the rule is to be found at the beginning of the section at "ex-Chapter 85".
(c) When all of the goods falling within a Chapter or Heading are not subject to the same rule "ex" is placed before the Chapter or Heading number. In the above example "ex- Chapter 85" means that the corresponding rules shown in Columns 3 and 4 apply to goods classified in Chapter 85 with certain exceptions. The exceptions are then listed beneath the heading description in Column 2 with their corresponding tariff classification in Column 1 and rules in Columns 3 and 4. These rules may apply only to some goods falling within the heading.
3. Letter pads are classified with registers and diaries in heading 4820. A search down Column 1 leads to a reference to "ex-4820" alongside a reference to letter pads (Column 2) and a specific rule (Column 3).
The "ex" indicates that not all products of heading 4820 are covered by the rule shown in Column 3. Although diaries and registers are classified in the same heading as the letter pads, they are not specifically mentioned in Column 2 and therefore are subject to the general rule that applies to Chapter 48.
Therefore, when searching for the rule appropriate to your goods it is advisable to start at the top of column 1 in the relevant "section" or "box" and work your way down the list. If your product does not have a specific rule attached to it then you look at the more general rule applying to either the appropriate heading or Chapter which will be located further up the column.
Article 7
Insufficient working or processing
1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:
(a) preserving operations to ensure that the products remain in good condition during transport and storage;
(b) breaking-up and assembly of packages;
(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings; (d) ironing or pressing of textiles;
(e) simple painting and polishing operations;
(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice; (g) operations to colour sugar or form sugar lumps;
(h) peeling, stoning and shelling, of fruits, nuts and vegetables; (i) sharpening, simple grinding or simple cutting;
(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
(l) affixing or printing marks, labels, logos and other like distinguishing signs on
products or their packaging;
(m) simple mixing of products, whether or not of different kinds;
(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(o) a combination of two or more operations specified in (a) to (n); (p) slaughter of animals.
2. All operations carried out either in the Community or in Switzerland on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
COMMENTS:
Just as there is "sufficient working or processing" there is also the opposite, "insufficient working or processing" sometimes referred to (although not in the legislation) as "minimal processing" or "minimal operations". Certain processes are considered as having such a minor effect on the finished product that they can never be regarded as conferring originating status, whether carried out individually or in a combination of processes. Simply put, those operations prevent the acquisition of origin; in the context of cumulation such operations do not confer the origin of the country where they are carried out on goods.
Examples:
1. Raw coffee is imported in bulk into the Community from Colombia. The origin rule for
coffee is "manufacture from materials of any heading". In the EC it is dusted, sorted and simply split up into different packaging. As neither dusting nor splitting up and repackaging are sufficient operations to confer origin, the coffee retains its Colombian origin.
2. Raw coffee is imported in bulk into the Community from Colombia. In the EC it is
dusted, roasted, ground, sorted and split up into different packaging. As the operations carried out in the Community are sufficient to confer origin ("manufacture from materials of any heading"), the coffee obtains Community origin.
Explanation:
The first example details a combination of three minimal operations being carried out on the raw coffee. As has already been stated, such operations whether carried out singly or in a combination do not confer origin. Therefore the coffee retains its Colombian origin.
In the second example the coffee has not only been dusted and split up into different packaging, but also has also been significantly processed. Therefore, although some minimal operations have been carried out the more substantial processing must also be considered and it is that processing which, because it fulfils the rule listed in Annex II, results in the end product obtaining Community origin.
Article 7(1) to the Protocols sets out those processes carried out on non-originating materials which singly or in combination do not confer origin. The list is exhaustive but should be interpreted in the broadest sense. For example, sifting or screening can be carried out on both foodstuffs as well as on industrial products.
Examples:
1. Perfume of Community origin is exported in vats from Austria to Jordan where it is