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Customs (Japanese Rules of Origin) Regulation 2014

Authoritative Version
  • - F2014L01713
  • In force - Superseded Version
  • View Series
SLI 2014 No. 198 Regulations as made
This regulation prescribes matters relating to the rules of origin that are required to be prescribed under new Division 1K of Part VIII of the Customs Act 1901.
Administered by: Home Affairs
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s11 item 01
Registered 15 Dec 2014
Tabling HistoryDate
Tabled HR09-Feb-2015
Tabled Senate09-Feb-2015

 

Customs (Japanese Rules of Origin) Regulation 2014

 

Select Legislative Instrument No. 198, 2014

I, General the Honourable Sir Peter Cosgrove AK MC (Ret’d), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation.

Dated 11 December 2014

Peter Cosgrove

Governor‑General

By His Excellency’s Command

Scott Morrison

Minister for Immigration and Border Protection

 

  

  

  


Contents

Part 1—Preliminary                                                                                                             1

1............ Name................................................................................................... 1

2............ Commencement................................................................................... 1

3............ Authority............................................................................................. 1

4............ Definitions.......................................................................................... 1

Part 2—Tariff change requirement                                                                            4

5............ Change in tariff classification requirement for non‑originating materials  4

Part 3—Regional value content requirement                                                        5

6............ Regional value content........................................................................ 5

Part 4—Determination of value                                                                                    6

7............ Value of goods that are originating materials or non‑originating materials               6

8............ Value of accessories, spare parts or tools............................................ 7

9............ Value of packaging material and container.......................................... 7

Part 5—Record keeping obligations                                                                           9

10.......... Exportation of goods to Japan—record keeping by exporter who is not the producer of the goods         9

11.......... Exportation of goods to Japan—record keeping by the producer of the goods        10

Schedule 1—Product‑specific rules of origin                                   13

Part 1—Interpretation                                                                                                      13

1............ Interpretation..................................................................................... 13

Part 2—Table of product‑specific rules of origin                                             14

2............ Table of product‑specific rules of origin........................................... 14

 


Part 1Preliminary

  

1  Name

                   This is the Customs (Japanese Rules of Origin) Regulation 2014.

2  Commencement

                   Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

 

Commencement information

Column 1

Column 2

Provisions

Commencement

1.  Sections 1 to 4 and anything in this instrument not elsewhere covered by this table

The day after this instrument is registered.

2.  Parts 2 to 5

At the same time as Schedule 1 to the Customs Amendment (Japan‑Australia Economic Partnership Agreement Implementation) Act 2014 commences.

3.  Schedule 1

At the same time as Schedule 1 to the Customs Amendment (Japan‑Australia Economic Partnership Agreement Implementation) Act 2014 commences.

3  Authority

                   This instrument is made under the Customs Act 1901.

4  Definitions

                   In this instrument:

Act means the Customs Act 1901.

Agreement has the meaning given by section 153ZNB of the Act.

Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 means the Agreement of that name set out in Annex 1A of the Marrakesh Agreement Establishing the World Trade Organization, done at Marrakesh on 15 April 1994.

Note:          The Marrakesh Agreement Establishing the World Trade Organization is in Australian Treaty Series [1995] ATS 8 and could in 2014 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).

Area of Australia or Japan means Area within the meaning of Article 1.2 of the Agreement.

Australian originating goods has the meaning given by section 153ZNB of the Act.

Certificate of Origin has the meaning given by section 153ZNB of the Act.

chapter means the first 2 digits in a tariff classification number under the Harmonized System.

Harmonized System has the meaning given by section 153ZNB of the Act.

heading means the first 4 digits in a tariff classification number under the Harmonized System.

Japanese originating goods has the meaning given by section 153ZNB of the Act.

non‑originating materials has the meaning given by section 153ZNB of the Act.

originating materials has the meaning given by section 153ZNB of the Act.

origin certification document has the meaning given by section 153ZNB of the Act.

produce has the meaning given by section 153ZNB of the Act.

subheading means the first 6 digits in a tariff classification number under the Harmonized System.

Part 2Tariff change requirement

  

5  Change in tariff classification requirement for non‑originating materials

             (1)  For subsection 153ZNE(2) of the Act, each non‑originating material used in the production of goods mentioned in an item in the table in Part 2 of Schedule 1 must satisfy the change in tariff classification (if any) mentioned in the item.

             (2)  For subsection 153ZNE(3) of the Act, a non‑originating material used in the production of goods mentioned in an item in the table in Part 2 of Schedule 1 that does not satisfy the change in tariff classification (if any) mentioned in the item is taken to satisfy the change in tariff classification if:

                     (a)  it was produced entirely in Japan, or entirely in Japan and Australia, from other non‑originating materials; and

                     (b)  each of those materials satisfies the change in tariff classification, including by one or more applications of this subsection.

Part 3Regional value content requirement

  

6  Regional value content

             (1)  For subsection 153ZNE(6) of the Act, goods mentioned in an item in the table in Part 2 of Schedule 1 must have the regional value content (if any) mentioned in the item.

             (2)  For subsection 153ZNB(2) of the Act, the regional value content of goods is worked out using the following formula:

where:

value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.

value of non‑originating materials means the value, worked out under Part 4, of the non‑originating materials, including materials of undetermined origin, that are acquired and used by the producer in the production of the goods.

             (3)  Regional value content must be expressed as a percentage.

Part 4Determination of value

  

7  Value of goods that are originating materials or non‑originating materials

             (1)  For subsection 153ZNB(3) of the Act, this section explains how to work out the value of goods that are originating materials or non‑originating materials for Japanese originating goods.

             (2)  The value of the materials is as follows:

                     (a)  for materials imported into Japan by the producer of the Japanese originating goods—the value of the materials worked out under a law of Japan that implements the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994;

                     (b)  for materials acquired in Japan—the earliest ascertainable cost of acquisition of the materials;

                     (c)  for materials that are produced by the producer of the Japanese originating goods and used in the production of the Japanese originating goods—the sum of:

                              (i)  the expenses incurred in the production of the materials, including general expenses; and

                             (ii)  an amount for profit equivalent to the profit that the producer would make for the materials in the ordinary course of trade.

             (3)  The value of the goods may include the costs of the following, to the extent that they have not been taken into account under subsection (2):

                     (a)  freight, insurance, packing and any other transportation of the materials to the producer:

                              (i)  in Japan; or

                             (ii)  between Australia and Japan;

                     (b)  duties, taxes and customs brokerage fees on the materials that:

                              (i)  have been paid in either or both of Australia and Japan; and

                             (ii)  have not been waived or refunded; and

                            (iii)  are not refundable or otherwise recoverable, including any credit against duties or taxes that have been paid or that are payable;

                     (c)  for non‑originating materials:

                              (i)  originating materials that are used or consumed in the production of non‑originating materials in Australia or Japan; and

                             (ii)  other costs incurred in Australia or Japan in the production of the non‑originating materials.

8  Value of accessories, spare parts or tools

                   If goods and accessories, spare parts or tools for the goods are imported into Australia in the circumstances mentioned in subsection 153ZNE(7) of the Act:

                     (a)  for subsection 153ZNE(7) of the Act, the value of the accessories, spare parts or tools must be taken into account as originating materials or non‑originating materials, as the case may be, for the purpose of working out the regional value content of the goods; and

                     (b)  for subsection 153ZNB(3) of the Act, the value of the accessories, spare parts or tools must be worked out under section 7 as if the accessories, spare parts or tools were materials used in the production of the goods.

9  Value of packaging material and container

                   If goods are packaged as mentioned in subsection 153ZNF(1) of the Act and are goods mentioned in subsection 153ZNF(2) of the Act:

                     (a)  for subsection 153ZNF(2) of the Act, the value of the packaging material or container for the goods must be taken into account as originating materials or non‑originating materials, as the case may be, for the purpose of working out the regional value content of the goods; and

                     (b)  for subsection 153ZNB(3) of the Act, the value of the packaging material or container in which the goods are packaged must be worked out under section 7 as if the packaging material or container were a material used in the production of the goods.

Part 5Record keeping obligations

  

10  Exportation of goods to Japan—record keeping by exporter who is not the producer of the goods

             (1)  For subsection 126ANB(1) of the Act, an exporter of goods mentioned in that subsection, who is not also the producer of the goods, must keep the following records:

                     (a)  records of the purchase of the goods by the exporter;

                     (b)  records of the purchase of the goods by the person to whom the goods are exported;

                     (c)  evidence that payment has been made for the goods;

                     (d)  evidence of the classification of the goods under the Harmonized System;

                     (e)  if the goods include any spare parts, accessories or tools that were purchased by the exporter:

                              (i)  records of the purchase of the spare parts, accessories or tools; and

                             (ii)  evidence of the value of the spare parts, accessories or tools;

                      (f)  if the goods include any spare parts, accessories or tools that were produced by the exporter:

                              (i)  records of the purchase of all materials that were purchased for use or consumption in the production of the spare parts, accessories or tools; and

                             (ii)  evidence of the value of the materials; and

                            (iii)  records of the production of the spare parts, accessories or tools;

                     (g)  if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:

                              (i)  records of the purchase of the packaging material or container; and

                             (ii)  evidence of the value of the packaging material or container;

                     (h)  if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:

                              (i)  records of the purchase of the materials that were purchased for use or consumption in the production of the packaging material or container; and

                             (ii)  evidence of the value of the materials; and

                            (iii)  records of the production of the packaging material or container;

                      (i)  a copy of the Certificate of Origin or origin certification document for the goods.

             (2)  The records must be kept for at least 5 years starting on the date the Certificate of Origin for the goods is issued or the origin certification document for the goods is completed.

             (3)  The exporter:

                     (a)  may keep the records at any place (whether or not in Australia); and

                     (b)  must ensure that:

                              (i)  the records are kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and

                             (ii)  if the records are not in English—the records are kept in a place and form that would enable an English translation to be readily made; and

                            (iii)  if the records are kept by mechanical or electronic means—the records are readily convertible into a hard copy in English.

11  Exportation of goods to Japan—record keeping by the producer of the goods

             (1)  For subsection 126ANB(1) of the Act, a producer of goods mentioned in that subsection, whether or not the producer is also the exporter of the goods, must keep the following records:

                     (a)  records of the purchase of the goods;

                     (b)  if the producer is the exporter of the goods—evidence of the classification of the goods under the Harmonized System;

                     (c)  evidence that payment has been made for the goods;

                     (d)  evidence of the value of the goods;

                     (e)  records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System;

                      (f)  evidence of the value of those materials;

                     (g)  records of the production of the goods;

                     (h)  if the goods include any spare parts, accessories or tools that were purchased by the producer:

                              (i)  records of the purchase of the spare parts, accessories or tools; and

                             (ii)  evidence of the value of the spare parts, accessories or tools;

                      (i)  if the goods include any spare parts, accessories or tools that were produced by the producer:

                              (i)  records of the purchase of all materials that were purchased for use or consumption in the production of the spare parts, accessories or tools; and

                             (ii)  evidence of the value of the materials; and

                            (iii)  records of the production of the spare parts, accessories or tools;

                      (j)  if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer:

                              (i)  records of the purchase of the packaging material or container; and

                             (ii)  evidence of the value of the packaging material or container;

                     (k)  if the goods are packaged for retail sale in packaging material or a container that was produced by the producer:

                              (i)  records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and

                             (ii)  evidence of the value of the materials; and

                            (iii)  records of the production of the packaging material or container;

                      (l)  a copy of the Certificate of Origin or origin certification document for the goods.

