Contents
THE COUNCIL OF THE EUROPEAN UNION,Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207, in conjunction with Article 218(9) thereof,Having regard to the proposal from the European Commission,Whereas:
(1)The Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other partnote (‘the Agreement’) was concluded by the Union by Council Decision 2012/196/ECnote and has been provisionally applied since 14 May 2012.
(2)Pursuant to Articles 13 and 68 of the Agreement and Article 44 of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Agreement (‘the Protocol’), the EPA Committee may adopt amendments to the Protocol.
(3)The EPA Committee, during its eighth session/meeting, is to adopt a decision amending certain provisions of the Protocol.
(4)The Protocol requires the amendment of certain provisions in order to update the rules of origin to the most recent developments to provide more flexible and simpler rules of origin aiming at facilitating trade for economic operators and optimising the utilisation rate of the preferential treatment.
(5)Amendments to products (headings and descriptions) mentioned in Annex II to the Protocol are necessary to align to the updates made by the World Customs Organisation (WCO) on the HS Nomenclature 2012 and 2017 edition and maintain consistency of products descriptions and HS classification with the harmonised system.
(6)Annex IX to the Protocol lists the overseas countries and territories of the Union. Within the meaning of the Protocol, ‘overseas countries and territories’ mean the countries and territories referred to in Annex II to the Treaty on the Functioning of the European Union. The list should be updated to take account of the recent change of status of some of the overseas countries and territories.
(7)It is appropriate to establish the position to be taken on the Union’s behalf in the EPA Committee, as the envisaged decision will be binding on the Union,
HAS ADOPTED THIS DECISION:
Article 1#
The position to be taken on the Union’s behalf within the EPA Committee established by the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part, at its eighth session, shall be based on the draft decision of the EPA Committee attached to this Decision.
Annex I
Introductory notes to the list in annex II
Note 1:The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 7 of the Protocol.
Note 2:
1.The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonized System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in columns 3 or 4 apply only to the part of that heading as described in column 2.
2.Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in columns 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
3.Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in columns 3 or 4.
4.Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.
Note 3:
1.The provisions of Article 7 of the Protocol concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in the ESA States.Example:An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading No ex7224.If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex7224 in the list. The forging can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
2.The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status. Therefore, if a rule provides that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.
3.Without prejudice to Note 3.2 where a rule states that ‘materials of any heading’ may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression ‘manufacture from materials of any heading, including other materials of heading No …’ means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.
4.When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.Example:The rule for fabrics of heading Nos 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other or both.
5.Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.3 below in relation to textiles).Example:The rule for prepared foods of heading No 1904 which specifically excludes the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.Example:In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is the fibre stage.
6.Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.
Note 4:
1.The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres that have been carded, combed or otherwise processed but not spun.
2.The term ‘natural fibres’ includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.
3.The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
4.The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507.
Note 5:
1.Where for a given product in the list a reference is made to this note, the conditions set out in column 3 shall not be applied to any basic textile materials, used in the manufacture of this product, which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).
2.However, the tolerance mentioned in Note 5.1 may only be applied to mixed products which have been made from two or more basic textile materials.The following are the basic textile materials:
—silk,
—jute and other textile bast fibres,
—sisal and other textile fibres of the genus Agave,
—coconut, abaca, ramie and other vegetable textile fibres,
—synthetic man-made filaments,
—artificial man-made filaments,
—current conducting filaments,
—synthetic man-made staple fibres of polypropylene,
—synthetic man-made staple fibres of polyester,
—synthetic man-made staple fibres of polyamide,
—synthetic man-made staple fibres of polyacrylonitrile,
—wool,
—synthetic man-made staple fibres of polyimide,
—synthetic man-made staple fibres of polytetrafluoroethylene,
—synthetic man-made staple fibres of polyphenylene sulphide,
—synthetic man-made staple fibres of polyvinyl chloride,
—other synthetic man-made staple fibres,
—artificial man-made staple fibres of viscose,
—other artificial man-made staple fibres,
—yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped,
—yarn made of polyurethane segmented with flexible segments of polyester whether or not gimped,
—products of heading No 5605 (metallized yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,
—coarse animal hair,
—other products of heading No 5605.
—fine animal hair,
—horsehair,
—cotton,
—paper-making materials and paper,
—flax,
—true hemp,
Example:A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn.Example:A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used provided their total weight does not exceed 10 per cent of the weight of the fabric.Example:Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.Example:If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.
3.In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped’ this tolerance is 20 per cent in respect of this yarn.
4.In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of an adhesive between two layers of plastic film’, this tolerance is 30 per cent in respect of this strip.
Note 6:
1.In the case of those textile products, which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made up products concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials incorporated.Textile trimmings and accessories are those classified in Chapters 50 to 63. Linings and interlinings are not be regarded as trimmings or accessories.
2.Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5.
3.In accordance with Note 3.5, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may, anyway, be used freely where they cannot be made from the materials listed in column 3.For examplenote, if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.
4.Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.
Note 7:
1.For the purposes of heading Nos ex2707, 2713 to 2715, ex2901, ex2902 and ex3403, the ‘specific processes’ are the following:
(a)vacuum distillation;
(b)redistillation by a very thorough fractionation process;
(c)cracking;
(d)reforming;
(e)extraction by means of selective solvents;
(f)the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
(g)polymerization;
(h)alkylation;
(i)isomerization.
2.For the purposes of heading Nos 2710, 2711 and 2712, the ‘specific processes’ are the following:
(a)vacuum distillation;
(b)redistillation by a very thorough fractionation process;
(c)cracking;
(d)reforming;
(e)extraction by means of selective solvents;
(f)the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
(g)polymerization;
(h)alkylation;
(i)isomerization;
(j)in respect of heavy oils falling within heading No ex2710 only, desulphurization with hydrogen resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method);
(k)in respect of products falling within heading No 2710 only, deparaffining by a process other than filtering;
(l)in respect of heavy oils falling within heading No ex2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250°C with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex2710 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
(m)in respect of fuel oils falling within heading No ex2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300°C by the ASTM D 86 method;
(n)in respect of heavy oils other than gas oils and fuel oils falling within heading No ex2710 only, treatment by means of a high-frequency electrical brush-discharge.
For the purposes of heading Nos ex2707, 2713 to 2715, ex2901, ex2902 and ex3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations do not confer origin.
Annex II
Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status, accordingly to article 7(2)
1.For the products described in the table below, the following rules may also apply instead of the rules set out in Annex II.
2.A proof of origin issued or made out pursuant to this Annex shall contain the following statement in English:‘Derogation – Annex II(a) of Protocol … - Materials of HS heading No … originating from … used.’These statements shall be contained in box 7 of movement certificates EUR.1 referred to in Article 18 of the Protocol, or shall be added to the invoice declaration referred to in Article 23 of the Protocol.
3.The ESA States and the Member States of the Community shall take the measures necessary on their part to implement this Annex.
The products mentioned in the list may not all be covered by the Agreement. It is therefore necessary to consult the other parts of the Agreement
Common provisions
| HS heading | Description of product | Working or processing, carried out on non-originating materials, which confers originating status |
|---|---|---|
| ex Chapter 4 | Dairy produce,with a content of materials of Chapter 17 not more than 20 % by weight | Manufacture in which all the materials of Chapter 4 used are wholly obtained |
| Chapter 6 | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | Manufacture in which all the materials of Chapter 6 used are wholly obtained |
| ex Chapter 8 | Edible fruit and nuts; peel of citrus fruits or melons,with a content of materials of Chapter 17 not more than 20 % by weight | Manufacture in which all the materials of Chapter 8 used are wholly obtained |
| 1101 | Wheat or meslin flour | Manufacture from materials of any heading except that of the product |
| Chapter 12 | Oil seed, oleaginous fruits; miscellaneous grain, seed, fruit; industrial or medical plants; straw and fodder | Manufacture from materials of any heading except that of the product |
| 1301 | Lac natural gums, resins, gum-resins and oleoresins (for example, balsams) | Manufacture in which the value of all the materials of heading 1301 used does not exceed 60 % of the ex-works price of the product |
| ex1302 | Vegetable saps and extracts; pectics substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:other than mucilages and thickeners, modified, derived from vegetable products | Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product |
| ex1506 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified;other than solid fractions | Manufacture from materials of any heading except that of the product |
| ex1507 to ex1515 | Vegetable oils and their fractions: | |
| Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption | Manufacture from materials of any subheading except that of the product | |
| other than olive oils under headings 1509 and 1510 | Manufacture from materials of any heading except that of the product | |
| ex1516 | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:fats and oils and their fractions of hydrogenated castor oil, so called opal wax | Manufacture from materials classified in a heading other than that of the product |
| ex Chapter 18 | Cocoa and cocoa preparations,with a content of materials of Chapter 17 not more than 20 % by weight | Manufacture from materials of any heading, except that of the product |
| ex1901 | Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa in more than 40 % by weight calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa in more than 5 % by weight calculated on a totally defatted basis, not elsewhere specified or included.with a content of materials of Chapter 17 not more than 20 % by weight | Manufacture from materials of any heading, except that of the product |
| 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | |
| containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs | Manufacture in which all the products of Chapter 11 used are originating | |
| containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs | Manufacture in which:all the products of Chapter 11 used are originating,all the materials of Chapters 2 and 3 used are wholly obtained | |
| 1903 | Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms:with a content of materials of heading 110813 (potato starch) not more than 20 % by weight | Manufacture from materials of any heading, except that of the product |
| 1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:with a content of materials of Chapter 17 not more than 20 % by weight | Manufacture:from materials of any heading, except those of heading 1806,in which all the products of Chapter 11 used are originating |
| 1905 | Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | Manufacture in which all the products of Chapter 11 used are originating |
| ex Chapter 20 | Preparations of vegetables, fruit, nuts or other parts of plants:from materials other than those of subheading 071151from materials other than of headings 2002, 2003, 2008 and 2009with a content of materials of Chapter 17 not more than 20 % by weight | Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product |
| ex Chapter 21 | Miscellaneous edible preparations:with a content of materials of Chapters 4 and 17 not more than 20 % by weight | Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product |
| ex Chapter 23 | Residues and waste from the food industries; prepared animal fodder:with a content of maize or materials of Chapters 2, 4 and 17 not more than 20 % on weight | Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product |
III
Form for movement certificate
1.Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one or more of the languages in which the Agreement is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State if they are handwritten, they shall be completed in ink and in capital letters.
