prop · GF03170 · 1991-12-31 00:00:00 — Invoice dedarations shall bearthe original signature of the exporter in manuscripf. However, an approved exporter within the meaning ofArficle 22 shall not be required to sign such dedarations provided that hegives the customs authorifies of fhe exporting countty a written undertakingthat he accepts full responsibility for any invoice dedarafion which idenfifieshim as if if had been signed in manuscripf by him. Aninvoice declaration may be made out by the exporter when fhe pro ducts fo which if relätes are exported or subsequenfly. If fhe invoice declara tion is made out after fhe products to which if relätes have been dedared fo the customs authorifies in fhe imporfing countty, this invoice declaration must bear a reference fo fhe documents already submifted fo these authori fies. 1991/92:170 Bilaga15 Protocol4 The customs authorifies of theexporting countty may authorize any exporter, hereinafter referred fo as"approved exporter", who makes frequent shipments of products underfhe Agreement, and who offers to the safisfacfion of fhe customs authorifiesall guaranfees necessary to verify fhe originating status of those products aswell as fhe fulfilment of fhe other requirements of this Protocol, fo make outinvoice dedarations irrespecfive of fhe value of fhe products concerned. The customs authorifies maygrant fhe status of approved exporter subject fo any condifions which theyconsider appropriate. The customs authorifies shallgrant fo fhe approved exporter a customs authorizafion number which shallappear on the invoice declaration. The customsauthorifies shall monitor fhe use of fhe authorizafion by fhe approvedexporter. The customsauthorifies may withdraw fhe authorizafion af any time. They shall do so wherefhe approved exporter no longer offers fhe guaranfees referred fo in paragraph1, does not fulfil fhe condifions referred fo in paragraph 2 or otherwisemakes an incorrect use of fhe authorizafion. Prop.1991/92:170 Bilaga 15 Protocol4 Validity of proof of origin A movement certificafe EUR.l shall be valid for fourmonths from fhe date of issue in fhe exporting countty, and must be submifted within fhe said period fo the customs authorifies of fhe imporfing countty. An invoice dedarafion shall be valid for four months fromfhe date it was made out by fhe exporter and must be submifted within fhe saidperiod to fhe customs authorifies of fhe imporfing country. Movementcerfificafes EUR.l and invoice dedarations which are submifted fo fhe customsauthorifies of the imporfing country after fhe final date for presentationspecified in paragraph 1 may be accepted for fhe purpose of applyingpreferential freatment, where fhe failure fo submit these documents by thefinal date set is due fo reasons of force majeure or excepfional circumsfances. In other casesof belafed presentation, fhe customs authorifies of fhe imporfing country mayaccept fhe movement cerfificafes EUR.l or invoice dec-larations where fheproducts have been submifted fo them before fhe said final date. Submission of proof of origin Movementcerfificafes EUR.l and invoice dedarations shall be submifted fo the customsauthorifies of fhe imporfing country in accordance with fhe proceduresapplicable in that country. The said authorifies may require a franslafion of amovement certificafe EUR.l or an invoice dedarafion. They may also require fheimport declaration fo be accompanied by a stafement from fhe importer fo theeffect that fhe products meet fhe conditions required for the implementationof fhe Agreement. Where, af fhe request of fhe importer and on fhecondifions laid down by fhe customs authorifies of fhe imporfing country,dismanfled or non-assembled products within fhe meaning of general rule 2 (a)of fhe Harmonized Sysfem falling within Sections XVI and XVII or headings Nos73.08 and 94.06 of fhe are imported by instalments, a singieproof of origin for suchproducts shall be submifted fo the customs authorifies upon importafion of fhefirst insfalment. Exempfionsfrom formål proof of origin Products sent as small packagesfrom private persons fo private persons or forming part of travellers' personalluggage shall be admifted as originafing products without requiring thesubmission of a formål proof of origin, provided that such products are notimported by way of trade and have been dec-lared as meefing fhe requirements ofthis Protocol and where there is no doubt as fo the veracity of suchdeclaration. In fhe case of products sent by post, this declaration can be madeon fhe customs dedarafion C2/CP3 or on a sheet of paper annexed fo thatdocument. Imports which are occasionaland consist solely of products for fhe personal use of fhe recipients ortravellers or their families shall not be considered as imports by way of tradeif it is evident from fhe nature and quantity of fhe products that nocommercial purpose is in view. Furthermore, the total value ofthese products must not exceed »CU 500 in fhe case of small packages or ECU1200 in fhe case of products forming part of travellers' personal luggage. 