prop · GF03170 · 1991-12-31 00:00:00 — (i)"chapfers" and "headings" means the chapfers and theheadings (four-digit codes) used in fhe nomenclafure which makes up theHarmonized Com-modity Descripfion and Coding Sysfem, referred fo in thisProtocol as "fhe Harmonized Sysfem" or "HS"; (j)"dassified" refers fo the classification of a product or materialunder a parficular heading; (k)"consignment" means products which are eifher sent simulfaneouslyfrom one exporter fo one consignee or covered by a singie transport documentcovering their shipment from fhe exporter fo the consignee or, in the absenceof such a document, by a singie invoice. DEFINITION OF THE CONCEPT OF "ORIGINATINGPRODUCTS" A product shall be consideredto be originafing in fhe EEA within fhe meaning of this Agreement if it hasbeen either obtained or sufficienfly worked or processed in fhe EEA.For this purpose, fhe territories of fhe Confracting Parties, including theterritorial waters, to which this Agreement applies, shall be considered as asingie territoty. Notwithsfanding paragraph 1,the territoty of the Republic of , until 1 Januaty 1997, beexduded from that of fhe EEA for the purpose of defermining fhe origin of fhe productsreferred fo in Appendix VIII and such products shall only be considered fo beoriginafing in fhe EEA if they have been either obtained or sufficienflyworked or processed in fhe territories of fhe other Confracting Parfies. The products referred fo inAppendix VII shall be temporarily exduded from fhe scope of application of thisProtocol. Nevertheless, the provisions in Titles IV to VI shallapply mufafis mufandis fo these products. 1991/92:170 Bilaga15 Protocol4 Thefollowing shall be considered as obtained in the EEA: products extracted fromits soil or from ifs seabed; vegefable products harvestedtherein; live animals born and raisedtherein; (d) productsfrom live animals raised therein; (e) productsobtained by hunting or fishing conducted therein; (f) products of sea fishing and other productstaken from the sea outside the territorial wafers of fhe Confracting Parfies by their ; (g) products made aboard facf oty ships of fheConfracting Parties exclu- sively from products referred to in subparagraph (f); (h) used artides collected there fit only for therecovery of raw materials, including used tyres fit only for retreading or foruse as waste; (i) waste and scrap resulting from manufacturingoperations conducted therein; (j) goods produced there exdusively from theproducts specified in sub-paragraphs (a) fo (i). Theterms "their " and "factoty ships of the ConfractingParfies" in paragraphs l(f) and (g) shall apply only fo and factoty ships: (a) which are registered or recorded in an or an EFTA State; which sailunder fhe flag of an EC or an EFTA State; which are ownedto an extent of at least 50 per cent by nafionals of EC Member States or EFTAStates, or by a company with ifs head office in one of these States, of whichfhe manager or managers, Chairman of fhe or the SupervisotyBoard, and fhe majority of fhe members of such boards are nafionals of ECMember States or EFTA States and of which, in addition, in fhe case ofpartnerships or limited companies, af least half the capital belongs to thoseStates or to public bodies or nationals of the said States; (d) of which the andofficers are nationals of EC Member States or EFTA States; and (e) of which af least 75 per centof fhe crew are nafionals of EC Member States or EFTA States. Prop.1991/92:170 Bilaga 15 Protocol4 Sufficienfly worked or processed products For fhe purposes of Arficle 2, products which are notwholly obtained in the EEA are considered fo be sufficienfly worked or processed there when fhe condifions set out in fhe list in Appendix II are fulfilled. These condifions indicate, for allproducts covered by fhe Agreement, fhe working or processing which must becarried out on fhe non-originafing materials used in fhe manufacture of theseproducts, and apply only in relation to such materials. Accordingly, if followsthat if a product, which has acquired originafing status by fulfilling thecondifions set out in fhe list for that product, is used in fhe manufacture ofanother product, fhe condifions applicable fo fhe product in which if isincorporated do not apply fo if, and no account shall be taken of fhe non-originafingmaterials which may have been used in its manufacture. Notwithsfanding paragraph 1 and except as provided inArticle 11(4), non- originafing materials which, according to the conditions set out in fhe listfor a given product, should not be used in fhe manufacture of this product may nevertheless be used, provided that: their totalvalue does not exceed 10 per cent of fhe ex-works price of fhe product; where, in fhelist, one or several percenfages are given