2.Each certificate shall measure 210 × 297 mm, a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.
3.The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.
Movement certificate
1. Exporter (name, full address, country)EUR.1 No A 000.000See notes overleaf before completing this form2. Certificate used in preferential trade between3. Consignee (name, full address, country) (Optional)and(insert appropriate countries, groups of countries or territories)4. Country, group of countries or territory in which the products are considered as originating5. Country, group of countries or territory of destination6. Transport details (Optional)7. Remarks8. Item number; Marks and numbers; Number and kind of package(1); Description of goods9. Gross mass (kg) or other measure (litres, m3, etc.)10. Invoices (Optional)11. CUSTOMS ENDORSEMENTDeclaration certified Export document(2)Form No Customs office Issuing country or territory …Date … (Signature)Stamp12. DECLARATION BY THE EXPORTERI, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.Place and date… (Signature)
13. Request for verification, to:14. Result of verificationVerification carried out shows that this certificate (*) was issued by the customs office indicated and that the information contained therein is accurate. does not meet the requirements as to authenticity and accuracy (see remarks appended).Verification of the authenticity and accuracy of this certificate is requested (Place and date)Stamp(Signature)(Place and date)…Stamp …(Signature)(*) Insert X in the appropriate box.(1) If goods are not packed, indicate number of articles or state ‘In bulk’ as appropriate(2) Complete only where the regulations of the exporting country or territory requiredNOTES1. Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the customs authorities of the issuing country or territory.2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.
Application for a movement certificate
1. Exporter (name, full address, country)EUR.1 No A 000.000See notes overleaf before completing this form2. Application for a certificate to be used in preferential trade between3. Consignee (name, full address, country) (Optional)and (insert appropriate countries or groups of countries or territories)4. Country, group of countries or territory in which the products are considered as originating5. Country, group of countries or territory of destination6. Transport details (Optional)7. Remarks8. Item number; Marks and numbers; Number and kind of packages (1); Description of goods9. Gross mass (kg) or other measure (litres, m3, etc.)10. Invoices (Optional)(1) If goods are not packed, indicate number of articles or state ‘In bulk’ as appropriate
Declaration by the exporter
I, the undersigned, exporter of the goods described overleaf,DECLARE that the goods meet the conditions required for the issue of the attached certificate;SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions:SUBMIT the following supporting documents (1)UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;REQUEST the issue of the attached certificate for these goods.(Place and date)(Signature)(1) For example, import documents, movement certificates, manufacturer’s declarations, etc. referring to the products used in manufacture or to the goods re-exported in the same state.
Annex IV
Invoice declaration
The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.Bulgarian versionИзносителят на продуктите, обхванати от този документ (митническо разрешение № …(1)) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход (2)Spanish versionEl exportador de los productos incluidos en el presente documento (autorización aduanera no…(1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial …(2).Croatian versionIzvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br …(1)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi …(2) preferencijalnog podrijetla.Czech versionVývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v …(2).Danish versionEksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr …(1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i …(2).German versionDer Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. …(1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte …(2) Ursprungswaren sind.Estonian versionKäesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr…(1)) deklareerib, et need tooted on …(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.Greek versionΟ εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ …(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής …(2).English versionThe exporter of the products covered by this document (customs authorization No…(1)) declares that, except where otherwise clearly indicated, these products are of …(2) preferential origin.French versionL’exportateur des produits couverts par le présent document (autorisation douanière no…(1)) déclare que, sauf indication claire du contraire, ces produits ont l’origine préférentielle …(2).
Italian versionL’esportatore delle merci contemplate nel presente documento (autorizzazione doganale n…(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale …(2).Latvian versionTo produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. …(1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme …(2).Lithuanian versionŠiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr …(1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra…(2) preferencinės kilmės prekės.Hungarian versionA jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk preferenciális …(2) származásúak.Maltese versionL-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. …(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali …(2).Dutch versionDe exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr… (1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële… oorsprong zijn (2).Polish versionEksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie.Portuguese versionO abaixo-assinado, exportador dos produtos abrangidos pelo presente documento (autorização aduaneira no…(1)), declara que, salvo indicação expressa em contrário, estes produtos são de origem preferencial …(2).Romanian versionExportatorul produselor ce fac obiectul acestui document (autorizația vamală nr. …(1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială …(2).Slovenian versionIzvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo.Slovak versionVývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2).
Finnish versionTässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o…(1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja… alkuperätuotteita (2).Swedish versionExportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr…(1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande… ursprung (2).…(3)(Place and date)…(4))(Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear scriptNOTES(1) When the invoice declaration is made out by an approved exporter within the meaning of Article 24 of the Protocol, the authorization number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.(2) Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 45 of the Protocol, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.(3) These indications may be omitted if the information is contained on the document itself.(4) See Article 23(5) of the Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
Annex V
Supplier declaration for products not having preferential origin status
I, the undersigned, declare that the goods listed on this invoice …(1) were produced in …(2) and incorporate the following components or materials which do not have an ESA State, other ACP State, OCTs or Community origin for preferential trade:
…(3) …(4) …(5) ……………… ……………… ………………(6)
I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
…(7) …(8) …(9)
NOTEThe abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration. The footnotes do not have to be reproduced.(1)If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows:‘ …listed on this invoice and marked …were produced …’.If a document other than an invoice or an annex to the invoice is used (see Article 29(3)), the name of the document concerned shall be mentioned instead of the word ‘invoice’(2)The Community, Member State, ESA State, OCTs or another ACP State.(3)Description is to be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined.(4)Customs values to be given only if required.(5)Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as ‘third country’.(6)‘and have undergone the following processing in [the Community] [Member State] [ESA State] [OCTs] [other ACP State] …’, to be added with a description of the processing carried out if this information is required.(7)Place and date.(8)Name and function in company.(9)Signature.
Annex VI
Information certificate
1.The form of information certificate given in this Annex shall be used and be printed in one or more of the official languages in which the Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting State. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink in capital letters. They shall bear a serial number, whether or not printed, by which they can be identified.
2.The information certificate shall measure 210 × 297 mm, a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2.
3.The national administrators may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each form must include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified.
1. Supplier(1)INFORMATION CERTIFICATEto facilitate the issue of a MOVEMENT CERTIFICATEfor preferential trade between the EUROPEAN COMMUNITYand THE ESA STATES2. Consignee(1)3. Processor(1)4. State in which the working or processing has been carried out6. Customs office of importation(1)5. For official use7. Import document(2)Form: No: …Series: …DateGOODS SENT TO THE STATES OF DESTINATION8.Marks, numbers, quantity9. Harmonized Commodity Description and Coding System10. Quantity(1)and kind of packageheading/subheading number (HS code)11. Value(4)IMPORTED GOODS USED12.Harmonized Commodity Description and Coding System13. Country of14. Quantity(3)15. Value(2)(5)heading/subheading number (HS code)origin16.Nature of the working or processing carried out17.Remarks
18. CUSTOMS ENDORSEMENT19. DECLARATION BY THE SUPPLIERDeclaration certified:I, the undersigned, declare that the informationon this certificate is accurate.Document:Form: …No: …Customs office:Place: … Date: …Date:Official Stamp(Signature)(Signature)(1)(2)(3)(4)(5) See footnotes on verso
REQUEST FOR VERIFICATIONRESULT OF VERIFICATIONThe undersigned customs official requests verification of the authenticity and accuracy of this information certificate.Verification carried out by the undersigned customs official shows that this information certificate:(a) was issued by the customs office indicated and that the information contained therein is accurate (*)(b) does not meet the requirements as to authenticity and accuracy (see notes appended) (*)(Place and date)(Place and date)Official StampOfficial Stamp(Official’s signature)(Official’s signature)(*) Delete where not applicableCROSS REFERENCES(1) Name of individual or business and full address.(2) Optional information.(3) Kg, hl, m3 or other measure.(4) Packaging shall be considered as forming a whole with the goods contained therein. However, this provision shall not apply to packaging which is not of the normal type for the article packed, and which has a lasting utility value of its own, apart from its function as packaging.(5) The value must be indicated in accordance with the provisions on rules of origin.(*)(*)
VII
Form for application for a derogation
| 1. Commercial description of the finished product1.1 Customs classification (H.S. code) | 2. Anticipated annual quantity of exports to the Community (weight, No of pieces, meters or other unit) |
| 3. Commercial description of third country materials Customs classification (H. S. code) | 4. Anticipated annual quantity of third country materials to be used |
| 5. Value of third country materials | 6. Value of finished products |
| 7. Origin of third country materials | 8. Reasons why the rule of origin for the finished product cannot be fulfilled |
| 9. Commercial description of materials originating in States or territories referred to in Articles 3 and 4 | 10. Anticipated annual quantity of materials originating in States or territories referred to in Articles 3 and 4 to be used |
| 11. Value of materials of States or territories referred to in Articles 3 and 4 | 12. Working or processing carried out in States or territories referred to in Articles 3 and 4 on third country materials without obtaining origin |
| 13. Duration requested for derogationfrom … to … | |
| 14. Detailed description of working and processing in the ESA State(s): | 15. Capital structure of the firm(s) concerned |
| 16. Amount of investments made/foreseen | |
| 17. Staff employed/expected | |
| 18. Value added by the working or processing in the ESA State(s): 18.1 Labour: 18.2 Overheads: 18.3 Others: | 20. Possible developments to overcome the need for a derogation |
| 19. Other possible sources of supply for materials | 21. Observations |
NOTES
1.If the boxes in the form are not sufficient to contain all relevant information, additional pages may be attached to the form. In this case, the mention ‘see annex’ shall be entered in the box concerned.