1991/92:170 Bilaga15 Protocol4 Whena movement certificafe EUR.l is issued, or an invoice dedarafion is made out,in one of fhe Confracting Parfies for originating products, in fhe manufactureof which goods coming from other Contracfing Parfies which have undergoneworking or processing in fhe EEA without having obtained preferentialoriginating status have been used, account shall be taken of sup-plier'sdedarations given for these goods in accordance with this Arficle. 2The supplier's dedarafion referred foin paragraph 1 shall serve as fhe evidence of fhe working or processing undergonein fhe EEA by fhe goods concerned for the purpose of defermining whether fheproducts in fhe manufacture of which these goods are used, can be consideredas products originafing in fhe EEA and fulfil fhe other requirements of thisProtocol. 3A separate supplier's dedarafionshall, except in cases provided for in paragraph 4, be made out by thesupplier for each consignment of goods in the form prescribed in Appendbc V ona sheet of paper annexed fo fhe invoice, fhe delivety note or any other commercialdocument describing the goods concerned in sufficient detail fo enable them fobe identified. 4Where a supplier regularly supplies aparticular cusfomer with goods for which the working or processing undergone infhe EEA is expected to remain for considerable periods of time, hemay provide a singie sup-plier's dedarafion fo cover subsequent consignments ofthose goods, hereinafter referred to as a "long-ferm supplier'sdedarafion". Along-term supplier's dedarafion may normally be valid for a period of up fo oneyear from fhe date of making out fhe dedarafion. The customs authorities of thecountry where fhe declaration is made out lay down fhe condifions under whichlonger periods may,be used. The long-term supplier's dedarafion shall be made out byfhe supplier in the form prescribed in Appendix VI, and shall describe fhe goods concerned in sufficientdetail to enable them fo be identified. If shall be provided fo fhe customerconcerned before supplying him with the first consignment of goods covered bythis declaration or together with his first consignment. The supplier shall inform hiscusfomer immediately if fhe long-term sup-plier's dedarafion is no longerapplicable fo the goods supplied. 4The supplier'sdeclaration referred fo in paragraphs 3 and 4 shall be fyped or printed usingone of fhe languages in which the Agreement is drawn up, in accordance with theprovisions of the domesfic law of fhe countty where if is made out, and shallbear the original signature of fhe supplier in manuscripf. The dedarafion mayalso be handwritfen; in such a case, if shall be written in ink in printedcharacters. 5The suppliermaking ouf a dedarafion must be prepared fo submit af any time, at fhe requestof fhe customs authorities of fhe countty where the declaration is made ouf,all appropriate documents proving that the informafion given on thisdeclaration is correct. Prop.1991/92:170 Bilaga 15 Protocol4 Article 28 Supporting documents The documents referred to in Arficles 17(3), 21(3) and27(6) used for fhe purpose of proving that products covered by a movementcertificafe EUR.l or an invoice declaration can be considered as productsoriginating in the EEA and fulfil fhe other requirements of this Protocol andthat the informafion given in a supplier's dedarafion is correct may consistinter alia of the following: 3direct evidenceof fhe processes carried ouf by fhe exporter or supplier to obtain the goodsconcerned, contained for example in his accounts or internal bookkeeping; 4documentsproving fhe originating status of materials used in fhe manufacture of thegoods concerned issued or made ouf in fhe Confracting Party where thesedocuments are used in accordance with fhe domesfic law of that ConfractingParty; 5documentsproving fhe working or processing undergone in the EEA by materials used in themanufacture of the goods concerned issued or made ouf in the Contracfing Partywhere these documents are used in accordance with fhe domestic law of thatContracfing Party; (d) movement certificates EUR.l orinvoice dedarations proving the originafing status of materials used in the manufacture of fhe goods concerned issued or made out in other Contracfing Parfies in accor- dancewith this Protocol; (e) supplier's dedarations proving fhe working orprocessing undergone in fhe EEA by materials used in the manufacture of the goods con cerned made ouf in other Contracfing Parfies in accordance with this Protocol; (f) appropriate evidence conceming working orprocessing undergone outside fhe EEA by applicafion of Article 11, proving that fhe requi rements of this Arficle have been satisfied. 