Annex 3.1
Section V
Mineral Products - (Chapter 25-27)
Chapter 25: Salt: Sulphur; Earths and Stone Plastering Materials, Lime and Cement
A change to a heading of this chapter from any other heading, including another heading within this chapter.
Chapter 26: Ores, Slag and Ash
A change to a subheading of this chapter from any other subheading, including another subheading within this chapter.
Chapter 27: Mineral Fuels, Mineral Oils and Products of Their Distillation; Bituminous Substances; Mineral Waxes
Note: For the purposes of this chapter, "chemical reaction" means a process in which chemical bonds in molecules are broken and new chemical bonds are formed between the fragmented molecules or added elements so that one or more of the original bonds no longer link the same chemical elements or functional groups.
27.01-27.09 A change to any of these headings from any other chapter.
27.10-27.15 A change to any of these headings from any heading outside this group; or
A change to a good of heading 27.10 from any other good of heading 27.10, whether or not there is also a change from any other heading, provided that the change is the result of a chemical reaction.
