kind suitable for bouquets
or for ornamental purposes, fresh, dried, dyed, bleached,
impregnated or otherwise prepared:


--Fresh roses


1110 ---within the limits of the tariff quota (Q. No. 13) free


--Fresh carnations


1210 ---within the limits of the tariff quota (Q. No. 13) free


--Fresh orchids


1310 ---within the limits of the tariff quota (Q. No. 13) 20.00


--Fresh chrysanthemums


1410 ---within the limits of the tariff quota (Q. No. 13) 20.00


-- Cut flowers & flower buds of a kind suit. for bouquets/
ornamental purposes(excl. of 0603.11-0603.14), fresh


1911 ---of ligneous plants 20.00


1919 ---other 20.00


-- Cut flowers & flower buds of a kind suit. for bouquets/
ornamental purposes, dried/dyed/bleached /impregnated/
othw. prepared


9090 ---other (bleached, dyed, impregnated, etc.) free




26 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


0604. Foliage, branches and other parts of plants, without flowers or
flower buds, and grasses, mosses and lichens, being goods of
a kind suitable for bouquets or for ornamental purposes, fresh,
dried, dyed, bleached, impregnated or otherwise prepared:


--Mosses & lichens


1090 ---other free


-- Foliage, branches & other parts of plants, without flowers/f
lower buds, & grasses, mosses & lichens, being goods of a
kind suit. for bouquets/ornamental purposes, fresh


9119 ---other free


-- Foliage, branches & other parts of plants, without flowers /
flower buds/grasses (excl. of 0604.10), being goods of a
kind suitable for bouquets/ornamental purposes, dried/dyed/
bleached/


9990 ---other (bleached, dyed, impregnated, etc.) free


0701. Potatoes, fresh or chilled:


--Seed potatoes, fresh/chilled


1010 ---within the limits of the tariff quota (Q. No. 14) free


--Potatoes other than seed potatoes, fresh/chilled


9010 ---within the limits of the tariff quota (Q. No. 14) 3.00


0702. Tomatoes, fresh or chilled:


--Tomatoes, fresh/chilled


0010 ---from October 21 to April 30 free


0020 ---from October 21 to April 30 free


0030 ---from October 21 to April 30 free


0090 ---from October 21 to April 30 free


0703. Onions, shallots, garlic, leeks and other alliaceous vegetables,
fresh or chilled:


--Onions & shallots, fresh/chilled


1011 ---from May 1 to June 30 free


1013 ---within the limits of the tariff quota (Q. No. 15) free


1020 ---from October 31 to March 31 free


1021 ---within the limits of the tariff quota (Q. No. 15) free


1030 ---from October 31 to March 31 free


1031 ---within the limits of the tariff quota (Q. No. 15) free


1040 ---from May 16 to May 29 free


1041 ---within the limits of the tariff quota (Q. No. 15) free


1050 ---from May 16 to May 29 free


1051 ---within the limits of the tariff quota (Q. No. 15) free


1060 ---from May 16 to May 29 free




27ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


1061 ---within the limits of the tariff quota (Q. No. 15) free


1070 ---from May 16 to May 29 free


1071 ---within the limits of the tariff quota (Q. No. 15) free


1080 ---shallots free


--Leeks & other alliaceous vegetables, fresh/chilled


9010 ---from February 16 to the end of February 5.00


9011 ---within the limits of the tariff quota (Q. No. 15) 5.00


9020 ---from February 16 to the end of February 5.00


9021 ---within the limits of the tariff quota (Q. No. 15) 5.00


9090 --other 5.00


0704. Cabbages, cauliflowers, kohlrabi, kale and similar edible
brassicas, fresh or chilled:


--Cauliflowers & headed broccoli, fresh/chilled


1010 ---from 1 December to 30 April free


1011 ---within the limits of the tariff quota (Q. No. 15) free


1020 ---from 1 December to 30 April free


1021 ---within the limits of the tariff quota (Q. No. 15) free


1090 ---from 1 December to 30 April free


1091 ---within the limits of the tariff quota (Q. No. 15) free


--Brussels sprouts, fresh/chilled


2010 ---from February 1 to August 31 5.00


2011 ---within the limits of the tariff quota (Q. No. 15) 5.00


-- Cabbages, kohlrabi, kale & similar edible brassicas (excl.
cauliflowers, headed broccoli & Brussels sprouts), fresh/
chilled


9011 ---from May 16 to May 29 free


9018 ---within the limits of the tariff quota (Q. No. 15) free


9020 ---from May 2 to May 14 free


9021 ---within the limits of the tariff quota (Q. No. 15) free


9030 ---from March 16 to March 31 free


9031 ---within the limits of the tariff quota (Q. No. 15) free


9040 ---from May 11 to May 24 free


9041 ---within the limits of the tariff quota (Q. No. 15) free


9050 ---from 1 December to 30 April free


9051 ---within the limits of the tariff quota (Q. No. 15) free


9060 ---from March 2 to April 9 5.00


9061 ---within the limits of the tariff quota (Q. No. 15) 5.00


9063 ---from March 2 to April 9 5.00


9064 ---within the limits of the tariff quota (Q. No. 15) 5.00




28 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


9070 ---from December 16 to March 14 5.00


9071 ---within the limits of the tariff quota (Q. No. 15) 5.00


9080 ---from May 11 to May 24 5.00


9081 ---within the limits of the tariff quota (Q. No. 15) 5.00


9090 ---other 5.00


0705. Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or
chilled:


--Cabbage lettuce (head lettuce), fresh/chilled


1111 ---from January 1 to the end of February 3.50


1118 ---within the limits of the tariff quota (Q. No. 15) 3.50


1120 ---from January 1 to the end of February 3.50


1121 ---within the limits of the tariff quota (Q. No. 15) 3.50


1191 ---from December 11 to the end of February 5.00


1198 ---within the limits of the tariff quota (Q. No. 15) 5.00


--Lettuce (Lactuca sativa) (excl. cabbage lettuce) fresh/chilled


1910 ---from December 21 to the end of February 5.00


1911 ---within the limits of the tariff quota (Q. No. 15) 5.00


1920 ---from December 21 to the end of February 5.00


1921 ---within the limits of the tariff quota (Q. No. 15) 5.00


1930 ---from December 21 to the end of February 5.00


1931 ---within the limits of the tariff quota (Q. No. 15) 5.00


1940 ---from December 21 to the end of February 5.00


1941 ---within the limits of the tariff quota (Q. No. 15) 5.00


1950 ---from December 21 to the end of February 5.00


1951 ---within the limits of the tariff quota (Q. No. 15) 5.00


1990 ---from December 21 to February 14 5.00


1991 ---within the limits of the tariff quota (Q. No. 15) 5.00


-- Witloof chicory (Cichorium intybus var. foliosum), fresh/
chilled


2110 ---from May 21 to September 30 3.50


2111 ---within the limits of the tariff quota (Q. No. 15) 3.50


0706. Carrots, turnips, salad beetroot, salsify, celeriac, radishes and
similar edible roots, fresh or chilled:


--Carrots & turnips, fresh/chilled


1010 ---from May 11 to May 24 2.00


1011 ---within the limits of the tariff quota (Q. No. 15) 2.00


1020 ---from May 11 to May 24 2.00


1021 ---within the limits of the tariff quota (Q. No. 15) 2.00


1030 ---from January 16 to January 31 2.00




29ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


1031 ---within the limits of the tariff quota (Q. No. 15) 2.00


-- Salad beetroot, salsify, celeriac, radishes & similar edible
roots (excl. carrots & turnips), fresh/chilled


9011 ---from 16 to 29 June 2.00


9018 ---within the limits of the tariff quota (Q. No. 15) 2.00


9021 ---from May 16 to September 14 3.50


9028 ---within the limits of the tariff quota (Q. No. 15) 3.50


9030 ---from January 1 to January 14 5.00


9031 ---within the limits of the tariff quota (Q. No. 15) 5.00


9040 ---from 16 to 29 June 5.00


9041 ---within the limits of the tariff quota (Q. No. 15) 5.00


9050 ---from January 16 to the end of February 5.00


9051 ---within the limits of the tariff quota (Q. No. 15) 5.00


9060 ---from January 11 to February 9 5.00


9061 ---within the limits of the tariff quota (Q. No. 15) 5.00


9090 ---other 5.00


0707. Cucumbers and gherkins, fresh or chilled:


--Cucumbers & gherkins, fresh/chilled


0010 ---from October 21 to April 14 5.00


0011 ---within the limits of the tariff quota (Q. No. 15) 5.00


0020 ---from October 21 to April 14 5.00


0021 ---within the limits of the tariff quota (Q. No. 15) 5.00


0708. Leguminous vegetables, shelled or unshelled, fresh or chilled:


--Peas (Pisum sativum), shelled/unshelled, fresh/chilled


1010 ---from 16 August to 19 May free


1011 ---within the limits of the tariff quota (Q. No. 15) 5.00


1020 ---from 16 August to 19 May free


1021 ---within the limits of the tariff quota (Q. No. 15) 5.00


-- Beans (Vigna spp., Phaseolus spp.), shelled/unshelled, fresh/
chilled


2010 ---beans which must be shelled free


2021 ---from November 16 to June 14 free


2028 ---within the limits of the tariff quota (Q. No. 15) free


2031 ---from November 16 to June 14 free


2038 ---within the limits of the tariff quota (Q. No. 15) free


2041 ---from November 16 to June 14 free


2048 ---within the limits of the tariff quota (Q. No. 15) free


2091 ---from November 16 to June 14 free




30 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


2098 ---within the limits of the tariff quota (Q. No. 15) free


-- Leguminous vegetables (excl. of 0708.10 & 0708.20),
shelled/unshelled, fresh/chilled


9080 ---from 1 November to 31 May free


9081 ---within the limits of the tariff quota (Q. No. 15) 5.00


9090 ---other free


0709. Other vegetables, fresh or chilled:


--Asparagus, fresh/chilled


2090 ---other 3.50


--Aubergines (egg-plants), fresh/chilled


3010 ---from October 16 to May 31 free


3011 ---within the limits of the tariff quota (Q. No. 15) 5.00


--Celery (excl. celeriac), fresh/chilled


4010 ---from January 1 to April 30 5.00


4011 ---within the limits of the tariff quota (Q. No. 15) 5.00


4020 ---from January 1 to April 30 5.00


4021 ---within the limits of the tariff quota (Q. No. 15) 5.00


4090 ---from January 1 to January 14 5.00


4091 ---within the limits of the tariff quota (Q. No. 15) 5.00


--Fruits of the genera Capsicum/Pimenta, fresh/chilled


6011 ---from 1 November to 31 March free


-- Spinach, New Zealand spinach & orache spinach (garden
spinach), fresh/chilled


7010 ---from December 16 to February 14 5.00


7011 ---within the limits of the tariff quota (Q. No. 15) 5.00


7090 ---other 5.00


--Vegetables,n.e.s. in 07.01-07.09, fresh/chilled


9040 ---from January 1 to March 14 5.00


9041 ---within the limits of the tariff quota (Q. No. 15) 5.00


9050 ---from October 31 to April 19 5.00


9051 ---within the limits of the tariff quota (Q. No. 15) 5.00


9080 ---water cress and dandelions 5.00


9083 ---from 1 November to 31 May free


9084 ---within the limits of the tariff quota (Q. No. 15) 5.00


9099 ---other 5.00


0710. Vegetables (uncooked or cooked by steaming or boiling in
water), frozen:


-- Sweet corn, uncooked/cooked by steaming/boiling in water,
frozen




31ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


4000 ---sweet corn free


-- Mixtures of vegetables, uncooked/cooked by steaming/
boiling in water, frozen


9010 -- Mixtures of vegetables, uncooked/cooked by steaming/
boiling in water, frozen


free


0712. Dried vegetables, whole, cut, sliced, broken or in powder, but
not further prepared:


-- Onions, dried, whole/cut/sliced/broken/in powder but not
further prepared


2000 ---onions free: other than
China


50%:China


-- Dried vegetables, n.e.s.; mixtures of dried vegetables, whole/
cut/sliced/broken/in powder but not further prepared


9021 ---within the limits of the tariff quota (Q. No. 14) 10.00


9081 ---in containers holding more than 5 kg free: alux and
tomatos not mixed
for all beneficiary
countries except
China


For China 50%:
aulx and tomatos
not mixed


9089 ---other free: alux and
tomatos not mixed
for all beneficiary
countries except
China


For China 50%:
aulx and tomatos
not mixed


0713. Dried leguminous vegetables, shelled, whether or not skinned
or split:


-- Peas (Pisum sativum), dried, shelled, whether/not skinned/
split


1019 ---other free


1099 ---other free


-- Chickpeas (garbanzos), dried, shelled, whether/not skinned/
split


2099 ---other free


-- Beans of the species Vigna mungo (L.)/Hepper/Vigna radiata
(L.) Wilczek, dried, shelled, whether/not skinned/split


3199 ---other free


-- Small red (Adzuki) beans (Phaseolus/Vigna angularis), dried,
shelled, whether/not skinned/split


3219 ---other free


3299 ---other free


-- Kidney beans, incl. white pea beans (Phaseolus vulgaris),
dried, shelled, whether/not skinned/split




32 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


3399 ---other free


-- Beans (Vigna spp., Phaseolus spp. (excl. of 0713.31-
0713.33)), dried, shelled, whether/not skinned/split


3999 ---other free


-- Broad beans (Vicia faba var. major) & horse beans (Vicia faba
var. equina/var. minor), dried, shelled, whether/not skinned/
split


5099 ---other free


-- Dried leguminous vegetables, n.e.s., shelled, whether/not
skinned/split


9099 ---other free


0714. Manioc, arrowroot, salep, Jerusalem artichokes, sweet
potatoes and similar roots and tubers with high starch or inulin
content, fresh, chilled, frozen or dried, whether or not sliced or
in the form of pellets; sago pith:


--Manioc (cassava)


1090 ---other 75.00


--Sweet potatoes


2090 ---other 75.00


-- Arrowroot, salep, Jerusalem artichokes & similar roots &
tubers with high starch/inulin content, n.e.s., fresh/chilled/
frozen /dried, whether/not sliced/in the form of pellets; sago
pith


9090 ---other 75.00


0801. Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether
or not shelled or peeled:


--Coconuts, desiccated


1100 ---desiccated free


--Cocunuts, other than desiccated


1900 ---other free


0802. Other nuts, fresh or dried, whether or not shelled or peeled:


--Hazelnuts/filberts (Corylus spp.), in shell


2190 ---other free


--Hazelnuts/filberts (Corylus spp.), shelled


2290 ---other free


--Walnuts, in shell


3190 ---other free


--Walnuts, shelled


3290 ---other free


--Macadamia nuts


6000 ---macadamia nuts free




33ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


-- Nuts, n.e.s. in 08.01 & 08.02, fresh/dried, whether/not
shelled/peeled


9020 ---tropical fruit and tropical nuts free


9090 ---other free


0804. Dates, figs, pineapples, avocados, guavas, mangoes and
mangosteens, fresh or dried:


--Dates, fresh/dried


1000 ---dates free


--Figs, fresh/dried


2020 ---dried free


--Pineapples, fresh/dried


3000 ---pineapples free


--Avocados, fresh/dried


4000 ---avocados free


--Guavas, mangoes & mangosteens, fresh/dried


5000 ---guavas, mangoes and mangosteens free


0805. Citrus fruit, fresh or dried:


--Oranges, fresh/dried


1000 ---oranges 5.00


-- Mandarins, incl. tangerines & satsumas; clementines,
wilkings & similar citrus hybrids, fresh/dried


2000 --- mandarins (including tangerines and satsumas);
clementines, wilkings and similar citrus hybrids


5.00


--Grapefruit, fresh/dried


4000 ---grapefruit, including pomelos free


--Citrus fruit (excl. of 0805.10-0805.50), fresh/dried


9000 ---other free


0807. Melons (including watermelons) and papaws (papayas), fresh:


--Watermelons, fresh


1100 ---watermelons free


--Melons (excl. watermelons), fresh


1900 ---other free


0808. Apples, pears and quinces, fresh:


--Apples, fresh


1011 ---within the limits of the tariff quota (Q. No. 20) free


1021 ---from June 15 to July 14 free


1022 ---within the limits of the tariff quota (Q. No. 17) free


1031 ---from July 15 to June 14 2.50


1032 ---within the limits of the tariff quota (Q. No. 17) 2.50




34 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


--Pears & quinces, fresh


2011 ---within the limits of the tariff quota (Q. No. 20) free


2021 ---from April 1 to June 30 free


2022 ---within the limits of the tariff quota (Q. No. 17) free


2031 ---from April 1 to June 30 2.50


2032 ---within the limits of the tariff quota (Q. No. 17) 2.50


0809. Apricots, cherries, peaches (including nectarines), plums and
sloes, fresh:


--Apricots, fresh


1011 ---from 1 September to 30 June free


1018 ---within the limits of the tariff quota (Q. No. 18) free


1091 ---from September 1 to June 30 free


1098 ---within the limits of the tariff quota (Q. No. 18) free


--Cherries, fresh


2010 ---from September 1 to May 19 free


2011 ---within the limits of the tariff quota (Q. No. 18) free


--Plums & sloes, fresh


4012 ---from October 1 to June 30 free


4013 ---within the limits of the tariff quota (Q. No. 18) free


4015 ---sloes free


4092 ---from October 1 to June 30 free


4093 ---within the limits of the tariff quota (Q. No. 18) free


4095 ---sloes free


0810. Other fruit, fresh:


--Strawberries, fresh


1010 ---from September 1 to May 14 free


1011 ---within the limits of the tariff quota (Q. No. 19) free


--Raspberries, blackberries, mulberries & loganberries, fresh


2010 ---from 15 September to 31 May free


2011 ---within the limits of the tariff quota (Q. No. 19) free


2020 ---from 1 November to 30 June free


2021 ---within the limits of the tariff quota (Q. No. 19) free


2030 ---mulberries and loganberries free


--Kiwifruit, fresh


5000 ---kiwifruit free


--Durians, fresh


6000 ---durians free


--Fresh fruit, n.e.s. in Ch. 8




35ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


9092 ---tropical fruit and tropical nuts free


9093 ---from September 16 to June 14 free


9094 ---within the limits of the tariff quota (Q. No. 19) free


9096 ---gooseberries free


9099 ---other free


0811. Fruit and nuts, uncooked or cooked by steaming or boiling in
water, frozen, whether or not containing added sugar or other
sweetening matter:


-- Strawberries, uncooked/cooked by steaming/boiling in
water, frozen, whether/not containing added sugar/ other
sweetening matter


1000 ---strawberries 22.50


-- Raspberries, blackberries, mulberries, loganberries, black/
white/red currants & gooseberries, uncooked/cooked by
steaming/boiling in water, frozen, whether/not containing
added sugar/other sweetening matter


2010 --- raspberries containing added sugar or other sweetening
matter


8.00


2090 ---other 22.50


-- Fruit & nuts, n.e.s., uncooked/cooked by steaming/boiling
in water, frozen, whether/not containing added sugar/ other
sweetening matter


9010 ---bilberries free


9029 ---other free


9090 ---other free


0812. Fruit and nuts, provisionally preserved (for example, by sulphur
dioxide gas, in brine, in sulphur water or in other preservative so-
lutions), but unsuitable in that state for immediate consumption:


-- Fruit (excl. cherries) & nuts, provisionally preserved but
unsuit. in that state for immediate consumption


9010 ---tropical fruit and tropical nuts free


9080 ---other 5.00


0813. Fruit, dried, other than that of headings 08.01 to 08.06;
mixtures of nuts or dried fruits of this Chapter.


--Apricots, dried


1000 ---apricots 15.50


--Dried fruit (excl. of 08.01-08.06 & 0813.10-0813.30)


4099 ---other free


--Mixtures of nuts/dried fruits of Ch.8


5029 ---other free




36 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


0901. Coffee, whether or not roasted or decaffeinated; coffee
husks and skins; coffee substitutes containing coffee in any
proportion:


--Coffee, not roasted, decaffeinated


1200 ---Coffee, not roasted, decaffeinated free


--Coffee, roasted, decaffeinated


2200 ---decaffeinated free


-- Coffee husks & skins; coffee substitutes containing coffee in
any proportion


9020 ---coffee substitutes containing coffee free


0904. Pepper of the genus Piper; dried or crushed or ground fruits of
the genus Capsicum or of the genus Pimenta:


--Pepper (genus Piper), crushed/ground


1200 ---crushed or ground free


-- Fruits of the genera Capsicum/Pimenta, dried/crushed/
ground


2090 ---other free


0906. Cinnamon and cinnamon-tree flowers:


--Cinnamon & cinnamon-tree flowers, crushed/ground


2000 ---broken or powdered free


0908. Nutmeg, mace and cardamoms:


--Nutmeg


1090 ---other free


--Mace


2090 ---other free


--Cardamoms


3090 ---other free


0909. Seeds of anise, badian, fennel, coriander, cumin or caraway;
juniper berries:


--Seeds of anise/badian


1000 ---seeds of anise or badian free


--Seeds of coriander


2000 ---seeds of coriander free


--Seeds of cumin


3000 ---seeds of cumin free


--Seeds of caraway


4000 ---seeds of caraway free


--Seeds of fennel; juniper berries


5000 ---seeds of fennel; juniper berries free




37ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


0910. Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry
and other spices:


--Ginger


1000 ---ginger free


--Saffron


2000 ---saffron free


--Turmeric (curcuma)


3000 ---turmeric (curcuma) free


-- Mixtures of 2/more products of different headings of 09.04-
09.10


9100 ---mixtures referred to in Note 1 b) to this Chapter free


--Spices, n.e.s. in Ch. 9


9900 ---other free


1001. Wheat and meslin:


--Durum wheat


1080 ---other free


1006. Rice:


--Semi-milled/wholly milled rice, whether/not polished/glazed


3090 ---other free


--Broken rice


4090 ---other free


1007. Grain sorghum:


--Grain sorghum


0090 ---other free


1008. Buckwheat, millet and canary seed; other cereals:


-- Cereals (excl. those which have been hulled/othw. worked),
n.e.s.