3.A form shall be completed for each product covered by the request.Boxes 3, 4, 5, 7‘third country’ means any country which is not referred to in Articles 3 and 4.Box 12If third country materials have been worked or processed in the States or territories referred to in Articles 3 and 4 without obtaining origin, before being further processed in the ESA State requesting the derogation, indicate the working or processing carried out in the States or territories referred to in Articles 3 and 4.Box 13The dates to be indicated are the initial and final one for the period in which EUR 1 certificates may be issued under the derogation.Box 18Indicate either the percentage of added value in respect of the ex-works price of the product or the monetary amount of added-value for unit of product.Box 19If alternative sources of material exist, indicate here what they are and, if possible, the reasons of cost or other reasons why they are not used.Box 20Indicate possible further investments or suppliers’ differentiation which make the derogation necessary for only a limited period of time.
VIII
Neighbouring developing countries
For the application of Article 5 of Protocol 1, the following definition shall apply:
the expression ‘neighbouring developing country belonging to a coherent geographical entity’ shall refer to the following list of countries:
AfricaAlgeria, Egypt, Libya, Morocco, Tunisia;AsiaMaldives
Annex IX
Overseas countries and territories
1.Overseas countries and territories that have special relations with the Kingdom of Denmark:
—Greenland.
2.Overseas countries and territories that have special relations with the French Republic:
—New Caledonia and Dependencies,
—French Polynesia,
—French Southern and Antarctic Territories,
—Wallis and Futuna Islands.
—Saint Pierre and Miquelon,
—Saint Barthélemy.
3.Overseas countries and territories that have special relations with the Kingdom of the Netherlands:
—Aruba,
—Bonaire,
—Curaçao,
—Saba,
—Sint Eustatius,
—Sint Maarten.
4.Overseas countries and territories that have special relations with the United Kingdom of Great Britain and Northern Ireland:
—Anguilla,
—Turks and Caicos Islands,
—British Virgin Islands,
—Bermuda.
—Cayman Islands,
—Falkland Islands,
—South Georgia and the South Sandwich Islands,
—Montserrat,
—Pitcairn,
—Saint Helena and Dependencies,
—British Antarctic Territory,
—British Indian Ocean Territory,
Within the meaning of this Protocol ‘overseas countries and territories’ shall mean the countries and territories referred to in Annex II of the Treaty on the Functioning of the European Union listed below:
(This list does not prejudge the status of these countries and territories, or future changes in their status.)
Annex X
Products for which the cumulation provisions referred to in articles 3 and 4 apply after 1 october 2015 and to which the provisions of article 5 shall not be applicable
| HS/CN-code | Description |
|---|---|
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form |
| 1702 | Sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel (excl. cane or beet sugar and chemically pure sucrose) |
| ex170490 corresponding to 17049099 | Sugar confectionery, not containing cocoa (excl. chewing gum; liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances; white chocolate; pastes, including marzipan, in immediate packings of a net content of 1 kg or more; throat pastilles and cough drops; sugar-coated (panned) goods; gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery; boiled sweets; toffees, caramels and similar sweet; compressed tablets) |
| ex180610 corresponding to 18061030 | Cocoa powder, containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose |
| ex180610 corresponding to 18061090 | Cocoa powder, containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose |
| ex180620 corresponding to 18062095 | Food preparations containing cocoa in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg (excl. cocoa powder, preparations containing 18 % or more by weight of cocoa butter or containing a combined weight of 25 % or more of cocoa butter and milkfat; chocolate milk crumb; chocolate flavour coating; chocolate and chocolate products; sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa; spreads containing cocoa; preparations containing cocoa for making beverages) |
| ex190190 corresponding to 19019099 | Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included (excl. food preparations containing no or less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch; food preparations in powder form of goods of headings 0401 to 0404; preparations for infant use, put up for retail sale; mixes and doughs for the preparation of bakers’ wares of heading 1905) |
| ex210112 corresponding to 21011298 | Preparations with a basis of coffee (excl. extracts, essences and concentrates of coffee and preparations with a basis of these extracts, essences or concentrates) |
| ex210120 corresponding to 21012098 | Preparations with a basis of tea or mate (excl. extracts, essences and concentrates of tea or maté and preparations with a basis of these extracts, essences or concentrates) |
| ex210690 corresponding to 21069059 | Flavoured or coloured sugar syrups (excl. isoglucose syrups, lactose syrup, glucose syrup and maltodextrine syrup) |
| ex210690 corresponding to 21069098 | Food preparations not elsewhere specified or included (excl. protein concentrates and textured protein substances; compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages; flavoured or coloured sugar syrups; preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch) |
| ex330210 corresponding to 33021029 | Preparations based on odoriferous substances, of a kind used in the drink industries, containing all flavouring agents characterising a beverage and with an actual alcoholic strength by volume not exceeding 0,5 % (excl. preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch) |
Annex XI
Other acp states
—Angola
—Cameroon
—Cape Verde
—Central African Republic
—Chad
—Cook Islands
—Ivory Coast
—Democratic Republic of Congo
—Djibouti
—Dominica
—Dominican Republic
—Antigua and Barbuda
—Equatorial Guinea
—Eritrea
—Ethiopia
—Federated States of Micronesia
—Fiji
—Gabon
—Gambia
—Ghana
—Grenada
—Guinea
—Bahamas
—Guinea Bissau
—Guyana
—Haiti
—Jamaica
—Kenya
—Kiribati
—Lesotho
—Liberia
—Malawi
—Mali
—Barbados
—Marshall Islands
—Mauritania
—Mozambique
—Namibia
—Nauru
—Niger
—Niue
—Nigeria
—Palau
—Papua New Guinea
—Belize
—Republic of Congo
—Rwanda
—St Kitts and Nevis
—St Lucia
—St Vincent and the Grenadines
—Samoa
—Sao Tome and Principe
—Senegal
—Sierra Leone
—Solomon Islands
—Benin
—Somalia
—Sudan
—Suriname
—Swaziland
—Tanzania
—Togo
—Tonga
—Trinidad and Tobago
—Tuvalu
—Uganda
—Botswana
—Vanuatu
—Burkina Faso
—Burundi
Within the meaning of this Protocol ‘other ACP States’ shall mean the States listed below:
XII
Products originating in south africa excluded from cumulationprovided for in article 4
Processed agricultural products
Yoghurt
04031051
04031053
04031059
04031091
04031093
04031099
Other fermented or acidified milk and cream
04039071
04039073
04039079
04039091
04039093
04039099
Dairy spreads
04052010
04052030
Edible vegetables
07104000
07119030
Pectic substances, pectinates and pectates
13022010
13022090
Other margarine
15179010
Fructose
17025000
17029010
Chewing gum
17041011
17041019
17041091
17041099
Other sugar confectionery
17049010
17049030
17049051
17049055
17049061
17049065
17049071
17049075
17049081
17049099
Cocoa powder
18061015
18061020
18061030
18061090
Other cocoa preparations
18062010
18062030
18062050
18062070
18062080
18062095
18063100
18063210
18063290
18069011
18069019
18069031
18069039
18069050
18069060
18069070
18069090
Food preparations for infant use
19011000
19012000
19019011
19019019
19019091
19019099
Pasta
19021100
19021910
19021990
19022091
19022099
19023010
19023090
19024010
19024090
Tapioca
19030000
Prepared foods
19041010
19041030
19041090
19042010
19042091
19042095
19042099
19043000
19049010
19049080
Bread, pastry, cakes, biscuits and other bakers’ wares
19051000
19052010
19052030
19052090
19053111
19053119
19053130
19053191
19053199
19053205
19053211
19053219
19053291
19053299
19054010
19054090
19059010
19059020
19059030
19059040
19059045
19059055
19059060
19059090
Other preparations of vegetables, fruit, nuts and other edible parts of plants
20019030
20019040
20041091
20049010
20052010
20058000
20089985
20089991
Miscellaneous edible preparations
21011111
21011119
21011292
21012098
21013011
21013019
21013091
21013099
21021010
21021031
21021039
21021090
21022011
21032000
21050010
21050091
21050099
21061020
21061080
21069020
21069098
Waters
22029091
22029095
22029099
Vermouth and other wine
22051010
22051090
22059010
22059090
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
22071000
22072000
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
22084011
22084039
22084051
22084099
22089091
22089099
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
24021000
24022010
24022090
24029000
Smoking tobacco and other
24031010
24031090
24039100
24039910
24039990
Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
29054300
29054411
29054419
29054491
29054499
29054500
Essential oils
33019010
33019021
33019090
Mixtures of odoriferous substances
33021010
33021021
33021029
Casein, caseinates and other casein derivatives; casein glues
35011050
35011090
35019090
Dextrins and other modified starches
35051010
35051090
35052010
35052030
35052050
35052090
Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations
38091010
38091030
38091050
38091090
Industrial monocarboxylic fatty acids acid oils from refining
38231300
38231910
38231930
38231990
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries
38246011
38246019
38246091
38246099
Basic agricultural products
Live bovine animals
01029005
01029021
01029029
01029041
01029049
01029051
01029059
01029061
01029069
01029071
01029079
Meat of bovine animals, fresh or chilled
02011000
02012020
02012030
02012050
02012090
02013000
Meat of bovine animals, frozen
02021000
02022010
02022030
02022050
02022090
02023010
02023050
02023090
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
02061095
02062991
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal
02102010
02102090
02109951
02109990
Milk and cream, concentrated or containing added sugar or other sweetening matter
04021011
04021019
04021091
04021099
04022111
04022117
04022119
04022191
04022199
04022911
04022915
04022919
04022991
04022999
Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream
04039011
04039013
04039019
04039031
04039033
04039039
Whey
04041002
04041004
04041006
04041012
04041014
04041016
04041026
04041028
04041032
