Decree of the Ministry of Finance No. 94 / 1993 Coll.
Order of the Ministry of Finance on the determination of non-preferential origin of goods
Valid
Effective from 16.03.1993
94
DECLARATION
Ministry of Finance
of 17 February 1993
establishing non-preferential origin of goods
Ministry of Finance pursuant to § 60 paragraph 3 of the Act of the Czech National Council No. 13 / 1993 Coll., Customs Act, provides:
GENERAL PROVISIONS
Rules for determining the non-preferential origin of goods in the manufacture of which two or more States participate shall be issued. These rules shall apply to all products the manufacture of which uses primary materials not originating in the State where the imported product was manufactured ("non-originating material ').
(1) Production means any working or processing, including assembly and, where appropriate, specific procedures.
(2) The primary material is the ingredients, raw materials, components, parts, etc., used in production.
(3) The product is the product currently produced, even if it is intended to be later used in another production operation.
(4) A number means the four-digit number of the combined tariff nomenclature.
(5) The chapter means the chapter of the Combined Nomenclature of the Tariff.
(6) Where ex is mentioned before a number or chapter, this means that the rule for determining the origin of the goods applies only to goods covered by that heading or chapter.
(7) The franco price ("fco") of the plant is the price resulting from the production of the manufactured goods, minus any national taxes which are or may be refunded if the goods are exported.
(1) The reprocessing of goods shall be considered more substantial if they substantially change the product or add functions or utility to the final product other than the unprocessed product.
(2) The economic justification for the reprocessing of goods shall be taken to be that which is part of the normal production process in the undertakings set up for that purpose, starting from raw material production to the final product.
DETERMINATION OF ORIGIN OF GOODS
Fresh, chilled or frozen meat and offal of domestic meat-producing animals
(1) Meat and offal, fresh, chilled or frozen, obtained by the slaughter of domestic animals referred to in headings 0101 to 0104, shall be considered as originating in a State only if:
(a) horses, asses, mules and bovine animals have been slaughtered after at least three months of fattening in that State; or
(b) pigs, sheep and goats have been slaughtered after at least two months of fattening in that State.
(2) Where the conditions referred to in paragraph 1 are not fulfilled, meat and offal shall be considered as originating in the country where the animals have been fattened or reared for the longest time.
Ceramic wares
Decorations of ceramic goods of headings ex 4910, 6912, 6913, ex 7117, ex 9401, ex 9403 and ex 9405 do not confer origin in the State in which they were made, provided that such trimmings do not result in those goods being classified under another heading.
Grape juice
The processing of grape must of heading ex 2009 into grape juice does not confer origin in the State in which the processing was carried out.
Vermouth and preparations based on wine intended for the production of vermouth
(1) The processing of wine on the basis of preparations based on wine intended for the manufacture of vermouth does not give the products thus obtained their origin in the State in which the processing was carried out.
(2) The processing of preparations on the basis of the wine referred to in paragraph 1 into vermouth does not give the vermouth thus obtained its origin in the State in which that processing was carried out.
Rolling bearings
(1) Rolling bearings (ball, roller or needle bearings of all kinds) assembled shall be regarded as originating in the country in which the heat treatment, grinding and polishing of inner and outer rings have been carried out and their installation.
(2) Assembly also means partial assembly.
Integrated circuits
Integrated circuits of heading ex 8542 are to be regarded as originating in the State where diffuse has been made, in which integrated circuits are produced by means of selective deposition of suitable infusion substances for semiconductor material.
Photocopying apparatus
Photocopying apparatus incorporating an optical system or a contact system of heading ex 9009 shall be regarded as originating in the country in which the photocopying apparatus has been fitted, including the installation of cable, drum, cylinder, side panels and cylinder attachments.
Spare parts of machinery, apparatus, tools, equipment and vehicles
(1) Machine, apparatus, apparatus and vehicle means goods which are specified in grades XVI, XVII. and XVII. of the Customs Tariff.
(2) Essential spare parts means spare parts,
(a) without which the functions of the goods referred to in paragraph 1 cannot be ensured and which have been placed under the free circulation procedure;
(b) which are characteristic of these goods; and
(c) which are intended for the normal maintenance or replacement of damaged or worn parts of the same nature.