9059 ---other free Quinoa
(Chenopodium
quinoa), Amarante
(Amaranthus
L.) and Canihua
(Chenopodium
pallidicaule)


1102. Cereal flours other than of wheat or meslin:


9059 -- other, Quinoa (Chenopodium quinoa), Amarante (Amaranthus
tricolor), and Canihua (Chenopodium pallidicaule)


free


1104. Cereal grains otherwise worked (for example, hulled, rolled,
flaked, pearled, sliced or kibbled), except rice of heading
10.06; germ of cereals, whole, rolled, flaked or ground:




38 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


--Germ of cereals, whole/rolled/flaked/ground


3099 ---other free


1106. Flour, meal and powder of the dried leguminous vegetables of
heading 07.13, of sago or of roots or tubers of heading 07.14
or of the products of Chapter 8:


-- Flour, meal & powder of the dried leguminous vegetables of
07.13


1090 ---other free


1107. Malt, whether or not roasted:


--Malt, not roasted


1019 ---other free


--Malt, roasted


2019 ---other free


1108. Starches; inulin:


--Wheat starch


1190 ---other free


--Maize (corn) starch


1290 ---other free


--Potato starch


1390 ---other free


--Manioc (cassava) starch


1490 ---other free


--Starches (excl. of 1108.11-1108.14)


1919 ---other free


1999 ---other free


--Inulin


2090 ---other free


1201. Soya beans, whether or not broken:


--Soya beans, whether/not broken


0099 ---other free


1202. Ground-nuts, not roasted or otherwise cooked, whether or not
shelled or broken:


--Ground-nuts, not roasted/othw. cooked, in shell


1099 ---other free


-- Ground-nuts, not roasted/othw. cooked, shelled, whether/not
broken


2099 ---other free


1203. Copra:


--Copra




39ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


0090 ---other free


1204. Linseed, whether or not broken:


--Linseed, whether/not broken


0099 ---other free


1205. Rape or colza seeds, whether or not broken:


--Low erucic acid rape/colza seeds, whether/not broken


1031 ---for human consumption free


1039 ---other free


1061 ---for human consumption free


1069 ---other free


--Rape/colza seeds (excl. low erucic acid), whether/not broken


9031 ---for human consumption free


9039 ---other free


9061 ---for human consumption free


9069 ---other free


1206. Sunflower seeds, whether or not broken:


--Sunflower seeds, whether/not broken


0031 ---for human consumption free


0039 ---other free


0061 ---for human consumption free


0069 ---other free


1207. Other oil seeds and oleaginous fruits, whether or not broken:


--Cotton seeds, whether/not broken


2091 ---for human consumption free


2099 ---other free


--Sesamum seeds, whether/not broken


4091 ---for human consumption free


4099 ---other free


--Mustard seeds, whether/not broken


5091 ---for human consumption free


5099 ---other free


--Poppy seeds, whether/not broken


9118 ---for human consumption free


9119 ---other free


-- Oil seeds & oleaginous fruits (excl. of 1206.00 & 1207.20-
1207.91), whether/not broken


9927 ---for human consumption free


9929 ---other free




40 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


9937 ---for human consumption free


9939 ---other free


9947 ---for human consumption free


9949 ---other free


9957 ---for human consumption free


9959 ---other free


9998 ---for human consumption free


9999 ---other free


1208. Flours and meals of oil seeds or oleaginous fruits, other than
those of mustard:


--Flours & meals of soya beans


1090 ---other free


-- Flours & meals of oil seeds/oleaginous fruits other than of
mustard (excl. soya beans)


9090 ---other free


1404. Vegetable products not elsewhere specified or included:


--Cotton linters


2090 ---other free


1501. Pig fat (including lard) and poultry fat, other than that of
heading 02.09 or 15.03:


--Pig fat, incl. lard, & poultry fat, other than of 02.09/15.03


0018 ---in tanks or metal drums free**


0019 ---other free**


0028 ---in tanks or metal drums free**


0029 ---other free**


1502. Fats of bovine animals, sheep or goats, other than those of
heading 15.03:


--Fats of bovine animals/sheep/goats, other than of 15.03


0091 ---in tanks or metal drums free**


0099 ---other free**


1504. Fats and oils and their fractions, of fish or marine mammals,
whether or not refined, but not chemically modified:


-- Fish-liver oils & their fractions, whether/not refined but not
chemically modified


1098 ---in tanks or metal drums free**


1099 ---other free**


-- Fats & oils & their fractions, of fish, other than liver oils,
whether/not refined but not chemically modified


2091 ---in tanks or metal drums free**




41ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


2099 ---other free**


-- Fats & oils & their fractions, of marine mammals, whether/
not refined but not chemically modified


3091 ---in tanks or metal drums free**


3099 ---other free**


1505. Wool grease and fatty substances derived therefrom (including
lanolin):


-- Wool grease & fatty substance derived therefrom, incl.
lanolin


0099 ---other free


1506. Other animal fats and oils and their fractions, whether or not
refined, but not chemically modified:


-- Animal fats & oils & fractions thereof (excl. of 1501.00-
1505.00), whether/not refined but not chemically modified


0091 ---in tanks or metal drums free: oil of cow’s
foot, grease and
oil of bones, for
technical use


0099 ---other free: oil of cow’s
foot, grease and
oil of bones, for
technical use


1508. Ground-nut oil and its fractions, whether or not refined, but not
chemically modified:


--Ground-nut oil, crude


1090 ---other free**


-- Ground-nut oil, other than crude, & fractions thereof,
whether/not refined but not chemically modified


9018 ---in tanks or metal drums free**


9019 ---other free**


9098 ---in tanks or metal drums free**


9099 ---other free**


1509. Olive oil and its fractions, whether or not refined, but not
chemically modified:


--Olive oil, virgin


1091 ---in glass containers holding not more than 2 litres free**


1099 ---other free**


-- Olive oil (excl. crude & virgin) & fractions thereof, whether/
not refined but not chemically modified


9091 ---in glass containers holding not more than 2 litres free**


9099 ---other free**




42 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


1510. Other oils and their fractions, obtained solely from olives,
whether or not refined, but not chemically modified, including
blends of these oils or fractions with oils or fractions of
heading 15.09:


-- Oils & fractions thereof , obt. solely from olives (excl. of
15.09), whether/not refined but not chemically modified, incl.
blends of these oils/fractions with oils/fractions of 15.09


0091 ---unworked free**


0099 ---other free**


1511. Palm oil and its fractions, whether or not refined, but not
chemically modified:


--Palm oil, crude


1090 ---other free**


-- Palm oil, other than crude, & fractions thereof, whether/not
refined but not chemically modified


9018 ---in tanks or metal drums free**


9019 ---other free**


9098 ---in tanks or metal drums free**


9099 ---other free**


1512. Sunflower-seed, safflower or cotton-seed oil and fractions
thereof, whether or not refined, but not chemically modified:


--Sunflower seed/safflower oil, crude


1190 ---other free**


-- Sunflower seed/safflower oil, other than crude, & fractions
thereof, whether/not refined but not chemically modified


1918 ---in tanks or metal drums free**


1919 ---other free**


1998 ---in tanks or metal drums free**


1999 ---other free**


-- Cotton seed oil, crude, whether/not gossypol has been
removed


2190 ---other free**


-- Cotton seed oil, other than crude, & fractions thereof,
whether/not refined but not chemically modified


2991 ---in tanks or metal drums free**


2999 ---other free**


1513. Coconut (copra), palm kernel or babassu oil and fractions
thereof, whether or not refined, but not chemically modified:


--Coconut (copra) oil, crude


1190 ---other free**




43ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


--Coconut (copra) oil, other than crude, & fractions thereof,
whether/not refined but not chemically modified


1918 ---in tanks or metal drums free**


1919 ---other free**


1998 ---in tanks or metal drums free**


1999 ---other free**


--Palm kernel/babassu oil, crude


2190 ---other free**


-- Palm kernel/babassu oil, other than crude, & fractions
thereof, whether/not refined but not chemically modified


2918 ---in tanks or metal drums free**


2919 ---other free**


2998 ---in tanks or metal drums free**


2999 ---other free**


1514. Rape, colza or mustard oil and fractions thereof, whether or
not refined, but not chemically modified:


--Low erucic acid rape/colza oil, crude


1190 ---other free**


-- Low erucic acid rape/colza oil, other than crude, & fractions
thereof , whether/not refined but not chemically modified


1991 ---in tanks or metal drums free**


1999 ---other free**


--Rape/colza oil (excl. low erucic acid oil) & mustard oil, crude


9190 ---other free**


-- Rape/colza oil (excl. low erucic acid oil) & mustard oil, other
than crude, & fractions thereof , whether/not refined but not
chemically modified


9991 ---in tanks or metal drums free**


9999 ---other free**


1515. Other fixed vegetable fats and oils (including jojoba oil) and
their fractions, whether or not refined, but not chemically
modified:


--Maize (corn) oil, crude


2190 ---other free**


-- Maize (corn) oil, other than crude, & fractions thereof ,
whether/not refined but not chemically modified


2991 ---in tanks or metal drums free**


2999 ---other free**


-- Castor oil & fractions thereof , whether/not refined but not
chemically modified




44 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


3091 ---in tanks or metal drums free**


3099 ---other free**


-- Sesame oil & fractions thereof , whether/not refined but not
chemically modified


5019 ---other free**


5091 ---in tanks or metal drums free**


5099 ---other free**


-- Fixed vegatable fats & oils (excl. of 1515.11-1515.50, incl.
jojoba oil) & their fractions, whether/not refined but not
chemically modified


9013 ---crude free**


9018 ---in tanks or metal drums free**


9019 ---other free**


9028 ---in tanks or metal drums free**


9029 ---other free**


9038 ---in tanks or metal drums free**


9039 ---other free**


9098 ---in tanks or metal drums free**


9099 ---other free**


1516. Animal or vegetable fats and oils and their fractions, partly
or wholly hydrogenated, inter-esterified, re-esterified or
elaidinised, whether or not refined, but not further prepared:


-- Animal fats & oils & fractions thereof , partly/wholly
hydrogenated/inter-esterified/re-esterified/ elaidinized,
whether/not refined but not further prepared


1091 ---in tanks or metal drums free**


1099 ---other free**


-- Vegetable fats & oils & fractions thereof , partly/wholly
hydrogenated/inter-esterified/re-esterified/elaidinized,
whether/not refined but not further prepared


2092 ---hydrogenated castor oil, so called “opal-wax” free**


2093 ---other free**


2097 ---hydrogenated castor oil, so called “opal-wax” free**


2098 ---other free**


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 15.16:


--Margarine (excl. liquid margarine)




45ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


1062 --- containing more than 10 % but not more than 15 % by
weight of milkfat


free + vc


1067 --- containing more than 10 % but not more than 15 % by
weight of milkfat


free + vc


1072 --- containing more than 10 % but not more than 15 % by
weight of milkfat


free + vc


1077 --- containing more than 10 % but not more than 15 % by
weight of milkfat


free + vc


1082 --- containing more than 10 % but not more than 15 % by
weight of milkfat


free + vc


1087 --- containing more than 10 % but not more than 15 % by
weight of milkfat


free + vc


1092 --- containing more than 10 % but not more than 15 % by
weight of milkfat


free + vc


1097 --- containing more than 10 % but not more than 15 % by
weight of milkfat


free + vc


-- Edible mixtures/preparations of animal/vegetable fats/oils/
fractions of different fats/oils of Ch.15, other than edible fats/
oils/ fractions of 15.16/non-liquid margarine


9020 --- mixtures and edible preparations used as mould release oil
or separating oil


free


9062 --- containing more than 10 % but not more than 15 % by
weight of milkfat


free + vc


9067 --- containing more than 10 % but not more than 15 % by
weight of milkfat


free + vc


1518. Animal or vegetable fats and oils and their fractions, boiled,
oxidised, dehydrated, sulphurised, blown, polymerised by heat
in vacuum or in inert gas or otherwise chemically modified,
excluding those of heading 15.16; inedible mixtures:


-- Animal/vegetable fats & oils & their fractions, boiled/
oxidised/ dehydrated/sulphurised/blown/ polymerised by
heat in vacuum/ in inert gas/othw. chemically modified,
excluding those of heading 15.16; inedible mixtures/
preparations of animal/vegetable fats/


0019 ---other free**


0089 ---other free


0092 ---Linoxyn free


0097 ---other free


1520. Glycerol, crude; glycerol waters and glycerol lyes:


--Glycerol, crude; glycerol waters & glycerol lyes


0000 free




46 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


1521. Vegetable waxes (other than triglycerides), beeswax, other
insect waxes and spermaceti, whether or not refined or
coloured:


-- Beeswax, other insect waxes & spermaceti, whether /not
refined/coloured


9020 ---processed (bleached, coloured, etc.) free


1601. Sausages and similar products, of meat, meat offal or blood;
food preparations based on these products:


-- Sausages & similar products, of meat/meat offal/blood; food
preparations based on these products


0021 ---within the limits of the tariff quota (Q. No. 6) 15.00


0031 ---within the limits of the tariff quota (Q. No. 6) 15.00


0049 ---other 15.00


1602. Other prepared or preserved meat, meat offal or blood:


-- Homogenised preparations of prepared/preserved meat/
meat offal


1010 ---within the limits of the tariff quota (Q. No. 5) 42.50


--Prepared/preserved preparations of liver of any animal


2010 ---with a basis of goose liver free


-- Prepared/preserved preparations of turkey (excl.
homogenised preparations)


3110 ---within the limits of the tariff quota (Q. No. 6) 25.00


-- Prepared/preserved preparations of fowls of the genus
Gallus domesticus (excl. homogenised preparations)


3210 ---within the limits of the tariff quota (Q. No. 6) 25.00


-- Prepared/preserved preparations of fowls of 01.05 (excl.
turkey & fowls of the genus Gallus domesticus)


3910 ---within the limits of the tariff quota (Q. No. 6) 25.00


--Hams & cuts thereof


4111 ---within the limits of the tariff quota (Q. No. 6) 52.00


1604. Prepared or preserved fish; caviar and caviar substitutes
prepared from fish eggs:


--Herrings, prepared/preserved, whole/in pieces (excl. minced)


1290 ---other free


-- Sardines, sardinella & brisling/sprats, prepared/preserved,
whole/in pieces (excl. minced)


1390 ---other free


-- Tunas, skipjack & bonito (Sarda spp.), prepared/preserved,
whole/in pieces (excl. minced)


1490 ---other free




47ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


-- Mackerel, prepared/preserved, whole/in pieces (excl.
minced)


1590 ---other free


-- Anchovies, prepared/preserved, whole/in pieces (excl.
minced)


1690 ---other free


-- Fish (excl. of 1604.11-1604.16), prepared/preserved, whole/
in pieces (excl. minced)


1999 ---other free


--Prepared/preserved fish other than whole/in pieces free


2090 ---other


1701. Cane or beet sugar and chemically pure sucrose, in solid form:


-- Cane sugar, raw, in solid form, not containing added
flavouring/colouring matter


1100 --- Cane sugar, raw, in solid form, not containing added
flavouring/colouring matter


free: up to 7000
ton annually only
for food for human
and not for refining


22.00: over quota


-- Beet sugar, raw, in solid form, not containing added
flavouring/colouring matter


1200 --- Beet sugar, raw, in solid form, not containing added
flavouring/colouring matter


22.00


-- Cane/beet sugar & chemically pure sucrose, in solid form not
containing added flavouring/colouring matter


9999 --- Cane/beet sugar & chemically pure sucrose, in solid form
not containing added flavouring/colouring matter


22.00 for up
to 10000 ton
annually, otherwise
7.00


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 fructose


5000 ---chemically pure fructose free


-- Sugars, incl. invert sugar & other sugar & sugar syrup blends
containing in the dry state 50% by weight of fructose (excl.
of 1702.11-1702.60)


9023 --maltodextrine free


9024 --chemically pure maltose free


9028 ---other free




48 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


1704. Sugar confectionery (including white chocolate), not containing
cocoa:


--Chewing gum, whether/not sugar-coated


1010 ---containing more than 70% by weight of sucrose free + vc


1020 --- containing more than 60% but not more than 70% by
weight of sucrose


free + vc


1030 ---containing not more than 60% by weight of sucrose free + vc


-- Sugar confectionery other than chewing gum (incl. white
chocolate), not containing cocoa


9010 ---white chocolate free + vc


9020 --- sugar confectionery of all kinds, containing fruit or nuts (for
example, fruit pastes, nougat, marzipan and the like)


free + vc


9031 ---exceeding 10 % free + vc


9032 ---exceeding 10 % free


9041 ---exceeding 70% free


9042 ---exceeding 50 % but not exceeding 70 % free


9043 ---not exceeding 50% free


9050 ---containing vegetable fat but not containing milkfat free


9060 ---containing milkfat free


9091 ---exceeding 70% free


9092 ---exceeding 50 % but not exceeding 70 % free


9093 ---not exceeding 50% free


1802. Cocoa shells, husks, skins and other cocoa waste:


--Cocoa shells, husks, skins & other cocoa waste


0090 ---other free


1805. Cocoa powder, not containing added sugar or other
sweetening matter:


-- Cocoa powder, not containing added sugar/other sweetening
matter


0000 --- Cocoa powder, not containing added sugar or other
sweetening matter


free


1806. Chocolate and other food preparations containing cocoa:


-- Cocoa powder, containing added sugar/other sweetening
matter


1010 ---containing more than 65% by weight of sucrose free + vc


1020 ---containing not more than 65% by weight of sucrose free + vc


-- Chocolate & other food preparations containing cocoa (excl.
of 1803.10-1806.10), in blocks/slabs/bars weighing >2kg/in
liquid/paste/powder/granular/other bulk form in containers/
immediate packings, of a content exceeding 2kg




49ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


2011 ---exceeding 85 % free + vc


2012 ---exceeding 50 % but not exceeding 85 % free + vc


2013 ---exceeding 25 % but not exceeding 50 % free + vc


2014 ---exceeding 11 % but not exceeding 25 % free + vc


2015 ---exceeding 1,5 % but not exceeding 11 % free + vc


2019 ---other free + vc


2071 ---exceeding 6 % free + vc


2072 ---exceeding 3 % but not exceeding 6 % free + vc


2073 ---not exceeding 3 % free + vc


2074 ---containing more than 15 % by weight of fat free + vc


2079 ---other free + vc


2081 ---containing more than 15 % by weight of fat free + vc


2082 ---other free + vc


2083 ---other free + vc


2084 ---containing more than 20 % by weight of fat free + vc


2085 ---other free + vc


2089 ---other free + vc


-- Chocolate & other food preparations containing cocoa, in
blocks/slabs/bars, weighing 2kg/less, filled


3111 --- containing fat other than milkfat (whether or not containing
milkfat)


free + vc


3119 ---other free + vc


3121 ---containing fat free + vc


3129 ---other free + vc


-- Chocolate & other food preparations containing cocoa, in
blocks/slabs/bars, weighing 2kg/less, not fillled


3211 ---exceeding 6 % free + vc


3212 ---exceeding 3 % but not exceeding 6 % free + vc


3213 ---not exceeding 3 % free + vc


3290 ---other free + vc


-- Chocolate & other food preparations containing cocoa (excl.
of 1806.20-1806.32)


9031 ---containing more than 15 % by weight of fat free + vc


9032 --- containing more than 8 % but not more than 15 % by
weight of fat


free + vc


9033 ---other free + vc


9049 ---other free + vc


9051 ---containing more than 15 % by weight of fat free + vc




50 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


9052 --- containing more than 8 % but not more than 15 % by
weight of fat


free + vc


9053 ---other free + vc


9069 ---other free + vc


1901. Malt extract; food preparations of flour, groats, 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:


--Preparations for infant use, put up for RS


1011 ---containing more than 12 % by weight of milkfat free + vc


1014 --- containing more than 6 % but not more than 12 % by
weight of milkfat


free + vc


1015 --- containing more than 3 % but not more than 6 % by weight
of milkfat


free + vc


1016 --- containing more than 1,5 % but not more than 3 % by
weight of milkfat


free + vc


1019 ---other free + vc


1021 ---containing sugar free + vc


1022 ---not containing sugar free + vc


-- Mixes & doughs for the preparation of bakers’ wares of
19.05


2011 ---for infant use or for dietetic purposes free + vc


2012 ---of wild boars free + vc


2018 --- containing meat, offal, blood, sausage or any combination
thereof of the animals of headings 0101 to 0104


free + vc


2019 ---other free + vc


2081 ---containing more than 25% by weight of milkfat free + vc


2082 --- containing more than 12% but not more than 25% by
weight of milkfat


free + vc


2084 --- containing more than 6 % but not more than 12 % by
weight of milkfat


free + vc


2085 --- containing more than 3 % but not more than 6 % by weight
of milkfat


free + vc


2089 ---other free + vc


2091 ---containing more than 25% by weight of milkfat free + vc


2092 --- containing more than 12% but not more than 25% by
weight of milkfat


free + vc


2094 --- containing more than 6 % but not more than 12 % by
weight of milkfat


free + vc


2095 --- containing more than 3 % but not more than 6 % by weight
of milkfat


free + vc




51ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


2096 ---containing fat free + vc


2098 ---other free + vc


-- Malt extract; food preparations of flour/groats/meal/starch/
malt extact,not containing cocoa/containing less than 40%
by weight of cocoa calculated on a totally defatted basis,
not elsewhere specified/incld.; food preparations of goods of
headings 04.01 t


9011 ---for infant use or for dietetic purposes free + vc


9012 ---of wild boars free + vc


9018 --- containing meat, offal, blood, sausage or any combination
thereof of the animals of headings 0101 to 0104


free + vc


9019 ---other free + vc


9021 ---more than 80 % free + vc


9022 ---not more than 80 % free + vc


9031 ---exceeding 85 % free + vc


9032 ---exceeding 50 % but not exceeding 85 % free + vc


9033 ---exceeding 25 % but not exceeding 50 % free + vc


9034 ---exceeding 11 % but not exceeding 25 % free + vc


9035 ---exceeding 1,5 % but not exceeding 11 % free + vc


9036 ---not exceeding 1,5 % free + vc


9037 ---not containing milkfat free + vc


9041 ---exceeding 50 % free + vc


9042 ---of a fat (other than milkfat) content exceeding 5% free + vc


9043 ---other free + vc


9044 ---of a fat (other than milkfat) content exceeding 5% free + vc


9045 ---other free + vc


9046 ---not exceeding 3 % free + vc


9047 ---not containing milkfat free + vc


9081 ---containing more than 25% by weight of milkfat free + vc


9082 --- containing more than 12% but not more than 25% by
weight of milkfat


free + vc


9089 ---other free + vc


9091 ---containing more than 25% by weight of milkfat free + vc


9092 --- containing more than 12% but not more than 25% by
weight of milkfat


free + vc


9093 ---containing fat free + vc


9094 ---not containing fat free + vc


9095 ---containing fat free + vc




52 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


9096 ---containing sugar or eggs free + vc


9099 ---other free


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:


--Uncooked pasta, not stuffed/othw. prepared, containing eggs


1110 ---made exclusively from durum wheat free + vc


1190 ---other free + vc


-- Uncooked pasta, not stuffed/othw. prepared, not containing
eggs


1910 ---made exclusively from durum wheat free + vc


1990 ---other free + vc


--Stuffed pasta, whether/not cooked/othw. prepared


2000 ---stuffed pasta, whether or not cooked or otherwise prepared free + vc


--Pasta (excl. of 1902.11-1902.20)


3000 ---other pasta free + vc


--Couscous


4011 ---for human consumption free + vc


4019 ---other free + vc


4090 ---other free + vc


1903. Tapioca and substitutes therefor prepared from starch, in the
form of flakes, grains, pearls, siftings or in similar forms:


-- Tapioca & substitutes therefor prepared from starch, in the
form of flakes/grains/pearls/siftings/similar forms


0000 --- Tapioca and substitutes therefor prepared from starch, in
the form of flakes, grains, pearls, siftings or in similar forms


free


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, groats and meal), pre-
cooked:


-- Prepared foods obt. by the swelling/roasting of cereals/
cereal products


1010 ---«Müesli» type preparations free + vc


1090 ---other free + vc


-- Prepared foods obt. from unroasted cereal flakes/mixtures
of unroasted cereal flakes & roasted cereal flakes/swelled
cereals




53ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


2000 --- prepared foods obtained from unroasted cereal flakes or
from mixtures of unroasted cereal flakes and roasted cereal
flakes or swelled cereals


free + vc


--Bulgur wheat


3000 ---bulgur wheat free + vc


-- Cereals other than maize (corn) in grain form/in the form of
flakes/ other worked grains (excl. flour/groats/meal), pre-
cooked/othw. prepd, n.e.s.


9010 --- containing more than 10% but not more than 20% by
weight of meat, offal, blood, sausage or any combination
thereof


free + vc


9090 ---other free + vc


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:


--Crispbread


1010 ---not containing added sugar or other sweetening matter free + vc


1020 ---containing added sugar or other sweetening matter free + vc


--Gingerbread&the like


2011 ---exceeding 9 % free + vc


2012 ---exceeding 3 % but not exceeding 9 % free + vc


2013 ---exceeding 1 % but not exceeding 3 % free + vc


2020 ---containing other fat free + vc


2030 ---not containing fat free + vc


--Sweet biscuits


3111 ---exceeding 15 % free + vc


3112 ---exceeding 6 % but not exceeding 15 % free + vc


3113 ---exceeding 3 % but not exceeding 6 % free + vc


3114 ---exceeding 1 % but not exceeding 3 % free + vc


3191 ---exceeding 15 % free + vc


3192 ---exceeding 6 % but not exceeding 15 % free + vc


3193 ---exceeding 3 % but not exceeding 6 % free + vc


3194 ---not exceeding 3 % free + vc


--Waffles & wafers


3210 ---not containing added sugar or other sweetening matter free + vc


3220 ---containing added sugar or other sweetening matter free + vc


--Rusks, toasted bread & similar toasted products


4010 ---not containing added sugar or other sweetening matter free + vc




54 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


4021 ---rusks free + vc


4029 ---other free + vc


-- Bread, pastry, cakes, biscuits & other bakers’ wares,
whether/not containing cocoa; communion wafers, empty
cachets of a kind suitable for pharmaceutical use, sealing
wafers, rice paper & similar products (excl. of 1905.10 -
1905.40)


9025 ---other free + vc


9029 ---other free + vc


9031 ---matzos free + vc


9032 ---breadcrumbs free + vc


9039 ---other free + vc


9071 ---for infant use or for dietetic purposes free + vc


9072 ---of wild boars free + vc


9078 --- containing meat, offal, blood, sausage or any combination
thereof of the animals of headings 0101 to 0104


free + vc


9079 ---other free + vc


9081 ---other, of flakes, flour, meal or starch of potatoes free + vc


9082 --- other, not containing added sugar or other sweetening
matter


free + vc


9083 ---containing milkfat free + vc


9084 ---breadcrumbs free + vc


9085 ---other free + vc


9086 ---breadcrumbs free + vc


9089 ---other free + vc


2001. Vegetables, fruit, nuts and other edible parts of plants,
prepared or preserved by vinegar or acetic acid:


-- Vegetables, fruit, nuts & other edible parts of plants (excl.
cucumbers & gherkins), prepared/preserved by vinegar/
acetic acid


9011 ---tropical free


9020 ---sweet corn (Zea mays var. saccharata) free


9092 --- palm hearts; yams, sweet potatoes and similar edible plant
parts of tariff heading 0714


free:hearts of
palms, ignames,
sweet potatos and
egiable part of
similar plants of
which the content
of starch is 5%
or more than the
weight




55ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


9098 ---other free for pimentos
of Capsicum
or Pimenta:
mashrooms, olives
and capers


2002. Tomatoes prepared or preserved otherwise than by vinegar or
acetic acid:


-- Tomatoes, prepared/preserved othw. than by vinegar/acetic
acid, other than whole/in pieces


9010 --- Tomatoes, prepared/preserved othw. than by vinegar/acetic
acid, other than whole/in pieces


free


2004. Other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, frozen, other than products of heading
20.06:


-- Potatoes, prepared/preserved othw. than by vinegar/acetic
acid, frozen, other than products of 20.06


1012 ---in the form of flour, meal or flakes free + vc


1014 ---in the form of flour, meal or flakes free + vc


1092 ---in the form of flour, meal or flakes free + vc


1094 ---in the form of flour, meal or flakes free + vc


-- Vegetables & mixtures of vegetables, preserved/preserved
othw. than by vinegar/acetic acid, frozen, other than potatoes
& products of 20.06


9013 --sweet corn (Zea mays var. saccharata) free


9041 --asparagus 5.10


9043 --sweet corn (Zea mays var. saccharata) free


2005. Other vegetables prepared or preserved otherwise than by
vinegar or acetic acid, not frozen, other than products of
heading 20.06:


-- Asparagus, preserved/preserved othw. than by vinegar/
acetic acid, not frozen, other than products of 20.06


6090 ---other 4.20


2006. Vegetables, fruit, nuts, fruit-peel and other parts of plants,
preserved by sugar (drained, glacT or crystallised):


-- Vegetables, fruit, nuts, fruit-peel & other parts of plants,
preserved by sugar (drained/glacT/crystallised)


0010 ---tropical fruit, tropical nuts and tropical fruit-peel free


0020 ---sweet corn (Zea mays var. saccharata) free




56 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


0080 ---other free: but not
from fruits pépin,
cherries or
quetsche


2007. Jams, fruit jellies, marmalades, fruit or nut purTe and fruit or
nut pastes, obtained by cooking, whether or not containing
added sugar or other sweetening matter:


-- Homogenised preparations of fruits/nuts, obt. by cooking,
whether/not containing added sugar/other sweetening
matter


1000 ---homogenized preparations free: but not
from fruits pépin,
cherries or
quetsche


-- Citrus fruit preparations (excl. homogenized), obt. by cooking,
whether/not containing added sugar/other sweetening
matter


9110 ---not containing added sugar or other sweetening matter free


9120 ---containing added sugar or other sweetening matter free


-- Preparations of fruit (excl. citrus fruit; excl. homogenized),
obt. by cooking, whether/not containing added sugar/ other
sweetening matter


free


9911 ---tropical fruit and tropical nuts free


9919 ---other free: but not
from fruits pépin,
cherries or
quetsche


9921 ---tropical fruit and tropical nuts free


9929 ---other free: but not
from fruits pépin,
cherries or
quetsche


2008. Fruit, nuts and other edible parts of plants, otherwise prepared
or preserved, whether or not containing added sugar or
other sweetening matter or spirit, not elsewhere specified or
included:


-- Ground-nuts, prepared/preserved, whether/not containing
added/ sugar/other sweetening matter/spirit, n.e.s.


1190 ---other free


-- Nuts (excl. ground-nuts), incl. mixtures, prepared/preserved,
whether/not containing added sugar/other sweetening
matter/ spirit, n.e.s.


1910 ---tropical fruit and tropical nuts free




57ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


1990 ---other 7.50


-- Pineapples, prepared/preserved, whether/not containing
added sugar/other sweetening matter/spirit, n.e.s.


2000 ---pineapples free


-- Citrus fruit, prepared/preserved, whether/not containing
added sugar/other sweetening matter/spirit, n.e.s.


3010 --- pulp, not containing added sugar or other sweetening
matter


12.50


-- Palm hearts, prepared/preserved, whether/not containing
added sugar/other sweetening matter/spirit, n.e.s.


9100 ---palm hearts free


-- Mixtures of edible parts of plants (excl. of 2008.19),
prepared/ preserved, whether/not containing added sugar/
other sweetening matter/spirit, n.e.s.


9211 ---of tropical fruit and tropical nuts free


-- Edible parts of plants, prepared/preserved, whether/ not
containing added sugar/other sweetening matter/spirit, n.e.s.


9911 ---of tropical fruits free


9919 ---other free: but not
from fruits pépin,
cherries or
quetsche


9996 ---tropical fruit and tropical nuts free


9998 --- maize (corn), other than sweet corn (Zea mays var.
saccharata)


free


2009. Fruit juices (including grape must) and vegetable juices,
unfermented and not containing added spirit, whether or not
containing added sugar or other sweetening matter:


-- Orange juice, frozen, unfermented & not containing added
spirit, whether/not containing added sugar/other sweetening
matter


1110 ---not containing added sugar or other sweetening matter 14.00


1120 ---containing added sugar or other sweetening matter 14.00


-- Orange juice, not frozen, of a Brix value not >20,
unfermented & not containing added spirit, whether/not
containing added sugar/other sweetening matter


1210 ---not containing added sugar or other sweetening matter 14.00


1220 ---containing added sugar or other sweetening matter 14.00


-- Orange juice, not frozen (excl. of 2009.19), unfermented &
not containing added spirit, whether/not containing added
sugar/other sweetening matter




58 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


1930 ---not containing added sugar or other sweetening matter 14.00


1940 ---containing added sugar or other sweetening matter 14.00


-- Grapefruit juice, of a Brix value not >20, unfermented & not
containing added spirit, whether/not containing added sugar/
other sweetening matter


2120 ---containing added sugar or other sweetening matter 14.00


-- Grapefruit juice (excl. of 2009.21), unfermented & not
containing added spirit, whether/not containing added sugar/
other sweetening matter


2920 ---containing added sugar or other sweetening matter 14.00


-- Juice of any single citrus fruit other than orange/grapefruit,
of a Brix value not >20, unfermented & not containing added
spirit, whether/not containing added sugar/other sweetening
matter


3119 ---other free


-- Juice of any single citrus fruit other than orange/grapefruit
(excl. of 2009.31), unfermented & not containing added
spirit, whether/not containing added sugar/other sweetening
matter


3919 ---other free


-- Pineapple juice, of a Brix value not >20, unfermented & not
containing added spirit, whether/not containing added sugar/
other sweetening matter


4110 ---not containing added sugar or other sweetening matter free


4120 ---containing added sugar or other sweetening matter free


-- Pineapple juice (excl. of 2009.41), unfermented & not
containing added spirit, whether/not containing added sugar/
other sweetening matter


4910 ---not containing added sugar or other sweetening matter free


4920 ---containing added sugar or other sweetening matter free


-- Grape juice, incl. grape must (excl. of 2009.61), unfermented
& not containing added spirit, whether/not containing added
sugar/other sweetening matter


6910 ---within the limits of the tariff quota (Q. No. 22) 50.00


-- Juice of any single fruit/vegetable (excl. of 2009.11-
2009.79), unfermented & not containing added spirit,
whether/not containing added sugar/other sweetening
matter


8081 ---of tropical fruit free


8089 ---other free


8098 ---of tropical fruit free




59ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


8099 ---other free


-- Mixtures of juices, unfermented & not containing added
spirit, whether/not containing added sugar/other sweetening
matter


9061 ---with a basis of juices of tropical fruits or tropical nuts free


9069 ---other free


9098 ---with a basis of tropical-fruits juices free


9099 ---other free


2101. Extracts, essences and concentrates, of coffee, tea or matt and
preparations with a basis of these products or with a basis of
coffee, tea or matT; roasted chicory and other roasted coffee
substitutes, and extracts, essences and concentrates thereof:


--Extracts, essences & concentrates of coffee


1100 ---extracts, essences and concentrates free


-- Preparations with a basis of extracts/essences/concentrates
of coffee/with a basis of coffee


1211 --- containing 1.5 % or more by weight of milkfat, 2.5 % or
more by weight of milk protein, 5 % or more by weight of
sugar or 5 % or more by weight of starch


free + vc


1219 ---other free


1291 --- containing 1.5 % or more by weight of milkfat, 2.5 % or
more by weight of milk protein, 5 % or more by weight of
sugar or 5 % or more by weight of starch


free + vc


1299 ---other free


-- Extracts, essences & concentrates of tea/matt, &
preparations with a basis of these extracts/essences/
concentrates/with a basis of tea/matt


2011 --- containing 1.5 % or more by weight of milkfat, 2.5 % or
more by weight of milk protein, 5 % or more by weight of
sugar or 5 % or more by weight of starch


free + vc


2019 ---other free


2091 --- containing 1.5 % or more by weight of milkfat, 2.5 % or
more by weight of milk protein, 5 % or more by weight of
sugar or 5 % or more by weight of starch


free + vc


2099 ---other free


-- Roasted chicory & other roasted coffee substitutes, &
extracts, essences & concentrates thereof


3000 --- roasted chicory and other roasted coffee substitutes, and
extracts, essences and concentrates thereof


free


2102. Yeasts (active or inactive); other single-cell micro-organisms,
dead (but not including vaccines of heading 30.02); prepared
baking powders:




60 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


--Active yeasts


1099 ---other free


-- Inactive yeasts; other single-cell micro-organisms, dead
(excl. vaccines of 30.02)


2019 ---other free


2029 ---other free


--Prepared baking powders


3000 ---prepared baking powders free


2103. Sauces and preparations therefor; mixed condiments and


mixed seasonings; mustard flour and meal and


prepared mustard:


--Soya sauce


1000 ---Soya sauce free


--Tomato ketchup & other tomato sauces


2000 ---tomato ketchup and other tomato sauces free


--Mustard flour & meal & prepared mustard


3018 ---mustard flour and meal, unmixed free


3019 ---other free


-- Sauces & preparations therefor, n.e.s.; mixed condiments &
mixed seasonings, n.e.s.