04041034
04041036
04041038
04049021
04049023
04049029
04049081
04049083
04049089
Butter and other fats and oils derived from milk; dairy spreads
04051011
04051019
04051030
04051050
04051090
04052090
04059010
04059090
Cheese and curd
04062010
04064010
04064050
04069001
04069013
04069015
04069017
04069018
04069019
04069023
04069025
04069027
04069029
04069032
04069035
04069037
04069039
04069061
04069063
04069073
04069075
04069076
04069079
04069081
04069082
04069084
04069085
Cut flowers and flower buds
06031100
06031200
06031400
06039000
Other vegetables, fresh or chilled
07099060
Bananas
08030019
Citrus fruit
08051020
08054000
08055010
Apples, pears and quinces
08081010
08081080
08082010
08082050
Maize
10051090
10059000
Rice
10061021
10061023
10061025
10061027
10061092
10061094
10061096
10061098
10062011
10062013
10062015
10062017
10062092
10062094
10062096
10062098
10063021
10063023
10063025
10063027
10063042
10063044
10063046
10063048
10063061
10063063
10063065
10063067
10063092
10063094
10063096
10063098
10064000
Grain sorghum
10070010
10070090
Cereal flours other than of wheat or meslin
11022010
11022090
11029050
Cereal groats, meal and pellets
11031310
11031390
11031950
11032040
11032050
Cereal grains otherwise worked
11041950
11041991
11042310
11042330
11042390
11042399
11043090
Starches; inulin
11081100
11081200
11081300
11081400
11081910
11081990
11082000
Wheat gluten, whether or not dried
11090000
Other prepared or preserved meat, meat offal or blood
16025010
16029061
Cane or beet sugar and chemically pure sucrose, in solid form
17011190
17011290
17019100
17019910
17019990
Other sugars
17022010
17022090
17023010
17023051
17023059
17023091
17023099
17024010
17024090
17026010
17026080
17026095
17029030
17029075
17029079
17029080
17029099
Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
20021010
20021090
20029011
20029019
20029031
20029039
20029091
20029099
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid
20056000
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes
20071010
20079110
20079130
20079910
20079920
20079931
20079933
20079935
20079939
20079955
20079957
Fruit, nuts and other edible parts of plants
20083055
20083071
20083075
20084051
20084059
20084071
20084079
20084090
20085061
20085069
20085071
20085079
20085092
20085094
20085099
20087061
20087069
20087071
20087079
20087092
20087098
20089251
20089259
20089272
20089274
20089276
20089278
20089292
20089293
20089294
20089296
20089297
20089298
Fruit juices
20091199
20094110
20094191
20094930
20094993
20096110
20096190
20096911
20096919
20096951
20096959
20096971
20096979
20096990
20097110
20097191
20097199
20097911
20097919
20097930
20097991
20097993
20097999
20098071
20099049
20099071
Food preparations
21069030
21069055
21069059
Wine of fresh grapes
22041011
22041091
22042111
22042112
22042113
22042117
22042118
22042119
22042122
22042124
22042126
22042127
22042128
22042132
22042134
22042136
22042137
22042138
22042142
22042143
22042144
22042146
22042147
22042148
22042162
22042166
22042167
22042168
22042169
22042171
22042174
22042176
22042177
22042178
22042179
22042180
22042184
22042187
22042188
22042189
22042191
22042192
22042194
22042195
22042196
22042911
22042912
22042913
22042917
22042918
22042942
22042943
22042944
22042946
22042947
22042948
22042962
22042964
22042965
22042971
22042972
22042982
22042983
22042984
22042987
22042988
22042989
22042991
22042992
22042994
22042995
22042996
Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
22089091
22089099
Residues and waste from the food industries
23021010
23021090
23031011
Industrial products
Unwrought aluminium
76011000
76012010
76012091
76012099
Aluminium powders and flakes
76031000
76032000
Fishery products
Live fish
03011090
03019110
03019190
03019200
03019300
03019400
03019500
03019911
03019919
03019980
Fish, fresh or chilled
03021110
03021120
03021180
03021200
03021900
03022110
03022130
03022190
03022200
03022300
03022910
03022990
03023110
03023190
03023210
03023290
03023310
03023390
03023410
03023490
03023510
03023590
03023610
03023910
03024000
03025010
03025090
03026110
03026130
03026180
03026200
03026300
03026400
03026520
03026550
03026590
03026600
03026700
03026800
03026911
03026919
03026921
03026925
03026931
03026933
03026935
03026941
03026945
03026951
03026955
03026961
03026966
03026967
03026968
03026969
03026975
03026981
03026985
03026986
03026991
03026992
03026994
03026995
03026999
03027000
Fish, frozen
03031100
03031900
03032110
03032120
03032180
03032200
03032900
03033110
03033130
03033190
03033200
03033300
03033910
03033930
03033970
03034111
03034113
03034119
03034190
03034212
03034218
03034232
03034238
03034252
03034258
03034290
03034311
03034313
03034319
03034390
03034411
03034413
03034419
03034490
03034511
03034513
03034519
03034590
03034611
03034619
03034690
03034931
03034613
03034933
03034939
03034980
03035100
03035210
03035230
03035290
03036100
03036200
03037110
03037130
03037180
03037200
03037300
03037430
03037490
03037520
03037550
03037590
03037600
03037700
03037811
03037812
03037813
03037819
03037890
03037911
03037919
03037921
03037923
03037929
03037931
03037935
03037937
03037941
03037945
03037951
03037955
03037958
03037965
03037971
03037975
03037981
03037983
03037985
03037988
03037991
03037992
03037993
03037994
03037998
03038010
03038090
Fish fillets and other fish meat
03041110
03041190
03041913
03041915
03041917
03041919
03041931
03041933
03041935
03041991
03041997
03042100
03042913
03042915
03042917
03042919
03042921
03042929
03042931
03042933
03042935
03042939
03042941
03042943
03042945
03042951
03042953
03042955
03042959
03042961
03042969
03042971
03042973
03042983
03042991
03042979
03042999
03049031
03049039
03049041
03049057
03049059
03049097
03049100
03049200
03049921
03049923
03049931
03049933
03049951
03049955
03049961
03049975
03049999
Fish, dried, salted or in brine; smoked fish
03051000
03052000
03053011
03053019
03053030
03053050
03053090
03054100
03054200
03054910
03054920
03054930
03054945
03054950
03054980
03055110
03055190
03055911
03055919
03055930
03055950
03055970
03055980
03056100
03056200
03056300
03056910
03056930
03056950
03056980
Crustaceans
03061110
03061190
03061210
03061290
03061310
03061330
03061350
03061380
03061410
03061430
03061490
03061910
03061930
03061990
03062100
03062210
03062291
03062299
03062310
03062331
03062339
03062390
03062430
03062480
03062910
03062930
03062990
Molluscs and other aquatic invertebrates
03071090
03072100
03072910
03072990
03073110
03073190
03073910
03073990
03074110
03074191
03074199
03074901
03074911
03074918
03074931
03074933
03074935
03074938
03074951
03074959
03074971
03074991
03074999
03075100
03075910
03075990
03079100
03079911
03079913
03079915
03079918
03079990
Prepared or preserved fish; caviar and caviar substitutes
16041100
16041210
16041291
16041299
16041311
16041319
16041390
16041411
16041416
16041418
16041490
16041511
16041519
16041590
16041600
16041910
16041931
16041939
16041950
16041991
16041992
16041993
16041994
16041995
16041998
16042005
16042010
16042030
16042040
16042050
16042070
16042090
16043010
16043090
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
16051000
16052010
16052091
16052099
16053010
16053090
16054000
16059011
16059019
16059030
16059090
Stuffed pasta
19022010
XIII
Products originating in south africa for which the cumulation provisionsof article 4 apply after 31 december 2009
Basic agricultural products
Live horses, asses, mules and hinnies
01011090
01019030
Live swine
01039110
01039211
01039219
Live sheep and goats
01041030
01041080
01042090
Live poultry
01051111
01051119
01051191
01051199
01051200
01051920
01051990
01059400
01059910
01059920
01059930
01059950
Meat of swine, fresh, chilled or frozen
02031110
02031211
02031219
02031911
02031913
02031915
02031955
02031959
02032110
02032211
02032219
02032911
02032913
02032915
02032955
02032959
Meat of sheep or goats, fresh, chilled or frozen
02041000
02042100
02042210
02042230
02042250
02042290
02042300
02043000
02044100
02044210
02044230
02044250
02044290
02044310
02044390
02045011
02045013
02045015
02045019
02045031
02045039
02045051
02045053
02045055
02045059
02045071
02045079
Meat and edible offal, of poultry
02071110
02071130
02071190
02071210
02071290
02071310
02071320
02071330
02071340
02071350
02071360
02071370
02071399
02071410
02071420
02071430
02071440
02071450
02071460
02071470
02071499
02072410
02072490
02072510
02072590
02072610
02072620
02072630
02072640
02072650
02072660
02072670
02072680
02072699
02072710
02072720
02072730
02072740
02072750
02072760
02072770
02072780
02072799
02073211
02073215
02073219
02073251
02073259
02073290
02073311
02073319
02073351
02073359
02073390
02073511
02073515
02073521
02073523
02073525
02073531
02073541
02073551
02073553
02073561
02073563
02073571
02073579
02073599
02073611
02073615
02073621
02073623
02073625
02073631
02073641
02073651
02073653
02073661
02073663
02073671
02073679
02073690
Fats
02090011
02090019
02090030
02090090
Meat and edible meat offal
02101111
02101119
02101131
02101139
02101190
02101211
02101219
02101290
02101910
02101920
02101930
02101940
02101950
02101960
02101970
02101981
02101989
02101990
02109100
02109200
02109300
02109921
02109929
02109931
02109939
02109941
02109949
Milk and cream, not concentrated
04011010
04011090
04012011
04012019
04012091
04012099
04013011
04013019
04013031
04013039
04013091
04013099
Milk and cream, concentrated
04029111
04029119
04029131
04029139
04029151
04029159
04029191
04029199
04029911
04029919
04029931
04029939
04029991
04029999
Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream
04031011
04031013
04031019
04031031
04031033
04031039
04039051
04039053
04039059
04039061
04039063
04039069
Whey
04041052
04041054
04041056
04041058
04041062
04041072
04041074
04041076
04041078
04041082
04041084
Cheese and curd
04061020
04061080
04062090
04063010
04063031
04063039
04063090
04064090
04069021
04069050
04069069
04069078
04069086
04069087
04069088
04069093
04069099
Birds’ eggs
04070011
04070019
04070030
04081180
04081981
04081989
04089180
04089980
Natural honey
04090000
Cut flowers and flower buds
06031300
06031910
06031990
Potatoes
07019050
07020000
07031011
07031019
07031090
07039000
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
07041000
07042000
07049010
07049090
Lettuce and chicory
07051100
07051900
07052100
07052900
Edible roots
07061000
07069010
07069030
07069090
Cucumbers and gherkins
07070005
07070090
Leguminous vegetables
07081000
07082000
07089000
Other vegetables
07092000
07093000
07094000
07095100
07095930
07095990
07096010
07097000
07099010
07099020
07099039
07099040
07099050
07099070
07099080
07099090
Vegetables (uncooked or cooked by steaming or boiling in water), frozen
07101000