for fhe maximum value of non-originafingmaterials, such percenfages are not exceeded through fhe applicafion of thisparagraph. This paragraph shall not apply foproducts falling within Chapfers 50 fo 63 of fhe . Paragraphs 1 and 2 shall apply except as provided inArticle 5. Insufficienf working or processing operations The following operations shall beconsidered as insufficienf working or processing to confer the status of originafing products, whether or not the requirements of Article 4 are satisfied: operations foensure fhe preservafion of products in good condifion during transport andstorage (ventilation, spreading out, dtying, chilling, placing in salt, sulphurdioxide or other aqueous solutions, removal of damaged parts, and like operations); simpleoperations consisfing of removal of dust, sitting or screening, sorfing,dassifying, mafching (including fhe making-up of sets of artides), washing,painting, cuffing up; (i) changesof packaging and breaking up and assembly of pack- ages; (ii) simple placing in boftles, fläsks, bags, cases,boxes, fbdng on cards or boards etc., and all other simple packagingoperations; (d) affixing marks, labels andother like disfinguishing signs on products or their packaging; (e) simple mbcing of products,whether or not of different kinds, where one or more componenfs of fhe mbctures do not meet fhe condifions laid down in this Protocol to enable them fo be considered as origi nafing in the EEA; (f) simple assembly of parts fo consfifute a complefe product; (g) a combination of two or moreoperations specified in subparagraphs (a)fo(f); (h) slaughter of animals. All the operations carried out in theEEA on a given product shall be con sidered together when determining whether fhe working or processing un- dergone by that product is fo be regarded as insufficienf within fhe meaning of paragraph 1. Prop.1991/92:170 Bilaga 15 Protocol 4 The unit of qualificafion for fhe application of fheprovisions of this Protocol shall be fhe parficular product which is consideredas fhe basic unit when determining classification using the nomenclafure offhe Harmonized Syst em, Accordingly, it follows that: when a productcomposed of a group or assembly of artides is dassified under the terms of theHarmonized System in a singie heading, fhe whole consfitufes fhe unit ofqualificafion; when aconsignment consists of a number of identical products dassified under fhesame heading of fhe Harmonized Sysfem, each product must be taken individuallywhen applying the provisions of this Protocol. Where, under general mle 5 of fhe ,packaging is in- Prop. 1991/92:170 cluded with fhe product for classification purposes, it shall be includedfor Bilaga 15 the purposes of defermining origin. Accessories, spare parts and tools Accessories, spare parts and tools dispatched with a pieceof equipment, , apparafus or vehicle, which are part of the normalequipment and included in fhe price thereof or which are not separafelyinvoiced, shall be regarded as one with fhe piece of equipment, ,apparafus or vehicle in quesfion. Sets, as defined in general rule 3 of fhe HarmonizedSysfem, shall be regarded as originafing when all component products areoriginafing. Nevertheless, when a set is composed of originafing andnon-originafing products, fhe set as a whole shall be regarded as originating,provided that fhe value of fhe non-originafing products does not exceed 15 percent of fhe ex-works price of fhe set. Article 9 Neutral elements In order to determine whether a product originafes in fheEEA, if shall not be necessaty fo establish whether fhe energy, plant andequipment as well as and tools used fo obfain such product, or whetherany goods, used in fhe course of producfion which do not enfer and which werenot intended fo enfer into fhe final composifion of fhe product, areoriginafing or not. The condifions set out in Tifie II relafive fo fhe acquisifion of originafing statusmust be fulfilled without inferrupfion in fhe EEA. For this purpose, fheacquisifion of originating status shall be considered as interrupted when goodswhich have undergone working or processing in the EEA have leff fhe EEA whetheror not operations have been carried out outside this territoty, except asprovided in Arficles 11 and 12. Working or processing carried out outside the EEA The acquisifion of originating status under theconditions set out in Title II shall not be affected by working or processing carried out outside the EEA on materials exported from fhe EEA and subsequenfly reimported there, provided that: fhe said materialsare obtained in fhe EEA or have undergone there working or processinggoing beyond the insufficienf operations listed in Arficle 5 prior to theirexportation outside fhe EEA; and if can bedemonsfrated fo fhe safisfacfion