9000 ---other free


2104. Soups and broths and preparations therefor; homogenised
composite food preparations:


--Soups & broths & preparations therefor


1000 ---soups and broths and preparations therefor free


--Homogenised composite food preparations


2000 ---homogenized composite food preparations free + vc


2105. Ice cream and other edible ice, whether or not containing
cocoa:


--Ice cream & other edible ice, whether/not containing cocoa


0010 ---containing more than 13 % by weight of milkfat free + vc


0020 --- containing more than 10 % but not more than 13 % by
weight of milkfat


free + vc


0030 --- containing more than 7 % but not more than 10 % by
weight of milkfat


free + vc


0040 --- containing more than 3 % but not more than 7 % by weight
of milkfat


free + vc


0051 ---containing more than 10 % by weight of other fat free + vc




61ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


0052 --- containing more than 3 % but not more than 10 % by
weight of other fat


free + vc


0053 --- not containing fat or containing not more than 3 % by
weight of other fat


free + vc


2106. Food preparations not elsewhere specified or included:


--Protein concentrates & textured protein substance


1011 ---containing milkfat, other fat or sugar free + vc


1019 ---other free


--Food preparations, n.e.s.


9010 ---sweeteners in the form of tablets free


9021 --- containing added sugar or other sweetening matter, of a
sucrose content exceeding 60% by weight


free + vc: not
pepin fruit sugar


9022 --- containing added sugar or other sweetening matter, of a
sucrose content exceeding 50% but not exceeding 60% by
weight


free + vc: not
pepin fruit sugar


9023 --- containing added sugar or other sweetening matter, of a
sucrose content not exceeding 50% by weight


free + vc: not
pepin fruit sugar


9024 ---not containing added sugar or other sweetening matter free: not pepin fruit
sugar


9029 ---other free


9030 ---protein hydrolysates and yeast autolysates free


9040 --- chewing-gum and sweets, tablets, pastilles and the like, not
containing sugar


free + vc


9050 --- containing more than 10% but not more than 20% by
weight of meat, offal, blood, sausage or any combination
thereof and not more than 20% by weight of milkfat


free + vc


9060 ---exceeding 50 % free + vc


9061 ---of a fat (other than milkfat) content exceeding 5% free + vc


9062 ---other free + vc


9063 ---of a fat (other than milkfat) content exceeding 5% free + vc


9064 ---other free + vc


9065 ---exceeding 12 % but not exceeding 20 % free + vc


9066 ---exceeding 6 % but not exceeding 12 % free + vc


9067 ---exceeding 3 % but not exceeding 6 % free + vc


9068 --- exceeding 1.5 % but not exceeding 3 % (other than
products of tariff headings 2106.9071/9072)


free + vc


9069 --- exceeding 1 % but not exceeding 1.5 % (other than
products of tariff headings 2106.9071/9072)


free + vc


9071 ---exceeding 60 % free + vc


9072 ---exceeding 40 % but not exceeding 60 % free + vc




62 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


9073 ---exceeding 25 % but not exceeding 40 % free + vc


9074 ---exceeding 10 % but not exceeding 25 % free + vc


9075 ---exceeding 5 % but not exceeding 10 % free + vc


9076 ---exceeding 1 % but not exceeding 5 % free + vc


9094 ---exceeding 50 % free + vc


9095 ---not exceeding 50% free + vc


9096 --- containing cereals, malt extracts or eggs (not containing
sugar)


free + vc


9099 ---other free


2201. Waters, including natural or artificial mineral waters and


aerated waters, not containing added sugar or other


sweetening matter nor flavoured; ice and snow:


-- Mineral waters (natural/artificial) & aerated waters, not
containing added sugar/other sweetening matter/flavoured


1000 ---mineral waters and aerated waters free


2202. Waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavoured, and other non-alcoholic beverages, not including
fruit or vegetable juices of heading 20.09:


-- Waters, incl. mineral waters & aerated waters, containing
added sugar/other sweetening matter/flavoured


1000 --- waters, including mineral waters and aerated waters,
containing added sugar or other sweetening matter or
flavoured


free


-- Non-alcoholic beverages other than waters of 2202.10 (not
incl. fruit/vegetable juices of 20.09)


9090 ---other free


2203. Beer made from malt:


--Beer made from malt


0010 ---in containers holding more than 2 hl free


0020 --- in containers holding more than 2 litres but not more than
2 hl


free


0031 ---in glass bottles free


0039 ---other free


2204. Wine of fresh grapes, including fortified wines; grape must


other than that of heading 20.09:


-- Wine other than sparkling wine of fresh grapes, incl. fortified;
grape must with fermentation prevented/arrested by the
addition of alcohol, in containters of 2 l/less


2150 ---sweet wine, specialities and mistelles 17.50




63ANNEX 2: PRODUCT COVERAGE AND TARIFF REDUCTION FOR AGRICULTURAL PRODUCTS


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


-- Wine other than sparkling wine of fresh grapes, incl. fortified;
grape must with fermentation prevented/arrested by the
addition of alcohol, in containters of >2 l


2941 ---white free


2942 ---red free


2950 ---sweet wine, specialities and mistelles 17.50


--Grape must (excl. of 20.09)


3000 ---other grape must free


2205. Vermouth and other wine of fresh grapes flavoured with plants
or aromatic substances:


-- Vermouth & other wine of fresh grapes flavoured with plants/
aromatic substance, in containters of 2 l/less


1020 ---of an alcoholic strength by volume exceeding 18 % vol free


-- Vermouth & other wine of fresh grapes flavoured with plants/
aromatic substance, in containters of > 2l


9020 ---of an alcoholic strength by volume exceeding 18 % vol free


2207. Undenatured ethyl alcohol of an alcoholic strength by
volume of 80 % vol or higher; ethyl alcohol and other spirits,
denatured, of any strength:


-- Undenatured ethyl alcohol of an alcoholic strength by


volume of 80% vol.


1000 ---undenatured ethyl alcohol of an alcoholic strength by free


volume of 80% vol or higher


--Ethyl alcohol & other spirits, denatured, of any strength


2000 ---ethyl alcohol and other spirits, denatured, of any strength free


2208. Undenatured ethyl alcohol of an alcoholic strength by volume
of less than 80 % vol; spirits, liqueurs and other spirituous
beverages:


--Spirits obt. by distilling grape wine/grape marc


2011 ---spirits obtained by distilling grape wine free


2019 ---other free


2021 ---spirits obtained by distilling grape wine free


2029 ---other free


--Whiskies


3010 ---in containers holding more than 2 litres free


3020 ---in containers holding not more than 2 litres free


--Rum & tafia


4010 ---in containers holding more than 2 litres free


4020 ---in containers holding not more than 2 litres free


--Gin & Geneva




64 HANDBOOK ON THE SCHEME OF SWITZERLAND


TARIFF
HEADINGS


DESCRIPTION OF GOODS


PREFERENTIAL RATE


Applicable
rate


Fr./piece


Deductable amout
from MFN rate


Fr./piece


5011 ---gin free


5019 ---other free


5021 ---gin free


5029 ---other free


--Vodka


6010 ---in containers holding more than 2 litres free


6020 ---in containers holding not more than 2 litres free


--Liqueurs & cordials


7000 ---liqueurs and cordials free


-- Undenatured ethyl alcohol of an alcoholic strength by volume
<80%vol; other spirits, liquers & other spiritous beverages


9010 --- undenatured ethyl alcohol of an alcoholic strength by
volume of less than 80% vol


free


9021 ---more than 2 litres 29.00


9022 ---not more than 2 litres 40.00


9099 ---other free


2209. Vinegar and substitutes for vinegar obtained from acetic acid:


--Vinegar & substitutes for vinegar obt. from acetic acid


0000 --- Vinegar and substitutes for vinegar obtained from acetic
acid


free


2309. Preparations of a kind used in animal feeding:


--Dog/cat food, put up for RS


1021 ---containing milk or whey powder 6.40


1029 ---other 5.50


2402. Cigars, cheroots, cigarillos and cigarettes, of tobacco or of
tobacco substitutes:


--Cigarettes containing tobacco


2010 ---Cigarettes containing tobacco free: Beedies


2020 ---Cigarettes containing tobacco free: Beedies


2403. Other manufactured tobacco and manufactured tobacco
substitutes; homogenised or reconstituted tobacco; tobacco
extracts and essences:


--Homogenised/reconstituted tobacco


9100 ---«homogenized» or «reconstituted» tobacco free


--Manufactured tobacco & manufactured tobacco substitutes,
n.e.s. (excl. smoking tobacco & homogenised/ reconstituted
tobacco); tobacco extracts & essences


9920 ---tobacco extracts free


* vc= variable charge


** for technical use




65ANNEX 3: PRODUCT COVERAGE AND TARIFF REDUCTION FOR INDUSTRIAL PRODUCTS


Annex 3


PRODUCT COVERAGE AND TARIFF REDUCTION OR INDUSTRIAL PRODUCTS
(CHAPTERS 25-97)


Chapter Description of goods Tariff preferences granted Exceptions


25 - 27 Mineral products 100%


28 - 38 Products of the chemical and
allied industries


100% Excluding: HS 2901, 2902,
340399, 3501,3502,3505, and
38231210


29054300:
free + vc


35069910:
deduction of 6.00Fr.


36041000: free but for China
deduction of 30%


36049000: free but for China
deduction of 30%


38231190:
deduction of 1.00Fr.


38241010:
deduction of 1.50Fr


38249091:
deduction of 2.00Fr.


39 - 49 Plastic materials, raw hides and
skins, leather, wood, carbon,
articles of wood, paper-making
material


100%


50 - 63 Textiles and clothing 50% Excluding: HS 5001-5003, 5101-
5103,5201-5203,5301-5305,
and 6310


Free: HS 5110, 511111, 5113,
5306, 5307, 5308, 5309, 5310,
5311, 560721, 560729, 560790,
560890, 570220, 5705, and
630510


64 Footwear, gaiter 100%


65 Headgears 100%


66 Umbrellas, walking sticks,
sunshades


100%


67 - 73 Feathers, prepared feathers and
down; articles of stone, plaster,
ceramic; pearls, precious stones,
precious metals, fantasy jewelry;
iron and steel


100%




66 HANDBOOK ON THE SCHEME OF SWITZERLAND


Chapter Description of goods Tariff preferences granted Exceptions


74 Copper and articles made out of it 100%


75 Nickel and articles made out of it 100%


76 Aluminium and articles made out
of it


100%


77 - 83 Lead, zinc, tin and articles made
out of it; tools, cutlery


100%


84 Nuclear reactors, cauldron,
machines (reactor)


100%


85 Electrical machinery and
apparatus


100%


86 - 89 Transport equipment 100%


90 - 92 Optical instruments; watches;
musical instruments


100%


93 Arms and ammunition 100%


94 - 96 Furniture; toys; sports equipment 100%


97 Works of art, collective items and
antiques


100%




67
ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


Annex 4


LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON
NON-ORIGINATING MATERIALS IN ORDER THAT


THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


Introductory notes


Note 1


1.1. This Annex sets out rules for all products, but the fact that a product is included in it does not mean that it is
necessarily covered by the scheme of generalised tariff preferences (GSP) of Switzerland.


1.2. This Annex lays down the conditions pursuant to Article 6 of Federal Ordinance of 30 March 2011 on Rules
of Origin for the Swiss Generalized System of Preferences (RS 946.39). There are four different types of rules,
which vary according to the product:


(a) through a maximum content of non-originating materials allowed in a obtained product;


(b) through working or processing the 4-digit Harmonized System (HS) headings or 6-digit HS sub-headings of
the manufactured products becomes different from the 4-digit HS headings or 6-digit sub-headings respectively
of the materials used;


(c) a specific working and processing operation is carried out;


(d) working or processing is carried out on certain wholly obtained materials.


Note 2


2.1. The first two columns in the list describe the product obtained. The first column gives the HS heading
number or chapter number used in the HS and the second column gives the description of goods used in that
system for that HS heading or chapter. For each entry in the first two columns one or more rules (“qualifying
operations”) are set out in column 3. These qualifying operations concern only non-originating materials. Where,
in some cases, the entry in column 1 is preceded by “ex”, this signifies that the rule in column 3 applies only to
the part of that HS heading as described in column 2.


2.2. Where several HS heading numbers are grouped together in column 1 or a chapter number is given and
the description of products in column 2 is therefore given in general terms, the adjacent rule in column 3 applies
to all products which, under the HS, are classified in HS headings of the chapter or in any of the HS headings
grouped together in column 1.


2.3. Where there are different rules in the list applying to different products within a HS heading, each indent
contains the description of that part of the HS heading covered by the adjacent rule in column 3.


2.4. Where two alternative rules are set out in column 3, separated by “or”, it is at the choice of the exporter
which one to use.


2.5. For some products less stringent rules shall apply for products originating in LDCs. In these cases, column
3 is split into two sub-columns, (a) and (b), with sub-column (a) showing the rule applicable to LDCs and sub-
column (b) showing the rule applicable to all other beneficiary countries.


Note 3


3.1. Article 6, concerning products having acquired originating status which are used in the manufacture of
other products, shall apply, regardless of whether this status has been acquired inside the factory where these
products are used or in another factory in the beneficiary country or in Switzerland.




68 HANDBOOK ON THE SCHEME OF SWITZERLAND


Example: An engine of HS heading 8407, for which the rule states that the value of the non-originating materials
which may be incorporated may not exceed 50 per cent of the ex-works price (70 per cent for a LDC), is made
from “other alloy steel roughly shaped by forging” of HS heading ex 7224.


If this forging has been forged in a beneficiary country concerned or in Switzerland from a non-originating ingot,
it has already acquired originating status by virtue of the rule for HS heading ex 7224 in the list. The forging can
then count as originating in the value calculation for the engine regardless of whether it was produced in the same
factory or in another factory in the beneficiary country concerned. The value of the non-originating ingot is thus
not taken into account when adding up the value of the non-originating materials used.


3.2. The rules in the list represent the minimum amount of working or processing required, and the carrying-out
of more working or processing also confers originating status; conversely, the carrying-out of less working or
processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level
of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use
of such material at a later stage is not.


3.3. Without prejudice to Note 3.2, where a rule uses the expression “Manufacture from materials of any HS
heading”, then materials of any HS heading(s) (even materials of the same description and HS heading as the
product) may be used, subject, however, to any specific limitations which may also be contained in the rule.
However, the expression “Manufacture from materials of any HS heading, including other materials of HS heading
…” or “Manufacture from materials of any HS heading, including other materials of the same HS heading as the
product” means that materials of any HS heading(s) may be used, except those of the same description as the
product as given in column 2 of the list.


3.4. When a rule in the list specifies that a product may be manufactured from more than one material, this means
that one or more materials may be used. It does not require that all be used.


Example: The rule for fabrics of HS headings 5208 to 5212 provides that natural fibres may be used and that
chemical materials, among other materials, may also be used. This does not mean that both have to be used; it
is possible to use one or the other or both.


3.5. Where a rule in the list specifies that a product must be manufactured from a particular material, the rule does
not prevent the use also of other materials which, because of their inherent nature, cannot satisfy this condition.
(See also Note 6.2 below in relation to textiles). However, this does not apply to products which, although they
cannot be manufactured from the particular material specified in the list, can be produced from a material of the
same nature at an earlier stage of manufacture.


Note 4


4.1. The term “natural fibres” is used in the list to refer to fibres other than artificial or synthetic fibres. It is
restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes
fibres that have been carded, combed or otherwise processed but not spun.


4.2. The term “natural fibres” includes horsehair of HS heading 0503, silk of HS headings 5002 and 5003 as well
as the wool fibres, fine or coarse animal hair of HS headings 5101 to 5105, the cotton fibres of HS headings 5201
to 5203 and the other vegetable fibres of HS headings 5301 to 5305.


4.3. The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the list to describe
the materials not classified in HS chapters 50 to 63, which can be used to manufacture artificial, synthetic or
paper fibres or yarns.


4.4. The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres
or waste, of HS headings 5501 to 5507.




69
ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


Note 5


5.1. Where for a given product in the list a reference is made to this note, the conditions set out in column 3
shall not be applied to any basic textile materials, used in the manufacture of this product, which, taken together,
represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and
5.4 below).


5.2. However, the tolerance mentioned in Note 5.1 may only be applied to mixed products which have been
made from two or more basic textile materials.


The following are the basic textile materials:


• silk,
• wool,
• coarse animal hair,
• fine animal hair,
• horsehair,
• cotton,
• paper-making materials and paper,
• flax,
• true hemp,
• jute and other textile bast fibres,
• sisal and other textile fibres of the genus Agave,
• coconut, abaca, ramie and other vegetable textile fibres,
• synthetic man-made filaments,
• artificial man-made filaments,
• current conducting filaments,
• synthetic man-made staple fibres of polypropylene,
• synthetic man-made staple fibres of polyester,
• synthetic man-made staple fibres of polyamide,
• synthetic man-made staple fibres of polyacrylonitrile,
• synthetic man-made staple fibres of polyimide,
• synthetic man-made staple fibres of polytetrafluoroethylene,
• synthetic man-made staple fibres of polyphenylene sulphide,
• synthetic man-made staple fibres of polyvinyl chloride,
• other synthetic man-made staple fibres,
• artificial man-made staple fibres of viscose,
• other artificial man-made staple fibres,
• yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped,
• yarn made of polyurethane segmented with flexible segments of polyester whether or not gimped,
• products of HS heading 5605 (metallized 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,


• other products of HS heading 5605,
• glass fibres,
• metallic fibres.


Example: A yarn of HS heading 5205 made from cotton fibres of HS heading 5203 and synthetic staple fibres of
HS heading 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin
rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per
cent of the yarn.


Example: A woollen fabric of HS heading 5112 made from woollen yarn of HS heading 5107 and synthetic yarn
of staple fibres of HS heading 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin




70 HANDBOOK ON THE SCHEME OF SWITZERLAND


rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy
the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for
spinning) or a combination of the two may be used provided their total weight does not exceed 10 per cent of
the weight of the fabric.


Example: Tufted textile fabric of HS heading 5802 made from cotton yarn of HS heading 5205 and cotton fabric
of HS heading 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns
classified in two separate HS headings or if the cotton yarns used are themselves mixtures.
Example: If the tufted textile fabric concerned had been made from cotton yarn of HS heading 5205 and synthetic
fabric of HS heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted
textile fabric is accordingly a mixed product.


5.3. In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of
polyether whether or not gimped” this tolerance is 20 per cent in respect of this yarn.


5.4. In the case of products 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 an
adhesive between two films of plastic film”, this tolerance is 30 per cent in respect of this strip.


Note 6


6.1. In the case of those textile products which are marked in the list by a footnote referring to this note, textile
materials, with the exception of linings and interlinings, which do not satisfy the rule set out in the list in column
3 for the made-up product concerned may be used provided that they are classified in a HS heading other than
that of the product and that their value does not exceed 8 per cent of the ex-works price of the product.
6.2. Without prejudice to Note 6.3, materials which are not classified within HS chapters 50 to 63 may be used
freely in the manufacture of textile products, whether or not they contain textiles.


Example: If a rule in the list provides that for a particular textile item, such as trousers, yarn must be used, this
does not prevent the use of metal items, such as buttons, because buttons are not classified within HS chapters
50 to 63. For the same reason, it does not prevent the use of slide-fasteners even though slide-fasteners
normally contain textiles.


