List of working or processing

Definition and principle

The list of working or processing (or list of conditions) is the technical annex of each free trade agreement's origin protocol that defines, for each product identified by its Harmonised System (HS) code, the specific processing conditions that non-originating materials must satisfy for the finished product to obtain preferential origin.

Legal framework

Each EU free trade agreement contains its own list of working or processing, annexed to the origin protocol. These lists are structured by Harmonised System chapters (chapters 1 to 97). For non-preferential origin, Annex 22-01 of Delegated Regulation 2015/2446 plays an equivalent role. The revised PEM convention harmonises the lists for the entire Pan-Euro-Mediterranean zone.

Structure and reading

• Column 1: HS heading or sub-heading of the finished product
• Column 2: product description
• Column 3 (or 3 and 4): required processing conditions (often with a main criterion and an alternative criterion)
• Criteria may be: tariff classification change (CC, CTH, CTSH), value added percentage, specific processing, or combination
• Some lists provide for cumulative conditions (both criteria must be met) and alternative conditions (only one is sufficient)

Practical tips

• Always consult the specific list of the applicable agreement for the export in question — conditions vary from one agreement to another for the same product
• Lists are regularly updated during agreement revisions — verify the version in force
• In case of doubt about interpretation, consult the introductory notes to the list which contain essential interpretation rules