The essential spare parts of machinery, apparatus, tools, equipment and vehicles which have been placed under the free circulation procedure shall be considered to be of the same origin as those machines, apparatus, instruments, equipment or vehicles.
Paragraph 12 shall apply if:
(a) the use of essential spare parts in the manufacture of machinery, apparatus, tools, equipment or vehicles would not prevent the said machinery, apparatus, equipment or vehicles from becoming originating in the country where they were manufactured; and
(b) substantial spare parts imported together with, and normally sold with, the machine, apparatus, equipment or vehicle, according to the type and quantity of their normal equipment.
Radio and television receivers
Radio and television receivers come from the country in which they were manufactured if the increment of the value obtained by assembling or incorporating parts originating in that State is at least 45% of the price of these devices, invoiced by fco plant.
(1) If the gain in value obtained in a State as a result of the installation or use of parts originating in that State is less than 45% of the price of radio or television receivers, invoiced by fco plant, these devices come from the State where the last significant degree of production of these devices was carried out; This condition is met if the price of the parts, invoiced by fco plant, is higher than 35% of the price of the equipment invoiced by fco plant.
(2) Where the price of the parts used for the manufacture of radio or television receivers originating in two States participating in their production, invoiced by a fco plant is higher than the percentage referred to in paragraph 1, and where it is not possible to determine the State in which the last significant degree of production was carried out, those parts shall originate from the State from the State from which the parts representing a higher percentage of the price originate.
If the price of the equipment or parts invoiced by the fco plant is not known, the customs value of the apparatus shall be used to determine the percentages referred to in Article 15 (1) and (2) when imported into the country.
Magnetophones
Magnetophones come from the country in which they were manufactured if the gain in value obtained by assembling or incorporating parts originating in that State is at least 45% of the price of such devices invoiced by fco plant.
(1) If the gain in value obtained in a State as a result of the assembly or use of parts originating in that State is less than 45% of the price of the magnetophones invoiced by fco plant, these magnetophones originate from the State where the last significant degree of production was carried out; This condition is met if the price of parts invoiced by fco plant is higher than 35% of the price of magnetophones invoiced by fco plant.
(2) Where the price of the parts used for the manufacture of magnetophones originating in the two States involved in their production is invoiced by a fco plant higher than the percentages referred to in paragraph 1, and where it is not possible to establish in which State the last significant stage of their production was carried out, those parts originate from the State in which the parts representing a higher percentage of the price originate.
If the price of magnetophones or parts invoiced by the fco plant is not known, the customs value of magnetophones or parts shall be used for determining the percentages referred to in Article 18 (1) and (2) when imported into the country.
Woven fabrics and goods of Section XI of the Customs Tariff
Woven fabrics and goods of Section XI of the Customs Tariff (Chapters 50 to 63) shall be considered as originating in a State if they have been wholly worked or processed in that State.
(1) The total working or processing shall be regarded as such a manufacturing process whereby the resulting product is to be classified in a heading other than that in which each original non-originating material is to be classified.
(2) For the products listed in Annex 1 to this Regulation (hereinafter referred to as "the list"), the working or processing referred to in column 3 of the list shall be considered to be complete without altering the number.
For the purposes of Section 21, insufficient working or processing without changing the number shall be considered as insufficient working or processing.
(a) carrying out the operations necessary to preserve the original condition of the goods during transport or storage, such as ventilation, spreading, drying, disposal of the rotten parts;
(b) removal of dust, sifting, selection, classification, sorting (including assembly of goods by type), washing, cutting,
(c) exchange of packaging, parts or assembly of packaged parts;
(d) filling in bags, cases, boxes, fixing on washers, etc., as well as any other simple operations required for commercial demonstration;
(e) the affixing of marks of goods, labels or other similar distinguishing marks on or on goods;
(f) simple assembly of parts of goods into complete goods;
(g) the merger of two or more of the acts referred to in points (a) to (f).
The value shall be the customs value of the primary non-originating materials at the time of their importation or, if the customs value is not known and cannot be established, the first established price paid for such materials in the State in which they were worked or processed.