             (2)  The records must be kept for at least 5 years starting on the date the Certificate of Origin for the goods is issued or the origin certification document for the goods is completed.

             (3)  The producer:

                     (a)  may keep the records at any place (whether or not in Australia); and

                     (b)  must ensure that:

                              (i)  the records are kept in a form that would enable a determination of whether the goods are Australian originating goods in accordance with the Agreement; and

                             (ii)  if the records are not in English—the records are kept in a place and form that would enable an English translation to be readily made; and

                            (iii)  if the records are kept by mechanical or electronic means—the records are readily convertible into a hard copy in English.


Schedule 1Product‑specific rules of origin

Note:       See sections 5 and 6.

Part 1Interpretation

 

1  Interpretation

                   For the purpose of interpreting the product‑specific requirements for goods set out in the table in Part 2 of this Schedule:

                     (a)  a requirement, or set of requirements, that applies to goods covered by a particular heading or subheading is set out next to the heading or subheading; and

                     (b)  if goods covered by a heading or subheading are subject to alternative product‑specific requirements—the requirements are taken to be met if the goods meet one of the alternatives; and

                     (c)  a requirement in an item in the table for a change in tariff classification applies only to non‑originating materials used in the production of the goods mentioned in the item (see section 5); and

                     (d)  if a requirement in an item in the table requires only a regional value content for goods mentioned in the item—the final process of production of the goods must be performed within Australia or Japan; and

                     (e)  if a requirement in an item in the table for a change in tariff classification expressly excludes a change from another classification—the exclusion applies only to non‑originating materials used in the production of the goods mentioned in the item; and

                      (f)  a chapter note applies to all headings and subheadings in the chapter, or group of chapters, indicated in the note (other than exclusions specified in the note).

Part 2Table of product‑specific rules of origin

 

2  Table of product‑specific rules of origin

                   This table sets out product‑specific requirements for Japanese originating goods.

 

Tariff Classification

Description of Goods

Product Specific Rules

Chapter 1

LIVE ANIMALS

A change to Chapter 1 from any other chapter

Chapter 2

MEAT AND EDIBLE MEAT OFFAL

A change to Chapter 2 from any other chapter, except from Chapter 1

Chapter 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

A change to Chapter 3 from any other chapter

Chapter 4

DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

A change to Chapter 4 from any other chapter

Chapter 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

A change to Chapter 5 from any other chapter

Chapter 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

A change to Chapter 6 from any other chapter

Chapter 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

A change to Chapter 7 from any other chapter

Chapter 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

A change to Chapter 8 from any other chapter

Chapter 9

COFFEE, TEA, MATÉ AND SPICES

A change to Chapter 9 from any other chapter

Chapter 10

CEREALS

A change to Chapter 10 from any other chapter

Chapter 11

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

 

1101.00

Wheat or meslin flour.

A change to subheading 1101.00 from any other chapter, except from Chapter 10

11.02

Cereal flours other than of wheat or meslin.

 

1102.20

‑ Maize (corn) flour

A change to subheading 1102.20 from any other chapter

1102.90

‑ Other

A change to subheading 1102.90 from any other chapter, except from Chapter 10

11.03

Cereal groats, meal and pellets.

 

 

‑ Groats and meal:

 

1103.11

‑‑ Of wheat

A change to subheading 1103.11 from any other chapter, except from Chapter 10

1103.13

‑‑ Of maize (corn)

A change to subheading 1103.13 from any other chapter

1103.19

‑‑ Of other cereals

A change to subheading 1103.19 from any other chapter, except from Chapter 10

1103.20

‑ Pellets

A change to subheading 1103.20 from any other chapter, except from Chapter 10

11.04

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.

 

 

‑ Rolled or flaked grains:

 

1104.12

‑‑ Of oats

A change to subheading 1104.12 from any other chapter

1104.19

‑‑ Of other cereals

A change to subheading 1104.19 from any other chapter, except from Chapter 10

 

‑ Other worked grains (for example, hulled, pearled, sliced or kibbled):

 

1104.22

‑‑ Of oats

A change to subheading 1104.22 from any other chapter

1104.23

‑‑ Of maize (corn)

A change to subheading 1104.23 from any other chapter

1104.29

‑‑ Of other cereals

A change to subheading 1104.29 from any other chapter, except from Chapter 10

1104.30

‑ Germ of cereals, whole, rolled, flaked or ground

A change to subheading 1104.30 from any other chapter, except from Chapter 10

11.05

Flour, meal, powder, flakes, granules and pellets of potatoes.

A change to heading 11.05 from any other chapter, except from Chapter 7

11.06

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.

 

1106.10

‑ Of the dried leguminous vegetables of heading 07.13

A change to subheading 1106.10 from any other chapter, except from Chapter 7

1106.20

‑ Of sago or of roots or tubers of heading 07.14

A change to subheading 1106.20 from any other chapter, except from Chapter 7

1106.30

‑ Of the products of Chapter 8

A change to subheading 1106.30 from any other chapter, except from Chapter 8

11.07

Malt, whether or not roasted.

A change to heading 11.07 from any other chapter

11.08

Starches; inulin.

 

 

‑ Starches:

 

1108.11

‑‑ Wheat starch

A change to subheading 1108.11 from any other chapter, except from Chapter 10

1108.12

‑‑ Maize (corn) starch

A change to subheading 1108.12 from any other chapter

1108.13

‑‑ Potato starch

A change to subheading 1108.13 from any other chapter

1108.14

‑‑ Manioc (cassava) starch

A change to subheading 1108.14 from any other chapter

1108.19

‑‑ Other starches

A change to subheading 1108.19 from any other chapter

1108.20

‑ Inulin

A change to subheading 1108.20 from any other chapter

1109.00

Wheat gluten, whether or not dried.

A change to subheading 1109.00 from any other chapter, except from Chapter 10

Chapter 12

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

A change to Chapter 12 from any other chapter

Chapter 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

A change to Chapter 13 from any other chapter

Chapter 14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

A change to Chapter 14 from any other chapter

Chapter 15

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

A change to Chapter 15 from any other chapter

Chapter 16

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

 

1601.00

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

A change to subheading 1601.00 from any other chapter, except from Chapter 1 or 2

16.02

Other prepared or preserved meat, meat offal or blood.

A change to heading 16.02 from any other chapter, except from Chapter 1 or 2

1603.00

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.

A change to subheading 1603.00 from any other chapter

16.04

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

A change to heading 16.04 from any other chapter, except from Chapter 3

16.05

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

A change to heading 16.05 from any other chapter, except from Chapter 3

Chapter 17

SUGARS AND SUGAR CONFECTIONERY

 

17.01

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

A change to heading 17.01 from any other chapter, except from Chapter 12

17.02

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.

 

 

‑ Lactose and lactose syrup:

 

1702.11

‑‑ Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter

A change to subheading 1702.11 from any other chapter, except from Chapter 4

1702.19

‑‑ Other

A change to subheading 1702.19 from any other chapter, except from Chapter 4

1702.20

‑ Maple sugar and maple syrup

A change to subheading 1702.20 from any other chapter

1702.30

‑ Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose

A change to subheading 1702.30 from any other chapter, except from Chapter 11 or 12

1702.40

‑ Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar

A change to subheading 1702.40 from any other chapter, except from Chapter 11 or 12

1702.50

‑ Chemically pure fructose

A change to subheading 1702.50 from any other chapter, except from Chapter 11 or 12

1702.60

‑ Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar

A change to subheading 1702.60 from any other chapter, except from Chapter 11 or 12

1702.90

‑ Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose

A change to subheading 1702.9 from any other chapter, except from Chapter 11 or 12

17.03

Molasses resulting from the extraction or refining of sugar.

A change to heading 17.03 from any other chapter, except from Chapter 12

17.04

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

A change to heading 17.04 from any other chapter

Chapter 18

COCOA AND COCOA PREPARATIONS

 

1801.00

Cocoa beans, whole or broken, raw or roasted.

A change to subheading 1801.00 from any other chapter

1802.00

Cocoa shells, husks, skins and other cocoa waste.

A change to subheading 1802.00 from any other chapter

18.03

Cocoa paste, whether or not defatted.

A change to heading 18.03 from any other chapter

1804.00

Cocoa butter, fat and oil.

A change to subheading 1804.00 from any other chapter

1805.00

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

A change to subheading 1805.00 from any other chapter

18.06

Chocolate and other food preparations containing cocoa.

 

1806.10

‑ Cocoa powder, containing added sugar or other sweetening matter

A change to subheading 1806.10 from any other chapter, except from Chapter 17

1806.20

‑ Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

A change to subheading 1806.20 from any other heading, and the maximum value of the non‑originating materials classified under Chapters 4 and 17 used in the production is 40% of the FOB price of the product

 

‑ Other, in blocks, slabs or bars:

 

1806.31

‑‑ Filled

A change to subheading 1806.31 from any other heading, and the maximum value of the non‑originating materials classified under Chapters 4 and 17 used in the production is 40% of the FOB price of the product

1806.32

‑‑ Not filled

A change to subheading 1806.32 from any other heading, and the maximum value of the non‑originating materials classified under Chapters 4 and 17 used in the production is 40% of the FOB price of the product

1806.90

‑ Other

A change to subheading 1806.90 from any other heading, and the maximum value of the non‑originating materials classified under Chapters 4 and 17 used in the production is 40% of the FOB price of the product

Chapter 19

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

 

19.01

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 of heading 04.01 to 04.04, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

A change to heading 19.01 from any other chapter, except from Chapter 4, 10, 11 or 21

19.02

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.

A change to heading 19.02 from any other chapter, except from Chapter 10 or 11

1903.00

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

A change to subheading 1903.00 from any other chapter, except from Chapter 11

19.04

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, or otherwise prepared, not elsewise specified or included.

A change to heading 19.04 from any other chapter, except from Chapter 10 or 11

19.05

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.

A change to heading 19.05 from any other chapter, except from Chapter 10 or 11

Chapter 20

PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

 

20.01

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.

 

2001.10

‑ Cucumbers and gherkins

A change to subheading 2001.10 from any other chapter, except from Chapter 7

2001.90

‑ Other

A change to subheading 2001.90 from any other chapter, except from Chapter 7 or 8

20.02

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.