6.3. Where a percentage rule applies, the value of materials which are not classified within HS chapters 50 to 63
must be taken into account when calculating the value of the non-originating materials incorporated.


Note 7


7.1. For the purposes of HS headings 2707 and 2713, the “specific processes” are the following:


(a) vacuum distillation;
(b) redistillation by a very thorough fractionation process;
(c) cracking;
(d) reforming;
(e) extraction by means of selective solvents;
(f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum


or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally
active earth, activated earth, activated charcoal or bauxite;


(g) polymerization;
(h) alkylation;
(i) isomerization.




71
ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


7.2. For the purposes of HS headings 2710 to 2712, the “specific processes” are the following:


(a) vacuum distillation;


(b) redistillation by a very thorough fractionation process;


(c) cracking;


(d) reforming;


(e) extraction by means of selective solvents;


(f) the process comprising all the following operations: processing with concentrated sulphuric acid, oleum
or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally
active earth, activated earth, activated charcoal or bauxite;


(g) polymerization;


(h) alkylation;


(ij) isomerization;


(k) in respect of heavy oils falling within HS heading ex 2710 only, desulphurization with hydrogen resulting
in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59
T method);


(l) in respect of products falling within HS heading 2710 only, deparaffining by a process other than filtering;


(m) in respect of heavy oils falling within HS heading ex 2710 only, treatment with hydrogen at a pressure of
more than 20 bars and a temperature of more than 250°C with the use of a catalyst, other than to effect
desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further
treatment with hydrogen of lubricating oils of HS heading ex 2710 (e.g. hydrofinishing or decolorization)
in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific
process;


(n) in respect of fuel oils falling within HS heading ex 2710 only, atmospheric distillation, on condition that
less than 30 per cent of these products distils, by volume, including losses, at 300°C by the ASTM D 86
method;


(o) in respect of heavy oils other than gas oils and fuel oils falling within HS heading ex 2710 only, treatment
by means of a high-frequency electrical brush-discharge;


(p) in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin
wax containing by weight less than 0,75 % of oil) of HS heading ex 2712 only, de-oiling by fractional
crystallisation.


7.3. For the purposes of HS headings ex 2707 to 2713, simple operations such as cleaning, decanting, desalting,
water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with
different sulphur contents, any combination of these operations or like operations do not confer origin.




72 HANDBOOK ON THE SCHEME OF SWITZERLAND


PART II


LIST OF PRODUCTS AND WORKING OR PROCESSING OPERATIONS WHICH CONFER ORIGINATING STATUS


Harmonized System
heading Description of product


Qualifying operation
(Working or processing, carried out on non-originating materials, which confers


originating status)


(1) (2) (3)


Chapter 1 Live animals All the animals of Chapter 1 are wholly obtained


Chapter 2 Meat and edible meat offal Manufacture in which all the meat and edible meat offal in the products of
this chapter is wholly obtained


ex Chapter 3 Fish and crustaceans, molluscs and other aquatic
invertebrates, except for:


All fish and crustaceans, molluscs and other aquatic invertebrates are
wholly obtained


0304 Fish fillets and other fish meat (whether or not
minced), fresh, chilled of frozen


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


0305 Fish, dried, salted or in brine; smoked fish, whether
or not cooked before or during the smoking process;
flours, meals and pellets of fish, fit for human
consumption


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


ex 0306 Crustaceans, whether in shell or not, dried, salted or
in brine; crustaceans, in shell, cooked by steaming or
by boiling in water, whether or not chilled, frozen,
dried, salted or in brine; flours, meals and pellets of
crustaceans, fit for human consumption


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


ex 0307 Molluscs, whether in shell or not, dried, salted or in
brine; aquatic invertebrates other than crustaceans
and molluscs, dried, salted or in brine; flours,
meals and pellets of aquatic invertebrates other
than crustaceans, fit for human consumption


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


Chapter 4 Dairy produce; birds’ eggs; natural honey; edible
products of animal origin, not elsewhere specified
or included;


Manufacture in which:


— all the materials of Chapter 4 used are wholly obtained; and


— the weight of sugar ( 1 ) used does not exceed 40 % of the weight of the
final product


ex Chapter 5 Products of animal origin, not elsewhere specified or
included, except for:


Manufacture from materials of any heading


ex 0511 91 Inedible fish eggs and roes All the eggs and roes are wholly obtained


Chapter 6 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 are wholly
obtained


Chapter 7 Edible vegetables and certain roots and tubers Manufacture in which all the materials of Chapter 7 used are wholly
obtained


Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons Manufacture in which:


— all the fruit, nuts and peels of citrus fruits or melons of Chapter 8 used
are wholly obtained, and


— the weight of sugar ( 1 ) used does not exceed 40 % of the weight of the
final product


Chapter 9 Coffee, tea, maté and spices; Manufacture from materials of any heading


EN L 307/34 Official Journal of the European Union 23.11.2010




73
ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


Chapter 10 Cereals Manufacture in which all the materials of Chapter 10 used are wholly
obtained


ex Chapter 11 Products of the milling industry; malt; starches;
inulin; wheat gluten; except for:


Manufacture in which all the materials of Chapters 10 and 11, headings
0701 and 2303, and sub-heading 0710 10 used are wholly obtained


ex 1106 Flour, meal and powder of the dried, shelled
leguminous vegetables of heading 0713


Drying and milling of leguminous vegetables of heading 0708


Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains,
seeds and fruit; industrial or medicinal plants; straw
and fodder


Manufacture from materials of any heading, except that of the product


Chapter 13 Lac; gums, resins and other vegetable saps and
extracts


Manufacture from materials of any heading, in which the weight of
sugar ( 1 ) used does not exceed 40 % of the weight of the final product


Chapter 14 Vegetable plaiting materials; vegetable products not
elsewhere specified or included


Manufacture from materials of any heading


ex Chapter 15 Animal or vegetable fats and oils and their cleavage
products; prepared edible fats; animal or vegetable
waxes; except for:


Manufacture from materials of any sub-heading, except that of the product


1501 to 1504 Fats from pig, poultry, bovine, sheep or goat, fish,
etc


Manufacture from materials of any heading except that of the product


1505, 1506
and 1520


Wool grease and fatty substances derived therefrom
(including lanolin). Other animal fats and oils and
their fractions, whether or not refined, but not
chemically modified.. Glycerol, crude; glycerol
waters and glycerol lyes.


Manufacture from materials of any heading


1509 and 1510 Olive oil and its fractions Manufacture in which all the vegetable materials used are wholly obtained


1516 and 1517 Animal or vegetable fats and oils and their fractions,
partly or wholly hydrogenated, inter-esterified, re-
esterified or elaidinised, whether or not refined, but
not further prepared


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 1516


Manufacture from materials of any heading, except that of the product, in
which the weight of all the materials of Chapter 4 used does not exceed
40 % of the weight of the final product


Chapter 16 Preparations of meat, of fish or of crustaceans,
molluscs or other aquatic invertebrates


Manufacture:


— from materials of any heading, except meat and edible meat offal of
Chapter 2 and materials of Chapter 16 obtained from meat and edible
meat offal of Chapter 2, and


— in which all the materials of Chapter 3 and materials of Chapter 16
obtained from fish and crustaceans, molluscs and other aquatic invert­
ebrates of Chapter 3 used are wholly obtained


ex Chapter 17 Sugars and sugar confectionery; except for: Manufacture from materials of any heading, except that of the product


ex 1702 Other sugars, including chemically pure lactose and
glucose, in solid form; sugar syrups; artificial honey,
whether or not mixed with natural honey; caramel


Manufacture from materials of any heading, except that of the product, in
which the weight of the materials of headings 1101 to 1108, 1701 and
1703 used does not exceed 30 % of the weight of the final product


ex 1702 Chemically pure maltose and fructose Manufacture from materials of any heading including other materials of
heading 1702


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74 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


1704 Sugar confectionery (including white chocolate), not
containing cocoa


Manufacture from materials of any heading, except that of the product, in
which:


— the individual weight of sugar ( 1 ) and of the materials of Chapter 4
used does not exceed 40 % of the weight of the final product, and


— the total combined weight of sugar ( 1 ) and the materials of Chapter 4
used does not exceed 60 % of the weight of final product


Chapter 18 Cocoa and cocoa preparations Manufacture from materials of any heading, except that of the product, in
which


— the individual weight of sugar ( 1 ) and of the materials of Chapter 4
used does not exceed 40 % of the weight of the final product, and


— the total combined weight of sugar ( 1 ) and the materials of Chapter 4
used does not exceed 60 % of the weight of final product


Chapter 19 Preparations of cereals, flour, starch or milk;
pastrycooks’ products


Manufacture from materials of any heading, except that of the product, in
which:


— the weight of the materials of Chapters 2, 3 and 16 used does not
exceed 20 % of the weight of the final product, and


— the weight of the materials of headings 1006 and 1101 to 1108 used
does not exceed 20 % of the weight of the final product, and


— the individual weight of sugar ( 1 ) and of the materials of Chapter 4
used does not exceed 40 % of the weight of the final product, and


— the total combined weight of sugar ( 1 ) and the materials of Chapter 4
used does not exceed 60 % of the weight of final product


ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts
of plants; except for:


Manufacture from materials of any heading, except that of the product, in
which the weight of sugar ( 1 ) used does not exceed 40 % of the weight of
the final product


2002 and 2003 Tomatoes, mushrooms and truffles prepared or
preserved otherwise than by vinegar of acetic acid


Manufacture in which all the materials of Chapters 7 and 8 used are
wholly obtained


ex Chapter 21 Miscellaneous edible preparations; except for: Manufacture from materials of any heading, except that of the product, in
which:


— the individual weight of sugar ( 1 ) and of the materials of Chapter 4
used does not exceed 40 % of the weight of the final product, and


— the total combined weight of sugar ( 1 ) and the materials of Chapter 4
used does not exceed 60 % of the weight of final product


2103 Sauces and preparations therefore; mixed condiments
and mixed seasonings; mustard flour and meal and
prepared mustard:


– Sauces and preparations therefore; mixed
condiments and mixed seasonings


Manufacture from materials of any heading, except that of the product.
However, mustard flour or meal or prepared mustard may be used


– Mustard flour and meal and prepared mustard Manufacture from materials of any heading


Chapter 22 Beverages, spirits and vinegar Manufacture from materials of any heading, except that of the product and
headings 2207 and 2208, in which:


— all the materials of sub-headings 0806 10, 2009 61, 2009 69 used are
wholly obtained, and


— the individual weight of sugar ( 1 ) and of the materials of Chapter 4
used does not exceed 40 % of the weight of the final product, and


— the total combined weight of sugar ( 1 ) and the materials of Chapter 4
used does not exceed 60 % of the weight of final product


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ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


ex Chapter 23 Residues and waste from the food industries;
prepared animal fodder; except for:


Manufacture from materials of any heading, except that of the product


ex 2303 Residues of starch manufacture Manufacture from materials of any heading, except that of the product, in
which the weight of the materials of Chapter 10 used does not exceed
20 % of the weight of the final product


2309 Preparations of a kind used in animal feeding Manufacture from materials of any heading, except that of the product, in
which:


— all the materials of Chapters 2 and 3 used are wholly obtained, and


— the weight of materials of Chapter 10 and 11 and headings 2302 and
2303 used does not exceed 20 % of the weight of the final product,
and


— the individual weight of sugar ( 1 ) ) and of the materials of Chapter 4
used does not exceed 40 % of the weight of the final product, and


— the total combined weight of sugar and the materials of Chapter 4
used does not exceed 60 % of the weight of final product


ex Chapter 24 Tobacco and manufactured tobacco substitutes;
except for:


Manufacture from materials of any heading in which the weight of
materials of Chapter 24 used does not exceed 30 % of the total weight
of materials of Chapter 24 used


2401 Unmanufactured tobacco; tobacco refuse All unmanufactured tobacco and tobacco refuse of Chapter 24 is wholly
obtained


2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco
or of tobacco substitutes


Manufacture from materials of any heading, except that of the product and
of heading 2403, and in which the weight of materials of heading 2401
used does not exceed 50 % of the total weight of materials of heading
2401 used


ex Chapter 25 Salt; sulphur; earths and stone; plastering materials,
lime and cement; except for:


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


ex 2519 Crushed natural magnesium carbonate (magnesite),
in hermetically-sealed containers, and magnesium
oxide, whether or not pure, other than fused
magnesia or dead-burned (sintered) magnesia


Manufacture from materials of any heading, except that of the product.
However, natural magnesium carbonate (magnesite) may be used


Chapter 26 Ores, slag and ash Manufacture from materials of any heading, except that of the product


ex Chapter 27 Mineral fuels, mineral oils and products of their
distillation; bituminous substances; mineral waxes,
except for:


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


ex 2707 Oils in which the weight of the aromatic
constituents exceeds that of the non-aromatic
constituents, being oils similar to mineral oils
obtained by distillation of high temperature coal
tar, of which more than 65 % by volume distils at
a temperature of up to 250 °C (including mixtures of
petroleum spirit and benzole), for use as power or
heating fuels


Operations of refining and/or one or more specific process(es) ( 2 )


or


Other operations in which all the materials used are classified within a
heading other than that of the product. However, materials of the same
heading as the product may be used, provided that their total value does
not exceed 50 % of the ex-works price of the product


EN 23.11.2010 Official Journal of the European Union L 307/37




76 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


2710 Petroleum oils and oils obtained from bituminous
materials, other than crude; preparations not
elsewhere specified or included, containing by
weight 70 % or more of petroleum oils or of oils
obtained from bituminous materials, these oils being
the basic constituents of the preparations; waste oils


Operations of refining and/or one or more specific process(es) ( 3 )


or


Other operations in which all the materials used are classified within a
heading other than that of the product. However, materials of the same
heading as the product may be used, provided that their total value does
not exceed 50 % of the ex-works price of the product


2711 Petroleum gases and other gaseous hydrocarbons Operations of refining and/or one or more specific process(es) ( 3 )


or


Other operations in which all the materials used are classified within a
heading other than that of the product. However, materials of the same
heading as the product may be used, provided that their total value does
not exceed 50 % of the ex-works price of the product


2712 Petroleum jelly; paraffin wax, microcrystalline
petroleum wax, slack wax, ozokerite, lignite wax,
peat wax, other mineral waxes, and similar
products obtained by synthesis or by other
processes, whether or not coloured


Operations of refining and/or one or more specific process(es) ( 3 )


or


Other operations in which all the materials used are classified within a
heading other than that of the product. However, materials of the same
heading as the product may be used, provided that their total value does
not exceed 50 % of the ex-works price of the product


2713 Petroleum coke, petroleum bitumen and other
residues of petroleum oils or of oils obtained from
bituminous materials


Operations of refining and/or one or more specific process(es) ( 2 )


or


Other operations in which all the materials used are classified within a
heading other than that of the product. However, materials of the same
heading as the product may be used, provided that their total value does
not exceed 50 % of the ex-works price of the product


ex Chapter 28 Inorganic chemicals; organic or inorganic
compounds of precious metals, of rare-earth
metals, of radioactive elements or of isotopes;
except for:


(a) Least developed countries
(hereinafter “LDCs”)


Manufacture from materials of any
heading, except that of the
product. However, materials of
the same heading as the product
may be used, provided that their
total value does not exceed 20 %
of the ex-works price of the
product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the
product. However, materials of the
same heading as the product may
be used, provided that their total
value does not exceed 20 % of the
ex-works price of the product


or


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


ex 2811 Sulphur trioxide (a) LDCs


Manufacture from sulphur dioxide


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from sulphur dioxide


or


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


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ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


ex 2840 Sodium perborate (a) LDCs


Manufacture from disodium tetra­
borate pentahydrate


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from disodium tetra­
borate pentahydrate


or


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


2843 Colloidal precious metals; inorganic or organic
compounds of precious metals, whether or not
chemically defined; amalgams of precious metals


Manufacture from materials of any heading, including other materials of
heading 2843


ex 2852 – Mercury compounds of internal ethers and their
halogenated, sulphonated, nitrated or nitrosated
derivatives


(a) LDCs


Manufacture from materials of any
heading. However, the value of all
the materials of heading 2909 used
shall not exceed 20 % of the ex-
works price of the product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading. However, the value of all
the materials of heading 2909 used
shall not exceed 20 % of the ex-
works price of the product


or


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


– Mercury compounds of nucleic acids and their
salts, whether or not chemically defined; other
heterocyclic compounds


(a) LDCs


Manufacture from materials of any
heading. However, the value of all
the materials of headings 2852,
2932, 2933 and 2934 used shall
not exceed 20 % of the ex-works
price of the product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading. However, the value of all
the materials of headings 2852,
2932, 2933 and 2934 used shall
not exceed 20 % of the ex-works
price of the product


or


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


ex Chapter 29 Organic chemicals; except for: (a) LDCs


Manufacture from materials of any
heading, except that of the
product. However, materials of
the same heading as the product
may be used, provided that their
total value does not exceed 20 %
of the ex-works price of the
product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the
product. However, materials of the
same heading as the product may
be used, provided that their total
value does not exceed 20 % of the
ex-works price of the product


or


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


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78 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


ex 2905 Metal alcoholates of alcohols of this heading and of
ethanol; except for:


(a) LDCs


Manufacture from materials of any
heading, including other materials
of heading 2905. However, metal
alcoholates of this heading may be
used, provided that their total value
does not exceed 20 % of the ex-
works price of the product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, including other materials
of heading 2905. However, metal
alcoholates of this heading may be
used, provided that their total value
does not exceed 20 % of the ex-
works price of the product


or


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


2905 43;
2905 44;
2905 45


Mannitol; D-glucitol (sorbitol); Glycerol (a) LDCs


Manufacture from materials of any
sub-heading, except that of the
product. However, materials of
the same sub-heading as the
product may be used, provided
that their total value does not
exceed 20 % of the ex-works
price of the product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
sub-heading, except that of the
product. However, materials of the
same sub-heading as the product
may be used, provided that their
total value does not exceed 20 %
of the ex-works price of the product


or


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


2915 Saturated acyclic monocarboxylic acids and their
anhydrides, halides, peroxides and peroxyacids;
their halogenated, sulphonated, nitrated or nitrosated
derivatives


(a) LDCs


Manufacture from materials of any
heading. However, the value of all
the materials of headings 2915 and
2916 used shall not exceed 20 %
of the ex-works price of the
product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading. However, the value of all
the materials of headings 2915 and
2916 used shall not exceed 20 % of
the ex-works price of the product


or


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


ex 2932 – Internal ethers and their halogenated, sulphonated,
nitrated or nitrosated derivatives


(a) LDCs


Manufacture from materials of any
heading. However, the value of all
the materials of heading 2909 used
shall not exceed 20 % of the ex-
works price of the product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading. However, the value of all
the materials of heading 2909 used
shall not exceed 20 % of the ex-
works price of the product


or


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


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ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


– Cyclic acetals and internal hemiacetals and their
halogenated, sulphonated, nitrated or nitrosated
derivatives