(1) Columns 1 and 2 of the list describe the goods produced. In column 1, the heading or chapter, column 2, indicates the name of the goods used in the combined nomenclature for that heading or chapter. For each entry in columns 1 and 2, the relevant rule is given in column 3.
(2) Where several numbers or chapters are indicated in column 1 of the list, the corresponding name of the goods in column 2 shall be common. In such cases, the rule in column 3 applies to those types of goods which, according to the Combined Nomenclature, are classified in Chapter headings or in each heading listed in column 2.
(3) Where different rules are included in the list which may be applied to different goods of one heading, the indication of each part of the heading shall include the corresponding rule in column 3.
(1) The working or processing referred to in column 3 of the list must be carried out on primary non-originating materials. The restriction in column 3 also applies to the non-originating input materials used.
(2) Where goods which have been manufactured from primary non-originating material and thus have acquired the origin of the goods, are used for the manufacture of other goods listed, the rule in the list shall not apply to them.
(1) The rules set out in column 3 of the list provide for the smallest extent of working or processing. Production to the extent indicated leads to the acquisition of the origin of the goods; production to a lesser extent does not lead to the acquisition of origin of the goods. If the rule assumes that the original non-originating material may be used at a certain stage of production, the use of the initial non-originating material of this type is permissible at the previous stage of production, but not at a later stage.
(2) Where the rule in column 3 of the list foresees that goods may be made from more than one original non-originating material, one or more of these initial non-originating materials may be used, but not all of them may be used.
(3) Where the rule set out in column 3 of the list foresees that the goods must be made from a particular material, this condition shall not preclude the use of other primary non-originating materials which, due to their nature, cannot be covered by that rule.
(1) Fibre means natural fibres and artificial fibres of headings 5501 to 5507, or fibres used in the manufacture of paper.
(2) Natural fibre means fibres other than artificial or synthetic at all stages of processing before spinning and includes waste. Unless otherwise specified, this also means fibres which have been carded, combed or otherwise processed but not spun.
(3) Natural fibre means horsehair of heading 0503, silk of headings 5002 and 5003, and wool, animal hair or bristles of headings 5101 to 5105, cotton fibres of headings 5201 to 5203 and other vegetable fibres of headings 5301 to 5305.
(4) Artificial or synthetic filament means synthetic or artificial silk tow, staple fibres or waste of headings 5501 to 5507.
(5) Textile fibre and chemical material means primary materials not covered by Chapters 50 to 63 which may be used for the manufacture of man-made, synthetic or paper fibres or yarns.
(6) The rule in the list shall apply to yarns which are made from two or more primary materials, both to the number of the mixed fibre and to the number in which the fibre would be classified if it were made from a single fibre or from a mixed fibre.
(7) Goods which have been made from woven fabrics of one or more original non-originating materials shall be subject to the rules set out in column 3 of the list for each of the initial non-originating materials contained in the mixture used.
(1) Pre-bleaching means the degree of processing of primary non-originating materials relating to a specific yarn, fabric, knitted or crocheted which, after a match or knitting, is subjected only to a washing process. Pre-bleached products are at a lower stage of processing than bleached products which have been subjected to several baths in bleaching products.
(2) Full production means that all final work operations, such as sewing buttons or other fasteners, stapling of button holes, stripping of trousers, skirts, dresses, sewn-up bands and other accessories, ironing or other treatment of clothing, must be carried out after cutting the fabric, knitted or crocheted. If one or more final operations are not carried out, this does not mean that production is considered incomplete; However, if, in specific production processes, the performance of final work, in particular in a combination of such operations, is so important that it is to be considered as operations exceeding simple final work operations, production shall not be considered to be complete if, in such specific cases, the final work has not been carried out.
(3) Impression, coating, overlapping or coating does not include operations which are designed to maintain integrity of the fabric.
Woven fabrics of cotton:
(1) The goods listed in column 2 of Annex 2 to this Decree are considered as originating in the State in which the operations listed in column 3 have been carried out.
(2) Paragraph 22 to 25 shall apply mutatis mutandis.
This decree shall take effect on the day of its publication.
Minister:
Ing. Coachman CSc. v. r.