A change to heading 20.02 from any other chapter, except from Chapter 7

20.03

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.

A change to heading 20.03 from any other chapter, except from Chapter 7

20.04

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.

A change to heading 20.04 from any other chapter, except from Chapter 7

20.05

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.

A change to heading 20.05 from any other chapter, except from Chapter 7

2006.00

Vegetables, fruit, nuts, fruit‑peel and other parts of plants, preserved by sugar (drained, glacé or crystallised).

A change to subheading 2006.00 from any other chapter, except from Chapter 7 or 8

20.07

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.

 

2007.10

‑ Homogenised preparations.

A change to subheading 2007.10 from any other chapter, except from Chapter 8

 

‑ Other:

 

2007.91

‑‑ Citrus fruit

A change to subheading 2007.91 from any other chapter, except from Chapter 8

2007.99

‑‑ Other

A change to subheading 2007.99 from any other chapter, except from Chapter 7 or 8

20.08

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.

 

 

‑ Nuts, ground‑nuts and other seeds, whether or not mixed together:

 

2008.11

‑‑ Ground‑nuts

A change to subheading 2008.11 from any other chapter, except from Chapter 12

2008.19

‑‑ Other, including mixtures

A change to subheading 2008.19 from any other chapter, except from Chapter 8

2008.20

‑ Pineapples

A change to subheading 2008.20 from any other chapter, except from Chapter 8

2008.30

‑ Citrus fruit

A change to subheading 2008.30 from any other chapter, except from Chapter 8

2008.40

‑ Pears

A change to subheading 2008.40 from any other chapter, except from Chapter 8

2008.50

‑ Apricots

A change to subheading 2008.50 from any other chapter, except from Chapter 8

2008.60

‑ Cherries

A change to subheading 2008.60 from any other chapter, except from Chapter 8

2008.70

‑ Peaches, including nectarines

A change to subheading 2008.70 from any other chapter, except from Chapter 8

2008.80

‑ Strawberries

A change to subheading 2008.80 from any other chapter, except from Chapter 8

 

‑ Other, including mixtures other than those of subheading 2008.19:

 

2008.91

‑‑ Palm hearts

A change to subheading 2008.91 from any other chapter, except from Chapter 8

2008.93

‑‑ Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis‑idaea)

A change to subheading 2008.93 from any other chapter, except from Chapter 7 or 8

2008.97

‑‑ Mixtures

A change to subheading 2008.97 from any other chapter, except from Chapter 8

2008.99

‑‑ Other

A change to subheading 2008.99 from any other chapter, except from Chapter 7 or 8

20.09

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:

 

2009.11

‑‑ Frozen

A change to subheading 2009.11 from any other chapter, except from Chapter 8

2009.12

‑‑ Not frozen, of a Brix value not exceeding 20

A change to subheading 2009.12 from any other chapter, except from Chapter 8

2009.19

‑‑ Other

A change to subheading 2009.19 from any other chapter, except from Chapter 8

 

‑ Grapefruit (including pomelo) juice:

 

2009.21

‑‑ Of a Brix value not exceeding 20

A change to subheading 2009.21 from any other chapter, except from Chapter 8

2009.29

‑‑ Other

A change to subheading 2009.29 from any other chapter, except from Chapter 8

 

‑ Juice of any other single citrus fruit:

 

2009.31

‑‑ Of a Brix value not exceeding 20

A change to subheading 2009.31 from any other chapter, except from Chapter 8

2009.39

‑‑ Other

A change to subheading 2009.39 from any other chapter, except from Chapter 8

 

‑ Pineapple juice:

 

2009.41

‑‑ Of a Brix value not exceeding 20

A change to subheading 2009.41 from any other chapter, except from Chapter 8

2009.49

‑‑ Other

A change to subheading 2009.49 from any other chapter, except from Chapter 8

2009.50

‑ Tomato juice

A change to subheading 2009.50 from any other chapter, except from Chapter 7

 

‑ Grape juice (including grape must):

 

2009.61

‑‑ Of a Brix value not exceeding 30

A change to subheading 2009.61 from any other chapter, except from Chapter 8

2009.69

‑‑ Other

A change to subheading 2009.69 from any other chapter, except from Chapter 8

 

‑ Apple juice:

 

2009.71

‑‑ Of a Brix value not exceeding 20

A change to subheading 2009.71 from any other chapter, except from Chapter 8

2009.79

‑‑ Other

A change to subheading 2009.79 from any other chapter, except from Chapter 8

 

‑ Juice of any other single fruit or vegetable:

 

2009.81

‑‑ Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis‑idaea) juice

A change to subheading 2009.81 from any other chapter, except from Chapter 7 or 8

2009.89

‑‑ Other

A change to subheading 2009.89 from any other chapter, except from Chapter 7 or 8

2009.90

‑ Mixtures of juices

A change to subheading 2009.90 from any other chapter, except from Chapter 7 or 8

Chapter 21

MISCELLANEOUS EDIBLE PREPARATIONS

 

21.01

Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.

 

 

‑ Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

 

2101.11

‑‑ Extracts, essences and concentrates

A change to subheading 2101.11 from any other chapter

2101.12

‑‑ Preparations with a basis of extracts, essences or concentrates or with a basis of coffee

A change to subheading 2101.12 from any other chapter

2101.20

‑ Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté

A change to subheading 2101.20 from any other chapter

2101.30

‑ Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

A change to subheading 2101.30 from any other chapter, except from Chapter 10 or 19

21.02

Yeasts (active or inactive); other single‑cell micro‑organisms, dead (but not including vaccines of heading 30.02); prepared baking powders.

A change to heading 21.02 from any other chapter

21.03

Sauces and preparations therefor; mixed condiments and mixed seasoning; mustard flour and meal and prepared mustard.

 

2103.10

‑ Soya sauce

A change to subheading 2103.10 from any other chapter

2103.20

‑ Tomato ketchup and other tomato sauces

A change to subheading 2103.20 from any other chapter, except from Chapter 7 or 20

2103.30

‑ Mustard flour and meal and prepared mustard

A change to subheading 2103.30 from any other chapter

2103.90

‑ Other

A change to subheading 2103.90 from any other chapter

21.04

Soups and broths and preparations therefor; homogenised composite food preparations.

 

2104.10

‑ Soups and broths and preparations therefor

A change to subheading 2104.10 from any other chapter, except from Chapter 7 or 20

2104.20

‑ Homogenised composite food preparations

A change to subheading 2104.20 from any other chapter

2105.00

Ice cream and other edible ice, whether or not containing cocoa.

A change to subheading 2105.00 from any other chapter, except from Chapter 4 or 19

21.06

Food preparations not elsewhere specified or included.

 

2106.10

‑ Protein concentrates and textured protein substances

A change to subheading 2106.10 from any other chapter, except from Chapter 4 or 19

2106.90

‑ Other

A change to subheading 2106.90 from any other chapter, except from Chapter 4, 8, 10, 11, 12, 17, 19, 20 or 29

Chapter 22

BEVERAGES, SPIRITS AND VINEGAR

 

22.01

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.

A change to heading 22.01 from any other chapter

22.02

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.

 

2202.10

‑ Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured

A change to subheading 2202.10 from any other chapter

2202.90

‑ Other

A change to subheading 2202.90 from any other chapter, provided that there is a regional value content of at least 40%

2203.00

Beer made from malt.

A change to subheading 2203.00 from any other heading

22.04

Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09.

A change to heading 22.04 from any other chapter, except from Chapter 8 or 20

22.05

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.

A change to heading 22.05 from any other chapter, except from Chapter 8 or 20

2206.00

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non‑alcoholic beverages, not elsewhere specified or included.

A change to subheading 2206.00 from any other chapter, except from Chapter 8 or 20

22.07

Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength.

A change to heading 22.07 from any other chapter

22.08

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages.

 

2208.20

‑ Spirits obtained by distilling grape wine or grape marc

Either:

(a) a change to subheading 2208.20 from any other heading, except from heading 22.07; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

2208.30

‑ Whiskies

Either:

(a) a change to subheading 2208.30 from any other heading, except from heading 22.07; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

2208.40

‑ Rum and other spirits obtained by distilling fermented sugar‑cane products

A change to subheading 2208.40 from any other heading, except from heading 22.07

2208.50

‑ Gin and Geneva

A change to subheading 2208.50 from any other heading, except from heading 22.07

2208.60

‑ Vodka

A change to subheading 2208.60 from any other heading, except from heading 22.07

2208.70

‑ Liqueurs and cordials

Either:

(a) a change to subheading 2208.70 from any other heading, except from heading 22.07; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

2208.90

‑ Other

Either:

(a) a change to subheading 2208.90 from any other heading, provided that there is a regional value content of at least 40% for sake compounds and cooking sake (Mirin); or

(b) a change to subheading 2208.90 from any other chapter, except from Chapter 8 or 20 for beverage with a basis of fruit juices of an alcoholic strength by volume of less than 1% vol.; or

(c)  a change to subheading 2208.90 from any other heading, except from heading 22.07 for any other good

2209.00

Vinegar and substitutes for vinegar obtained from acetic acid.

A change to subheading 2209.00 from any other chapter

Chapter 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

 

23.01

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.

A change to heading 23.01 from any other chapter

23.02

Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants.

A change to heading 23.02 from any other heading

23.03

Residues of starch manufacture and similar residues, beet‑pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.

A change to heading 23.03 from any other chapter

2304.00

Oil‑cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil.

A change to subheading 2304.00 from any other heading

2305.00

Oil‑cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground‑nut oil.

A change to subheading 2305.00 from any other heading

23.06

Oil‑cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05.

A change to heading 23.06 from any other heading

2307.00

Wine lees; argol.

A change to subheading 2307.00 from any other chapter

2308.00

Vegetable materials and vegetable waste, vegetable residues and by‑products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.

A change to subheading 2308.00 from any other heading

23.09

Preparations of a kind used in animal feeding.

A change to heading 23.09 from any other chapter, provided that there is a regional value content of at least 40%

Chapter 24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

 

24.01

Unmanufactured tobacco; tobacco refuse.

 

2401.10

‑ Tobacco, not stemmed/stripped

A change to subheading 2401.10 from any other chapter

2401.20

‑ Tobacco, partly or wholly stemmed/stripped

A change to subheading 2401.20 from any other chapter

2401.30

‑ Tobacco refuse

A change to subheading 2401.30 from any other subheading

24.02

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

A change to heading 24.02 from any other heading

24.03

Other manufactured tobacco and manufactured tobacco substitutes; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences.

A change to heading 24.03 from any other heading

Chapter 25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

 

2501.00

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti‑caking or free‑flowing agents; sea water.

A change to subheading 2501.00 from any other chapter

2502.00

Unroasted iron pyrites.

A change to subheading 2502.00 from any other heading

2503.00

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.