1991/92:170 Bilaga15 Protocol4 Preservafionof proof of origin, supplier's dedarations and supporting documents 3The exporter applying for fhe issue ofa movement certificafe EUR.l shall keep for at least two years fhe documentsreferred fo in Arficle 17(3). 4The exporter making ouf an invoicededarafion shall keep for af least two years a copy of this invoice dedarafionas well as fhe documents referred fo in Artide 21(3). 5The supplier making out a supplier'sdedarafion shall keep for af least two years copies of fhe dedarafion and ofthe invoice, delivery note or other commercial document to which thisdedarafion is annexed as well as fhe documents referred to in Article 27(6). The supplier making ouf a long-ferm supplier'sdeclaration shall keep for at least two years copies of the dedarafion and ofall the invoices, delivety notes or other commercial documents conceming goodscovered by that declaration sent fo fhe customer concerned, as well as thedocuments referred to in Arficle 27(6). This period shall begin from the dateof expiry of validity of fhe long-ferm supplier's dedarafion. 3The customs authorities of theexporting country issuing a movement certificafe EUR.l shall keep for af leasttwo years the application form referred fo in Artide 17(2). 4The customs authorifies of theimporfing country shall keep for af least two years the movement cerfificafesEUR.l and the invoice dedarations submifted fo them. 1.The discovety of slight discrepancies between fhe stafements made in a movementcertificafe EUR.l, or in an invoice dedarafion and those made in the documentssubmifted fo fhe customs office for the purpose of cartying out fhe formalifiesfor imporfing the products shall not ipso facfo render fhe movement certificafeEUR.l, or the invoice declaration null and void if it is duly established thatthis document does correspond fo the products submifted. 2.Obvious formål errors such as typing errors on a movement certificafe Prop.1991/92:170 EUR.l,an invoice dedarafion or a supplier's dedarafion should not cause Bilaga15 thisdocument fo be rejected if these errors are not such as fo create doubfs Protocol4 conceming the correcfness of fhe stafements made in this document. Amountsin fhe national currency of fhe exporfing countty equivalent to fhe amounts expressed in ECU shall be fbced by fhe exporfing countty and communicated fo fhe other Contracfing Parties. Whenthe amounts exceed fhe corresponding amounts fixed by fhe imporfing countty,the latfer shall accept them if fhe products are invoiced in fhe currency offhe exporfing country. When the products are invoiced in the currency ofanother EC or , the imporfing country shall recognizethe amount notified by the country concerned. Upto and including , fhe amounts to be used in any given national currency shall be fhe equivalent in that nafional currency of fhe amounts expressed in ECU as af 1 Oefober 1992. For each successive period of five years, theamounts expressed in ECU and their equivalenfs in fhe national currencies ofthe EC Member States and the EFTA States shall be reviewed by fhe EEA JointCommittee on the basis of the exchange råtes of fhe ECU as at fhe first workingday in Oefober in fhe year immediately preceding that five years' period. When canying ouf this review, fhe EEA JointCommittee shall ensure that there will be no decrease in the amounts fo be usedin any national currency and shall furthermore consider the desirability ofpreserving the effects of the limits concerned in real terms. For this purpose,if may decide fo modify the amounts expressed in ECU. ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION Inorder fo ensure fhe proper applicafion of this Protocol, the ConfractingParties shall assist each other, through the competent customs administrations,in ehecking the authenticity of the movement certificates EUR.l, fhe invoicededarations and the supplier's dedarations and the correctness of theinformafion given in these documents. Verificationof proof of origin 6Subsequent verificafions of movementcerfificafes EUR.l and of invoice dedarations shall be carried ouf af random orwhenever fhe customs authorifies of fhe imporfing countty have reasonabledoubfs as fo fhe authenticity of such documents, the originating status of theproducts concerned or fhe fulfilment of the other requirements of thisProtocol. 