Příloha 1
Annex 1 to Decree No 94 / 1993 Coll.
List of working and processing to be carried out on fabrics and goods of Section XI of the Customs Tariff without the origin of the goods in order to be granted the originating status of the manufactured goods
| Kód kombinované nomenklatury | Popis výrobku | Opracování nebo zpracování provedené na prvotních nepůvodních materiálech, které poskytuje charakter původu |
|---|---|---|
| (1) | (2) | (3) |
| ex 5101 | Vlna, nemykaná ani nečesaná | |
| - Odtučněná, nekarbonizovaná | jejíž vyrobeného zboží | |
| - Karbonizovaná | jejíž vyrobeného zboží | |
| ex 5103 | Odpad z vlny nebo z jemných nebo hrubých zvířecích chlupů, včetně přízového odpadu, ale vyjma trhaný materiál | |
| - Karbonizovaný | jejichž 50 % ceny fco závod vyrobeného zboží | |
| ex 5201 | Bavlna, nemykaná ani nečesaná | |
| - Bělená | nepřesahuje 50 % ceny fco závod vyrobeného zboží | |
| 5501 až 5507 | Chemická (syntetická nebo umělá) střižová | |
| - Nemykaná, nečesaná ani jinak nezpracovaná pro spřádání | nebo přízového materiálu | |
| - Mykaná, česaná nebo jinak zpracovaná pro spřádání | z přízového materiálu nebo z odpadů 5505 | |
| ex 50 až 55 | Příze, monofily nebo šicí nitě, jiné než papírové nitě | |
| - Potištěné nebo barvené | ||
| - nečesaných ani jinak nezpracovaných pro spřádání | ||
| - surového hedvábí nebo odpadu z hedvábí | ||
| - chemických materiálů nebo přízových materiálů, nebo | ||
| - syntetických nebo umělých nemykaných ani nečesaných ani jinak nezpracovaných pro spřádání | ||
| nebo | ||
| Potiskování nebo barvení surových nebo předbělených přízí nebo monofilů s prvotním nebo konečným opracováním,1) přičemž skání a tvarování jako takové neplatí a prvotního nepůvodního materiálu (včetně přízí) nepřesahuje 48 % ceny z ceny vyrobeného zboží | ||
| - Ostatní | ||
| - nečesaných ani jinak nezpracovaných pro spřádání | ||
| - surového hedvábí nebo odpadu z hedvábí | ||
| - chemických prvomateriálů nebo přízových materiálů nebo | ||
| - syntetických nebo umělých střižních kabelů z hedvábí nebo odpadu ze střižních ani jinak nezpracovaných pro spřádání | ||
| Tkaniny, jiné než tkaniny z papírových | ||
| - Potištěné nebo barvené | ||
| nebo | ||
| Potiskování nebo barvení surové nebo předbělené tkaniny s prvotním nebo konečným opracováním1),2) | ||
| - Ostatní | ||
| 5601 | Vata z textilních materiálů a textilní (střižní prach), uzly a nopky z tkanin | |
| 5602 | Plsť, též impregnovaná, povrstvená, povlečená nebo laminovaná | |
| - Potištěná nebo barvená | ||
| nebo | ||
| Potiskování nebo barvení surové nebo předbělené plsti s prvotním nebo konečným opracováním1),2) | ||
| - Impregnovaná, povrstvená, povlečená nebo laminovaná | Impregnace, povrstvení, povlečení nebo laminování surové plsti3) | |
| - Ostatní | ||
| 5603 | Netkané textilie, též impregnované, povrstvené, povlečené nebo laminované | |
| - Potištěné nebo barvené | ||
| nebo | ||
| Potiskování nebo barvení surové nebo předbělené netkané textilie s prvotním nebo konečným opracováním1),2) | ||
| - Impregnované, povrstvené, povlečené nebo laminované | Impregnace, povrstvení, povlečení nebo laminování surových netkaných textilií3) | |
| - Ostatní | ||
| 5604 | Kaučukové nitě, pokryté textiliemi, textilní příze a pásky a podobné tvary 5405, impregnované, povrstvené, povlečené nebo opláštěné kaučukem nebo plasty | |