A change to subheading 2503.00 from any other heading

25.04

Natural graphite.

A change to heading 25.04 from any other heading

25.05

Natural sands of all kinds, whether or not coloured, other than metalbearing sands of Chapter 26.

A change to heading 25.05 from any other heading

25.06

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

A change to heading 25.06 from any other heading

2507.00

Kaolin and other kaolinic clays, whether or not calcined.

A change to subheading 2507.00 from any other heading

25.08

Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

A change to heading 25.08 from any other heading

2509.00

Chalk.

A change to subheading 2509.00 from any other heading

25.10

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

A change to heading 25.10 from any other heading

25.11

Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 28.16.

A change to heading 25.11 from any other heading

2512.00

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.

A change to subheading 2512.00 from any other heading

25.13

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat‑treated.

A change to heading 25.13 from any other heading

2514.00

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

A change to subheading 2514.00 from any other heading

25.15

Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

A change to heading 25.15 from any other heading

25.16

Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

A change to heading 25.16 from any other heading

25.17

Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat‑treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat‑treated.

A change to heading 25.17 from any other heading

25.18

Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

A change to heading 25.18 from any other heading

25.19

Natural magnesium carbonate (magnesite); fused magnesia; dead‑burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.

A change to heading 25.19 from any other heading

25.20

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

A change to heading 25.20 from any other heading

2521.00

Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

A change to subheading 2521.00 from any other heading

25.22

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25.

A change to heading 25.22 from any other heading

25.23

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.

A change to heading 25.23 from any other heading

25.24

Asbestos.

A change to heading 25.24 from any other heading

25.25

Mica, including splittings; mica waste.

 

2525.10

‑ Crude mica and mica rifted into sheets or splittings

A change to subheading 2525.10 from any other heading

2525.20

‑ Mica powder

A change to subheading 2525.20 from any other heading

2525.30

‑ Mica waste

A change to subheading 2525.30 from any other subheading

25.26

Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc.

A change to heading 25.26 from any other heading

2528.00

Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of HBO calculated on the dry weight.

A change to subheading 2528.00 from any other heading

25.29

Feldspar; leucite, nepheline and nepheline syenite; fluorspar.

A change to heading 25.29 from any other heading

25.30

Mineral substances not elsewhere specified or included.

A change to heading 25.30 from any other heading

Chapter 26

ORES, SLAG AND ASH

A change to Chapter 26 from any other heading

Rule 1

Rule 1: Chemical Reaction Origin Rule

 

For the purposes of chapters 27 to 40, a “chemical reaction” means a process, including a biochemical process, which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule.

The following are not considered to be chemical reactions for the purposes of determining whether a good is an originating good:

(i)          dissolving in water or other solvents;

(ii)         the elimination of solvents including solvent water; or

(iii)        the addition or elimination of water of crystallization.

Any good of chapters 27 to 40 that has undergone a chemical reaction shall be considered to be an originating good if the chemical reaction occurred in the Area of Australia or Japan.

 

 

Rule 2

Rule 2: Distillation Rule

 

For the purposes of heading 27.10, any good that has undergone one of the following processes of distillation shall be considered to be an originating good, if the process occurred in the Area of Australia or Japan:

(i)          “atmospheric distillation” ‑ a separation process in which petroleum oils are converted, in a distillation tower, into fractions according to boiling point and the vapour then condensed into different liquefied fractions. For example, liquefied petroleum gas, naphtha, gasoline, kerosene, diesel/heating oil, light gas oils, and lubricating oil are produced from petroleum distillation; or

(ii)         “vacuum distillation” ‑ distillation at a pressure below atmospheric but not so low that it would be classed as molecular distillation. Vacuum distillation is useful for distilling high‑boiling and heat‑sensitive materials such as heavy distillates in petroleum oils to produce light to heavy vacuum gas oils and residuum. In some refineries, gas oils may be further processed into lubricating oils.

 

 

Rule 3

Rule 3: Purification Origin Rule

 

For the purposes of chapters 28 to 35, chapter 38, and chapter 39 (except for goods of 2905.43, 2905.44, 2905.45, 2906.11, 2918.14, 2918.15, 2922.42, 2923.20, 2924.29, 2938.90, 2940.00, 3006.92, 3201.90, 33.01, 35.01, 35.02, 35.03, 35.04, 35.05, 3802.10, 3805.90, 3806.30, 3809.10, 38.23, 3824.60, and 38.25), “purification” means a process of reduction or elimination of impurities resulting in the elimination of not less than 80 per cent of the content of existing impurities of a good.

Any good of the above mentioned chapters that has undergone purification shall be considered to be an originating good if the purification process occurred in the Area of Australia or Japan.

 

 

Rule 4

Rule 4: Change in Particle Size Origin Rule

 

For the purposes of chapter 39 (except for goods of headings 39.01 to 39.14), “change in particle size” means:

 

(i)          the deliberate and controlled reduction in particle size of a good, other than by merely crushing (or pressing), resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials; or

(ii)         the deliberate and controlled modification in particle size of a good, other than by merely pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials.

Any good of the above mentioned chapters that has undergone a “change in particle size” shall be considered to be an originating good if the process occurred in the Area of Australia or Japan.

 

 

Rule 5

Rule 5: Standards Materials Origin Rule

 

For the purposes of chapters 28 to 32, chapter 35 and chapter 38 (except for goods of 2905.43, 2905.44, 2905.45, 2906.11, 2918.14, 2918.15, 2922.42, 2923.20, 2924.29, 2938.90, 2940.00, 3006.92, 3201.90, 35.01, 35.02, 35.03, 35.04, 35.05, 3802.10, 3805.90, 3806.30, 3809.10, 38.23, 3824.60, and 38.25), “standards materials” (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity or proportions which are certified by the manufacturer.

 

Any good of the above mentioned chapters that is a good produced as a standard material shall be considered to be an originating good if the production process occurred in the Area of Australia or Japan.

 

 

Rule 6

Rule 6: Isomer Separation Origin Rule

 

For the purposes of chapters 28 to 32, chapter 35 and chapter 39 (except for goods of 2905.43, 2905.44, 2905.45, 2906.11, 2918.14, 2918.15, 2922.42, 2923.20, 2924.29, 2938.90, 2940.00, 3006.92, 3201.90, 35.01, 35.02, 35.03, 35.04, and 35.05), “isomer separation” means a process of isolation or separation of isomers from mixtures of isomers.

 

Any good of the above mentioned chapters that has undergone isomer separation shall be considered to be an originating good if the process occurred in the Area of Australia or Japan.

 

 

Chapter 27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

 

27.01

Coal; briquettes, ovoids and similar solid fuels manufactured from coal.

A change to heading 27.01 from any other heading

27.02

Lignite, whether or not agglomerated, excluding jet.

A change to heading 27.02 from any other heading

2703.00

Peat (including peat litter), whether or not agglomerated.

A change to heading 2703 from any other heading

2704.00

Coke and semi‑coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.

A change to subheading 2704.00 from any other heading

2705.00

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.

A change to subheading 2705.00 from any other heading

2706.00

Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.

A change to subheading 2706.00 from any other heading

27.07

Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non‑aromatic constituents.

A change to heading 27.07 from any other heading

27.08

Pitch and pitch coke, obtained from coal tar or from other mineral tars.

A change to heading 27.08 from any other heading

2709.00

Petroleum oils and oils obtained from bituminous minerals, crude.

A change to subheading 2709.00 from any other heading

27.10

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.

 

 

‑ Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils:

 

2710.12

‑‑ Light oils and preparations

Either:

(a) a change to subheading 2710.12 from any other heading; or

(b) a change to any good of heading 27.10 from any other good of heading 27.10, provided that the good resulting from such a change is the product of a chemical reaction, atmospheric distillation or vacuum distillation

2710.19

‑‑ Other

Either:

(a) a change to subheading 2710.19 from any other heading; or

(b) a change to any good of heading 27.10 from any other good of heading 27.10, provided that the good resulting from such a change is the product of a chemical reaction, atmospheric distillation or vacuum distillation; or

(c)  no change in tariff classification is required provided that there is a regional value content of at least 40%

2710.20

‑ Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel and other than waste oils

Either:

(a) a change to subheading 2710.20 from any other heading; or

(b) a change to any good of heading 27.10 from any other good of heading 27.10, provided that the good resulting from such a change is the product of a chemical reaction, atmospheric distillation or vacuum distillation; or

(c)  no change in tariff classification is required provided that there is a regional value content of at least 40%

 

‑ Waste oils:

 

2710.91

‑‑ Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

Either:

(a) a change to subheading 2710.91 from any other heading; or

(b) a change to subheading 2710.91 from any other subheading provided that the good resulting from such a change is the product of a chemical reaction, atmospheric distillation or vacuum distillation

2710.99

‑‑ Other

Either:

(a) a change to subheading 2710.99 from any other heading; or

(b) a change to subheading 2710.99 from any other subheading provided that the good resulting from such a change is the product of a chemical reaction, atmospheric distillation or vacuum distillation

27.11

Petroleum gases and other gaseous hydrocarbons.

A change to heading 27.11 from any other heading

27.12

Petroleum jelly; paraffin wax, micro‑crystalline 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.

A change to heading 27.12 from any other heading

27.13

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.

A change to heading 27.13 from any other heading

27.14

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.

A change to heading 27.14 from any other heading

2715.00

Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut‑backs).

A change to subheading 2715.00 from any other heading, except from heading 27.14 or subheading 2713.20

Chapter 28

INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE‑EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

 

28.01

Fluorine, chlorine, bromine and iodine.

A change to heading 28.01 from any other subheading

2802.00

Sulphur, sublimed or precipitated; colloidal sulphur.

A change to subheading 2802.00 from any other heading

2803.00

Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).

A change to subheading 2803.00 from any other heading

28.04

Hydrogen, rare gases and other non‑metals.

A change to heading 28.04 from any other subheading

28.05

Alkali or alkaline‑earth metals; rare‑earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury.

A change to heading 28.05 from any other subheading

28.06

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.

A change to heading 28.06 from any other subheading

2807.00

Sulphuric acid; oleum.

Either:

(a) a change to subheading 2807.00 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

2808.00

Nitric acid; sulphonitric acids.

A change to subheading 2808.00 from any other heading

28.09

Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined.

A change to heading 28.09 from any other subheading

2810.00

Oxides of boron; boric acids.

A change to subheading 2810.00 from any other heading

28.11

Other inorganic acids and other inorganic oxygen compounds of non‑metals.

A change to heading 28.11 from any other subheading

28.12

Halides and halide oxides of non‑metals.

A change to heading 28.12 from any other subheading

28.13

Sulphides of non‑metals; commercial phosphorous trisulphide.

A change to heading 28.13 from any other subheading

28.14

Ammonia, anhydrous or in aqueous solution.

A change to heading 28.14 from any other subheading

28.15

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.