(a) LDCs


Manufacture from materials of any
heading


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading


or


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


2933 Heterocyclic compounds with nitrogen hetero-
atom(s) only


(a) LDCs


Manufacture from materials of any
heading. However, the value of all
the materials of headings 2932 and
2933 used shall not exceed 20 %
of the ex-works price of the
product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading. However, the value of all
the materials of headings 2932 and
2933 used shall not exceed 20 % of
the ex-works price of the product


or


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


2934 Nucleic acids and their salts, whether or not
chemically defined; other heterocyclic compounds


(a) LDCs


Manufacture from materials of any
heading. However, the value of all
the materials of headings 2932,
2933 and 2934 used shall not
exceed 20 % of the ex-works
price of the product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading. However, the value of all
the materials of headings 2932,
2933 and 2934 used shall not
exceed 20 % of the ex-works price
of the product


or


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


Chapter 30 Pharmaceutical products Manufacture from materials of any heading


Chapter 31 Fertilisers (a) LDCs


Manufacture from materials of any
heading, except that of the
product. However, materials of
the same heading as the product
may be used, provided that their
total value does not exceed 20 %
of the ex-works price of the
product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the
product. However, materials of the
same heading as the product may
be used, provided that their total
value does not exceed 20 % of the
ex-works price of the product


or


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


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80 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


Chapter 32 Tanning or dyeing extracts; tannins and their
derivatives; dyes, pigments and other colouring
matter; paints and varnishes; putty and other
mastics; inks


(a) LDCs


Manufacture from materials of any
heading, except that of the
product. However, materials of
the same heading as the product
may be used, provided that their
total value does not exceed 20 %
of the ex-works price of the
product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the
product. However, materials of the
same heading as the product may
be used, provided that their total
value does not exceed 20 % of the
ex-works price of the product


or


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


ex Chapter 33 Essential oils and resinoids; perfumery, cosmetic or
toilet preparations; except for:


(a) LDCs


Manufacture from materials of any
heading, except that of the
product. However, materials of
the same heading as the product
may be used, provided that their
total value does not exceed 20 %
of the ex-works price of the
product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the
product. However, materials of the
same heading as the product may
be used, provided that their total
value does not exceed 20 % of the
ex-works price of the product


or


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


ex 3301 Essential oils (terpeneless or not), including concretes
and absolutes; resinoids; extracted oleoresins;
concentrates of essential oils in fats, in fixed oils,
in waxes or the like, obtained by enfleurage or
maceration; terpenic by-products of the deter­
penation of essential oils; aqueous distillates and
aqueous solutions of essential oils


(a) LDCs


Manufacture from materials of any
heading, including materials of a
different “group” ( 4 ) in this
heading. However, materials of
the same group as the product
may be used, provided that their
total value does not exceed 20 %
of the ex-works price of the
product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the
product. However, materials of the
same heading as the product may
be used, provided that their total
value does not exceed 20 % of the
ex-works price of the product


or


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


ex Chapter 34 Soap, organic surface-active agents, washing prep­
arations, 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, except for:


Manufacture from materials of any heading, except that of the product.
However, materials of the same heading as the product may be used,
provided that their total value does not exceed 20 % of the ex-works
price of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


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ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


ex 3404 Artificial waxes and prepared waxes:


— With a basis of paraffin, petroleum waxes, waxes
obtained from bituminous minerals, slack wax or
scale wax


Manufacture from materials of any heading


Chapter 35 Albuminoidal substances; modified starches; glues;
enzymes


(a) LDCs


Manufacture from materials of any
heading, except that of the
product, in which the value of all
the materials used does not exceed
70 % of the ex-works price of the
product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the
product, in which the value of all
the materials used does not exceed
50 % of the ex-works price of the
product


Chapter 36 Explosives; pyrotechnic products; matches; pyro­
phoric alloys; certain combustible preparations


(a) LDCs


Manufacture from materials of any
heading, except that of the
product. However, materials of
the same heading as the product
may be used, provided that their
total value does not exceed 20 %
of the ex-works price of the
product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the
product. However, materials of the
same heading as the product may
be used, provided that their total
value does not exceed 20 % of the
ex-works price of the product


or


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


Chapter 37 Photographic or cinematographic goods (a) LDCs


Manufacture from materials of any
heading, except that of the
product. However, materials of
the same heading as the product
may be used, provided that their
total value does not exceed 20 %
of the ex-works price of the
product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the
product. However, materials of the
same heading as the product may
be used, provided that their total
value does not exceed 20 % of the
ex-works price of the product


or


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


ex Chapter 38 Miscellaneous chemical products; except for: (a) LDCs


Manufacture from materials of any
heading, except that of the
product. However, materials of
the same heading as the product
may be used, provided that their
total value does not exceed 20 %
of the ex-works price of the
product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the
product. However, materials of the
same heading as the product may
be used, provided that their total
value does not exceed 20 % of the
ex-works price of the product


or


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


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82 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


ex 3803 Refined tall oil (a) LDCs


Refining of crude tall oil


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Refining of crude tall oil


or


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


ex 3805 Spirits of sulphate turpentine, purified (a) LDCs


Purification by distillation or
refining of raw spirits of sulphate
turpentine


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Purification by distillation or
refining of raw spirits of sulphate
turpentine


or


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


ex 3806 Ester gums (a) LDCs


Manufacture from resin acids


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from resin acids


or


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


ex 3807 Wood pitch (wood tar pitch) (a) LDCs


Distillation of wood tar


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Distillation of wood tar


or


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


3809 10 Finishing agents, dye carriers to accelerate the dyeing
or fixing of dyestuffs and other products and prep­
arations (for example, dressings and mordants), of a
kind used in the textile, paper, leather or like
industries, not elsewhere specified or included:
With a basis of amylaceous substances


(a) LDCs


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


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


3823 Industrial monocarboxylic fatty acids; acid oils from
refining; industrial fatty alcohols


(a) LDCs


Manufacture from materials of any
heading, including other materials
of heading 3823


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, including other materials
of heading 3823


or


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


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83
ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


3824 60 Sorbitol other than that of sub-heading 2905 44 (a) LDCs


Manufacture from materials of any
sub-heading, except that of the
product and except materials of
sub-heading 2905 44. However,
materials of the same sub-heading
as the product may be used,
provided that their total value
does not exceed 20 % of the ex-
works price of the product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
sub-heading, except that of the
product and except materials of
sub-heading 2905 44. However,
materials of the same sub-heading
as the product may be used,
provided that their total value does
not exceed 20 % of the ex-works
price of the product


or


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


ex Chapter 39 Plastics and articles thereof; except for: (a) LDCs


Manufacture from materials of any
heading, except that of the
product.


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the product.


or


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


ex 3907 – Copolymer, made from polycarbonate and acry­
lonitrile-butadiene-styrene copolymer (ABS)


(a) LDCs


Manufacture from materials of any
heading, except that of the
product. However, materials of
the same heading as the product
may be used, provided that their
total value does not exceed 50 %
of the ex-works price of the
product ( 5 )


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the
product. However, materials of the
same heading as the product may
be used, provided that their total
value does not exceed 50 % of the
ex-works price of the product ( 5 )


or


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


– Polyester (a) LDCs


Manufacture from materials of any
heading, except that of the product


or


Manufacture from polycarbonate
of tetrabromo-(bisphenol A)


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the product


or


Manufacture from polycarbonate of
tetrabromo-(bisphenol A)


or


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


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84 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


ex 3920 Ionomer sheet or film (a) LDCs


Manufacture from a thermoplastic
partial salt which is a copolymer of
ethylene and metacrylic acid partly
neutralised with metal ions, mainly
zinc and sodium


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from a thermoplastic
partial salt which is a copolymer
of ethylene and metacrylic acid
partly neutralised with metal ions,
mainly zinc and sodium


or


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


ex 3921 Foils of plastic, metallised (a) LDCs


Manufacture from highly-trans­
parent polyester-foils with a
thickness of less than 23 micron ( 6 )


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from highly-trans­
parent polyester-foils with a
thickness of less than 23 micron ( 6 )


or


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


ex Chapter 40 Rubber and articles thereof; except for: Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


4012 Retreaded or used pneumatic tyres of rubber; solid
or cushion tyres, tyre treads and tyre flaps, of rubber:


– Retreaded pneumatic, solid or cushion tyres, of
rubber


Retreading of used tyres


– Other Manufacture from materials of any heading, except those of headings
4011 and 4012


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


ex Chapter 41 Raw hides and skins (other than furskins) and
leather; except for:


Manufacture from materials of any heading, except that of the product


4101 to 4103 Raw hides and skins of bovine (including buffalo) or
equine animals (fresh, or salted, dried, limed, pickled
or otherwise preserved, but not tanned, parchment
dressed or further prepared), whether or not dehaired
or split; raw skins of sheep or lambs (fresh, or salted,
dried, limed, pickled or otherwise preserved, but not
tanned, parchment dressed or further prepared),
whether or not with wool on or split, other than
those excluded by note 1(c) to Chapter 41; other raw
hides and skins (fresh, or salted, dried, limed, pickled
or otherwise preserved, but not tanned, parchment
dressed or further prepared), whether or not dehaired
or split, other than those excluded by note 1(b) or
1(c) to Chapter 41


Manufacture from materials of any heading


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85
ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


4104 to 4106 Tanned or crust hides and skins, without wool or
hair on, whether or not split, but not further
prepared


Re-tanning of tanned or pre-tanned hides and skins of sub-headings
4104 11, 4104 19, 4105 10, 4106 21, 4106 31 or 4106 91,


or


Manufacture from materials of any heading, except that of the product


4107, 4112,
4113


Leather further prepared after tanning or crusting Manufacture from materials of any heading, except that of the product.
However, materials of sub-headings 4104 41, 4104 49, 4105 30,
4106 22, 4106 32 and 4106 92 may be used only if a re-tanning
operation of the tanned or crust hides and skins in the dry state takes
place


Chapter 42 Articles of leather; saddlery and harness; travel
goods, handbags and similar containers; articles of
animal gut (other than silk worm gut)


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


ex Chapter 43 Furskins and artificial fur; manufactures thereof;
except for:


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


4301 Raw furskins (including heads, tails, paws and other
pieces or cuttings, suitable for furrier’s use), other
than raw hides and skins of heading 4101, 4102
or 4103


Manufacture from materials of any heading


ex 4302 Tanned or dressed furskins, assembled:


– Plates, crosses and similar forms Bleaching or dyeing, in addition to cutting and assembly of non-assembled
tanned or dressed furskins


– Other Manufacture from non-assembled, tanned or dressed furskins


4303 Articles of apparel, clothing accessories and other
articles of furskin


Manufacture from non-assembled tanned or dressed furskins of heading
4302


ex Chapter 44 Wood and articles of wood; wood charcoal; except
for:


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


ex 4407 Wood sawn or chipped lengthwise, sliced or peeled,
of a thickness exceeding 6 mm, planed, sanded or
end-jointed


Planing, sanding or end-jointing


ex 4408 Sheets for veneering (including those obtained by
slicing laminated wood) and for plywood, of a
thickness not exceeding 6 mm, spliced, and other
wood sawn lengthwise, sliced or peeled of a
thickness not exceeding 6 mm, planed, sanded or
end-jointed


Splicing, planing, sanding or endjointing


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86 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


ex 4410 to
ex 4413


Beadings and mouldings, including moulded skirting
and other moulded boards


Beading or moulding


ex 4415 Packing cases, boxes, crates, drums and similar
packings, of wood


Manufacture from boards not cut to size


ex 4418 – Builders’ joinery and carpentry of wood Manufacture from materials of any heading, except that of the product.
However, cellular wood panels, shingles and shakes may be used


– Beadings and mouldings Beading or moulding


ex 4421 Match splints; wooden pegs or pins for footwear Manufacture from wood of any heading, except drawn wood of heading
4409


Chapter 45 Cork and articles of cork Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


Chapter 46 Manufactures of straw, of esparto or of other plaiting
materials; basketware and wickerwork


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


Chapter 47 Pulp of wood or of other fibrous cellulosic material;
recovered (waste and scrap) paper or paperboard


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


Chapter 48 Paper and paperboard; articles of paper pulp, of
paper or of paperboard


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


Chapter 49 Printed books, newspapers, pictures and other
products of the printing industry; manuscripts, type­
scripts and plans


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


ex Chapter 50 Silk; except for: Manufacture from materials of any heading, except that of the product


ex 5003 Silk waste (including cocoons unsuitable for reeling,
yarn waste and garnetted stock), carded or combed


Carding or combing of silk waste


5004 to
ex 5006


Silk yarn and yarn spun from silk waste Spinning of natural fibres or extrusion of man-made fibres accompanied
by spinning or twisting ( 7 )


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ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


5007 Woven fabrics of silk or of silk waste: (a) LDCs


Weaving ( 7 )


or


Printing accompanied by at least
two preparatory or finishing
operations (such as scouring,
bleaching, mercerising, heat
setting, raising, calendaring, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47,5 % of the ex-
works price of the product


(b) Other beneficiary countries


Spinning of natural and/or man-
made staple fibres or extrusion of
man-made filament yarn or
twisting, in each case accompanied
by weaving


or


Weaving accompanied by dyeing


or


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 %
of the ex-works price of the
product ( 7 )


ex Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and
woven fabric; except for:


Manufacture from materials of any heading, except that of the product


5106 to 5110 Yarn of wool, of fine or coarse animal hair or of
horsehair


Spinning of natural fibres or extrusion of man-made fibres accompanied
by spinning ( 7 )


5111 to 5113 Woven fabrics of wool, of fine or coarse animal hair
or of horsehair:


(a) LDCs


Weaving ( 7 )


or


Printing accompanied by at least
two preparatory or finishing
operations (such as scouring,
bleaching, mercerising, heat
setting, raising, calendaring, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47,5 % of the ex-
works price of the product


(b) Other beneficiary countries


Spinning of natural and/or man-
made staple fibres or extrusion of
man-made filament yarn, in each
case accompanied by weaving


or


Weaving accompanied by dyeing


or


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 %
of the ex-works price of the
product ( 7 )


ex Chapter 52 Cotton; except for: Manufacture from materials of any heading, except that of the product


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88 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


5204 to 5207 Yarn and thread of cotton Spinning of natural fibres or extrusion of man-made fibres accompanied
by spinning ( 7 )


5208 to 5212 Woven fabrics of cotton: (a) LDCs


Weaving ( 7 )


or


Printing accompanied by at least
two preparatory or finishing
operations (such as scouring,
bleaching, mercerising, heat
setting, raising, calendaring, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47,5 % of the ex-
works price of the product


(b) Other beneficiary countries


Spinning of natural and/or man-
made staple fibres or extrusion of
man-made filament yarn, in each
case accompanied by weaving


or


Weaving accompanied by dyeing or
by coating


or


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 %
of the ex-works price of the
product ( 7 )


ex Chapter 53 Other vegetable textile fibres; paper yarn and woven
fabrics of paper yarn; except for:


Manufacture from materials of any heading, except that of the product


5306 to 5308 Yarn of other vegetable textile fibres; paper yarn Spinning of natural fibres or extrusion of man-made fibres accompanied
by spinning ( 7 )


5309 to 5311 Woven fabrics of other vegetable textile fibres;
woven fabrics of paper yarn:


(a) LDCs


Weaving ( 7 )


or


Printing accompanied by at least
two preparatory or finishing
operations (such as scouring,
bleaching, mercerising, heat
setting, raising, calendaring, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47,5 % of the ex-
works price of the product


(b) Other beneficiary countries


Spinning of natural and/or man-
made staple fibres or extrusion of
man-made filament yarn, in each
case accompanied by weaving


or


Weaving accompanied by dyeing or
by coating


or


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 %
of the ex-works price of the
product ( 7 )


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89
ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


5401 to 5406 Yarn, monofilament and thread of man-made
filaments


Extrusion of man-made fibres accompanied by spinning or spinning of
natural fibres ( 7 )


5407 and 5408 Woven fabrics of man-made filament yarn: (a) LDCs


Weaving ( 7 )


or


Printing accompanied by at least
two preparatory or finishing
operations (such as scouring,
bleaching, mercerising, heat
setting, raising, calendaring, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47,5 % of the ex-
works price of the product


(b) Other beneficiary countries


Spinning of natural and/or man-
made staple fibres or extrusion of
man-made filament yarn, in each
case accompanied by weaving


or


Weaving accompanied by dyeing or
by coating


or


Twisting or texturing accompanied
by weaving provided that the value
of the non-twisted/non-textured
yarns used does not exceed 47,5 %
of the 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 %
of the ex-works price of the
product ( 7 )


5501 to 5507 Man-made staple fibres Extrusion of man-made fibres


5508 to 5511 Yarn and sewing thread of man-made staple fibres Spinning of natural fibres or extrusion of man-made fibres accompanied
by spinning ( 7 )


5512 to 5516 Woven fabrics of man-made staple fibres: (a) LDCs


Weaving ( 7 )


or


Printing accompanied by at least
two preparatory or finishing
operations (such as scouring,
bleaching, mercerising, heat
setting, raising, calendaring, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47,5 % of the ex-
works price of the product


(b) Other beneficiary countries


Spinning of natural and/or man-
made staple fibres or extrusion of
man-made filament yarn, in each
case accompanied by weaving


or


Weaving accompanied by dyeing or
by coating


or


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 %
of the ex-works price of the
product ( 7 )


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90 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


ex Chapter 56 Wadding, felt and non-wovens; special yarns; twine,
cordage, ropes and cables and articles thereof; except
for:


Extrusion of man-made fibres accompanied by spinning or spinning of
natural fibres


or


Flocking accompanied by dyeing or printing ( 7 )


5602 Felt, whether or not impregnated, coated, covered or
laminated:


– Needleloom felt Extrusion of man-made fibres accompanied by fabric formation,


However:


— polypropylene filament of heading 5402,


— polypropylene fibres of heading 5503 or 5506, or


— polypropylene filament tow of heading 5501,


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 % of the
ex-works price of the product


or


Fabric formation alone in the case of felt made from natural
fibres ( 7 )


– Other Extrusion of man-made fibres accompanied by fabric formation,


or


Fabric formation alone in the case of other felt made from natural
fibres ( 7 )


5603 Nonwovens, whether or not impregnated, coated,
covered or laminated


(a) LDCs


Any non-woven process including
needle punching


(b) Other beneficiary countries


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


5604 Rubber thread and cord, textile covered; textile yarn,
and strip and the like of heading 5404 or 5405,
impregnated, coated, covered or sheathed with
rubber or plastics:


– Rubber thread and cord, textile covered Manufacture from rubber thread or cord, not textile covered


– Other Extrusion of man-made fibres accompanied by spinning or spinning of
natural fibres ( 7 )


5605 Metallised yarn, whether or not gimped, being textile
yarn, or strip or the like of heading 5404 or 5405,
combined with metal in the form of thread, strip or
powder or covered with metal


Extrusion of man-made fibres accompanied by spinning or spinning of
natural and/or man-made staple fibres ( 7 )


5606 Gimped yarn, and strip and the like of heading 5404
or 5405, gimped (other than those of heading 5605
and gimped horsehair yarn); chenille yarn (including
flock chenille yarn); loop wale-yarn


Extrusion of man-made fibres accompanied by spinning or spinning of
natural and/or man-made staple fibres


or


Spinning accompanied with flocking


or


Flocking accompanied by dyeing ( 7 )


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ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


Chapter 57 Carpets and other textile floor coverings: Spinning of natural and/or man-made staple fibres or extrusion of man-
made filament yarn, in each case accompanied by weaving


or


Manufacture from coir yarn or sisal yarn or jute yarn


or


Flocking accompanied by dyeing or by printing


or


Tufting accompanied by dyeing or by printing


Extrusion of man-made fibres accompanied by non-woven techniques
including needle punching ( 7 )


However:


— polypropylene filament of heading 5402,


— polypropylene fibres of heading 5503 or 5506, or


— polypropylene filament tow of heading 5501,


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 % of the ex-works price of the product


Jute fabric may be used as a backing


ex Chapter 58 Special woven fabrics; tufted textile fabrics; lace;
tapestries; trimmings; embroidery; except for:


(a) LDCs


Weaving ( 7 )


or


Printing accompanied by at least
two preparatory or finishing
operations (such as scouring,
bleaching, mercerising, heat
setting, raising, calendaring, shrink
resistance processing, permanent
finishing, decatising, impregnating,
mending and burling) where the
value of the unprinted fabric used
does not exceed 47,5 % of the ex-
works price of the product


