prop · GG03212 · 1992-12-31 00:00:00 — The term "ex-works price" in the Listin shallmean the ex-works price of the product obtained minus anyinternal taxes which are, or may be, repaid when the product obtained isexported. Goods originating in a State Party to this Agreement andconstituting one singie shipment which is not split up may be transported throughterritory other than that of any State Party to this Agreement with, should theoccasion arise, transshipment or temporary warehousing in such territory,provided that the crossing of the latter territory is justified forgeographical reasons, that the goods have remained under the surveillance ofthe customs authorities in the country of transit or of warehousing, that theyhave not entered in the commerce of such countries or been delivered for home usethere and have not undergone operations other than unloading, reloading or any operation designed topreserve them in good condition. 1992/93:212 ProtocolB TITLE II Methods for administrative co-operation Originating products within the meaning of this Protocol shall, on inport into a State Party to this Agreement benefit from the Agreementupon submission of one of the following documents: (a) an EUR.l movementcertificate, hereinafter referred to as an "EUR.l certificate" or anEUR.l certificate,valid for a long term, and invoices referring to such certificate made out in accordance with Article13. A specimen of the EUR.l certificate is given in to this Protocol; (b) an invoice bearing theexporteras dedaration as given in to this Protocol, madeout in accordance withArticle 13; (c) an invoice bearing theexporter's dedaration as given in to this Protocol, madeout by any exporter for any consignment consisting of one or more packagescontaining originating products whose total value does not exceed 5,110 units of account. The following originating products within themeaning of this Protocol shall, on importation into a State Party to the Agreement, benefit from the Agreement without it being necessary to produce any of thedocuments referred to in paragraph 1: (a) products sent as smallpackages from private persons to private persons, provided that the value of the productsdoes not exceed 365 units ofaccount; (b) products forming partof travellers' personal luggage, provided that the value of the products does not exceed 1,025units of account. These provisions shallbe applied only when such goods are not imported by way of trade and have been dedaredas meetingthe conditions required for the application of the Agreement, and where thereis no doubt as to the veracity ofsuch dedaration. Importations which areoccasional and consist solely of goods for the personal use of the recipients or 177 12Riksdagen 1992/93. 1992/93:212 Protocol B travellersor their families shall not be considered as importations by way of trade if itis evident from the nature and quantity of the goods that no commercial purposeis in view. Amountsin the national currency of the exporting State Party to the Agreement equivalent to the amounts expressed in units of account shall be fixed by the exporting State and communicated to the other States Parties to the Agreement. Hhen the amounts are higher than the corresponding amounts fixed by the importing State, the importing State shall accept them if the goods are invoiced in the currency of the exporting State. Ifthe goods are invoiced in the currency of another State Party to the Agreement,the importing State shall recognize the amount notified by the State concemed. 4.The equivalent ofa unit of account in the currencies of the States Parties to the Agreementshall be the amounts specified in to this Protocol. 5.The amountsexpressed in units of account should be reviewed whenever necessary but atleast every second year. 6.Accesseries, spareparts and tools dispatched with a piece of equipment, , apparatus orvehicle which are part of the normal equipment and included in the pricethereof or are not separately invoiced are regarded as one with the piece ofequipment, , apparatus or vehicle in question. 7.Sets, within themeaning of General 3 of the , shall be regarded asoriginating when all component artides are originating products. Nevertheless,when a set is composed of originating and non-originating artides, the set as awhole shall be regarded as originating provided that the value of thenon-originating artides does not exceed 15 per cent of the ex-works price ofthe set. 1.An EUR.lcertificate shall be issued by the customs authorities of the exporting Statewhen the goods to which it relätes are exported. It shall be made availableto the exporter as soon as actual exportation has been effected or ensured. 2.The EUR.lcertificate shall be issued by the customs authorities of a State Party to thisAgreement if the goods to be exported can be considered as products originatingin that State within the meaning of Article 1. Prop.1992/93:212 ProtocolB The customs authorities of a State Party to this Agreement may, provided that thegoods to be covered by the EUR.l certificates are in itsterritory, issue EUR.l certificates under the conditions laid down in this Protocol if the goods to be exported can be considered as products originating in a State Party to this Agreement within the meaning of Article 2. In such cases, the issue of the EUR.l certificates issubject to the presentation of the evidence of origin issued or made out previously. An EUR.l certificate nay be issued only where itcan serve as the documentary evidencerequired for the purpose of implementing the preferential treatment provided for in this Agreement. The date of issue of theEUR.l certificate must be indicated in the box on the EUR.l certificate reservedfor the customsauthorities. In