A change to heading 28.15 from any other subheading

28.16

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium.

A change to heading 28.16 from any other subheading

2817.00

Zinc oxide; zinc peroxide.

A change to subheading 2817.00 from any other heading

28.18

Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide.

A change to heading 28.18 from any other subheading

28.19

Chromium oxides and hydroxides.

A change to heading 28.19 from any other subheading

28.20

Manganese oxides.

A change to heading 28.20 from any other subheading

28.21

Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as FeO.

A change to heading 28.21 from any other subheading

2822.00

Cobalt oxides and hydroxides; commercial cobalt oxides.

A change to subheading 2822.00 from any other heading

2823.00

Titanium oxides.

A change to subheading 2823.00 from any other heading

28.24

Lead oxides; red lead and orange lead.

A change to heading 28.24 from any other subheading

28.25

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.

A change to heading 28.25 from any other subheading

28.26

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.

A change to heading 28.26 from any other subheading

28.27

Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.

A change to heading 28.27 from any other subheading

28.28

Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites.

A change to heading 28.28 from any other subheading

28.29

Chlorates and perchlorates; bromates and perbromates; iodates and periodates.

A change to heading 28.29 from any other subheading

28.30

Sulphides; polysulphides, whether or not chemically defined.

A change to heading 28.30 from any other subheading

28.31

Dithionites and sulphoxylates.

A change to heading 28.31 from any other subheading

28.32

Sulphites; thiosulphates.

A change to heading 28.32 from any other subheading

28.33

Sulphates; alums; peroxosulphates (persulphates).

 

 

‑ Sodium sulphates:

 

2833.11

‑‑ Disodium sulphate

A change to subheading 2833.11 from any other subheading

2833.19

‑‑ Other

A change to subheading 2833.19 from any other subheading

 

‑ Other sulphates:

 

2833.21

‑‑ Of magnesium

A change to subheading 2833.21 from any other subheading except from subheading 2530.20

2833.22

‑‑ Of aluminium

A change to subheading 2833.22 from any other subheading

2833.24

‑‑ Of nickel

A change to subheading 2833.24 from any other subheading

2833.25

‑‑ Of copper

A change to subheading 2833.25 from any other subheading

2833.27

‑‑ Of barium

A change to subheading 2833.27 from any other subheading except from subheading 2511.10

2833.29

‑‑ Other

A change to subheading 2833.29 from any other subheading except from heading 25.20

2833.30

‑ Alums

A change to subheading 2833.30 from any other subheading

2833.40

‑ Peroxosulphates (persulphates)

A change to subheading 2833.40 from any other subheading

28.34

Nitrites; nitrates.

A change to heading 28.34 from any other subheading

28.35

Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined.

 

2835.10

‑ Phosphinates (hypophosphites) and phosphonates (phosphites)

A change to subheading 2835.10 from any other subheading

 

‑ Phosphates:

 

2835.22

‑‑ Of mono‑ or disodium

A change to subheading 2835.22 from any other subheading

2835.24

‑‑ Of potassium

A change to subheading 2835.24 from any other subheading

2835.25

‑‑ Calcium hydrogenorthophosphate (“dicalcium phosphate”)

A change to subheading 2835.25 from any other subheading

2835.26

‑‑ Other phosphates of calcium

A change to subheading 2835.26 from any other subheading except from heading 25.10

2835.29

‑‑ Other

A change to subheading 2835.29 from any other subheading

 

‑ Polyphosphates:

 

2835.31

‑‑ Sodium triphosphate (sodium tripolyphosphate)

A change to subheading 2835.31 from any other subheading

2835.39

‑‑ Other

A change to subheading 2835.39 from any other subheading

28.36

Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate.

 

2836.20

‑ Disodium carbonate

A change to subheading 2836.20 from any other subheading except from subheading 2530.90

2836.30

‑ Sodium hydrogencarbonate (sodium bicarbonate)

A change to subheading 2836.30 from any other subheading

2836.40

‑ Potassium carbonates

A change to subheading 2836.40 from any other subheading

2836.50

‑ Calcium carbonate

A change to subheading 2836.50 from any other subheading

2836.60

‑ Barium carbonate

A change to subheading 2836.60 from any other subheading

 

‑ Other:

 

2836.91

‑‑ Lithium carbonates

A change to subheading 2836.91 from any other subheading

2836.92

‑‑ Strontium carbonate

A change to subheading 2836.92 from any other subheading

2836.99

‑‑ Other

A change to subheading 2836.99 from any other subheading

28.37

Cyanides, cyanide oxides and complex cyanides.

A change to heading 28.37 from any other subheading

28.39

Silicates; commercial alkali metal silicates.

A change to heading 28.39 from any other subheading

28.40

Borates; peroxoborates (perborates).

A change to heading 28.40 from any other subheading

28.41

Salts of oxometallic or peroxometallic acids.

 

2841.30

‑ Sodium dichromate

A change to subheading 2841.30 from any other subheading

2841.50

‑ Other chromates and dichromates; peroxochromates

A change to subheading 2841.50 from any other subheading except from heading 26.10

 

‑ Manganites, manganates and permanganates:

 

2841.61

‑‑ Potassium permanganate

A change to subheading 2841.61 from any other subheading

2841.69

‑‑ Other

A change to subheading 2841.69 from any other subheading

2841.70

‑ Molybdates

A change to subheading 2841.70 from any other subheading

2841.80

‑ Tungstates (wolframates)

A change to subheading 2841.80 from any other subheading

2841.90

‑ Other

Either:

(a) a change to subheading 2841.90 from any other subheading provided that the good classified in subheading 2841.90 is the product of a chemical reaction; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

28.42

Other salts of inorganic acids or peroxoacides (including aluminosilicates whether or not chemically defined), other than azides.

A change to heading 28.42 from any other subheading

28.43

Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals.

A change to heading 28.43 from any other subheading

28.44

Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.

A change to heading 28.44 from any other subheading

28.45

Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.

A change to heading 28.45 from any other subheading

28.46

Compounds, inorganic or organic, of rare‑earth metals, of yttrium or of scandium or of mixtures of these metals.

A change to heading 28.46 from any other subheading

2847.00

Hydrogen peroxide, whether or not solidified with urea.

A change to subheading 2847.00 from any other heading

2848.00

Phosphides, whether or not chemically defined, excluding ferrophosphorus.

A change to subheading 2848.00 from any other heading

28.49

Carbides, whether or not chemically defined.

A change to heading 28.49 from any other subheading

2850.00

Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.49.

A change to subheading 2850.00 from any other heading

28.52

Inorganic or organic compounds of mercury, whether or not chemically defined, excluding amalgams.

 

2852.10

‑ Chemically defined

A change to subheading 2852.10 from any other heading

2852.90

‑ Other

Either:

(a) a change to subheading 2852.90 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

2853.00

Other inorganic compounds (including distilled or conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed); compressed air; amalgams, other than amalgams of precious metals.

A change to subheading 2853.00 from any other heading

Chapter 29

ORGANIC CHEMICALS

 

29.01

Acyclic hydrocarbons.

A change to heading 29.01 from any other subheading

29.02

Cyclic hydrocarbons.

A change to heading 29.02 from any other subheading

29.03

Halogenated derivatives of hydrocarbons.

 

 

‑ Saturated chlorinated derivatives of acyclic hydrocarbons:

 

2903.11

‑‑ Chloromethane (methyl chloride) and chloroethane (ethyl chloride)

A change to subheading 2903.11 from any other subheading

2903.12

‑‑ Dichloromethane (methylene chloride)

A change to subheading 2903.12 from any other subheading

2903.13

‑‑ Chloroform (trichloromethane)

A change to subheading 2903.13 from any other subheading

2903.14

‑‑ Carbon tetrachloride

A change to subheading 2903.14 from any other subheading

2903.15

‑‑ Ethylene dichloride (ISO) (1,2‑dichloroethane)

A change to subheading 2903.15 from any other subheading

2903.19

‑‑ Other

A change to subheading 2903.19 from any other subheading

 

‑ Unsaturated chlorinated derivatives of acyclic hydrocarbons:

 

2903.21

‑‑ Vinyl chloride (chloroethylene)

A change to subheading 2903.21 from any other subheading

2903.22

‑‑ Trichloroethylene

A change to subheading 2903.22 from any other subheading

2903.23

‑‑ Tetrachloroethylene (perchloroethylene)

A change to subheading 2903.23 from any other subheading

2903.29

‑‑ Other

A change to subheading 2903.29 from any other subheading

 

‑ Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons:

 

2903.31

‑‑ Ethylene dibromide (ISO) (1,2‑dibromoethane)

A change to subheading 2903.31 from any other subheading

2903.39

‑‑ Other

Either:

(a) a change to subheading 2903.39 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

 

‑ Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:

 

2903.71

‑‑ Chlorodifluoromethane

Either:

(a) a change to subheading 2903.71 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

2903.72

‑‑ Dichlorotrifluoroethanes

Either:

(a) a change to subheading 2903.72 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

2903.73

‑‑ Dichlorofluoroethanes

Either:

(a) a change to subheading 2903.73 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

2903.74

‑‑ Chlorodifluoroethanes

Either:

(a) a change to subheading 2903.74 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

2903.75

‑‑ Dichloropentafluoropropanes

Either:

(a) a change to subheading 2903.75 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

2903.76

‑‑ Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes

Either:

(a) a change to subheading 2903.76 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

2903.77

‑‑ Other, perhalogenated only with fluorine and chlorine

Either:

(a) a change to subheading 2903.77 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

2903.78

‑‑ Other perhalogenated derivatives

A change to subheading 2903.78 from any other subheading

2903.79

‑‑ Other

Either:

(a) a change to subheading 2903.79 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

 

‑ Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons:

 

2903.81

‑‑ 1,2,3,4,5,6‑Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)

A change to subheading 2903.81 from any other subheading

2903.82

‑‑ Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)

A change to subheading 2903.82 from any other subheading

2903.89

‑‑ Other

A change to subheading 2903.89 from any other subheading

 

‑ Halogenated derivatives of aromatic hydrocarbons:

 

2903.91

‑‑ Chlorobenzene, o‑dichlorobenzene and p‑dichlorobenzene

A change to subheading 2903.91 from any other subheading

2903.92

‑‑ Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1‑trichloro‑2,2‑bis(p‑chlorophenyl)ethane)

A change to subheading 2903.92 from any other subheading

2903.99

‑‑ Other

A change to subheading 2903.99 from any other subheading

29.04

Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.