of fhe customs authorities that: (i) fhe reimported goods resulffrom fhe working or processing of the exported materials; and (ii) the total added value acquiredoutside the EEA through the applicafion of this Arficle does not exceed 10 percent of fhe ex-works price of fhe final product for which originafing status isclaimed. For fhe purposes of paragraph 1, fhe condifions set outin Tifie IIrelafive fo fhe acquisifion of originafing status shall not apply in respect of working or processing carried out outside fhe EEA. Nevertheless, where, in fhe list in Appendix II,a rule giving fhemaximum value of all fhe non-originafing materials used is applied in defermining fhe originafing status of the final product concerned, fhe total value of the non-originafing materials used in fhe EEA and the total added value acquired outside fhe EEA through fhe applicafion of this Arficle taken together shall not exceed fhe percenfage gi ven. For the purposes of paragraphs 1 and 2, "totaladded value" shall mean all cosfs accumulafed outside fhe EEA, including all fhe value of fhe materials added there. Paragraphs 1and 2 shall not apply fo products which do not fulfil the condifions set outin fhe list in Appendix II andwhich can only be considered as Sufficienfly worked or processed as a resulf offhe application of fhe general folerance in Arficle 4 (2). Paragraphs 1and 2 shall not apply to products falling within Chapfers 50 fo 63 of fheHarmonized System. Prop.1991/92:170 Bilaga 15 Protocol 4 Artide 12 Reimporfafion of goods Goods exported from one of the Contracfing Parfies fo athird countty and Subsequenfly refurned, shall be considered as never havingleff fhe EEA if if can be demonsfrated to the safisfacfion of the customsauthorities that: (a) fhe goods returned are fhe same goods as thoseexported; and (b) they have not undergone any operation beyondthat necessary to Prop. 1991/92:170 preserve them in good condifion while in that countty or while being Bilaga15 exported. Thepreferential freatment provided for under the Agreement applies only to products, saf isfying fhe requirements of this Protocol, which aretran- sported within fhe EEA. However, products consfifuting one singie consign ment may be fransported through territories other than that of fhe EEA, with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that fhe products have remained under fhe surveil lance of the customs authorifies in fhe countty of transit or of warehousing and that they have not undergone operations other than unloading, reloa- ding or any operation designed fo preserve them in good condifion. 2, Evidencethat the conditions set out in paragraph 1 have been fulfilled shall be supplied fo fhe customs authorities of the imporfing countty by the production of: a through bill of lading issuedin the exporting countty covering fhe passage through the countty of transit;or a certificafe issued by fhecustoms authorities of the countty of transit: (i) giving an exacf descripfion of fhe products; (ii) stafing fhe dates of unloading and reloading of fhe products and, where applicable, the names of the ships used;and (iii) certifying the conditions under which the products remained in fhetransit countty; or (c) failing these, any substanfiafing documents. 1.Products sent from one of fhe Contracfing Parties for exhibition in a thirdcountry and sold after fhe exhibition for importafion in another ContracfingParty shall benefit on importafion from fhe provisions of fhe Agreement oncondifion that fhe products meet fhe requirements of this Protocol enfiflingthem fo be recognized as originafing in fhe EEA and provided that if is shownfo the safisfacfion of fhe customs authorifies that: an exporter has consigned theseproducts from one of fhe Confracting Parfies fo fhe countty in which fheexhibition is held and has exhibited them there; fhe products have been sold orotherwise disposed of by that exporter to a person in another ConfractingParty; (c) fhe products have been consigned during fheexhibition or immedia tely thereafter to the lafter Confracting Party in fhe state in which they were sent for exhibition; and (d) fhe products have not, since they wereconsigned for exhibition, been used for any purpose other than demonstration af the exhibi tion. A proof of origin must beissued or made out in accordance with fhe provisions of Title V and submiftedto the customs authorifies of fhe imporfing countty in fhe normal . Thename and address of fhe exhibition must be indicated thereon. Where necessaty,addifional documenfaty evidence of fhe nature of fhe products and theconditions under which they have been exhibited may be required. Paragraph 1 shall apply to anytrade, industrial, agricultural or craffs exhibition, fair or similar publicshow or display which is not organized for private purposes in shops orbusiness premises with a view fo fhe sale of foreign products, and during whichfhe products remain under customs control. 