exceptional circumstances an EUR.l certificatemay also be issued after exportation ofthe goods to which it relätes if it was not issued at the time of exportation becauseof errors, invduntary omissions or special circumstances. The customs authoritiesmay issue an EUR.l certificate retrospectively onlyafter verifying that the particulars supplied in the exporter's applicationagree with those on thecorresponding document. EUR.l certificatesissued retrospectively must be endorsed with one of the following phrases: "ISSUEDRETROSPECTIVELY", "ANNETTU JÄLKIKÄTEEN, "DELIVRE A POSTERIORI", "NACHTRXGLICH AUSGESTELLT"," ÖTGEFID EFTIR Ä", "RILASCIATO A POSTERIORI","UTSTEDT SENERE", "UTFÄRDAT I EFTERHAND", 'MaÄMeHBP.OMeiCTBUe" In the event of the theft, loss or destruction ofan EUR.l certificate, the exporter nay apply to the customs authorities which issued it for a duplicate to be nade out on the basis of the export documents in their possession. The duplicate issued in this way nust be endorsed with one of the following words: "DUPLICATE", "KAKSOISKAPPALE", "DUPLICATA", "DUPLIKAT", "EFTIRRIT","DUPLICATO", The duplicate, whichnust bear the date of issue of the original EUR.l certificate, shall takeeffect as from that date. The endorsements referred to in paragraph 5 and 6 shall be inserted in the"Remarks" box on the EUR.l certificate. 1992/93:212 ProtocolB It shall always bepossible to replace one or more EUR.l certificates by one or nore EUR.lcertificates, provided that this is done at the customs office where the goods are located. For the purpose ofverifying whether the conditions stated in paragraphs 2 and 3 have been met,the customs authorities shall have the right to call for any documentaryevidence or to carry out any check which they consider appropriate. 10.The provisions of paragraph 2 to 9 above shall apply, mutatismutandis, to the evidence oforigin nade out by approved exporters underthe conditions set out in Article 13. An EUR.l certificateshall be issued only on application having been nade in writing by the exporteror, underthe exporter's responsibility, by his authorized representative, on theform of which a specimen is given in to this Protocol, which shall becompleted in accordancewith this Protocol. It shall be the responsibilityof the customs authorities of the exporting State to ensure that the formreferred to in paragraph 1 is properly completed. In particular, they shallcheck whether the box reserved for the description of the goods has beencompleted in such a as to exclude any possibility of fraudulentadditions. To this end, the description of the goods must be given without leavingany blank lines. vniere the box is not completely filled a horizontal line mustbe drawn below the last line of the description, the empty space being crossed through. Since the EUR.lcertificate constitutes the documentary evidence for the application of the preferential tariff andquota arrangements laid down in the Agreement, it shall be the responsibilityof the customs authorities of the exporting State to take any steps necessary to verify theorigin of the goods and to check theother statements on the certificate. When an EUR.lcertificate is issued within the meaning of paragraph 5 of Article 9 aftergoods to which it relätes have actually been exported, the exporter nust in the application referred to in paragraph 1: indicate the place and date of exportation of the goods to which the EUR1 certificate relätes 1992/93:212 ProtocolB certify that no EUR. 1 certificate was issued at thetime of exportation of the goods in question and state the reasons. 5, Applications for EUR.l certificates and the evidenceoforigin referred to in the second sub-paragraph of paragraph 3 of Artide9, upon presentation of which new EUR.l certificates are issued, must be preserved for at least two years by thecustoms authorities of the exporting State. EUR.l certificatesshall be made out on the form of which a specimen is given in to thisProtocol. This form shall be printed in one or more of the official languages of the StatesParties to this Agreement or in English. EUR.l certificates shall be made outin one of those languages and in accordance with the provisions of the domesticlaw of the exporting State; if they are handwritten, they shall be completed inink in capital letters. The EUR.l certificateshall be 210 x 297 millimetres. A tolerance of up to plus 8 millimetres or minus 5millimetres in the length may be allowed. The paper used shall be white-sizedwriting paper not containing mechanical pulp and weighing not less than 25 grammes persquaremetre. It shall have a printed green guilloche pattern backgroundmaking any falsification by mechanical or chemical means apparent to the eye. The States Parties tothis Agreement may reserve the right to print the EXJR.l certificates themselves or mayhavethem printed by printers approved by them. In the latter case, each EUR.lcertificate must include a reference to such approval. Each EUR.l certificatemust bearthe name and address of the printer or a mark by which the printer can beidentified. It shall also bear a serial number, whether or not printed, by whichit can be identified. 