4.The application of exemptions granted to the companies specifically mentioned in paragraph 1 shall be conditional upon presentation of the following documents to the customs authorities of the Member States:
(a)If the importer buys directly from the Taiwanese or Vietnamese exporting producer, a commercial invoice bearing a declaration of the exporting producer and a mill certificate from that exporting producer as specified in Annex 1 (‘manufacturer declaration for direct export sale’). The mill certificate must be from one of the companies listed in paragraph 1;
(b)If the importer buys from a trader or other intermediate legal person, whether located in Taiwan and Vietnam or not, a commercial invoice from the manufacturer to the trader or other intermediate legal person bearing a declaration of the manufacturer and a mill certificate from that manufacturer as specified in Annex 2 (‘manufacturer declaration for indirect export sale’) and a commercial invoice from the trader or other intermediate legal person to the importer. The mill certificate must be from one of the companies listed in paragraph 1.
If neither the mill certificate nor the invoice are presented, the duty applicable to ‘all other companies’ shall apply.