| - Kaučukové nitě pokryté textiliemi | nebo provazů nepokrytých textiliemi | |
| - Ostatní | Impregnace, povrstvení, povlečení nebo obalení textilními a podobnými tvary, surové | |
| 5607 | Motouzy, šňůry, provazy a lana, též splétaná nebo oplétaná nebo impregnované, povrstvené, povlečené nebo opláštěné kaučukem nebo plasty | syntetického nebo umělého hedvábí nebo ze syntetických nebo umělých monofilů |
| 5609 | nebo lana, jinde nejmenované ani nezahrnuté | syntetického nebo umělého hedvábí nebo z umělých monofilů |
| 5704 | Koberce a jiné textilní podlahové krytiny z plsti, nevšívané ani nepovločkované, též zcela zhotovené | |
| Speciální tkaniny; všívané textilie; krajky; tapisérie; prýmkařské | ||
| - Výšivky v metráži, v pásech nebo ako motivy ( | materiálů nepřekročí 50 % ceny fco závod | |
| - Potištěné nebo barvené | ||
| nebo | ||
| Potiskování nebo barvení surové nebo předbělené tkaniny, plsť nebo netkaná textilie s prvotním nebo konečným opracováním1),2) | ||
| - Impregnované, povrstvené nebo povlečené | netkaných textilií | |
| - Ostatní | ||
| 5901 | Textilie povrstvené lepidlem nebo škrobovými látkami, používané pro vnější obaly knih a pro podobné účely; kopírovací průsvitné plátno; připravené malířské plátno; ztužené plátno a podobné ztužené textilie používané jako kloboučnické podložky | |
| 5902 | Pneumatikové kordové textilie z vysokopevnostních nití z nylonu nebo jiných polyamidů, polyesterů nebo viskózového hedvábí | |
| 5903 | Textilie, impregnované, povrstvené, povlečené nebo laminované plasty, jiné než textilie 5902 | |
| nebo | ||
| Potiskování nebo barvení surových nebo předbělených textilií s prvotním nebo konečným opracováním1),2) | ||
| 5904 | Linoleum, též přiříznuté do tvaru; podlahové krytiny sestávající z vrstvy nebo povlaku na textilním podkladě, též přiříznuté do tvaru | netkaných textilií |
| 5905 | Textilní tapety | |
| nebo | ||
| Potiskování nebo barvení surových nebo předbělených textilií s prvotním nebo závěrečným opracováním1),2) | ||
| 5906 | Pogumované textilie, jiné než textilie | materiálů, které nejsou surové, nebo ze surových textilií |
| 5907 | Textilie jiným způsobem impregnované, povrstvené nebo povlečené; malované plátno pro divadelní scénu, textilie pro pozadí ve studiích nebo podobné textilie | |
| nebo | ||
| Potiskování nebo barvení surových nebo předbělených textilií s prvotním nebo konečným opracováním1),2) | ||
| 5908 | Textilní knoty tkané, splétané nebo pletené pro lampy, vařiče, zapalovače, svíčky nebo podobné úplety pro punčošek, též impregnované | |
| 5909 | Textilní hadice a podobné trubkové textilie, též s vyložením, s armaturou nebo s příslušenstvím z jiných materiálů | |
| 5910 | Hnací nebo dopravníkové pásy nebo řemeny z textilního materiálu, též zesílené kovem nebo jiným materiálem | |
| 5911 | Textilní specifikované v poznámce 7 ke celního sazebníku | |
| - Leštící kotouče z jiného materiálu než plsti | hadrů | |
| - Ostatní | ||
| Pletené nebo háčkované textilie | ||
| - Potištěné nebo barvené | ||
| nebo | ||
| Potiskování nebo barvení surové nebo předbělené pletené nebo háčkované textilie s prvotním nebo konečným opracováním1),2) | ||
| - Ostatní | ||
| Oděvy a oděvní doplňky, pletené nebo háčkované | ||
| - Sešití nebo jiné spojení dvou nebo více nastříhaných nebo vytvarovaných pletených nebo háčkovaných dílů | ||
| - Ostatní | ||
| ex | ||
