Council Decision (EU) 2019/2208

Contents

INDEXTITLE I:GENERAL PROVISIONSArticles1.DefinitionsTITLE II:DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”Articles2.General conditions3.Wholly obtained products4.Sufficiently worked or processed products5.Insufficient working or processing operations6.Working or processing of materials whose import into the European Union is free of duty7.Cumulation of origin8.Cumulation with other countries benefiting from duty‐free quota‐free access to the market of the European Union9.Unit of qualification10.Accessories, spare parts and tools11.Sets of assorted articles12.Neutral elements13.Accounting segregationTITLE III:TERRITORIAL REQUIREMENTSArticles14.Principle of territoriality15.Non‐alteration16.ExhibitionsTITLE IV:PROOF OF ORIGINArticles17.General conditions18.Procedure for the issue of a movement certificate EUR.119.Movement certificates EUR.1 issued retrospectively20.Issue of a duplicate movement certificate EUR.121.Conditions for making out an origin declaration22.Approved exporter23.Validity of proof of origin24.Submission of proof of origin25.Importation by instalments26.Exemptions from proof of origin27.Information procedure for cumulation purposes28.Supporting documents29.Preservation of proof of origin and supporting documents30.Discrepancies and formal errors31.Amounts expressed in euroTITLE V:ADMINISTRATIVE COOPERATIONArticles32.Administrative conditions for products to benefit from the Agreement33.Notification of customs authorities34.Other methods of administrative co‐operation35.Verification of proofs of origin36.Verification of suppliers’ declarations37.Dispute settlement38.Penalties39.DerogationsTITLE VI:CEUTA AND MELILLAArticles40.General conditions41.Special conditionsTITLE VII:FINAL PROVISIONSArticles42.Revision and application of rules of origin43.Annexes44.Implementation of the Protocol45.Transitional provision for goods in transit or storage

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Defined terms · 16

Show every defined term

added value
means the ex‐works price minus the customs value of third country materials imported into the European Union, the ACP States which have at least provisionally applied an economic partnership agreement (EPA), or the Overseas Countries and Territories;
classified
refers to the classification of a product or material under a particular heading;
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;
customs value
means the value as determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (GATT) of 1994 (WTO Agreement on customs valuation);
ex‐works price
means the price paid for the product ex works to the manufacturer in the European Union or Ghana 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;
fungible products
shall mean materials or products which are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another in order to establish their origin.
goods
means both materials and products;
manufacture
means any kind of working or processing including assembly or specific operations;
manufacture from materials of any heading, including other materials of heading …
means that only materials classified in the same heading as the product of a description other than that of the product as given in column 2 of the list may be used.
material
means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
natural fibres
includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.
overseas countries and territories
means the countries and territories referred to in Annex II to the Treaty on the Functioning of the European Union listed below:
product
means the product being manufactured, even if it is intended for later use in another manufacturing operation;
territories
means territories, including territorial waters;
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 European Union or Ghana;
value of originating materials
means the value of such materials as defined in (g) applied mutatis mutandis;