07102100
07102200
07102900
07103000
07108010
07108051
07108061
07108069
07108070
07108080
07108085
07108095
07109000
Vegetables provisionally preserved
07112090
07114000
07115100
07115900
07119050
07119070
07119080
07119090
Dried vegetables
07122000
07123100
07123200
07123300
07123900
07129019
07129030
07129050
07129090
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers
07141010
07141091
07141099
07142090
07149011
07149019
Nuts, fresh or dried
08021190
08024000
Bananas
08030011
08030090
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
08042010
08042090
08043000
Citrus fruit, fresh or dried
08051080
08052010
08052030
08052050
08052070
08052090
08055090
08059000
Grapes, fresh or dried
08061010
08061090
Melons (including watermelons) and papaws (papayas), fresh
08071100
08071900
Quinces
08082090
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
08091000
08092005
08092095
08093010
08093090
08094005
Other fruit, fresh
08101000
08102090
08104090
08105000
08106000
08109050
08109060
08109070
08109095
Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
08111011
08111019
08112011
08112031
08112039
08112059
08119011
08119019
08119039
08119075
08119080
08119095
Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
08121000
08129010
08129020
08129070
08129098
Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits
08132000
08134010
08135019
08135091
08135099
Pepper
09042010
Wheat and meslin
10011000
10019010
10019091
10019099
Rye
10020000
Barley
10030010
10030090
Oats
10040000
Buckwheat, millet and canary seed; other cereals
10081000
10082000
10089010
10089090
Wheat or meslin flour
11010011
11010015
11010090
Cereal flours other than of wheat or meslin
11021000
11029010
11029030
11029090
Cereal groats, meal and pellets
11031110
11031190
11031910
11031930
11031940
11031990
11032010
11032020
11032030
11032060
11032090
Cereal grains otherwise worked
11041210
11041290
11041910
11041930
11041961
11041969
11041999
11042220
11042230
11042250
11042290
11042298
11042901
11042903
11042905
11042907
11042909
11042911
11042918
11042930
11042951
11042955
11042959
11042981
11042985
11042989
11043010
Flour, meal, powder, flakes, granules and pellets of potatoes
11051000
11052000
Flour, meal and powder of the dried leguminous vegetables
11061000
11062010
11062090
11063010
11063090
Malt, whether or not roasted
11071011
11071019
11071091
11071099
11072000
Other vegetable products
12129120
12129180
Pig fat
15010019
15043010
Soya
15071090
15079090
Olive oil and its fractions
15091010
15091090
15099000
15100010
Other oils and their fractions
15100090
Sunflower
15121191
15121199
15121990
15122190
15122990
Rape, colza or mustard oil and fractions thereof
15141190
15141990
15149190
15149990
Degras, residues
15220031
15220039
Sausages and similar products, of meat, meat offal or blood
16010091
16010099
Other prepared or preserved meat, meat offal or blood
16021000
16022011
16022019
16022090
16023111
16023119
16023130
16023190
16023211
16023219
16023230
16023290
16023921
16023929
16023940
16023980
16024110
16024190
16024210
16024290
16024911
16024913
16024915
16024919
16024930
16024950
16024990
16025031
16025039
16025080
16029010
16029031
16029041
16029051
16029069
16029072
16029074
16029076
16029078
16029098
Other sugars, including chemically pure lactose
17021100
17021900
Pasta
19022030
Vegetables, fruit, nuts and other edible parts of plants
20011000
20019050
20019065
20019093
20019099
Mushrooms and truffles
20031020
20031030
20032000
20039000
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen
20041010
20041099
20049050
20049091
20049098
Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen
20051000
20052020
20052080
20054000
20055100
20055900
Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar
20060031
20060035
20060038
20060099
Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes
20071091
20071099
20079190
20079991
20079993
20079998
Fruit, nuts and other edible parts of plants
20081194
20081198
20081919
20081995
20081999
20082011
20082031
20082051
20082059
20082071
20082079
20082090
20083011
20083019
20083031
20083039
20083051
20083059
20083079
20083090
20084011
20084019
20084021
20084029
20084031
20084039
20085011
20085019
20085031
20085039
20085051
20085059
20086011
20086019
20086031
20086039
20086050
20086060
20086070
20086090
20087011
20087019
20087031
20087039
20087051
20087059
20088011
20088019
20088031
20088039
20088050
20088070
20088090
20089216
20089218
20089921
20089923
20089924
20089928
20089931
20089934
20089936
20089937
20089943
20089945
20089946
20089949
20089961
20089962
20089967
20089972
20089978
20089999
Fruit juices
20091111
20091119
20091191
20091911
20091919
20091991
20091998
20092100
20092911
20092919
20092991
20092999
20093111
20093119
20093151
20093159
20093191
20093199
20093911
20093919
20093931
20093939
20093951
20093955
20093959
20093991
20093995
20093999
20094199
20094911
20094919
20094991
20094999
20095010
20095090
20098011
20098019
20098034
20098035
20098050
20098061
20098063
20098073
20098079
20098085
20098086
20098097
20098099
20099011
20099019
20099021
20099029
20099031
20099039
20099041
20099051
20099059
20099073
20099079
20099092
20099094
20099095
20099096
20099097
20099098
Other food preparations
21069051
Wine of fresh grapes
22041019
22041099
22042110
22042182
22042183
22042198
22042199
22042910
22042958
22042975
22042998
22042999
22043010
22043092
22043094
22043096
22043098
Other fermented beverages
22060010
Bran, sharps and other residues from the food industry
23023010
23023090
23024010
23024090
Oilcake and other solid residues
23069019
Preparations of a kind used in animal feeding
23091013
23091015
23091019
23091033
23091039
23091051
23091053
23091059
23091070
23099033
23099035
23099039
23099043
23099049
23099051
23099053
23099059
23099070
Unmanufactured tobacco; tobacco refuse
24011010
24011020
24011041
24011049
24011060
24012010
24012020
24012041
24012060
24012070
Protocol 1 — concerning the definition of the concept of originating productsand methods of administrative cooperation
INDEXTITLE IGENERAL PROVISIONSArticles1.DefinitionsTITLE IIDEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’Articles2.General requirements3.Cumulation in the Community4.Cumulation in the ESA States5.Cumulation with neighbouring developing countries6.Wholly obtained products7.Sufficiently worked or processed products8.Insufficient working or processing9.Unit of qualification10.Accessories, spare parts and tools11.Sets12.Neutral elements13.Accounting segregationTITLE IIITERRITORIAL REQUIREMENTSArticles14.Principle of territoriality15.Non-alteration16.Exhibitions17.Shipment of sugarTITLE IVPROOF OF ORIGINArticles18.General requirements19.Procedure for the issue of a movement certificate EUR.120.Movement certificates EUR.1 issued retrospectively21.Issue of a duplicate movement certificate EUR.122.Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously23.Conditions for making out an invoice declaration24.Approved exporter25.Validity of proof of origin26.Transit procedure27.Submission of proof of origin28.Importation by instalments29.Exemptions from proof of origin30.Information procedure for cumulation purposes31.Supporting documents32.Preservation of proof of origin and supporting documents33.Discrepancies and formal errors34.Amounts expressed in euroTITLE VARRANGEMENTS FOR ADMINISTRATIVE COOPERATIONArticles35.Administrative conditions for products to benefit from the Agreement36.Notification by customs authorities of the Parties37.Mutual assistance38.Verification of proof of origin39.Verification of suppliers’ declarations40.Dispute settlement41.Penalties42.Free zones43.Customs Cooperation Committee44.DerogationsTITLE VICEUTA AND MELILLAArticles45.Special conditionsTITLE VIIFINAL PROVISIONSArticles46.Amendments to the Protocol47.Annexes48.Implementation of the ProtocolANNEXESANNEX I to Protocol 1:Introductory notes to the list in Annex IIANNEX II to Protocol 1:List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating statusANNEX II(a) to Protocol 1:Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status accordingly to Article 7(2)ANNEX III to Protocol 1:Form for movement certificateANNEX IV to Protocol 1:Invoice declarationANNEX V A to Protocol 1:Supplier declaration for products having preferential origin statusANNEX V B to Protocol 1:Supplier declaration for products not having preferential origin statusANNEX VI to Protocol 1:Information certificateANNEX VII to Protocol 1:Form for application for a derogationANNEX VIII to Protocol 1:Neighbouring developing countriesANNEX IX to Protocol 1:Overseas countries and territoriesANNEX X to Protocol 1:Products for which the cumulation provisions referred to in Articles 3 and 4 apply after 1 October 2015 and to which the provisions of Article 5 shall not be applicableANNEX XI to Protocol 1:Other ACP StatesANNEX XII to Protocol 1:Products originating in South Africa excluded from cumulation provided for in Article 4ANNEX XIII to Protocol 1:Products originating in South Africa for which the cumulation provisions of Article 4 apply after 31 December 2009
Title I — general provisions
Article 1DefinitionsFor the purposes of this Protocol:
(a)‘manufacture’ means any kind of working or processing including assembly or specific operations;
(b)‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
(d)‘goods’ means both materials and products;
(e)‘customs value’ means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);
(f)‘ex-works price’ means the price paid for the product ex works to the manufacturer in the Community or in the ESA States in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes paid which are, or may be, repaid when the product obtained is exported;
(g)‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the ESA States;
(h)‘value of originating materials’ means the value of such materials as defined in subparagraph (g) applied mutatis mutandis;
(i)‘value added’ shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries or territories referred to in Articles 3 and 4 with which cumulation is applicable, or where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in one of the ESA States;
(j)‘chapters’ and ‘headings’ mean the chapters and the four digit headings used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as ‘the Harmonized System’ or ‘HS’;
(k)‘classified’ refers to the classification of a product or material under a particular heading;
(l)‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
(m)‘territories’ includes territorial waters;
(n)‘OCTs’ means the Overseas Countries and Territories as defined in Annex IX;
(o)‘other ACP States’ means all the ACP States in exception of the ESA States.
