1. For the purposes of this residual rule, "mixing" means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials. 2. The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50% by weight of the mixture; however, the origin of a mixture of products from headings 0401 to 0404 shall be the country of origin of the materials that account for more than 50% by weight of dry matter of the mixture. The weight of materials of the same origin shall be taken together. 3. When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out. Chapter residual rule: Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

Binding rules (Annex 22-01)

Specific

Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

Origin rule

The origin of the goods of this heading shall be the country where the milk of this heading is obtained in its natural or unprocessed state.

Specific

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

Origin rule

The origin of the goods of this heading shall be the country where the milk of this heading is obtained in its natural or unprocessed state.

Split heading

WTO rules (non-binding)

These rules reflect the EU position in WTO multilateral negotiations. They are not legally binding but serve as a subsidiary reference.

non-bindingSpecific

Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

Origin rule

The origin of the goods of this heading shall be the country where the milk of this heading is obtained in its natural or unprocessed state.

non-bindingSpecific

HS4 headings in this chapter(12)

0401Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

Specific

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

Specific

Split heading

040410Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter

Tariff shift

040490Other

Specific

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

Tariff shift

0406Cheese and curd.

Tariff shift

0407Birds' eggs, in shell, fresh, preserved or cooked.

0410Insects and other edible products of animal origin, not elsewhere specified or included.

Specific

Notes and residual rules

Residual rule

Residual rule (mixtures)

Binding rules (Annex 22-01)

Specific

Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

Origin rule

The origin of the goods of this heading shall be the country where the milk of this heading is obtained in its natural or unprocessed state.

Specific

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

Origin rule

The origin of the goods of this heading shall be the country where the milk of this heading is obtained in its natural or unprocessed state.

Split heading

WTO rules (non-binding)

These rules reflect the EU position in WTO multilateral negotiations. They are not legally binding but serve as a subsidiary reference.

non-bindingSpecific

Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

Origin rule

The origin of the goods of this heading shall be the country where the milk of this heading is obtained in its natural or unprocessed state.

non-bindingSpecific

Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.

Origin rule

As specified for split headings

0404Split heading

Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.

Origin rule

As specified for subheadings

040410Tariff shift

Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter

Origin rule

CTH

CTHchange of tariff heading (4 digits)

040490Specific

Other

Origin rule

The origin of the goods of this subheading shall be the country where the milk is obtained in its natural or unprocessed state.

0405Tariff shift

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

Origin rule

CTH

CTHchange of tariff heading (4 digits)

0406Tariff shift

Cheese and curd.

Origin rule

CTH

CTHchange of tariff heading (4 digits)

0407Specific

Birds' eggs, in shell, fresh, preserved or cooked.

Origin rule

The origin of the goods of this heading shall be the country where the eggs of this heading are obtained in their natural or unprocessed state.

0408Split heading

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

Origin rule

As specified for split headings

0409Specific

Natural honey.

Origin rule

The origin of the goods of this heading shall be the country where the honey is obtained in its natural or unprocessed state.

0410Specific

Insects and other edible products of animal origin, not elsewhere specified or included.

Origin rule

The origin of the goods of this heading shall be the country where they are obtained in their natural or unprocessed state.

ex0403(a)Tariff shift

- Buttermilk

Origin rule

CTH

CTHchange of tariff heading (4 digits)

ex0403(b)Specific

- Other

Origin rule

The origin of the goods of this split heading shall be the country where the milk of this split heading is obtained in its natural or unprocessed state.

ex0408(b)Specific

- Other

Origin rule

The origin of the goods of this split heading shall be the country where the eggs are obtained in their natural or unprocessed state.

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

Origin rule

The origin of the goods of this heading shall be the country where the milk of this heading is obtained in its natural or unprocessed state.

0403non-bindingSpecific

Origin rule

As specified for split headings

0404non-bindingSpecific

Origin rule

As specified for subheadings

040410non-bindingTariff shift

Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter

Origin rule

CTH

CTHchange of tariff heading (4 digits)

040490non-bindingSpecific

Other

Origin rule

The origin of the goods of this subheading shall be the country where the milk is obtained in its natural or unprocessed state.

0405non-bindingTariff shift

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

Origin rule

CTH

CTHchange of tariff heading (4 digits)

0406non-bindingTariff shift

Cheese and curd.

Origin rule

CTH

CTHchange of tariff heading (4 digits)

0407non-bindingSpecific

Birds' eggs, in shell, fresh, preserved or cooked.

Origin rule

The origin of the goods of this heading shall be the country where the eggs of this heading are obtained in their natural or unprocessed state.

0408non-bindingSpecific

Origin rule

As specified for split headings

0409non-bindingSpecific

Natural honey.

Origin rule

The origin of the goods of this heading shall be the country where the honey is obtained in its natural or unprocessed state.

0410non-bindingSpecific

Insects and other edible products of animal origin, not elsewhere specified or included.

Origin rule

The origin of the goods of this heading shall be the country where they are obtained in their natural or unprocessed state.

ex 0403(a)non-bindingTariff shift

- Buttermilk

Origin rule

CTH

CTHchange of tariff heading (4 digits)

ex 0403(b)non-bindingSpecific

- Other

Origin rule

The origin of the goods of this split heading shall be the country where the milk of this split heading is obtained in its natural or unprocessed state.

ex 0408(b)non-bindingSpecific

- Other

Origin rule

The origin of the goods of this split heading shall be the country where the eggs are obtained in their natural or unprocessed state.

Chapter 4 - Dairy, eggs, honey

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