TEPA Rules of Origin

- Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : -- Other - Fish fins, heads, tails, maws and other edible fish offal : -- Fish heads, tails and maws - Fish fins, heads, tails, maws and other edible fish offal : -- Other Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption

CTH CTH CTH CTH CTH

Coffee, tea, maté and spices Coffee capsules containing coffee, roasted, not decaffeinated

WO for all the materials of Chapter 9 CTSH

Products of the milling industry; malt; starches; insulin; wheat gluten; except for: Wheat or meslin flour Cereal groats, meal and pellets 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 Starches; inulin

WO for all materials of Chapters 7 and 10 WO for all materials of Chapter 10 WO for all materials of Chapter 10 WO for all materials of Chapter 10 CC

Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinised, whether or not refined, but not further prepared Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16

CC CC CTH and VNM 60%

Sugars and sugar confectionery; except for: Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: - Chemically-pure maltose and fructose - Other Sugar confectionery including white chocolate, not containing cocoa; other than jelly confectionery, boiled sweets, toffees, caramels and similar sweets

WO for all materials of Chapter 17 CTH WO CTH

Cocoa and cocoa preparations Cocoa butter, fat and oil Cocoa powder, not containing added sugar or other sweetening matter Chocolate and other food preparations containing cocoa

CTH and VNM 60% CTH CTH CTH except heading 18.05

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 headings 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: - Malt extract - Other Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: - Containing 20% or less by weight of meat, meat offal, fish, crustaceans or molluscs - Containing more than 20% by weight of meat, meat offal, fish, crustaceans or molluscs Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms 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 elsewhere specified or included Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Manufacture from cereals of Chapter 10 CTH WO for all the cereals and derivatives (except durum wheat of chapter 10) WO for: - all the cereals and their derivatives (except durum wheat of chapter 10) and - all the materials of Chapters 2 WO CTSH and VNM 65% CTH

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06 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 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 Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

CC CC CC CC

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

CTH CC except of Chapter 04 or VNM 60% CC except of Chapter 04 or VNM 60%

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 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

WO for all the materials of Chapter 8 WO for all the materials of Chapter 8

Residues and waste from the food industries; prepared animal fodder; except for: Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40% by weight Oil cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of olive oil, containing more than 3% of olive oil Preparations of a kind used in animal feeding

CTH and VNM 60%. WO for all the materials of Chapters 2 and 3 WO for all the maize used WO for all the olives used are wholly obtained CTH

Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

CTH

Salt; sulphur; earths and stone; plastering materials, lime and cement 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 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

CTSH and VNM 60% CTSH or VNM 60 % CTSH or VNM 60 %

Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes Petroleum oils and oils obtained from bituminous minerals, crude 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 gases and other gaseous hydrocarbons

CTSH and VNM 60 % CC CTH or VNM 50 % CTSH

Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined. Carbides, whether or not chemically defined Phosphides, whether or not chemically defined, excluding ferrophosphorus; 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

CTSH or VNM 60 % CTSH or VNM 60 % CTSH or VNM 60 % CTSH or VNM 60 %

Organic chemicals Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12 Diazo-, azo- or azoxy- compounds

CTSH or VNM 60 % CTSH and VNM 60 % CTSH and VNM 60 %

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

CTH or VNM 65%

Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pretanning Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes

CTSH or VNM 60 % CTSH and VNM 70% CTSH and VNM 70% CTSH and VNM 70%

Essential oils and resinoids; perfumery, cosmetic or toilet preparations 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 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

CTH CTH or VNM 60% CTH or VNM 60%

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 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 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

CTH CTH or VNM 60 % CTH or VNM 60 %

Albuminoidal substances; modified starches; glues; enzymes Casein, caseinates and other casein derivatives; casein glues

CTSH or VNM 60 % CTSH and VNM 60%

Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations Matches, other than pyrotechnic articles of heading 36.04 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter

CTSH or VNM 60 % CTSH and VNM 60% CTSH and VNM 60%

Tall oil, whether or not refined 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 Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums 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 Preparations and charges for fire-extinguishers; charged fireextinguishing grenades Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included

CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60% CTSH and VNM 60%

Plastics and articles thereof Waste, parings and scrap, of plastics

CTSH or VNM 60% WO

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges) Conveyor or transmission belts or belting, of vulcanised rubber New pneumatic tyres, of rubber Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber Other articles of vulcanised rubber other than hard rubber

CTH or VNM 60% CTH or VNM 60% CTH or VNM 60% CTH or VNM 60% CTH or VNM 60% CTH CTH CTH or VNM 60%

Raw hides and skins (other than furskins) and leather Leather further prepared after tanning or crusting, including parchment- dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14 Leather further prepared after tanning or crusting, including parchment- dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14

CTSH and VNM 60% CTSH or VNM 60% CTSH or VNM 60%

Trunks, suit-cases, vanity- cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map- cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle- cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper Articles of apparel and clothing accessories, of leather or of composition leather Other articles of leather or of composition leather

CTH CTH CTH

Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed Transfers (decalcomanias)

CTH and VNM 60% CTH and VNM 60%