1991/92:170 Bilaga15 Protocol 4 Prohibitionof drawback of, or exempfion from, customs dufies Non-originafing materials usedin fhe manufacture of products originafing in the EEA within fhe meaning ofthis Protocol for which a proof of origin is issued or made out in accordancewith fhe provisions of Title V shall not be subject in any of fhe ConfractingParfies fo drawback of, or exempfion from, customs dufies of whafever kind. The prohibition in paragraph 1shall apply fo any arrangement for refund, remission or non-payment, partial orcomplefe, of customs dufies or charges having an equivalent effect, applicablein any of fhe Confracting Parties to materials used in fhe manufacture, wheresuch refund, remission or non-payment applies, expressly or in effect, whenproducts obtained from fhe said materials are exported and not when they arerefained for home use in this Confracting Party. The exporter of products coveredby a proof of origin shall be prepared fo submit af any time, upon request fromfhe customs authorifies, all appropriate documents proving that no drawbackhas been obtained in respect of the non-originafing materials used in fhemanufacture of the products concerned and that all customs dufies or chargeshaving equivalent effect applicable fo such materials have actually been paid. The provisions of paragraphs 1fo 3 shall also apply in respect of packaging within the meaning of Arficle6(2), accessories, spare parts and tools within fhe meaning of Arficle 7 andproducts in a set within the meaning of Arficle 8 when such items arenon-originafing. The provisions ofparagraphs 1 to 4 shall apply only in respect of materials which are of fhekind fo which fhe Agreement applies. Furthermore, they shall not predude fheapplicafion by the Confracting Parfies of price compensafion measures foragricultural products applicable upon export in accordance with fhe provisionsof fhe Agreement. 1991/92:170 Bilaga15 Protocol 4 Originafingproducts within the meaning of this Protocol shall, on impor tafion into one of fhe Confracting Parties, benefit from the Agreement upon submission of either: a movement certificafe EUR.l, aspecimen of which appears in Appendix III; or in fhe cases specified inArticle 21(1), a dedarafion, fhe text of which appears in Appendix IV, given by fhe exporter on an invoice, a deli-vety note or any other commercialdocument which describes fhe products concerned in sufficient detail fo enablethem to be identified (hereinafter referred to as fhe "invoicededarafion"). Notwithsfandingparagraph 1, originafing products within fhe meaning of this Protocol shall, in the cases specified in Article 26, benefit from fhe Ag reement without it being necessaty fo submit any of fhe documents referred to above. Procedurefor fhe issue of a movement certificafe EUR.l A movement certificafe EUR.lshall be issued by the customs authorities of fhe exporting countty onapplication having been made in writing by fhe exporter or, under theexporter's responsibility, by his authorized representative. For this purpose, fhe exporteror his authorized representative shall fill out both fhe movement certificafeEUR.l and fhe applicafion form, speci-mens of which appear in Appendix III. These forms shall be complefed in one of fhelanguages in which fhe Agreement is drawn up, in accordance with fheprovisions of fhe domesfic law of fhe exporting countty. If they arehandwritfen, they shall be completed in ink in printed characters. Thedescripfion of the products must be given in the box reserved for this purposewithout leaving any blank lines. Where fhe box is not complefely filled ahorizontal line must be drawn below fhe last line of the description, fhe emptyspace being crossed through. Theexporter applying for fhe issue of a movement certificafe EUR.l shall be prepared fo submit af any time, at the request of fhecustoms authorifies Prop. of fhe exporting countty where fhe movement certificafeEUR.l is issued. all appropriate documents proving fhe originafing statusof fhe products con- Protocol 4 cerned as well as the fulfilment of the other requirements of this Protocol. A movementcertificafe EUR.l shall be issued by fhe customs authorifies of an EC MemberState or an if the products concerned can be considered as productsoriginafing in fhe EEA and fulfil fhe other requirements of this Protocol. The issuingcustoms authorities shall take any steps necessary fo verify the originatingstatus of fhe products and the fulfilment of fhe other requirements of thisProtocol. For this purpose, they shall have fhe right fo call for any evidenceand to carty out