(b) Other beneficiary countries


Spinning of natural and/or man-
made staple fibres or extrusion of
man-made filament yarn, in each
case accompanied by weaving


or


Weaving accompanied by dyeing or
flocking or coating


or


Flocking accompanied by dyeing or
by printing


or


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 %
of the ex-works price of the
product ( 7 )


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92 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


5805 Hand-woven tapestries of the types Gobelins,
Flanders, Aubusson, Beauvais and the like, and
needle-worked tapestries (for example, petit point,
cross stitch), whether or not made up


Manufacture from materials of any heading, except that of the product


5810 Embroidery in the piece, in strips or in motifs Manufacture in which the value of all the materials used does not exceed
50 % of the ex-works price of the product


5901 Textile fabrics coated with gum or amylaceous
substances, of a kind used for the outer covers of
books or the like; tracing cloth; prepared painting
canvas; buckram and similar stiffened textile fabrics
of a kind used for hat foundations


Weaving accompanied by dyeing or by flocking or by coating


or


Flocking accompanied by dyeing or by printing


5902 Tyre cord fabric of high tenacity yarn of nylon or
other polyamides, polyesters or viscose rayon:


– Containing not more than 90 % by weight of
textile materials


Weaving


– Other Extrusion of man-made fibres accompanied by weaving


5903 Textile fabrics impregnated, coated, covered or
laminated with plastics, other than those of
heading 5902


Weaving accompanied by dyeing or by 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, impreg­
nating, mending and burling), provided that the value of the unprinted
fabric used does not exceed 47,5 % of the ex-works price of the product


5904 Linoleum, whether or not cut to shape; floor
coverings consisting of a coating or covering
applied on a textile backing, whether or not cut to
shape


Weaving accompanied by dyeing or by coating ( 7 )


5905 Textile wall coverings:


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


Weaving accompanied by dyeing or by coating


– Other Spinning of natural and/or man-made staple fibres or extrusion of man-
made filament yarn, in each case accompanied by weaving


or


Weaving accompanied by dyeing or by 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, impreg­
nating, mending and burling), provided that the value of the unprinted
fabric used does not exceed 47,5 % of the ex-works price of the
product ( 7 ):


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ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


5906 Rubberised textile fabrics, other than those of
heading 5902:


– Knitted or crocheted fabrics Spinning of natural and/or man-made staple fibres or extrusion of man-
made filament yarn, in each case accompanied by knitting


or


Knitting accompanied by dyeing or by coating


or


Dyeing of yarn of natural fibres accompanied by knitting ( 7 )


– Other fabrics made of synthetic filament yarn,
containing more than 90 % by weight of textile
materials


Extrusion of man-made fibres accompanied by weaving


– Other Weaving accompanied by dyeing or by coating


or


Dyeing of yarn of natural fibres accompanied by weaving


5907 Textile fabrics otherwise impregnated, coated or
covered; painted canvas being theatrical scenery,
studio back-cloths or the like


Weaving accompanied by dyeing or by flocking or by coating


or


Flocking accompanied by dyeing or by 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, impreg­
nating, mending and burling), provided that the value of the unprinted
fabric used does not exceed 47,5 % of the ex-works price of the product


5908 Textile wicks, woven, plaited or knitted, for lamps,
stoves, lighters, candles or the like; incandescent gas
mantles and tubular knitted gas mantle fabric
therefor, whether or not impregnated:


– Incandescent gas mantles, impregnated Manufacture from tubular knitted gas-mantle fabric


– Other Manufacture from materials of any heading, except that of the product


5909 to 5911 Textile articles of a kind suitable for industrial use:


– Polishing discs or rings other than of felt of
heading 5911


Weaving


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94 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


– Woven fabrics, of a kind commonly used in paper­
making or other technical uses, felted or not,
whether or not impregnated or coated, tubular
or endless with single or multiple warp and/or
weft, or flat woven with multiple warp and/or
weft of heading 5911


(a) LDCs


Weaving ( 7 )


(b) Other beneficiary countries


Extrusion of man-made fibres or
Spinning of natural and/or of man-
made staple fibres, in each case
accompanied by weaving


or


Weaving accompanied by dyeing or
by coating


Only the following fibres may be
used:


– – coir yarn


– – yarn of polytetrafluoro­
ethylene ( 8 ),


– – 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 isoph­
thalic acid,


– – monofil of polytetrafluoro­
ethylene ( 8 ),


– – yarn of synthetic textile fibres of
poly(p-phenylene terephtha­
lamide),


– – glass fibre yarn, coated with
phenol resin and gimped with
acrylic yarn ( 8 ),


– – copolyester monofilaments of a
polyester and a resin of tereph­
thalic acid and 1,4-cyclohex­
anediethanol and isophthalic
acid


– Other Extrusion of man-made filament yarn or spinning of natural or man-made
staple fibres, accompanied by weaving ( 7 )


or


Weaving accompanied by dyeing or by coating


Chapter 60 Knitted or crocheted fabrics Spinning of natural and/or man-made staple fibres or extrusion of man-
made filament yarn, in each case accompanied by knitting


or


Knitting accompanied by dyeing or by flocking or by coating


or


Flocking accompanied by dyeing or by printing


or


Dyeing of yarn of natural fibres accompanied by knitting


or


Twisting or texturing accompanied by knitting provided that the value of
the non-twisted/non-textured yarns used does not exceed 47,5 % of the
ex-works price of the product


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ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


Chapter 61 Articles of apparel and clothing accessories, knitted
or crocheted:


– 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


(a) LDCs


Manufacture from fabric


(b) Other beneficiary countries


Knitting and making-up (including
cutting) ( 7 ) ( 9 )


– Other Spinning of natural and/or man-made staple fibres or extrusion of man-
made filament yarn, in each case accompanied by knitting (knitted to
shape products)


or


Dyeing of yarn of natural fibres accompanied by knitting (knitted to shape
products) ( 7 )


ex Chapter 62 Articles of apparel and clothing accessories, not
knitted or crocheted; except for:


(a) LDCs


Manufacture from fabric


(b) Other beneficiary countries


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, merce­
rising, heat setting, raising, calen­
dering, shrink resistance processing,
permanent finishing, decatising,
impregnating, mending and
burling), provided that the value of
the unprinted fabric used does not
exceed 47,5 % of the ex-works price
of the product ( 7 ) ( 9 )


ex 6202, ex 6204,
ex 6206, ex 6209


and ex 6211


Women’s, girls’ and babies’ clothing and clothing
accessories for babies, embroidered


(a) LDCs


Chapter rule applies


(b) Other beneficiary countries


Weaving accompanied by making-
up (including cutting)


or


Manufacture from unembroidered
fabric, provided that the value of
the unembroidered fabric used does
not exceed 40 % of the ex-works
price of the product ( 9 )


ex 6210 and
ex 6216


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


(a) LDCs


Chapter ruleapplies


(b) Other beneficiary countries


Weaving accompanied by making-
up (including cutting)


or


Coating provided that the value of
the uncoated fabric used does not
exceed 40 % of the ex-works price
of the product accompanied by
making-up (including cutting) ( 9 )


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96 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


6213 and 6214 Handkerchiefs, shawls, scarves, mufflers, mantillas,
veils and the like:


– Embroidered Weaving accompanied by making-up (including cutting)


or


Manufacture from unembroidered fabric, provided that the value of the
unembroidered fabric used does not exceed 40 % of the ex-works price of
the product ( 9 )


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 % of the ex-
works price of the product ( 7 ) ( 9 )


– 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 % of the ex-works price
of the product ( 7 ) ( 9 )


6217 Other made up clothing accessories; parts of
garments or of clothing accessories, other than
those of heading 6212:


– Embroidered Weaving accompanied by making-up (including cutting)


or


Manufacture from unembroidered fabric, provided that the value of the
unembroidered fabric used does not exceed 40 % of the ex-works price of
the product ( 9 )


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


Weaving accompanied by making-up (including cutting)


or


Coating provided that the value of the uncoated fabric used does not
exceed 40 % of the ex-works price of the product accompanied by
making-up (including cutting) ( 9 )


– Interlinings for collars and cuffs, cut out Manufacture from materials of any heading, except that of the product,
and in which the value of all the materials used does not exceed 40 % of
the ex-works price of the product


– Other (a) LDCs


Chapter rule applies


(b) Other beneficiary countries


Weaving accompanied by making-
up (including cutting) ( 9 )


ex Chapter 63 Other made-up textile articles; sets; worn clothing
and worn textile articles; rags; except for:


Manufacture from materials of any heading, except that of the product


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ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


6301 to 6304 Blankets, travelling rugs, bed linen etc.; curtains etc.;
other furnishing articles:


– Of felt, of nonwovens (a) LDCs


Any non-woven process including
needle punching accompanied by
making up (including cutting)


(b) Other beneficiary countries


Extrusion of man-made fibres or use
of natural fibres in each case accom­
panied by non-woven process
including needle punching and
making-up (including cutting) ( 7 )


– Other:


– – Embroidered Weaving or knitting accompanied by making-up (including cutting)


or


Manufacture from unembroidered fabric, provided that the value of the
unembroidered fabric used does not exceed 40 % of the ex-works price of
the product ( 9 ) ( 10 )


– – Other Weaving or knitting accompanied by making-up (including cutting)


6305 Sacks and bags, of a kind used for the packing of
goods


(a) LDCs


Weaving or knitting and making-
up (including cutting) ( 7 )


(b) Other beneficiary countries


Extrusion of man-made fibres or
spinning of natural and/or man-
made staple fibres accompanied by
weaving or knitting and making-up
(including cutting) ( 7 )


6306 Tarpaulins, awnings and sunblinds; tents; sails for
boats, sailboards or landcraft; camping goods:


– Of nonwovens (a) LDCs


Any non-woven process including
needle punching accompanied by
making up (including cutting)


(b) Other beneficiary countries


Extrusion of man-made fibres or
natural fibres in each case accom­
panied by any non-woven tech­
niques including needle punching


– Other Weaving accompanied by making-up (including cutting) ( 7 ) ( 9 )


or


Coating provided that the value of the uncoated fabric used does not
exceed 40 % of the ex-works price of the product accompanied by
making-up (including cutting)


6307 Other made-up articles, including dress patterns Manufacture in which the value of all the materials used does not exceed
40 % of the ex-works price of the product


6308 Sets consisting of woven fabric and yarn, whether or
not with accessories, for making up into rugs,
tapestries, embroidered table cloths or serviettes, or
similar textile articles, put up in packings for retail
sale


(a) LDCs


Each item in the set must satisfy
the rule which would apply to it
if it were not included in the set.
However, non-originating articles
may be incorporated, provided
that their total value does not
exceed 25 % of the ex-works
price of the set


(b) Other beneficiary countries


Each item in the set must satisfy the
rule which would apply to it if it
were not included in the set.
However, non-originating articles
may be incorporated, provided that
their total value does not exceed
15 % of the ex-works price of the
set


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98 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


ex Chapter 64 Footwear, gaiters and the like; parts of such articles;
except for:


Manufacture from materials of any heading, except from assemblies of
uppers affixed to inner soles or to other sole components of heading
6406


6406 Parts of footwear (including uppers whether or not
attached to soles other than outer soles); removable
in-soles, heel cushions and similar articles; gaiters,
leggings and similar articles, and parts thereof


Manufacture from materials of any heading, except that of the product


Chapter 65 Headgear and parts thereof Manufacture from materials of any heading, except that of the product


Chapter 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks,
whips, riding-crops, and parts thereof:


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


Chapter 67 Prepared feathers and down and articles made of
feathers or of down; artificial flowers; articles of
human hair


Manufacture from materials of any heading, except that of the product


ex Chapter 68 Articles of stone, plaster, cement, asbestos, mica or
similar materials, except for:


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


ex 6803 Articles of slate or of agglomerated slate Manufacture from worked slate


ex 6812 Articles of asbestos; articles of mixtures with a basis
of asbestos or of mixtures with a basis of asbestos
and magnesium carbonate


Manufacture from materials of any heading


ex 6814 Articles of mica, including agglomerated or recon­
stituted mica, on a support of paper, paperboard
or other materials


Manufacture from worked mica (including agglomerated or reconstituted
mica)


Chapter 69 Ceramic products (a) LDCs


Manufacture from materials of any
heading, except that of the product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the product


or


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


ex Chapter 70 Glass and glassware, except for: Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


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ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


7006 Glass of heading 7003, 7004 or 7005,bent, edge-
worked, engraved, drilled,


– Glass-plate substrates, coated with a dielectric thin
film, and of a semiconductor grade in accordance
with SEMII-standards ( 11 )


Manufacture from non-coated glass-plate substrate of heading 7006


– Other Manufacture from materials of heading 7001


7010 Carboys, bottles, flasks, jars, pots, phials, ampoules
and other containers, of glass, of a kind used for the
conveyance or packing of goods; preserving jars of
glass; stoppers, lids and other closures, of glass


Manufacture from materials of any heading, except that of the product


or


Cutting of glassware, provided that the total value of the uncut glassware
used does not exceed 50 % of the ex-works price of the product


7013 Glassware of a kind used for table, kitchen, toilet,
office, indoor decoration or similar purposes (other
than that of heading 7010 or 7018)


Manufacture from materials of any heading, except that of the product


or


Cutting of glassware, provided that the total value of the uncut glassware
used does not exceed 50 % of the ex-works price of the product


or


Hand-decoration (except silk-screen printing) of hand-blown glassware,
provided that the total value of the hand-blown glassware used does
not exceed 50 % of the ex-works price of the product


ex 7019 Articles (other than yarn) of glass fibres Manufacture from:


— uncoloured slivers, rovings, yarn or chopped strands, or


— glass wool


ex Chapter 71 Natural or cultured pearls, precious or semi-precious
stones, precious metals, metals clad with precious
metal, and articles thereof; imitation jewellery; coin,
except for:


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


7106, 7108
and 7110


Precious metals:


– Unwrought Manufacture from materials of any heading, except those of headings
7106, 7108 and 7110


or


Electrolytic, thermal or chemical separation of precious metals of heading
7106, 7108 or 7110


or


Fusion and/or alloying of precious metals of heading 7106, 7108 or 7110
with each other or with base metals


– Semi-manufactured or in powder form Manufacture from unwrought precious metals


ex 7107, ex 7109
and ex 7111


Metals clad with precious metals, semi-manufactured Manufacture from metals clad with precious metals, unwrought


7115 Other articles of precious metal or of metal clad with
precious metal


Manufacture from materials of any heading, except that of the product


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100 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


7117 Imitation jewellery Manufacture from materials of any heading, except that of the product


or


Manufacture from base metal parts, not plated or covered with precious
metals, provided that the value of all the materials used does not exceed
50 % of the ex-works price of the product


ex Chapter 72 Iron and steel; except for: Manufacture from materials of any heading, except that of the product


7207 Semi-finished products of iron or non-alloy steel Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or
7206


7208 to 7216 Flat-rolled products, bars and rods, angles, shapes
and sections of iron or non-alloy steel


Manufacture from ingots or other primary forms or semi-finished
materials of heading 7206 or 7207


7217 Wire of iron or non-alloy steel Manufacture from semi-finished materials of heading 7207


7218 91 and
7218 99


Semi-finished products Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or
sub-heading 7218 10


7219 to 7222 Flat-rolled products, bars and rods, angles, shapes
and sections of stainless steel


Manufacture from ingots or other primary forms or semi-finished
materials of heading 7218


7223 Wire of stainless steel Manufacture from semi-finished materials of heading 7218


7224 90 Semi-finished products Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or
sub-heading 7224 10


7225 to 7228 Flat-rolled products, hot-rolled bars and rods, in
irregularly wound coils; angles, shapes and sections,
of other alloy steel; hollow drill bars and rods, of
alloy or non-alloy steel


Manufacture from ingots or other primary forms or semi-finished
materials of heading 7206, 7207, 7218 or 7224


7229 Wire of other alloy steel Manufacture from semi-finished materials of heading 7224


ex Chapter 73 Articles of iron or steel; except for: Manufacture from materials of any heading, except that of the product


ex 7301 Sheet piling Manufacture from materials of heading 7207


7302 Railway or tramway track construction material of
iron or steel, the following: rails, check-rails and rack
rails, switch blades, crossing frogs, point rods and
other crossing pieces, sleepers (cross-ties), fish-
plates, chairs, chair wedges, sole pates (base plates),
rail clips, bedplates, ties and other material
specialised for jointing or fixing rails


Manufacture from materials of heading 7206


7304, 7305
and 7306


Tubes, pipes and hollow profiles, of iron (other than
cast iron) or steel


Manufacture from materials of heading 7206, 7207, 7208, 7209, 7210,
7211, 7212, 7218, 7219, 7220 or 7224


ex 7307 Tube or pipe fittings of stainless steel Turning, drilling, reaming, threading, deburring and sandblasting of forged
blanks, provided that the total value of the forged blanks used does not
exceed 35 % of the ex-works price of the product


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ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


7308 Structures (excluding prefabricated buildings of
heading 9406) and parts of structures (for example,
bridges and bridge-sections, lock-gates, towers, lattice
masts, roofs, roofing frameworks, doors and
windows and their frames and thresholds for
doors, shutters, balustrades, pillars and columns), of
iron or steel; plates, rods, angles, shapes, sections,
tubes and the like, prepared for use in structures,
of iron or steel


Manufacture from materials of any heading, except that of the product.
However, welded angles, shapes and sections of heading 7301 may not be
used


ex 7315 Skid chain Manufacture in which the value of all the materials of heading 7315 used
does not exceed 50 % of the ex-works price of the product


ex Chapter 74 Copper and articles thereof; except for: Manufacture from materials of any heading, except that of the product


7403 Refined copper and copper alloys, unwrought Manufacture from materials of any heading


Chapter 75 Nickel and articles thereof Manufacture from materials of any heading, except that of the product


ex Chapter 76 Aluminium and articles thereof; except for: Manufacture from materials of any heading, except that of the product


7601 Unwrought aluminium Manufacture from materials of any heading


7607 Aluminium foil (whether or not printed or backed
with paper, paperboard, plastics or similar backing
materials) of a thickness (excluding any backing) not
exceeding 0,2 mm


Manufacturefrom materials of any heading, except that of the product and
heading 7606


Chapter 77 Reserved for possible future use in the Harmonized
System


ex Chapter 78 Lead and articles thereof, except for: Manufacture from materials of any heading, except that of the product


7801 Unwrought lead:


– Refined lead Manufacture from materials of any heading


– Other Manufacture from materials of any heading, except that of the product.
However, waste and scrap of heading 7802 may not be used


Chapter 79 Zinc and articles thereof Manufacture from materials of any heading, except that of the product


Chapter 80 Tin and articles thereof Manufacture from materials of any heading, except that of the product


Chapter 81 Other base metals; cermets; articles thereof Manufacture from materials of any heading


ex Chapter 82 Tools, implements, cutlery, spoons and forks, of base
metal; parts thereof of base metal; except for:


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


8206 Tools of two or more of the headings 8202 to
8205, put up in sets for retail sale


Manufacture from materials of any heading, except those of headings
8202 to 8205. However, tools of headings 8202 to 8205 may be incor­
porated into the set, provided that their total value does not exceed 15 %
of the ex-works price of the set


8211 Knives with cutting blades, serrated or not (including
pruning knives), other than knives of heading 8208,
and blades therefor


Manufacture from materials of any heading, except that of the product.
However, knife blades and handles of base metal may be used


EN 23.11.2010 Official Journal of the European Union L 307/63




102 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


8214 Other articles of cutlery (for example; hair clippers,
butchers’ or kitchen cleavers, choppers and mincing
knives, paper knives); manicure or pedicure sets and
instruments (including nail files)


