Module 2 of 9 · A1 · Which aluminium goods are covered
6.Grouping CN codes: when it is allowed and when it is required
- Mandatory grouping. CN codes that differ only in size or shape and use the same precursor mix must be treated as one production process. Example: sheet of different thicknesses rolled from the same slab.
- Optional joint process ("bubble"). If you make unwrought aluminium and then products in the same installation, and sell or transfer no unwrought aluminium out, you may monitor them as one process.
WATCH OUT You cannot split a process by destination, for example a separate figure for EU-bound lots.
Sources: MA Art 4(9), Annex II A.4 p.31; G5e §3.1.2 p.20; QA 4.4, 4.8.