A change to heading 29.04 from any other subheading

29.05

Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

 

‑ Saturated monohydric alcohols:

 

2905.11

‑‑ Methanol (methyl alcohol)

A change to subheading 2905.11 from any other subheading

2905.12

‑‑ Propan‑1‑ol (propyl alcohol) and propan‑2‑ol (isopropyl alcohol)

A change to subheading 2905.12 from any other subheading

2905.13

‑‑ Butan‑1‑ol (n‑butyl alcohol)

A change to subheading 2905.13 from any other subheading

2905.14

‑‑ Other butanols

A change to subheading 2905.14 from any other subheading

2905.16

‑‑ Octanol (octyl alcohol) and isomers thereof

A change to subheading 2905.16 from any other subheading

2905.17

‑‑ Dodecan‑1‑ol (lauryl alcohol), hexadecan‑1‑ol (cetyl alcohol) and octadecan‑1‑ol (stearyl alcohol)

A change to subheading 2905.17 from any other subheading

2905.19

‑‑ Other

Either:

(a) a change to subheading 2905.19 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

 

‑ Unsaturated monohydric alcohols:

 

2905.22

‑‑ Acyclic terpene alcohols

A change to subheading 2905.22 from any other subheading

2905.29

‑‑ Other

A change to subheading 2905.29 from any other subheading

 

‑ Diols:

 

2905.31

‑‑ Ethylene glycol (ethanediol)

A change to subheading 2905.31 from any other subheading

2905.32

‑‑ Propylene glycol (propane‑1,2‑diol)

A change to subheading 2905.32 from any other subheading

2905.39

‑‑ Other

A change to subheading 2905.39 from any other subheading

 

‑ Other polyhydric alcohols:

 

2905.41

‑‑ 2‑Ethyl‑2‑(hydroxymethyl)propane‑1,3‑diol (trimethylolpropane)

A change to subheading 2905.41 from any other subheading

2905.42

‑‑ Pentaerythritol

A change to subheading 2905.42 from any other subheading

2905.43

‑‑ Mannitol

A change to subheading 2905.43 from any other subheading

2905.44

‑‑ D‑glucitol (sorbitol)

A change to subheading 2905.44 from any other heading, except from heading 17.02

2905.45

‑‑ Glycerol

A change to subheading 2905.45 from any other subheading

2905.49

‑‑ Other

A change to subheading 2905.49 from any other subheading

 

‑ Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols:

 

2905.51

‑‑ Ethchlorvynol (INN)

A change to subheading 2905.51 from any other subheading

2905.59

‑‑ Other

A change to subheading 2905.59 from any other subheading

29.06

Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

 

‑ Cyclanic, cyclenic or cycloterpenic:

 

2906.11

‑‑ Menthol

A change to subheading 2906.11 from any other subheading except from subheading 3301.24 or 3301.25

2906.12

‑‑ Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols

A change to subheading 2906.12 from any other subheading

2906.13

‑‑ Sterols and inositols

A change to subheading 2906.13 from any other subheading

2906.19

‑‑ Other

A change to subheading 2906.19 from any other subheading

 

‑ Aromatic:

 

2906.21

‑‑ Benzyl alcohol

A change to subheading 2906.21 from any other subheading

2906.29

‑‑ Other

A change to subheading 2906.29 from any other subheading

29.07

Phenols; phenol‑alcohols.

A change to heading 29.07 from any other heading

29.08

Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol‑alcohols.

A change to heading 29.08 from any other heading

29.09

Ethers, ether‑alcohols, ether‑phenols, ether‑alcohol‑phenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives.

A change to heading 29.09 from any other subheading

29.10

Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three‑membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

A change to heading 29.10 from any other subheading

2911.00

Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

A change to subheading 2911.00 from any other heading

29.12

Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde.

A change to heading 29.12 from any other subheading

2913.00

Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12.

A change to subheading 2913.00 from any other heading

29.14

Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.

A change to heading 29.14 from any other subheading

29.15

Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

A change to heading 29.15 from any other subheading

29.16

Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

A change to heading 29.16 from any other subheading

29.17

Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

 

‑ Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

 

2917.11

‑‑ Oxalic acid, its salts and esters

A change to subheading 2917.11 from any other subheading

2917.12

‑‑ Adipic acid, its salts and esters

A change to subheading 2917.12 from any other subheading

2917.13

‑‑ Azelaic acid, sebacic acid, their salts and esters

A change to subheading 2917.13 from any other subheading

2917.14

‑‑ Maleic anhydride

A change to subheading 2917.14 from any other subheading

2917.19

‑‑ Other

A change to subheading 2917.19 from any other subheading

2917.20

‑ Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives

A change to subheading 2917.20 from any other subheading

 

‑ Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

 

2917.32

‑‑ Dioctyl orthophthalates

A change to subheading 2917.32 from any other subheading

2917.33

‑‑ Dinonyl or didecyl orthophthalates

A change to subheading 2917.33 from any other subheading

2917.34

‑‑ Other esters of orthophthalic acid

A change to subheading 2917.34 from any other subheading

2917.35

‑‑ Phthalic anhydride

A change to subheading 2917.35 from any other subheading

2917.36

‑‑ Terephthalic acid and its salts

A change to subheading 2917.36 from any other subheading

2917.37

‑‑ Dimethyl terephthalate

A change to subheading 2917.37 from any other subheading

2917.39

‑‑ Other

Either:

(a) a change to subheading 2917.39 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

29.18

Carboxylic acids with additional oxygen function and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives.

 

 

‑ Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

 

2918.11

‑‑ Lactic acid, its salts and esters

A change to subheading 2918.11 from any other subheading

2918.12

‑‑ Tartaric acid

A change to subheading 2918.12 from any other subheading

2918.13

‑‑ Salts and esters of tartaric acid

A change to subheading 2918.13 from any other subheading

2918.14

‑‑ Citric acid

A change to subheading 2918.14 from any other subheading

2918.15

‑‑ Salts and esters of citric acid

A change to subheading 2918.15 from any other subheading

2918.16

‑‑ Gluconic acid, its salts and esters

A change to subheading 2918.16 from any other subheading

2918.18

‑‑ Chlorobenzilate (ISO)

A change to subheading 2918.18 from any other subheading

2918.19

‑‑ Other

A change to subheading 2918.19 from any other subheading

 

‑ Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives:

 

2918.21

‑‑ Salicylic acid and its salts

A change to subheading 2918.21 from any other subheading

2918.22

‑‑ O‑Acetylsalicylic acid, its salts and esters

A change to subheading 2918.22 from any other subheading

2918.23

‑‑ Other esters of salicylic acid and their salts

A change to subheading 2918.23 from any other subheading

2918.29

‑‑ Other

A change to subheading 2918.29 from any other subheading

2918.30

‑ Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives

A change to subheading 2918.30 from any other subheading

 

‑ Other:

 

2918.91

‑‑ 2,4,5‑T (ISO) (2,4,5‑trichlorophenoxyacetic acid), its salts and esters

A change to subheading 2918.91 from any other subheading

2918.99

‑‑ Other

A change to subheading 2918.99 from any other subheading

29.19

Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives.

A change to heading 29.19 from any other subheading

29.20

Esters of other inorganic acids of non‑metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives.

A change to heading 29.20 from any other subheading

29.21

Amine‑function compounds.

 

 

‑ Acyclic monoamines and their derivatives; salts thereof:

 

2921.11

‑‑ Methylamine, di‑ or trimethylamine and their salts

A change to subheading 2921.11 from any other subheading

2921.19

‑‑ Other

Either:

(a) a change to subheading 2921.19 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

 

‑ Acyclic polyamines and their derivatives; salts thereof:

 

2921.21

‑‑ Ethylenediamine and its salts

A change to subheading 2921.21 from any other subheading

2921.22

‑‑ Hexamethylenediamine and its salts

A change to subheading 2921.22 from any other subheading

2921.29

‑‑ Other

A change to subheading 2921.29 from any other subheading

2921.30

‑ Cyclanic, cyclenic or cycloterpenic mono‑ or polyamines, and their derivatives; salts thereof

A change to subheading 2921.30 from any other subheading

 

‑ Aromatic monoamines and their derivatives; salts thereof:

 

2921.41

‑‑ Aniline and its salts

A change to subheading 2921.41 from any other subheading

2921.42

‑‑ Aniline derivatives and their salts

A change to subheading 2921.42 from any other subheading

2921.43

‑‑ Toluidines and their derivatives; salts thereof

A change to subheading 2921.43 from any other subheading

2921.44

‑‑ Diphenylamine and its derivatives; salts thereof

A change to subheading 2921.44 from any other subheading

2921.45

‑‑ 1‑Naphthylamine (alpha‑naphthylamine), 2‑naphthylamine (beta‑naphthylamine) and their derivatives; salts thereof

A change to subheading 2921.45 from any other subheading

2921.46

‑‑ Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof

A change to subheading 2921.46 from any other subheading

2921.49

‑‑ Other

A change to subheading 2921.49 from any other subheading

 

‑ Aromatic polyamines and their derivatives; salts thereof:

 

2921.51

‑‑ o‑, m‑, p‑phenylenediamine, diaminotoluenes, and their derivatives; salts thereof

A change to subheading 2921.51 from any other subheading

2921.59

‑‑ Other

A change to subheading 2921.59 from any other subheading

29.22

Oxygen‑function amino‑compounds.

 

 

‑ Amino‑alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof:

 

2922.11

‑‑ Monoethanolamine and its salts

A change to subheading 2922.11 from any other subheading

2922.12

‑‑ Diethanolamine and its salts

A change to subheading 2922.12 from any other subheading

2922.13

‑‑ Triethanolamine and its salts

A change to subheading 2922.13 from any other subheading

2922.14

‑‑ Dextropropoxyphene (INN) and its salts

A change to subheading 2922.14 from any other subheading

2922.19

‑‑ Other

A change to subheading 2922.19 from any other subheading

 

‑ Amino‑naphthols and other amino‑phenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof:

 

2922.21

‑‑ Aminohydroxynaphthalenesulphonic acids and their salts

A change to subheading 2922.21 from any other subheading

2922.29

‑‑ Other

A change to subheading 2922.29 from any other subheading

 

‑ Amino‑aldehydes, amino‑ketones and amino‑quinones, other than those containing more than one kind of oxygen function; salts thereof:

 

2922.31

‑‑ Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof

A change to subheading 2922.31 from any other subheading

2922.39

‑‑ Other

A change to subheading 2922.39 from any other subheading

 

‑ Amino‑acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof:

 

2922.41

‑‑ Lysine and its esters; salts thereof

A change to subheading 2922.41 from any other subheading

2922.42

‑‑ Glutamic acid and its salts

A change to subheading 2922.42 from any other subheading

2922.43

‑‑ Anthranilic acid and its salts

A change to subheading 2922.43 from any other subheading

2922.44

‑‑ Tilidine (INN) and its salts

A change to subheading 2922.44 from any other subheading

2922.49

‑‑ Other

A change to subheading 2922.49 from any other subheading

2922.50

‑ Amino‑alcohol‑phenols, amino‑acid‑phenols and other amino‑compounds with oxygen function

A change to subheading 2922.50 from any other subheading

29.23

Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined.