7For fhe purposes of implementing fheprovisions of paragraph 1, fhe customs authorifies of the imporfing counttyshall return fhe movement certificafe EUR.l and fhe invoice, if if has beensubmitted, or the invoice declaration, or a copy of these documents, to fhecustoms authorifies of fhe exporfing countty giving, where appropriate, fhereasons of substance or form for an inquity. Theyshall forward, in support of the request for subsequent verification, anydocuments and informafion that have been obtained suggesfing that the informationgiven on fhe movement certificafe EUR.l or the invoice declaration isincorrect. 6The verification shall be carried oufby fhe customs authorifies of fhe exporfing countty. For this purpose, theyshall have the right to call for any evidence and to carty ouf any inspectionof the exporfer's accounts or any other check which they consider appropriate. 7If the customs authorifies of fheimporfing countty decide fo suspend the granting of preferential treatment tothe products concerned while awaifing the results of fhe verification, theyshall offer fo release fhe products to fhe importer subject to anyprecautionaty measures judged necessaty. 8The customs authorifies requesting theverification shall be informed of the results of this verification as soon aspossible. These results must indicate clearly whether the documents areauthenfic and whether fhe products concerned can be considered as productsoriginafing in fhe EEA and fulfil fhe other requirements of this Protocol. 1991/92:170 Bilaga15 Protocol4 Verificationof supplier's dedarations 3Subsequent verificafions of supplier'sdedarations or long term supplier's dedarations may be carried out af random orwhenever fhe customs authorifies of the countty where such dedarations havebeen taken into account fo issue a movement certificafe EUR.l or fo make ouf aninvoice dedarafion have reasonable doubfs as fo fhe authenticity of thedocument or fhe correcfness of fhe information given in this document. 4For fhe purposes of implementing fheprovisions of paragraph 1, fhe customs authorities of fhe above-menfionedcountty shall return fhe supplier's dedarafion and fhe invoice(s), deliverynofe(s) or other commercial docu-ment(s) conceming goods covered by thisdedarafion, fo fhe customs autho- ritiesof the country where the dedarafion was made out, giving, where ap- Prop.1991/92:170 propriate, fhe reasons of substance or form for an inquity. They shall forward, in support of fhe request forsubsequent verification, Protocol 4 any documents and informafion that havebeen obtained suggesfing that fhe informafion given in the supplier's dedarafionis incorrect. 5The verification shall be carried outby fhe customs authorifies of the country where fhe supplier's dedarafion wasmade ouf. For this purpose, they shall have fhe right fo call for any evidenceand fo carty out any inspection of the supplier's accounts or any other checkwhich they consider appropriate. 6The customs authorifies requesting theverification shall be informed of the results of this verification as soon aspossible. These results must indicate clearly whether the information given infhe supplier's declaration is correct and make it possible for them todetermine whether and to what extent this supplier's declaration could be takeninto account for issuing a movement certificate EUR.l or for making out aninvoice declaration. Wheredispufes arise in relation to the verification procedures of Arficles 33 and 34which cannot be seffied between the customs authorifies requesting averification and the customs authorifies responsible for cartying ouf thisverification or where they raise a quesfion as to the interpretation of thisProtocol, they shall be submitted to . Penalfies shall beimposed on any person who draws up, or causes fo be drawn up, a document whichcontains incorrect information for fhe purpose of obfaining a preferentialfreatment for products. 2The term "EEA" used in thisProtocol does not cover and . The term "products originafingin fhe EEA" does not cover products originating in and . 3For fhe purpose of the applicafion ofProtocol 49 to the Agreement conceming products originating in andMelilla, this Protocol shall apply mufafis mufandis subject fo fhe specialcondifions set out in Arficle 38. Thefollowing shall be considered as: (a) productsoriginating in and : (i) products obtained in and ; (ii) products obtained in and in fhemanufacture of which materials which are not obtained there have beenused provided that these products have undergone sufficient working orprocessing in and . This condifion shall not apply, however, inrespect of materials originating in the EEA within fhe meaning of thisProtocol. (b) productsoriginafing in the EEA: (i) products obtained in fhe EEA; (ii) products obtained in fhe EEA in fhemanufacture of which materials which are not obtained there have beenused provided that these products have undergone sufficient working orprocessing in the EEA. This condifion shall not apply, however, in respect ofmaterials originating in and within the meaning of this Protocol. 