Manufacture from materials of any heading, except that of the product.
However, handles of base metal may be used


8215 Spoons, forks, ladles, skimmers, cake-servers, fish-
knives, butter-knives, sugar tongs and similar
kitchen or tableware


Manufacture from materials of any heading, except that of the product.
However, handles of base metal may be used


ex Chapter 83 Miscellaneous articles of base metal; except for: Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


ex 8302 Other mountings, fittings and similar articles suitable
for buildings, and automatic door closers


Manufacture from materials of any heading, except that of the product.
However, other materials of heading 8302 may be used, provided that
their total value does not exceed 20 % of the ex-works price of the
product


ex 8306 Statuettes and other ornaments, of base metal Manufacture from materials of any heading, except that of the product.
However, other materials of heading 8306 may be used, provided that
their total value does not exceed 30 % of the ex-works price of the
product


ex Chapter 84 Nuclear reactors, boilers, machinery and mechanical
appliances; parts thereof; except for:


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


8401 Nuclear reactors; fuel elements (cartridges), non-
irradiated, for nuclear reactors; machinery and
apparatus for isotopic separation


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


8407 Spark-ignition reciprocating or rotary internal
combustion piston engines


(a) LDCs


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


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


8408 Compression-ignition internal combustion piston
engines (diesel or semi-diesel engines


(a) LDCs


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


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


8427 Fork-lift trucks; other works trucks fitted with lifting
or handling equipment


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


8482 Ball or roller bearings (a) LDCs


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


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


EN L 307/64 Official Journal of the European Union 23.11.2010




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ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


ex 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; except for:


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


8501, 8502 Electric motors and generators; Electric generating
sets and rotary converters


(a) LDCs


Manufacture from materials of any
heading, except that of the product
and of heading 8503


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the product
and of heading 8503


or


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


8513 Portable electric lamps designed to function by their
own source of energy (for example, dry batteries,
accumulators, magnetos), other than lighting
equipment of heading 8512


(a) LDCs


Manufacture from materials of any
heading, except that of the product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the product.


or


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


8519 Sound recording and sound reproducing apparatus (a) LDCs


Manufacture from materials of any
heading, except that of the product
and of heading 8522


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the product
and of heading 8522


or


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


8521 Video recording or reproducing apparatus, whether
or not incorporating a video tuner


(a) LDCs


Manufacture from materials of any
heading, except that of the product
and of heading 8522


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the product
and of heading 8522


or


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


8523 Discs, tapes, solid-state non-volatile storage devices,
“smart cards” and other media for the recording of
sound or of other phenomena, whether or not
recorded, including matrices and masters for the
production of discs, but excluding products of
Chapter 37


(a) LDCs


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


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


EN 23.11.2010 Official Journal of the European Union L 307/65




104 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


8525 Transmission apparatus for radio-broadcasting or
television, whether or not incorporating reception
apparatus or sound recording or reproducing
apparatus; television cameras, digital cameras and
other video camera recorders


(a) LDCs


Manufacture from materials of any
heading, except that of the product
and of heading 8529


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the product
and of heading 8529


or


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


8526 Radar apparatus, radio navigational aid apparatus
and radio remote control apparatus


(a) LDCs


Manufacture from materials of any
heading, except that of the product
and of heading 8529


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the product
and of heading 8529


or


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


8527 Reception apparatus for radio-broadcasting, whether
or not combined, in the same housing, with sound
recording or reproducing apparatus or a clock


(a) LDCs


Manufacture from materials of any
heading, except that of the product
and of heading 8529


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the product
and of heading 8529


or


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


8528 Monitors and projectors, not incorporating television
reception apparatus; reception apparatus for
television, whether or not incorporating radio-
broadcast receivers or sound or video recording or
reproducing apparatus


(a) LDCs


Manufacture from materials of any
heading, except that of the product
and of heading 8529


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the product
and of heading 8529


or


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


8535 to 8537 Electrical apparatus for switching or protecting elec­
trical circuits, or for making connections to or in
electrical circuits; connectors for optical fibres,
optical fibre bundles or cables; boards, panels,
consoles, desks, cabinets and other bases, for
electric control or the distribution of electricity


(a) LDCs


Manufacture from materials of any
heading, except that of the product
and of heading 8538


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the product
and of heading 8538


or


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


EN L 307/66 Official Journal of the European Union 23.11.2010




105
ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


8540 11 and
8540 12


Cathode ray television picture tubes, including video
monitor cathode ray tubes


(a) LDCs


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


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


8542 31 to
8542 33 and
8542 39


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


or


The operation of diffusion, in which integrated circuits are formed on a
semi-conductor substrate by the selective introduction of an appropriate
dopant, whether or not assembled and/or tested in a non-party


8544 Insulated (including enamelled or anodised) wire,
cable (including coaxial cable) and other insulated
electric conductors, whether or not fitted with
connectors; optical fibre cables, made up of indi­
vidually sheathed fibres, whether or not assembled
with electric conductors or fitted with connectors


(a) LDCs


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


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


8545 Carbon electrodes, carbon brushes, lamp carbons,
battery carbons and other articles of graphite or
other carbon, with or without metal, of a kind
used for electrical purposes


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


8546 Electrical insulators of any material (a) LDCs


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


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


8547 Insulating fittings for electrical machines, appliances
or equipment, being fittings wholly of insulating
materials apart from any minor components of
metal (for example, threaded sockets) incorporated
during moulding solely for purposes of assembly,
other than insulators of heading 8546; electrical
conduit tubing and joints therefor, of base metal
lined with insulating material


(a) LDCs


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


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


8548 Waste and scrap of primary cells, primary batteries
and electric accumulators; spent primary cells, spent
primary batteries and spent electric accumulators;
electrical parts of machinery or apparatus, not
specified or included elsewhere in this Chapter


(a) LDCs


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


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


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


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


EN 23.11.2010 Official Journal of the European Union L 307/67




106 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


ex Chapter 87 Vehicles other than railway or tramway rolling-stock,
and parts and accessories thereof; except for:


(a) LDCs


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


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


8711 Motorcycles (including mopeds) and cycles fitted
with an auxiliary motor, with or without side-cars;
side-cars


(a) LDCs


Manufacture from materials of any
heading, except that of the product


or


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


Manufacture from materials of any
heading, except that of the product


or


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


ex Chapter 88 Aircraft, spacecraft, and parts thereof, except for: Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


ex 8804 Rotochutes Manufacture from materials of any heading, including other materials of
heading 8804


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


Chapter 89 Ships, boats and floating structures Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


ex Chapter 90 Optical, photographic, cinematographic, measuring,
checking, precision, medical or surgical instruments
and apparatus; parts and accessories thereof, except
for:


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


9002 Lenses, prisms, mirrors and other optical elements,
of any material, mounted, being parts of or fittings
for instruments or apparatus, other than such
elements of glass not optically worked


(a) LDCs


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


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


9033 Parts and accessories (not specified or included
elsewhere in this Chapter) for machines, appliances,
instruments or apparatus of Chapter 90


(a) LDCs


Manufacture in which the value of
all the materials used does not
exceed 70 % of the ex-works
price of the product


(b) Other beneficiary countries


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


EN L 307/68 Official Journal of the European Union 23.11.2010




107
ANNEX 4: LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING


MATERIALS IN ORDER THAT THE PRODUCT MANUFACTURED CAN OBTAIN ORIGINATING STATUS


(1) (2) (3)


Chapter 91 Clocks and watches and parts thereof Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


Chapter 92 Musical instruments; parts and accessories of such
articles


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


Chapter 93 Arms and ammunition; parts and accessories thereof Manufacture in which the value of all the materials used does not exceed
50 % of the ex-works price of the product


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


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


ex Chapter 95 Toys, games and sports requisites; parts and
accessories thereof, except for:


Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


ex 9506 Golf clubs and parts thereof Manufacture from materials of any heading, except that of the product.
However, roughly-shaped blocks for making golf-club heads may be used


ex Chapter 96 Miscellaneous manufactured articles, except for: Manufacture from materials of any heading, except that of the product


or


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


9601 and 9602 Worked ivory, bone, tortoiseshell, horn, antlers,
coral, mother-of-pearl and other animal carving
material, and articles of these materials (including
articles obtained by moulding.


Worked vegetable or mineral carving material and
articles of these materials; moulded or carved
articles of wax, of stearin, of natural gums or
natural resins or of modelling pastes, and other
moulded or carved articles, not elsewhere specified
or included; worked, unhardened gelatine (except
gelatine of heading 3503) and articles of unhardened
gelatin


Manufacture from materials of any heading


9603 Brooms, brushes (including brushes constituting
parts of machines, appliances or vehicles), hand-
operated mechanical floor sweepers, not motorized,
mops and feather dusters; prepared knots and tufts
for broom or brush making; paint pads and rollers,
squeegees (other than roller squeegees)


Manufacture in which the value of all the materials used does not exceed
70 % of the ex-works price of the product


9605 Travel sets for personal toilet, sewing or shoe or
clothes cleaning


Each item in the set must satisfy the rule which would apply to it if it
were not included in the set. However, non-originating articles may be
incorporated, provided that their total value does not exceed 15 % of the
ex-works price of the set


EN 23.11.2010 Official Journal of the European Union L 307/69




108 HANDBOOK ON THE SCHEME OF SWITZERLAND


(1) (2) (3)


9606 Buttons, press-fasteners, snap-fasteners and press-
studs, button moulds and other parts of these
articles; button blanks


Manufacture:


— from materials of any heading, except that of the product, and


— in which the value of all the materials used does not exceed 70 % of
the ex-works price of the product


9608 Ball-point pens; felt-tipped and other porous-tipped
pens and markers; fountain pens, stylograph pens
and other pens; duplicating stylos; propelling or
sliding pencils; pen-holders, pencilholders and
similar holders; parts (including caps and clips) of
the foregoing articles, other than those of heading
9609


Manufacture from materials of any heading, except that of the product.
However, nibs or nib-points of the same heading as the product may be
used


9612 Typewriter or similar ribbons, inked or otherwise
prepared for giving impressions, whether or not on
spools or in cartridges; ink-pads, whether or not
inked, with or without boxes


Manufacture:


— from materials of any heading, except that of the product, and


— in which the value of all the materials used does not exceed 70 % of
the ex-works price of the product


9613 20 Pocket lighters, gas fuelled, refillable Manufacture in which the total value of the materials of heading 9613
used does not exceed 30 % of the ex-works price of the product


9614 Smoking pipes (including pipe bowls) and cigar or
cigarette holders, and parts thereof


Manufacture from materials of any heading


Chapter 97 Works of art, collectors’ pieces and antiques Manufacture from materials of any heading, except that of the product


( 1 ) See Introductory Note 4.2.
( 2 ) For the special conditions relating to “specific processes”, see Introductory Notes 8.1 and 8.3.
( 3 ) For the special conditions relating to “specific processes”, see Introductory Note 8.2.
( 4 ) A “group” is regarded as any part of the heading separated from the rest by a semi-colon.
( 5 ) In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other


hand, this restriction only applies to that group of materials which predominates by weight in the product.
( 6 ) The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e.


Hazefactor), is less than 2 %.
( 7 ) For special conditions relating to products made of a mixture of textile materials, see Introductory Note 6.
( 8 ) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
( 9 ) See Introductory Note 7.


( 10 ) For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape),
see Introductory Note 7.


( 11 ) SEMII – Semiconductor Equipment and Materials Institute Incorporated.’


EN L 307/70 Official Journal of the European Union 23.11.2010




109ANNEX 5: RULES OF ORIGIN: DOCUMENTARY EVIDENCE


Annex 5


RULES OF ORIGIN:
DOCUMENTARY EVIDENCE


Specification and Languages of Certificate of origin (Form A)


The format of Form A has been agreed internationally and the form has to comply with the following specifica-
tions and languages.


Measurements: 210mm x 297 mm


Quality of paper: Writing paper of fine quality and weighing not less than 25 grams per square meter


Special requirements: Green machine-turned background making any falsification by chemical or mechani-
cal means apparent to the eye


Languages: Certificates may be printed and completed in English or French




110 HANDBOOK ON THE SCHEME OF SWITZERLAND


1. Goods consigned from (Exporter’s business name, address,
country)


2. Goods consigned to (Consignee’s name, address, country)


Reference No


GENERALIZED SYSTEM OF PREFERENCES


CERTIFICATE OF ORIGIN


(Combined declaration and certificate)


FORM A


Issued in ..................................................................................
(country)


See notes overleaf


3. Means of transport and route (as far as known) 4. For official use


5. Item
num-
ber


6. Marks and
numbers of
packages


7. Number and kind of packages, description of goods 8. Origin
criterion
(see Notes
overleaf)


9. Gross
weight


or other
quantity


10. Number
and date
of invoices


11. Certification


It is hereby certified, on the basis of control carried out,
that the declaration by the exporter is correct.


.


.............................................................................................................
Place and date, signature and stamp of certifying authority


12. Declaration by the exporter


The undersigned hereby declares that the above details
and statements are correct; that all the goods were produced in


...................................................................................................
(country)


and that they comply with the origin requirements specified for
those goods in the Generalized System of Preferences for
goods exported to


...................................................................................................
(importing country)


................................................................................................................
Place and date, signature of authorized signatory




111ANNEX 5: RULES OF ORIGIN: DOCUMENTARY EVIDENCE


NOTES (2007)


I. Countries which accept Form A for the purposes of the generalized system of preferences (GSP):


Australia* European Union:
Belarus Austria Finland Netherlands
Canada Belgium France Poland
Japan Bulgaria Hungary Portugal
New Zealand** Cyprus Ireland Romania
Norway Czech Republic Italy Slovakia
Russian Federation Denmark Latvia Slovenia
Switzerland including Liechtenstein*** Estonia Lithuania Spain
Turkey Germany Luxembourg Sweden
United States of America**** Greece Malta United Kingdom


Full details of the conditions covering admission to the GSP in these countries are obtainable from the designated
authorities in the exporting preference-receiving countries or from the customs authorities of the preference-giving
countries listed above. An information note is also obtainable from the UNCTAD secretariat.


II. General conditions


To qualify for preference, products must:
(a) fall within a description of products eligible for preference in the country of destination. The description


entered on the form must be sufficiently detailed to enable the products to be identified by the customs officer
examining them;


(b) comply with the rules of origin of the country of destination. Each article in a consignment must qualify
separately in its own right; and,


(c) comply with the consignment conditions specified by the country of destination. In general, products must be
consigned direct from the country of exportation to the country of destination but most preference-giving
countries accept passage through intermediate countries subject to certain conditions. (For Australia, direct
consignment is not necessary).


III. Entries to be made in Box 8


Preference products must either be wholly obtained in accordance with the rules of the country of destination or
sufficiently worked or processed to fulfil the requirements of that country's origin rules.
(a) Products wholly obtained: for export to all countries listed in Section I, enter the letter "P" in Box 8 (for


Australia and New Zealand Box 8 may be left blank).
(b) Products sufficiently worked or processed: for export to the countries specified below, the entry in Box 8


should be as follows:
(1) United States of America: for single country shipments, enter the letter "Y" in Box 8, for shipments from


recognized associations of counties, enter the letter "Z", followed by the sum of the cost or value of the
domestic materials and the direct cost of processing, expressed as a percentage of the ex-factory price of
the exported products; (example "Y" 35% or "Z" 35%).


(2) Canada: for products which meet origin criteria from working or processing in more than one eligible
least developed country, enter letter "G" in Box 8; otherwise "F".


(3) The European Union, Japan, Norway, Switzerland including Liechtenstein, and Turkey; enter the letter
"W" in Box 8 followed by the Harmonized Commodity Description and coding system (Harmonized
System) heading at the 4-digit level of the exported product (example "W" 96.18).


(4) Russian Federation: for products which include value added in the exporting preference-receiving
country, enter the letter "Y" in Box 8 followed by the value of imported materials and components
expressed as a percentage of the fob price of the exported products (example "Y" 45%); for products
obtained in a preference-receiving country and worked or processed in one or more other such countries,
enter "Pk".


(5) Australia and New Zealand: completion of Box 8 is not required. It is sufficient that a declaration be
properly made in Box 12.


_______________________


* For Australia, the main requirement is the exporter's declaration on the normal commercial invoice. Form A, accompanied
by the normal commercial invoice, is an acceptable alternative, but official certification is not required.


** Official certification is not required.
*** The Principality of Liechtenstein forms, pursuant to the Treaty of 29 March 1923, a customs union with Switzerland.
**** The United States does not require GSP Form A. A declaration setting forth all pertinent detailed information concerning


the production or manufacture of the merchandise is considered sufficient only if requested by the district collector of
Customs.




112 HANDBOOK ON THE SCHEME OF SWITZERLAND


Note that Sections 2.2.1 and 2.2.2 correspond to Sections 3.9A and 3.9 B respectively in this guide
book.


Invoice declaration


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


French version:


L’exportateur des produits couverts par le présent document ((1)) déclare que, sauf indication claire du contraire,
ces produits ont l’origine préférentielle.....(2) selon les règles d’origine du Système généralisé de préférences
tarifaires de la Suisse.


English version:


The exporter of the products covered by this document ((1)) declares that, except where otherwise clearly indicated,
these products are of origin.....(2) according to the rules of origin of the Generalized System of Preferences of
Switzerland.


(Place and date)(3)


(Signature of the exporter, in addition the name of the
person signing the declaration has to be indicated in
clear script)(4)


1 In the case of cumulation with Swiss-originating materials, the Swiss exporters having an approved exporter status
must include here the customs authorization number obtained from the Directorate General of Swiss Customs.


2 Origin of products to be indicated, which can be Switzerland (shipment of Swiss-originating materials to a beneficiary
country) or a beneficiary country (export of a good to Switzerland). If in the beneficiary country cumulation with Swiss
(Section 2.2.1), EU- or Norwegian materials (Section 2.2.2) has taken place, the following text must be included
here respectively “CUMUL SUISSE” or “SWISS CUMULATION”, “CUMUL CE” or “EC CUMULATION”, “CUMUL
NORVÈGE” or “NORWAY CUMULATION”.


3 These indications may be omitted if the information is contained on the document itself.
4 Approved exporters are not required to sign.




113ANNEX 5: RULES OF ORIGIN: DOCUMENTARY EVIDENCE


Specification and Languages of Movement Certificate (EUR.1)


1. Le certificat de circulation EUR.1 et la demande de certificat doivent être conformes aux modèles
reproduits dans la présente annexe.


2. Le format du certificat est de 210 x 297 mm, une tolérance maximale de 6 mm en moins et de 8 mm
en plus étant admise en ce qui concerne la longueur. Le papier à utiliser est un papier pour écriture,
de couleur blanche, sans pâtes mécaniques, collé et pesant au minimum 25 g par mètre carré. Il est
revêtu d’une impression de fond guillochée de couleur verte, rendant apparentes toutes les falsifica-
tions par moyens mécaniques ou chimiques.


3. Les autorités douanières suisses peuvent se réserver l’impression des certificats ou en confier le soin
à des imprimeries ayant reçu leur agrément. £Dans ce dernier cas, référence à cet agrément sera faite
sur chaque certificat. Chaque certificat est revêtu d’une mention indiquant le nom et l’adresse de
l’imprimeur ou d’un signe permettant l’identification de celui-ci. Il porte en outre un numéro de série,
imprimé ou non, destiné à l’individualiser.




114 HANDBOOK ON THE SCHEME OF SWITZERLAND




115ANNEX 5: RULES OF ORIGIN: DOCUMENTARY EVIDENCE




116 HANDBOOK ON THE SCHEME OF SWITZERLAND




117ANNEX 5: RULES OF ORIGIN: DOCUMENTARY EVIDENCE




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