 

2923.10

‑ Choline and its salts

A change to subheading 2923.10 from any other subheading

2923.20

‑ Lecithins and other phosphoaminolipids

A change to subheading 2923.20 from any other subheading

2923.90

‑ Other

A change to subheading 2923.90 from any other subheading

29.24

Carboxyamide‑function compounds; amide‑function compounds of carbonic acid.

 

 

‑ Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof:

 

2924.11

‑‑ Meprobamate (INN)

A change to subheading 2924.11 from any other subheading

2924.12

‑‑ Fluoroacetamide (ISO), monocrotophos (ISO) and phosphamidon (ISO)

A change to subheading 2924.12 from any other subheading

2924.19

‑‑ Other

A change to subheading 2924.19 from any other subheading

 

‑ Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof:

 

2924.21

‑‑ Ureines and their derivatives; salts thereof

A change to subheading 2924.21 from any other subheading

2924.23

‑‑ 2‑Acetamidobenzoic acid (N‑acetylanthranilic acid) and its salts

A change to subheading 2924.23 from any other subheading

2924.24

‑‑ Ethinamate (INN)

A change to subheading 2924.24 from any other subheading

2924.29

‑‑ Other

A change to subheading 2924.29 from any other subheading

29.25

Carboxyimide‑function compounds (including saccharin and its salts) and imine‑function compounds.

A change to heading 29.25 from any other subheading

29.26

Nitrile‑function compounds.

A change to heading 29.26 from any other subheading

2927.00

Diazo‑, azo‑ or azoxy‑compounds.

A change to subheading 2927.00 from any other heading

2928.00

Organic derivatives of hydrazine or of hydroxylamine.

A change to subheading 2928.00 from any other heading

29.29

Compounds with other nitrogen function.

A change to heading 29.29 from any other subheading

29.30

Organo‑sulphur compounds.

A change to heading 29.30 from any other subheading

29.31

Other organo‑inorganic compounds.

A change to heading 29.31 from any other heading

29.32

Heterocyclic compounds with oxygen hetero‑atom(s) only.

A change to heading 29.32 from any other subheading

29.33

Heterocyclic compounds with nitrogen hetero‑atom(s) only.

A change to heading 29.33 from any other subheading

29.34

Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds.

A change to heading 29.34 from any other subheading

2935.00

Sulphonamides.

A change to subheading 2935.00 from any other heading

29.36

Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent.

A change to heading 29.36 from any other subheading

29.37

Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones.

 

 

‑ Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues:

 

2937.11

‑‑ Somatotropin, its derivatives and structural analogues

A change to subheading 2937.11 from any other subheading

2937.12

‑‑ Insulin and its salts

A change to subheading 2937.12 from any other subheading

2937.19

‑‑ Other

A change to subheading 2937.19 from any other subheading

 

‑ Steroidal hormones, their derivatives and structural analogues:

 

2937.21

‑‑ Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)

A change to subheading 2937.21 from any other subheading

2937.22

‑‑ Halogenated derivatives of corticosteroidal hormones

A change to subheading 2937.22 from any other subheading

2937.23

‑‑ Oestrogens and progestogens

A change to subheading 2937.23 from any other subheading

2937.29

‑‑ Other

A change to subheading 2937.29 from any other subheading

2937.50

‑ Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues

A change to subheading 2937.50 from any other subheading

2937.90

‑ Other

Either:

(a) a change to subheading 2937.90 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

29.38

Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

 

2938.10

‑ Rutoside (rutin) and its derivatives

A change to subheading 2938.10 from any other subheading

2938.90

‑ Other

A change to subheading 2938.90 from any other subheading

29.39

Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.

A change to heading 29.39 from any other subheading

2940.00

Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39.

A change to subheading 2940.00 from any other heading, except from heading 17.02

29.41

Antibiotics.

A change to heading 29.41 from any other subheading

2942.00

Other organic compounds.

A change to subheading 2942.00 from any other heading

Chapter 30

PHARMACEUTICAL PRODUCTS

 

30.01

Glands and other organs for organo‑therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo‑therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included.

Either:

(a) a change to heading 30.01 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

30.02

Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro‑organisms (excluding yeasts) and similar products.

Either:

(a) a change to heading 30.02 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

30.03

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale.

Either:

(a) a change to heading 30.03 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

30.04

Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale.

Either:

(a) a change to heading 30.04 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

30.05

Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.

Either:

(a) a change to heading 30.05 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

30.06

Pharmaceutical goods specified in Note 4 to this Chapter.

 

3006.10

‑ Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable

Either:

(a) a change to subheading 3006.10 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3006.20

‑ Blood‑grouping reagents

Either:

(a) a change to subheading 3006.20 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3006.30

‑ Opacifying preparations for X‑ray examinations; diagnostic reagents designed to be administered to the patient

Either:

(a) a change to subheading 3006.30 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3006.40

‑ Dental cements and other dental fillings; bone reconstruction cements

Either:

(a) a change to subheading 3006.40 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3006.50

‑ First‑aid boxes and kits

Either:

(a) a change to subheading 3006.50 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3006.60

‑ Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides

Either:

(a) a change to subheading 3006.60 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3006.70

‑ Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments

Either:

(a) a change to subheading 3006.70 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

 

‑ Other:

 

3006.91

‑‑ Appliances identifiable for ostomy use

Either:

(a) a change to subheading 3006.91 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3006.92

‑‑ Waste pharmaceuticals

A change to subheading 3006.92 from any other subheading

Chapter 31

FERTILISERS

 

3101.00

Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.

A change to subheading 3101.00 from any other heading

31.02

Mineral or chemical fertilisers, nitrogenous.

A change to heading 31.02 from any other subheading

31.03

Mineral or chemical fertilisers, phosphatic.

A change to heading 31.03 from any other subheading

31.04

Mineral or chemical fertilisers, potassic.

A change to heading 31.04 from any other subheading

31.05

Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg.

A change to heading 31.05 from any other subheading

Chapter 32

TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS

 

32.01

Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives.

 

3201.10

‑ Quebracho extract

A change to subheading 3201.10 from any other subheading

3201.20

‑ Wattle extract

A change to subheading 3201.20 from any other subheading

3201.90

‑ Other

A change to subheading 3201.90 from any other subheading

32.02

Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pre‑tanning.

A change to heading 32.02 from any other heading

3203.00

Colouring matter of vegetable or animal origin (including dyeing extracts but excluding animal black), whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on colouring matter of vegetable or animal origin.

A change to subheading 3203.00 from any other heading

32.04

Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined.

 

 

‑ Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter:

 

3204.11

‑‑ Disperse dyes and preparations based thereon

A change to subheading 3204.11 from any other subheading

3204.12

‑‑ Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon

A change to subheading 3204.12 from any other subheading

3204.13

‑‑ Basic dyes and preparations based thereon

A change to subheading 3204.13 from any other subheading

3204.14

‑‑ Direct dyes and preparations based thereon

A change to subheading 3204.14 from any other subheading

3204.15

‑‑ Vat dyes (including those usable in that state as pigments) and preparations based thereon

A change to subheading 3204.15 from any other subheading

3204.16

‑‑ Reactive dyes and preparations based thereon

A change to subheading 3204.16 from any other subheading

3204.17

‑‑ Pigments and preparations based thereon

Either:

(a) a change to subheading 3204.17 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3204.19

‑‑ Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19

A change to subheading 3204.19 from any other subheading except from subheadings 3204.11 through 3204.17

3204.20

‑ Synthetic organic products of a kind used as fluorescent brightening agents

A change to subheading 3204.20 from any other subheading

3204.90

‑ Other

A change to subheading 3204.90 from any other subheading

3205.00

Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes.

A change to subheading 3205.00 from any other heading

32.06

Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined.

 

 

‑ Pigments and preparations based on titanium dioxide:

 

3206.11

‑‑ Containing 80% or more by weight of titanium dioxide calculated on the dry matter

Either:

(a) a change to subheading 3206.11 from any other subheading except from subheading 3206.19; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3206.19

‑‑ Other

Either:

(a) a change to subheading 3206.19 from any other subheading except from subheading 3206.11; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3206.20

‑ Pigments and preparations based on chromium compounds

A change to subheading 3206.20 from any other subheading

 

‑ Other colouring matter and other preparations:

 

3206.41

‑‑ Ultramarine and preparations based thereon

A change to subheading 3206.41 from any other subheading

3206.42

‑‑ Lithopone and other pigments and preparations based on zinc sulphide

A change to subheading 3206.42 from any other subheading

3206.49

‑‑ Other

Either:

(a) a change to subheading 3206.49 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3206.50

‑ Inorganic products of a kind used as luminophores

A change to subheading 3206.50 from any other subheading

32.07

Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes.

A change to heading 32.07 from any other subheading

32.08

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non‑aqueous medium; solutions as defined in Note 4 to this Chapter.

 

3208.10

‑ Based on polyesters

A change to subheading 3208.10 from any other subheading

3208.20

‑ Based on acrylic or vinyl polymers

A change to subheading 3208.20 from any other subheading

3208.90

‑ Other

Either:

(a) a change to subheading 3208.90 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

32.09

Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium.

 

3209.10

‑ Based on acrylic or vinyl polymers

A change to subheading 3209.10 from any other subheading

3209.90

‑ Other

Either:

(a) a change to subheading 3209.90 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3210.00

Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather.

Either:

(a) a change to subheading 3210.00 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3211.00

Prepared driers.

A change to subheading 3211.00 from any other heading

32.12

Pigments (including metallic powders and flakes) dispersed in non‑aqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for retail sale.

 

3212.10

‑ Stamping foils

A change to subheading 3212.10 from any other subheading

3212.90

‑ Other

Either:

(a) a change to subheading 3212.90 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

32.13

Artists', students' or signboard painters' colours, modifying tints, amusement colours and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings.

A change to heading 32.13 from any other heading

32.14

Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings; non‑refractory surfacing preparations for facades, indoor walls, floors, ceilings or the like.

 

3214.10

‑ Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings

A change to subheading 3214.10 from any other subheading

3214.90

‑ Other

Either:

(a) a change to subheading 3214.90 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

32.15

Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid.

 

 

‑ Printing ink:

 

3215.11

‑‑ Black

Either:

(a) a change to subheading 3215.11 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3215.19

‑‑ Other

Either:

(a) a change to subheading 3215.19 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3215.90

‑ Other

A change to subheading 3215.90 from any other heading

Chapter 33

ESSENTIAL OILS AND RESINOIDS; PERFUMERY, COSMETIC OR TOILET PREPARATIONS

 

33.01

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 deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils.

A change to heading 33.01 from any other heading

33.02

Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages.

A change to heading 33.02 from any other heading, except from subheading 2106.90 or heading 22.07, 22.08 or 33.01

3303.00

Perfumes and toilet waters.

A change to subheading 3303.00 from any other heading, except from subheading 3302.90

33.04

Beauty or make‑up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.

