APPENDIX I Introductory Notes to the List in Appendixes II and II (a)

HS Heading
No.
Description of product
Working or processing carried out on non-originating
materials that confers originating status
(1) (2) (3) or (4)
ex Chapter 22 Beverages, spirits and
vinegar; except for:
Manufacture in which:
- all the materials used are
classified within a heading
other than that of the product;
- all the grapes or any
material derived from grapes
used must be wholly obtained
2202 Waters, including mineral
waters and aerated waters,
containing added sugar or
other sweetening matter or
flavoured, and other nonalcoholic
beverages, not
including fruit or vegetable
juices of heading 2009
2208 Undenatured ethyl alcohol of
an alcoholic strength by
volume of less than 80% vol;
spirits, liqueurs and other
spirituous beverages
Manufacture in which:
- all the materials used are
classified within a heading
other than that of the product;
- the value of any materials of
Chapter 17 used does not
exceed 30% of the ex-works
price of the product;
- any fruit juice used (except
for pineapple, lime and
grapefruit juices) must already
be originating
Manufacture:
- from materials not classified
within heading 2207 or 2208,
- in which all the grapes or
any material derived from
grapes used must be wholly
obtained or if all the other
materials used are already
originating, arrack may be
used up to a limit of 5% by
volume