3Ceuta and be consideredas a singie territory. 4When a proof of origin, issued or madeouf in accordance with this Protocol relätes fo products originating in Ceutaand , the exporter must clearly indicate them by means of the symbol"CM". In fhe case of a movement certificafe EUR.l, thisshall be indicated in box 4 of the eerfificafe. In the case of an invoice declaration, this shallbe indicated on fhe document in which fhe dedarafion is made. 2The Spanish customs authorifies shallbe responsible for the applicafion of this Protocol in and . 3Article 15 shall not apply fo tradebetween and , on the one hand, and fhe EFTA States on fhe other. Prop.1991/92:170 Bilaga 15 Protocol4 INTRODUCTORY NOTES TO THE LIST IN APPENDIX II Thelist sets ouf for all products covered by fhe Agreement fhe conditionsrequired for these products fo be considered as sufficienfly worked orprocessed within fhe meaning of Arficle 4(1) of the Protocol. 2The first two columns in fhe listdescribe fhe product obtained. The first column gives the heading number orchapter number used in fhe and fhe second column gives fhedescription of goods used in that sysfem for that heading or chapfer. For eachenfty in the first two columns a rule is specified in columns 3 or 4. Where, insome cases, the enfty in fhe first column is preeeded by an "ex",this signifies that fhe rules in columns 3 or 4 apply only fo the part of thatheading or chapfer as described in column 2. 3Where several heading numbers aregrouped together in column 1 or a chapfer number is given and fhe descripfionof products in column 2 is therefore given in general terms, the adjacent rulesin columns 3 or 4 apply to all products which, under fhe Harmonized Sysfem, aredassified in headings of the chapter or in any of the headings grouped togetherin column 1. 4Where there are different rules in fhelist applying fo different products within a heading, each indent contains thedescripfion of that part of fhe heading covered by the adjacent rules incolumns 3 or 4. 5Where, for an entry in the first twocolumns, a rule is specified in both columns 3 and 4, the exporter may opt, asan alfernafive, fo apply eifher the mle set ouf in column 3 or that set out incolumn 4. If no origin mle is given in column 4, fhe rule set ouf in column 3has to be applied. 3.1 The provisions of Article 4(1) of fhe Protocolconceming products having acquired originafing status which are used in themanufacture of other products apply regardless of whether this status has beenacquired inside fhe factoty where these products are used, in another factotyin the same countty or in another EEA countty. Example: An engine of heading No. 84.07, for whichthe rule stafes that fhe value of fhe non-originafing materials which may beincorporated may not exceed of fhe ex-works price, is made from other alloysfeel roughly shaped by forging of heading No. If this forging has been forged in fhe EEA fromanon-originafing ingöt, if has already acquired originafing status by virfue offhe rule for heading No. ex 72.24 in fhe list. The forging can then counf asoriginafing in fhe value calculation for fhe engine regardless of whether itwas produced in fhe same facfoty, in another factoty in fhe 1991/92:170 Bilaga15 Protocol 4 samecountry or in another EEA countty. The value of the non-originafing ingöt isthus not taken into account when adding up fhe value of fhe non-originafingmaterials used. 4The rule in fhe list represents fheminimum amount of working or processing required and fhe cartying ouf of moreworking or processing also confers originafing status; conversely, the carryingouf of less working or processing cannot confer originafing status. Thus if arule provides that non-originafing material af a certain level of manufacturemay be used, the use of such material at an earlier stage of manufacture isallowed and fhe use of such material af a låter stage is not. 5When a rule in the list specifies thata product may be manufacfured from more than one material, this means that anyone or more materials may be used. It does not require that all be used. Example: The rule for fabrics of ex Chapfer 50 foChapfer 55 provides that natural fibres may be used and that chemicalmaterials, among other materials, may also be used. This does not mean thatboth have to be used; if is possible fo use one or fhe other or both. 3.4 Where a rule in fhe list specifies that a productmust be manufacfured from a parficular material, fhe condifion obviously does not prevent fhe use of other materials which, because of their inherent nature, cannot safisfy fhe mle. (See also Note 6.2 below in relation fo fexfiles).