Title II — definition of the concept of originating products
Article 2General requirements1.For the purpose of the ESA–EU Economic Partnership Agreement, hereinafter referred to as ‘the Agreement’ the following products shall be considered as originating in the Community:
(a)products wholly obtained in the Community within the meaning of Article 6 of this Protocol;
(a)products wholly obtained in an ESA State within the meaning of Article 6 of this Protocol;
(b)products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 7.
(b)products obtained in an ESA State incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that ESA State within the meaning of Article 7.
2.For the purpose of the Agreement, the following products shall be considered as originating in an ESA State:
Article 3Cumulation in the Community1.Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if they are obtained there, incorporating materials originating in an ESA State, in the other ACP States or in the OCTs, provided the working or processing carried out in the Community goes beyond the operations referred to in Article 8. It shall not be necessary for such materials to have undergone sufficient working or processing.2.Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in the Community.3.Products originating in one of the countries or territories referred to in paragraphs 1 and 2, which do not undergo any working or processing in the Community, retain their origin if exported into one of these countries or territories.4.For the purpose of implementing Article 2(1)(b), working or processing carried out in an ESA State, in the other ACP States or in the OCTs shall be considered as having been carried out in the Community when the products obtained undergo subsequent working or processing in the Community. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in the Community only if the working or processing goes beyond the operations referred to in Article 8.5.Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.6.The cumulation provided in this Article may only be applied provided that:
(a)the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article;
(b)materials and products have acquired originating status by the application of the same rules of origin as provided in this Protocol; and
(c)the Community will provide the ESA States, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the ESA States shall publish according to their own procedures the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.
7.The cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex X and after 1 January 2010 for rice of tariff heading 1006 respectively.
Article 4Cumulation in the ESA States1.Without prejudice to the provisions of Article 2(2), products shall be considered as originating in an ESA State if they are obtained there, incorporating materials originating in the Community, in the other ACP States, in the OCTs or in the other ESA States, provided the working or processing carried out in that ESA State goes beyond the operations referred to in Article 8. It shall not be necessary for such materials to have undergone sufficient working or processing.2.Where the working or processing carried out in the ESA State does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in that ESA State only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture in that ESA State.3.Products originating in one of the countries or territories referred to in paragraphs 1 and 2 of this Article, which do not undergo any working or processing in the ESA State, retain their origin if exported into one of these countries or territories.4.For the purpose of implementing Article 2(2)(b), working or processing carried out in the Community, in the other ESA States, in the other ACP States or in the OCTs shall be considered as having been carried out in an ESA State when the products obtained undergo subsequent working or processing in this ESA State. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in this ESA State only if the working or processing goes beyond the operations referred to in Article 8.5.Where the working or processing carried out in the ESA State does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in that ESA State only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture.6.The cumulation provided in this Article may only be applied provided that:
(a)the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article;
(b)materials and products have acquired originating status by the application of the same rules of origin as provided in this Protocol; and
(c)the ESA States will provide the Community, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and the ESA States shall publish according to their own procedures the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.
7.The cumulation provided for in this Article shall not be applicable to the products listed in Annex X. Notwithstanding that, the cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex X and after 1 January 2010 for rice of tariff heading 1006 respectively, when the materials used in the manufacture of such products are originating, or the working or processing is carried out in an ESA State or in an other ACP State member of an Economic Partnership Agreement.8.This Article shall not apply to products of Annex XII originating in South Africa. The cumulation provided for in this Article shall apply to the products originating in South Africa listed in Annex XIII after 31 December 2009.
Article 5Cumulation with neighbouring developing countriesAt the request of the ESA States and following the provisions of Article 41, materials originating in a neighbouring developing country, other than an ACP State, belonging to a coherent geographical entity, a listing of which is at Annex VIII, can be considered as materials originating in an ESA State when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided that:
(a)the working or processing carried out in the ESA State exceeds the operations listed in Article 8;
(b)the ESA States, the Community and the neighbouring developing countries concerned have concluded an agreement on adequate administrative cooperation procedures which will ensure correct implementation of this paragraph. The cumulation provided for in this Article shall not be applicable to the products to be listed upon a decision of the Customs Cooperation Committee.
For the purpose of determining whether the products originate in the neighbouring developing country as defined in Annex VIII, the provisions of this Protocol shall apply.
Article 6Wholly obtained products1.The following shall be considered as wholly obtained in an ESA State or in the Community:
(a)mineral products extracted from their soil or from their seabed;
(a)which are registered in an EC Member State or in an ESA State;
(b)fruit and vegetable products harvested there;
(b)which sail under the flag of an EC Member State or of an ESA State;
(c)live animals born and raised there;
(c)which meet one of the following conditions:
(i)they are at least 50 per cent owned by nationals of an EC Member State or of an ESA State; or
(ii)they are owned by companies
—which have their head office and their main place of business in an EC Member State or in an ESA State; and
—which are at least 50 per cent owned by an EC Member State or by an ESA State, public entities or nationals of that State.
(d)products from live animals raised there;
(e)
(i)products obtained by hunting or fishing conducted there;
(ii)products of aquaculture, including mariculture, where the fish are born and raised there;
(f)products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of an ESA State by their vessels;
(g)products made aboard their factory ships exclusively from products referred to in (f);
(h)used articles collected there which are fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
(i)waste and scrap resulting from manufacturing operations conducted there;
(j)products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
(k)goods produced there exclusively from the products specified in (a) to (j).
2.The terms ‘their vessels’ and ‘their factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:3.Notwithstanding the provisions of paragraph 2, the Community shall recognise, upon request of an ESA State, that vessels chartered or leased by the ESA State be treated as ‘their vessels’ to undertake fisheries activities in its exclusive economic zone provided that the charter or lease agreement, for which the Community has been offered the right of first refusal, has been accepted by the Customs Cooperation Committee as providing adequate opportunities for developing the capacity of the ESA State to fish on its own account and in particular, as conferring on the ESA State the responsibility for the nautical and commercial management of the vessel at its disposal for a significant period of time.4.The conditions of paragraph 2 can be fulfilled in different States insofar as they belong to ESA States. In this case, products shall be deemed to have the origin of the State of the nationals or of companies to which the vessel or factory ship belongs in accordance with paragraph 2(c). In the event of a vessel or factory ship owned by nationals or companies of States belonging to different Economic Partnership Agreements, the products shall be deemed to have the origin of the State whose nationals or companies contribute to the highest share in accordance with the provisions of paragraph 2(c).
Article 7Sufficiently worked or processed products1.For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.2.Notwithstanding paragraph 1, the products which are listed in Annex II(a) can be considered to be sufficiently worked or processed, for the purposes of Article 2, when the conditions set out in that Annex are fulfilled.3.The conditions referred to in paragraphs 1 and 2 above indicate, for all products covered by this EPA, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in either list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.4.Notwithstanding paragraphs 1 and 2, non-originating materials which, according to the conditions set out in Annex II and Annex II(a) should not be used in the manufacture of a given product may nevertheless be used, provided that:
(a)their total value does not exceed 15 per cent of the exworks price of the product;
(b)any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.