| Oděvy a oděvní doplňky, jiné než pletené nebo háčkované, vyjma zboží uvedené v zvláštní pravidla | ||
| - Hotové nebo úplné | ||
| - Nehotové nebo neúplné | ||
| 6213 a 6214 | Kapesníky, přehozy, šátky, šály, mantily, závoje a podobné | |
| - Vyšívané | ||
| nebo | ||
nepřesahuje 40 % ceny fco závod vyrobeného zboží | ||
| - Ostatní | ||
| 6301 až ex 6306 | Přikrývky; prádlo ložní, stolní, toaletní a kuchyňské; záclony, závěsy (včetně drapérií), rolety, krátké záclonové nebo postelové drapérie; jiné bytové textilie s výjimkou zboží; plachty, stínící plachty a kempingové | |
| - Z plsti a netkaných textilií | ||
| - - neimpregnované, nepovrstvené nebo nelaminované | ||
| - - impregnované, povrstvené, potažené nebo laminované | Impregnace, povrstvování, potahování nebo laminování surové plsti nebo netkané textilie3) | |
| 6301 až ex 6306 | - Ostatní | |
| - - z pletených nebo háčkovaných textilií | ||
| - - nevyšívané | ||
| - - vyšívané | ||
| nebo | ||
bez výšivky, jejichž cena nepřesahuje 40 % ceny fco závod vyrobeného zboží | ||
| - - jiné než z pletených nebo háčkovaných | ||
| textilií | ||
| - - nevyšívané | ||
| - - vyšívané | ||
| nebo | ||
nepřesahuje 40 % ceny fco závod vyrobeného zboží | ||
| 6307 | Jiné zcela zhotovené střihových šablon, s výjimkou skládacích vějířů a pevných vějířů, koster vějířů a držadel vějířů, jakož i jejich částí | |
| - Hadry na podlahu, utěrky na nádobí, prachovky a podobné čistící prostředky | ||
| - Ostatní | závod vyrobeného zboží | |
| 6308 | Soupravy sestávající z tkanin a z přízí, též s doplňky pro vyšívaných stolních ubrusů nebo servítků nebo podobných textilních v balení pro drobný prodej | Soupravy, u nichž celková nepůvodního zboží nepřesahuje 25 % ceny fco závod vyrobeného zboží |
Příloha 2
Annex 2 to Decree No 94 / 1993 Coll.
Woven fabrics of cotton
| Kód kombinované nomenklatury | Popis výrobku | Opracování nebo zpracování provedené na prvotních nepůvodních materiálech, které poskytuje charakter původu |
|---|---|---|
| (1) | (2) | (3) |
| ex 1404 | Bavlněné lintry, bělené | nepřesahuje 50 % ceny fco závod vyrobeného zboží |
| ex 3401 | Plsť nebo netkané textilie, impregnované, natřené nebo pokryté mýdlem nebo detergentem | |
| ex 3405 | Plsť nebo netkané textilie, impregnované, natřené nebo pokryté leštidlem nebo krémem na obuv, nábytek, podlahy, karosérie, sklo nebo kov, čistícími pastami nebo prášky a podobnými přípravky | |
| ex 4203 | Oblečení z přírodní nebo kompozitní usně | Šití nebo skládání ze dvou nebo více dílů přírodní nebo kompozitní usně |
| 6401 až 6405 | Obuv | jsou spojeny s napínací stélkou nebo s jinými částmi podešve |
| ex 9113 | Hodinkové řemínky a jejich části z tkanin | nepřesáhne 40 % ceny fco závod |
1) Paragraph 27 (1)
(2) the working or processing provides the nature of the origin if, in addition to the thermal treatment, the paper is printed on a transfer paper
3) Paragraph 27 (2)
4) Paragraph 27 (3)
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Regulation Information
| Citation | Decree of the Ministry of Finance No. 94 / 1993 Coll., on determining the non-preferential origin of goods |
|---|---|
| Regulation Type | - |
| Author | - |
| Collection | Code of Laws |
| Date of Promulgation | 16.03.1993 |
|---|---|
| Effective from | 16.03.1993 |
| Effective until | - |
| Status | Valid |
The regulation text is for informational purposes only.
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