A change to heading 33.04 from any other heading

33.05

Preparations for use on the hair.

A change to heading 33.05 from any other heading

33.06

Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages.

 

3306.10

‑ Dentifrices

A change to subheading 3306.10 from any other heading

3306.20

‑ Yarn used to clean between the teeth (dental floss)

A change to subheading 3306.20 from any other subheading except from Chapter 54

3306.90

‑ Other

A change to subheading 3306.90 from any other heading

33.07

Pre‑shave, shaving or after‑shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties.

 

3307.10

‑ Pre‑shave, shaving or after‑shave preparations

A change to subheading 3307.10 from any other heading

3307.20

‑ Personal deodorants and antiperspirants

A change to subheading 3307.20 from any other heading

3307.30

‑ Perfumed bath salts and other bath preparations

A change to subheading 3307.30 from any other heading

 

‑ Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites:

 

3307.41

‑‑ “Agarbatti” and other odoriferous preparations which operate by burning

A change to subheading 3307.41 from any other heading

3307.49

‑‑ Other

Either:

(a) a change to subheading 3307.49 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3307.90

‑ Other

Either:

(a) a change to subheading 3307.90 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

Chapter 34

SOAP, ORGANIC SURFACE‑ACTIVE AGENTS, WASHING PREPARATIONS, 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

 

34.01

Soap; organic surface‑active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface‑active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent.

A change to heading 34.01 from any other heading

34.02

Organic surface‑active agents (other than soap); surface‑active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.

 

 

‑ Organic surface‑active agents, whether or not put up for retail sale:

 

3402.11

‑‑ Anionic

Either:

(a) a change to subheading 3402.11 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3402.12

‑‑ Cationic

A change to subheading 3402.12 from any other subheading

3402.13

‑‑ Non‑ionic

Either:

(a) a change to subheading 3402.13 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3402.19

‑‑ Other

Either:

(a) a change to subheading 3402.19 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3402.20

‑ Preparations put up for retail sale

A change to subheading 3402.20 from any other subheading

3402.90

‑ Other

Either:

(a) a change to subheading 3402.90 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

34.03

Lubricating preparations (including cutting‑oil preparations, bolt or nut release preparations, anti‑rust or anti‑corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals.

 

 

‑ Containing petroleum oils or oils obtained from bituminous minerals:

 

3403.11

‑‑ Preparations for the treatment of textile materials, leather, furskins or other materials

A change to subheading 3403.11 from any other subheading

3403.19

‑‑ Other

Either:

(a) a change to subheading 3403.19 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

 

‑ Other:

 

3403.91

‑‑ Preparations for the treatment of textile materials, leather, furskins or other materials

A change to subheading 3403.91 from any other subheading

3403.99

‑‑ Other

A change to subheading 3403.99 from any other subheading

34.04

Artificial waxes and prepared waxes.

 

3404.20

‑ Of poly(oxyethylene) (polyethylene glycol)

A change to subheading 3404.20 from any other subheading

3404.90

‑ Other

Either:

(a) a change to subheading 3404.90 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

34.05

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04.

 

3405.10

‑ Polishes, creams and similar preparations for footwear or leather

Either:

(a) a change to subheading 3405.10 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3405.20

‑ Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork

Either:

(a) a change to subheading 3405.20 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3405.30

‑ Polishes and similar preparations for coachwork, other than metal polishes

Either:

(a) a change to subheading 3405.30 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3405.40

‑ Scouring pastes and powders and other scouring preparations

A change to subheading 3405.40 from any other subheading

3405.90

‑ Other

Either:

(a) a change to subheading 3405.90 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3406.00

Candles, tapers and the like.

A change to subheading 3406.00 from any other heading

3407.00

Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate).

A change to subheading 3407.00 from any other heading

Chapter 35

ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES

 

35.01

Casein, caseinates and other casein derivatives; casein glues.

 

3501.10

‑ Casein

A change to subheading 3501.10 from any other chapter

3501.90

‑ Other

A change to subheading 3501.90 from any other heading

35.02

Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives.

 

 

‑ Egg albumin:

 

3502.11

‑‑ Dried

A change to subheading 3502.11 from any other chapter, except from heading 04.07 or 04.08

3502.19

‑‑ Other

A change to subheading 3502.19 from any other chapter, except from heading 04.07 or 04.08

3502.20

‑ Milk albumin, including concentrates of two or more whey proteins

A change to subheading 3502.20 from any other chapter

3502.90

‑ Other

A change to subheading 3502.90 from any other chapter

3503.00

Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface‑worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01.

A change to subheading 3503.00 from any other heading

3504.00

Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed.

A change to subheading 3504.00 from any other heading

35.05

Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches.

A change to heading 35.05 from any other heading, except from heading 11.08

35.06

Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg.

 

3506.10

‑ Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg

Either:

(a) a change to subheading 3506.10 from any other subheading except from heading 35.03 or subheading 3501.90; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

 

‑ Other:

 

3506.91

‑‑ Adhesives based on polymers of headings 39.01 to 39.13 or on rubber

Either:

(a) a change to subheading 3506.91 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3506.99

‑‑ Other

Either:

(a) a change to subheading 3506.99 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

35.07

Enzymes; prepared enzymes not elsewhere specified or included.

A change to heading 35.07 from any other subheading

Chapter 36

EXPLOSIVES; PYROTECHNIC PRODUCTS; MATCHES; PYROPHORIC ALLOYS; CERTAIN COMBUSTIBLE PREPARATIONS

Either:

(a) a change to Chapter 36 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

Chapter 37

PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS

 

37.01

Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs.

Either:

(a) a change to heading 37.01 from any other heading, except from heading 37.02 or 37.03; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

37.02

Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed.

Either:

(a) a change to heading 37.02 from any other heading, except from heading 37.01 or 37.03; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

37.03

Photographic paper, paperboard and textiles, sensitised, unexposed.

Either:

(a) a change to heading 37.03 from any other heading, except from heading 37.01 or 37.02; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3704.00

Photographic plates, film, paper, paperboard and textiles, exposed but not developed.

Either:

(a) a change to subheading 3704.00 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

37.05

Photographic plates and film, exposed and developed, other than cinematographic film.

Either:

(a) a change to heading 37.05 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

37.06

Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track.

Either:

(a) a change to heading 37.06 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

37.07

Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use.

Either:

(a) a change to heading 37.07 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

Chapter 38

MISCELLANEOUS CHEMICAL PRODUCTS

 

38.01

Artificial graphite; colloidal or semi‑colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi‑manufactures.

A change to heading 38.01 from any other subheading

38.02

Activated carbon; activated natural mineral products; animal black, including spent animal black.

 

3802.10

‑ Activated carbon

A change to subheading 3802.10 from any other heading

3802.90

‑ Other

A change to subheading 3802.90 from any other subheading

3803.00

Tall oil, whether or not refined.

A change to subheading 3803.00 from any other heading

3804.00

Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03.

A change to subheading 3804.00 from any other heading

38.05

Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para‑cymene; pine oil containing alpha‑terpineol as the main constituent.

 

3805.10

‑ Gum, wood or sulphate turpentine oils

A change to subheading 3805.10 from any other subheading

3805.90

‑ Other

A change to subheading 3805.90 from any other heading

38.06

Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums.

 

3806.10

‑ Rosin and resin acids

A change to subheading 3806.10 from any other subheading

3806.20

‑ Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts

A change to subheading 3806.20 from any other subheading

3806.30

‑ Ester gums

A change to subheading 3806.30 from any other subheading

3806.90

‑ Other

A change to subheading 3806.90 from any other subheading

3807.00

Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch.

A change to subheading 3807.00 from any other heading

38.08

Insecticides, rodenticides, fungicides, herbicides, anti‑sprouting products and plant‑growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur‑treated bands, wicks and candles, and fly‑papers).

Either:

(a) a change to heading 38.08 from any other subheading provided that at least 50% by weight of the active ingredient or ingredients is originating; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

38.09

Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included.

 

3809.10

‑ With a basis of amylaceous substances

A change to subheading 3809.10 from any other heading, except from heading 11.08 or 35.05

 

‑ Other:

 

3809.91

‑‑ Of a kind used in the textile or like industries

A change to subheading 3809.91 from any other subheading

3809.92

‑‑ Of a kind used in the paper or like industries

A change to subheading 3809.92 from any other subheading

3809.93

‑‑ Of a kind used in the leather or like industries

A change to subheading 3809.93 from any other subheading

38.10

Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods.

A change to heading 38.10 from any other subheading

38.11

Anti‑knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti‑corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils.

A change to heading 38.11 from any other subheading

38.12

Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti‑oxidising preparations and other compound stabilisers for rubber or plastic.

Either:

(a) a change to heading 38.12 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3813.00

Preparations and charges for fire‑extinguishers; charged fire‑extinguishing grenades.

A change to subheading 3813.00 from any other heading

3814.00

Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.

Either:

(a) a change to subheading 3814.00 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

38.15

Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included.

Either:

(a) a change to heading 38.15 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3816.00

Refractory cements, mortars, concretes and similar compositions, other than products of heading 38.01.

A change to subheading 3816.00 from any other heading

3817.00

Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02.

Either:

(a) a change to subheading 3817.00 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3818.00

Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics.

A change to subheading 3818.00 from any other heading

3819.00

Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals.

Either:

(a) a change to subheading 3819.00 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3820.00

Anti‑freezing preparations and prepared de‑icing fluids.

Either:

(a) a change to subheading 3820.00 from any other heading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3821.00

Prepared culture media for the development or maintenance of micro‑organisms (including viruses and the like) or of plant, human or animal cells.

A change to subheading 3821.00 from any other heading

3822.00

Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials.

A change to subheading 3822.00 from any other heading

38.23

Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.

 

 

‑ Industrial monocarboxylic fatty acids; acid oils from refining:

 

3823.11

‑‑ Stearic acid

A change to subheading 3823.11 from any other heading

3823.12

‑‑ Oleic acid

A change to subheading 3823.12 from any other subheading

3823.13

‑‑ Tall oil fatty acids

A change to subheading 3823.13 from any other heading

3823.19

‑‑ Other

A change to subheading 3823.19 from any other heading

3823.70

‑ Industrial fatty alcohols

A change to subheading 3823.70 from any other heading

38.24

Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.

 

3824.10

‑ Prepared binders for foundry moulds or cores

A change to subheading 3824.10 from any other subheading

3824.30

‑ Non‑agglomerated metal carbides mixed together or with metallic binders

A change to subheading 3824.30 from any other subheading

3824.40

‑ Prepared additives for cements, mortars or concretes

Either:

(a) a change to subheading 3824.40 from any other subheading; or

(b) no change in tariff classification is required provided that there is a regional value content of at least 40%

3824.50

‑ Non‑refractory mortars and concretes

A change to subheading 3824.50 from any other subheading

3824.60

‑ Sorbitol other than that of subheading 2905.44