5.The provisions of paragraph 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System.6.Paragraphs 1 to 5 shall apply subject to the provisions of Article 8.
Article 8Insufficient working or processing1.Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 7 are satisfied:
(a)preserving operations to ensure that the products remain in good condition during transport and storage;
(b)breaking-up and assembly of packages;
(c)washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
(d)ironing or pressing of textiles;
(e)simple painting and polishing operations;
(f)husking, partial or total bleaching, polishing, and glazing of cereals and rice;
(g)operations to colour sugar or form sugar lumps; partial or total milling of crystal sugar;
(h)peeling, stoning and shelling of fruits, nuts and vegetables;
(i)sharpening, simple grinding or simple cutting;
(j)sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
(k)simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
(l)affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
(m)simple mixing of products, whether or not of different kinds; mixing of sugar with any other material;
(n)simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
(o)a combination of two or more operations specified in (a) to (n);
(p)slaughter of animals.
Article 9Unit of qualification1.The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.Accordingly, it follows that:
(a)when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;
(b)when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.
2.Where, under General Rule 5 for the interpretation of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Article 10Accessories, spare parts and toolsAccessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Article 11SetsSets, as defined in General Rule 3 for the interpretation of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.
Article 12Neutral elementsIn order to determine whether a product is originating, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
(a)energy and fuel;
(b)plant and equipment;
(c)machines and tools;
Article 13Accounting segregation1.Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating fungible materials, the customs authorities may, at the written request of those concerned, authorise the so-called ‘accounting segregation’ method (hereinafter referred to as the ‘method’) to be used for managing such stocks.2.The method shall also apply to originating and non-originating raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 170112, 170113, 170114 of the Harmonized System, which are being physically combined or mixed in an ESA State or in the Community before exportation to the Community and respectively to the ESA States.3.The method shall ensure that, at any time, the number or quantity of products obtained which could be considered as originating in the ESA State(s) or in the Community is the same as that which would have been obtained had there been physical segregation of the stocks.4.The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions deemed appropriate.5.The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.6.The beneficiary of the method may make out or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.7.The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.8.For the purposes of paragraph 1, fungible materials means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another for origin purposes.
Title III — territorial requirements
Article 14Principle of territoriality1.Except as provided for in Articles 3, 4 and 5 the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the ESA States or in the Community.2.Except as provided for in Articles 3, 4, and 5 where originating goods exported from an ESA State or from the Community to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
(b)they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
Article 15Non-alteration1.The originating products declared for home use in a Party shall be the same products as exported from the other Party in which they obtained originating status. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party, prior to being declared for home use.2.Storage of products or consignments may take place in a non-Party provided that they remain under customs supervision in the non-Party.3.Without prejudice to the provisions of Title V, the splitting of consignments may take place in the territory of a non-Party where carried out by the exporter or under his responsibility provided they remain under customs supervision in the non-Party.4.In the case of doubt as to whether the conditions provided for in paragraphs 1 to 3 are complied with, the customs authorities may request the declarant to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the goods themselves.
Article 16Exhibitions1.Originating products, sent for exhibition in a country or territory other than those referred to in Articles 3, 4 and 5 with which cumulation is applicable and sold after the exhibition for importation in the Community or in an ESA State shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:
(a)an eorter has consigned these products from an ESA State or from the Community to the country in which the exhibition is held and has exhibited them there;
(b)the products have been sold or otherwise disposed of by that exporter to a person in an ESA State or in the Community;
(c)the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
(d)the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2.A proof of origin must be issued or made out in accordance with the provisions of Title IV and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.3.Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
Article 17Shipment of sugarShipment by sea between the territories of the Parties of raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 170112, 170113 and 170114 of the Harmonized System, of different origins, shall be allowed without keeping the sugar in separate stores. It shall be ensured that the amounts of such sugar which could be considered as originating is the same as the amounts that would have been declared for import by keeping the sugar in separate stores. The last port of loading should belong to the territory of an ACP EPA State.
Title IV — proof of origin
Article 18General requirements1.Products originating in an ESA State shall, on importation into the Community and products originating in the Community shall, on importation into an ESA State, benefit from the provisions of the Agreement upon submission of either:
(a)a movement certificate EUR.1, a specimen of which appears in Annex III; or
(b)in the cases specified in Article 23(1), a declaration, subsequently referred to as the ‘invoice declaration’, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.
2.Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 29, benefit from the Agreement without it being necessary to submit any of the documents referred to above.3.Upon notification in the Customs Cooperation Committee, products originating in one Party shall on importation into the other Party benefit from the preferential tariff treatment of this Agreement upon submission of an invoice declaration made out as provided for in Article 23 by an exporter registered in accordance with the relevant legislation of the Parties. Such notification shall stipulate that paragraph 1(a) and (b), shall cease to apply.4.For the purpose of applying the provisions of this Title, the exporters shall endeavour to use a language common to both the ESA States and the Community.
Article 19Procedure for the issue of a movement certificate EUR.11.A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.2.For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in accordance with the provisions of this Protocol. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.3.The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.4.A movement certificate EUR.1 shall be issued by the customs authorities of a Member State or of an ESA State if the products concerned can be considered as products originating in the Community or in an ESA State or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.5.The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.6.The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.7.A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.
Article 20Movement certificates EUR.1 issued retrospectively1.Notwithstanding Article 19(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:
(a)it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
(b)it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.
2.For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.3.The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter’s application agrees with that in the corresponding file.4.Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase in English:‘ISSUED RETROSPECTIVELY’.5.The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.
Article 21Issue of a duplicate movement certificate EUR.11.In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.2.The duplicate issued in this way must be endorsed with the following word in English:‘DUPLICATE’.3.The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR.1.4.The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
Article 22Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previouslyWhen originating products are placed under the control of a customs office in an ESA State or in the Community, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the ESA States or within the Community. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed and endorsed by the customs authority under whose control the products are placed.
Article 23Conditions for making out an invoice declaration1.An invoice declaration as referred to in Article 18(1)(b) may be made out:
(a)by an approved exporter within the meaning of Article 24, or
(b)by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6000.
2.An invoice declaration may be made out if the products concerned can be considered as products originating in an ESA State or in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.3.The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.4.An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV to this Protocol, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.5.Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 24 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.6.An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.
Article 24Approved exporter1.The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the trade cooperation provisions of the Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.2.The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.3.The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.4.The customs authorities shall monitor the use of the authorisation by the approved exporter.5.The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
Article 25Validity of proof of origin1.A proof of origin shall be valid for 10 months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.2.Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.3.In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
Article 26Transit procedureWhen the products enter a State or territory referred to in Articles 3 and 4, other than the country of origin, a further period of validity of four months shall begin on the date on which the customs authorities in the country of transit enter the following in box 7 of the certificate EUR.1:
—the word ‘transit’,
—the name of the country of transit,
—the official stamp, a specimen of which has been made available to the European Commission, in conformity with Article 36,
—date of the endorsements.
Article 27Submission of proof of originProofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.
Article 28Importation by instalmentsWhere, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) for the interpretation of the Harmonized System falling within Sections XVI and XVII or heading 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
Article 29Exemptions from proof of origin1.Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on customs declaration CN22/CN23 or on a sheet of paper annexed to that document.2.Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.3.Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1200 in the case of products forming part of travellers’ personal luggage.
Article 30Information procedure for cumulation purposes1.When Articles 3(1), 4(1) and 5 are applied, the evidence of originating status within the meaning of this Protocol, of the materials coming from an ESA State, from the Community, from another ACP State, an OCTs or from another country with which cumulation is applicable shall be given by a movement certificate EUR.1 or by the supplier’s declaration, a specimen of which appears in Annex V A to this Protocol, given by the exporter in the State or in the Community from which the materials came.2.When Articles 3(4) and 4(4) are applied, the evidence of the working or processing carried out in an ESA State, in the Community, in another ACP State or in an OCTs shall be given by the supplier’s declaration a specimen of which appears in Annex V B to this Protocol, given by the exporter in the State or in the Community from which the materials came.3.A separate supplier’s declaration shall be made up by the supplier for each consignment of goods on the commercial invoice related to that shipment or in an annex to that invoice, or on a delivery note or other commercial document related to that shipment which describes the materials concerned in sufficient detail to enable them to be identified.4.The supplier’s declaration may be made out on a preprinted form.5.The suppliers’ declarations shall bear the origįnal signature of the supplier in manuscript. However, where the invoice and the supplier’s declaration are established using electronic data processing methods, the supplier’s declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the suppliers’ declarations are established. The said customs authorities may lay down conditions for the implementation of this paragraph.6.The supplier’s declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1.7.The supplier making out a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on this declaration is correct.8.Suppliers’ declarations made and information certificates issued before the date of entry into force of this Protocol in accordance with Article 26 of Protocol 1 to the Cotonou Agreement shall remain valid.
Article 31Supporting documentsThe documents referred to in Articles 19(3) and 23(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol may consist, inter alia, of the following:
(a)direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;
(b)documents proving the originating status of materials used, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 where these documents are used in accordance with national law;
(c)documents proving the working or processing of materials in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 where these documents are used in accordance with national law;
(d)movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and in accordance with this Protocol.
Article 32Preservation of proof of origin and supporting documents1.The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 19(3).2.The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 23(3).3.The supplier making out a supplier’s declaration shall keep for at least three years copies of the declaration and of the invoice, delivery notes or other commercial documents to which this declaration is annexed as well as the documents referred to in Article 30(7).4.The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 19(2).5.The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.