any inspection of fhe exporfer's accounts or any other checkwhich they consider appropriate. The issuing customs authorifiesshall also ensure that fhe forms referred to in paragraph 2 are duly completed.In parficular, they shall check whether the space reserved for the descripfionof fhe products has been complefed in such a as fo exclude allpossibility of fraudulenf additions. The date ofissue of fhe movement certificafe EUR. 1 shall be indicated in the part of thecertificafe resetyed for fhe customs authorifies. A movementcertificafe EUR.l shall be issued by fhe customs authorifies of the exportingcountty when the products fo which if relätes are exported. If shall be madeavailable to fhe exporter as soon as actual exporfafion has been effected orensured. Movement certificates EUR.l issued refrospectively Notwithsfanding Arficle 17(7), a movement certificafeEUR.l may excep fionally be issued after exporfafion of the products to which if relätes if: if was notissued af fhe time of exporfafion because of errors or invo-luntaty omissionsor special circumsfances; or if isdemonsfrated to fhe satisfacfion of the customs authorities that a movementcertificafe EUR.l was issued but was not accepted af importation for technicalreasons. For fheimplementation of paragraph 1, fhe exporter must indicate in his applicationthe place and date of exporfafion of the products to which fhe movementcertificafe EUR.l relätes, and state fhe reasons for his request. The customsauthorifies may issue a movement certificafe EUR.l refrospectively only afterverifying that the informafion supplied in fhe exporfer's applicafion agreeswith that in fhe corresponding filé. Movementcertificates EUR.l issued refrospectively must be endorsed with one of thefollowing phrases: "EXPEDIDO A POSTERIORP 6 1991/92. GENDE", "NACHTRÄGLICH AUSGESTELLT","EKAOAEN EK TON YNTEMHN, "ISSUED RETROSPECTIVELY", "DELIVREA POSTERIORP', "RILASCIÄTO A POSTERIORP', "AFGEGEVEN APOSTERIORl", "EMITIDO A POSTERIORI", "UTGEFID EFTIR Å',"UTSTEDT SENERE", "ANNETTU JÄLKIKÄTEEN", "UTFÄRDAT IEFTERHAND". The endorsemenf referred fo in paragraph 4 shall beinserfed in the "Remarks" box of fhe movement certificafe EUR.l. Prop.1991/92:170 Bilaga 15 Protocol4 Issue of a duplicate movement certificafe EUR.l In fhe event of theff, loss ordesfruction of a movement certificafe EUR. 1, fhe exporter may apply to fhe customs authorifies which issued if for a dupli cate made out on fhe basis of fhe export documents in their possession. The duplicate issued in this way mustbe endorsed with one of the follo wing words: "DUPLICADO", "DUPLIKAT", "DUPLIKAT", "ANTIFMAOO", "DUPLICATE", "DUPLICATÄ", "DUPLICATO", "DUPLICAAT", "", "EFTIRRIT","DUPLIKAT", "KAKSOISKAP ", "DUPLIKAT". The endorsemenfreferred fo in paragraph 2 shall be inserfed in fhe "Remarks" box offhe duplicate movement certificafe EUR.l. The duplicate,which must bear fhe date of issue of fhe original movement certificafe EUR.l,shall take effect as from that date. Issue of movement certificates EUR.l on fhe basis of proofof origin issued or made out previously Whenproducts consfifuting a singie consignment covered by a movement certificafeEUR.l or an invoice dedarafion are placed under fhe control of a customs officein an EC or an , if shall be possible fo replace fheoriginal proof of origin by one or more movement certificates EUR.l issued bythis customs office for the purpose of sending all or some of these products toother customs offices whether or not located in fhe same EC orEFTA State. Condifions for making out an invoice declaration An invoice dedarafion as referred fo in Artide 16(l)(b)may be made out: by an approvedexporter within the meaning of Arficle 22; by any exporterfor any consignment consisfing of one or more pack- agescontaining originafing products whose total value does not exceed ECU 6 000. An invoice dedarafion may bemade out if the products concerned can be considered as products originating infhe EEA and fulfil fhe other requirements of this Protocol. The exporter making out aninvoice dedarafion shall be prepared fo submit at any time, af fhe request ofthe customs authorifies of fhe exporfer's country, all appropriate documentsproving fhe originating status of fhe products concerned as well as fhefulfilment of fhe other requirements of this Protocol. An invoice declaration shall bemade out by the exporter by typing, stam-ping or prinfing on the invoice, fhedelivety note or another commercial document, fhe declaration, fhe text ofwhich appears in Appendix IV,using one of the linguisfie versionsset out in that Appendbc in accordance with fhe provisions of fhe domesfic lawof fhe exporting country. The dedarafion may also be handwriften; in such acase, if shall be written in ink in printed characters.