Article 33Discrepancies and formal errors1.The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.2.Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
Article 34Amounts expressed in euro1.For the application of the provisions of Article 23(1)(b) and Article 29(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of an ESA State, of the Member States of the Community and of the other countries or territories referred to in Articles 3, 4 and 5 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.2.A consignment shall benefit from the provisions of Article 23(1)(b) or Article 29(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.3.The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the Commission of the Communities by 15 October and shall apply from 1 January of the following year. The Commission of the European Communities shall notify all countries concerned of the relevant amounts.4.A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.5.The amounts expressed in euro shall be reviewed by the Customs Cooperation Committee at the request of the Community or of the ESA States. When carrying out this review, the Customs Cooperation Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
Title V — arrangements for administrative cooperation
Article 35Administrative conditions for products to benefit from the Agreement1.Products originating within the meaning of this Protocol in the ESA States or in the Community shall benefit, at the time of the customs import declaration, from the preferences resulting from the Agreement only on condition that they were exported on or after the date on which the exporting country complies with the provisions laid down in paragraph 2.2.The contracting Parties shall undertake to put in place:
(a)the necessary national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, including where appropriate the arrangements necessary for the application of Articles 3, 4 and 5;
(b)the administrative structures and systems necessary for an appropriate management and control of the origin of products and compliance with the other conditions laid down in this Protocol.
It shall make the notifications referred to in Article 36.
Article 36Notification by customs authorities of the Parties1.The ESA States and the Member States of the Community shall provide each other, through the Commission of the European Communities and the COMESA Secretariat respectively, with the addresses of the customs authorities responsible for issuing and verifying movement certificates EUR.1 and invoice declarations or supplier’s declarations, and with specimen impressions of the stamps used in their customs offices for the issue of these certificates. Movement certificates EUR.1 and invoice declarations or supplier’s declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission of the European Communities and the COMESA Secretariat respectively.2.The ESA States and the Member States of the Community shall inform each other immediately whenever there are any changes to the information referred to in paragraph 1.3.The authorities referred to in paragraph 1 shall act under the authority of the government of the country concerned. The authorities in charge of control and verification shall be part of the governmental authorities of the country concerned.
Article 37Mutual assistance1.In order to ensure the proper application of this Protocol, the Community, the ESA States and the other countries referred to in Article 3, 4 and 5 shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1, the invoice declarations or the supplier’s declarations and the correctness of the information given in these documents.2.The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating especially the conditions in which the rules of origin have been respected in the various ESA States, in the Community and the other countries concerned referred to in Articles 3, 4 and 5.
Article 38Verification of proof of origin1.Subsequent verifications of proofs of origin shall be carried out based on risk analysis and at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.2.For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request of verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.3.The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s or manufacturer’s accounts or any other check considered appropriate.4.If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.5.The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in an ESA State, in the Community or in one of the other countries referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.6.If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.7.Where the verification procedure or any other available information appears to indicate that the provisions of this Protocol are being contravened, the exporting country on its own initiative or at the request of the importing country shall carry out appropriate enquires or arrange for such enquiries to be carried out with due urgency to identify and prevent such contraventions and for this purpose the exporting country concerned may invite the participation of the importing country in these verifications.
Article 39Verification of suppliers’ declarations1.Verification of suppliers’ declarations shall be carried out based on risk analysis and at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an invoice declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.2.The customs authorities to which a supplier’s declaration is submitted may request the customs authorities of the State where the declaration was made to issue an information certificate, a specimen of which appears in Annex VI to this Protocol. Alternatively, the certifying authorities to which a supplier’s declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made. A copy of the information certificate shall be preserved by the office which has issued it for at least three years.3.The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. The results must indicate clearly whether the information given in the supplier’s declaration is correct and make it possible for them to determine whether and to what extent this supplier’s declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an invoice declaration.4.The verification shall be carried out by the customs authorities of the country where the supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence or to carry out any inspection of the supplier’s account or any other check which they consider appropriate in order to verify the correctness of any supplier’s declaration.5.Any movement certificate EUR.1 or invoice declaration issued or made out on the basis of an incorrect supplier’s declaration shall be considered null and void.
Article 40Dispute settlementWhere disputes arise in relation to the verification procedures of Articles 38 and 39 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation Committee.In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.
Article 41PenaltiesPenalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
Article 42Free zones1.The ESA States and the Community shall take all necessary steps to ensure that products traded under cover of a proof of origin or a supplier’s declaration and which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.2.By means of an exemption to the provisions contained in paragraph 1, when products originating in an ESA State or in the Community are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the provisions of this Protocol.
Article 43Customs Cooperation Committee1.A Customs Cooperation Committee, hereinafter referred to as ‘the Committee’, shall be set up and charged with carrying out administrative cooperation with a view to the correct and uniform application of this Protocol and with carrying out any other task in the customs field.2.The Committee shall examine regularly the effect on the ESA States and in particular on the least developed ESA States of application of the rules of origin and shall recommend to the EPA Committee appropriate measures.3.The Committee shall take decisions on cumulation under the conditions laid down in Article 5.4.The Committee shall take decisions on derogations from this Protocol, under the conditions laid down in Article 44.5.The Committee shall meet regularly and with an agenda agreed in advance by the ESA States and the Community.6.The Committee shall be composed on the one hand of experts from the Member States of the Community and of Commission officials responsible for customs questions, and on the other hand of experts representing the ESA States and of officials of regional groupings of the ESA States who are responsible for customs questions. The Committee may call upon appropriate expertise where necessary. The Office of chairperson of the Committee shall be held alternately by each of the Parties.
Article 44Derogations1.Derogations from this Protocol may be adopted by the Customs Cooperation Committee, hereafter in this article referred to as ‘the Committee’, where the development of existing industries or the creation of new industries in the ESA States justifies them. The ESA State or States concerned shall, either before or when it submits the matter to the Committee, notify the Community of its request for a derogation together with the reasons for the request in accordance with paragraph 2. The Community shall respond positively to all the ESA States’ requests which are duly justified in conformity with this Article and which cannot cause serious injury to an established Community industry.2.In order to facilitate the examination by the Committee of requests for derogation, the ESA State or States making the request shall, by means of the form given in Annex VII to this Protocol, furnish in support of its request the fullest possible information covering in particular the points listed below:
(a)the level of development or the geographical situation of the ESA State or States concerned;
(a)the economic and social impact of the decision to be taken especially in respect of employment;
(a)The derogation shall be valid for a period, generally of five years, to be determined by the Committee.
(b)cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in an ESA State to continue its exports to the Community, with particular reference to cases where this could lead to cessation of its activities;
(b)the need to apply the derogation for a period taking into account the particular situation of the ESA State concerned and its difficulties.
(b)The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that the ESA State or States concerned submit, three months before the end of each period, a proof that they are still unable to meet the conditions of this Protocol which have been derogated from. If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to prolong the derogation. The Committee shall proceed as provided for in paragraph 9. All necessary measures shall be taken to avoid interruptions in the application of the derogation.
(c)specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of the investment program would enable these rules to be satisfied by stages.
(c)In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down.
—description of the finished product,
—other observations.
—nature and quantity of materials originating in a third country,
—nature and quantity of materials originating in the ESA States or the countries or territories, referred to in Articles 3 and 4 or the materials which have been processed there,
—manufacturing processes,
—value added,
—number of employees in the enterprise concerned,
—anticipated volume of exports to the Community,
—other possible sources of supply for raw materials,
—reasons for the duration requested in the light of efforts made to find new sources of supply,
The same rules shall apply to any requests for extension. The Committee may modify the form.3.The examination of requests shall in particular take into account:4.In every case an examination shall be made to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem.5.In addition, when a request for derogation concerns a least-developed or an island ESA State, its examination shall be carried out with a favourable bias having particular regard to:6.In the examination of requests, special account shall be taken, case by case, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, least developed countries or developing countries with which one or more ESA States have special relations, provided that satisfactory administrative cooperation can be established.7.Without prejudice to paragraphs 1 to 6, the derogation shall be granted where the value added to the non-originating products used in the ESA State concerned is at least 45 % of the value of the finished product, provided that the derogation is not such as to cause serious injury to an economic sector of the Community or of one or more Member States.8.Without prejudice and in addition to paragraphs 1 to 7, derogations concerning canned tuna and tuna loins shall be granted within an annual quota of 8000 tonnes for canned tuna and within an annual quota of 2000 tonnes for tuna loins. Applications for such derogations shall be submitted by the ESA States in accordance with the abovementioned quota to the Committee, which shall grant them automatically and put them into force by means of a decision.9.The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than seventy-five working days after the request is received by the EC Co-chairman of the Committee. If the Community does not inform an ESA State of its position on the request within this period, the request shall be deemed to have been accepted.10.
Title VI — ceuta and melilla
Article 45Special conditions1.The term ‘Community’ used in this Protocol does not cover Ceuta and Melilla. The term ‘products originating in the Community’ does not cover products originating in Ceuta and Melilla.2.The provisions of this Protocol shall apply mutatis mutandis in determining whether products may be deemed as originating in an ESA State when imported into Ceuta and Melilla.3.Where products wholly obtained in Ceuta, Melilla or in the Community undergo working and processing in an ESA State, they shall be considered as having been wholly obtained in an ESA State.4.Working or processing carried out in Ceuta, Melilla or in the Community shall be considered as having been carried out in an ESA State, when materials undergo further working or processing in an ESA State.5.For the purpose of implementing paragraphs 3 and 4, the insufficient operations listed in Article 8 of this Protocol shall not be considered as working or processing.6.Ceuta and Melilla shall be considered as a single territory.
Title VII — final provisions
Article 46Amendments to the ProtocolThe EPA Committee may decide to amend the provisions of this Protocol.
Article 47AnnexesThe Annexes to this Protocol shall form an integral part thereof.
Article 48Implementation of the ProtocolThe Community and the ESA States shall each take the steps necessary to implement this Protocol.
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