1 certificate must be submitted, within fourmonthsof the date of issue by the customs authorities of the exporting State, tothe customs authorities of the importing State where the goods are entered, inaccordance with the procedures laid down by that State. The said authorities may requirea translation of a certificate. They nay also require the import dedaration to be accompanied by astatement from the importer to the effect 1992/93:212 ProtocolB that the goods meet the conditions required for the implementation of the Agreement. Without prejudice toparagraph 5 of Article 5, where, at the request of the person dedaring the goods at customs, a dismantledor non-assembled article falling within Chapter 84 or 85 of the HarmonizedSystem is imported by instalments under the conditions laid down by the competentauthorities, it shall be considered to be a singie article and an EUR.lcertificate may be submitted for the whole article upon importation of thefirst instalment. An EUR.l certificatewhich is submitted to the customs authorities of the importing State after thefinal date for presentation specified in paragraph 1 may be accepted for the purposeof applying preferential treatment, where the failure to submit the certificateby the final date set is due to forcemajeure or exceptional circiunstances. In other cases of belated presentation, the customsauthorities of the importing State may accept the EUR.l certificates where thegoods have been submitted to them beforethe said final date. The discovery of slight discrepancies between the statements made in the EUR.lcertificate and those made in the documents submitted to thecustoms office for the purpose of carrying out the formalities for importing the goods shall not ipso facto render the certificate null and void, provided it is duly established thatthe certificate corresponds to the goods. EUR.l certificates shallbe preserved by the customs authorities of the importing State in accordancewith the rules in forcein that State. Proof that theconditions set out in Article 7 have been met shall be provided by submissionto the customs authorities of the importing State of either: (a) a singie supportingtransport document, nade out in the exporting State, under the cover of which the transit country hasbeen crossed; or: (b) a certificate issued bythe custons authorities ofthe transit country containing: an exact description of the goods, the date of unloading and reloading of the goods and, whereapplicable, the names of theships. 1992/93:212 ProtocolB - certified proof of the conditions under which the goods have stayed in the transit country; (c) or, failing these, any substantiating documents. Notwithstandingparagrahps 1 to 7 of Article 9 and paragraphs 1, 4, and 5 of Article 10, asinplified procedure for the issue of the documentation relating to the evidence of originshall be applicable under the terms of the provisions set out below. The customs authoritiesin the exporting State may authorize an exporter, hereinafter referred to as"approved exporter", who makes frequent shipments for which EUR.lcertificates may be issued, and who offers to the satisfaction of the customsauthorities all guarantees necessary to verify the originating status of thegoods, not to submit to the customs office in the exporting State at the timeof export either the goods or the application for an EUR.l certificate relatingto those goods, for the purpose of obtaining an EUR.l certificate under theconditions laid down in paragraphs 1 to 4 of Article 9. In addition, the customsauthorities may authorize an approved exporter to draw up EUR.l certificates, validfor a maximum period of one year from the date of issue, hereinafter referredto as "LT certificates". The authorization shall be granted onlywhere the originating status of the goods to be exported is expected to remain unchanged for the periodof vaiidity of the LT certificate. If any goods are no longer covered by the LTcertificate, the approved exporter shall immediately inform the customs authorities who gave the authorization. Where the simplified procedure applies, the customs authorities of theexporting State may prescribe the use of EUR.l certificates bearing adistinctive sign by which they maybe identified. The authorization referred to in paragraphs 2 and3 shall stipulate, at the choice of thecustoms authorities, that Box 11, "Customsendorsement", of the EUR.l certificate must: (a) either be endorsedbeforehand with the stamp of the competent customs office of the exporting State and thehandwritten or non-handwritten signature of an official of that office; or (b) be endorsed by theapproved exporter with a special stamp which has been approved by the 283 1992/93:212 ProtocolB customs authorities of the exporting State and corresponds to thespecimen given in to this Protocol; this stamp may be preprinted on the form. Box 11, "Customs endorsement", of the EUR.lcertificate shall be completed if necessary by the approved exporter. In the cases referred to in paragraph 4 (a), oneof the following phrases shall beentered in Box 7, "Remarks", of the EUR.l certificate:"Simplified procedure", "Yksinkertaistettu menettely", "Procedure simplifiée", "VereinfachtesVerfahren", "Einföldud afgreidsla", "Procedure semplificata", "Forenklet prosedyre", "Förenklad procedur",'cnpoCTewa npcueaypa". The approved exporter shallif necessary indicate in Box 13, "Request for verification", the name and address of the customs authority competent toverify the EUR.l certificate. In the case referred to in paragraph 3, theapproved exporter shall also enter in box 7 of the EUR.l certificate one of the following phrases: "LT certificate valid until ...","LT-todistus voimassa ... saakka", "certificat LTvalable jusgu'au ...", "LT-Zertifikat giiltig bis ...", "LT-sklrteinigildir til ...", "certificato LT'valido fino a ...","LT-sertifikat gyldig til ...", "LT-certifikat giltigt till...", "LTcepTnOMKaT ea/iMAeH äo..." (date indicated in numerals), and a reference to the authorization under which therelevant LT certificate has been issued. The approved exporter shall not be required to refer inBox 8and Box 9 of the LT certificate to the marks and numbers and number and kind ofpackages and the gross weight (kg) or other measures (litres, m3, etc). Box 8 must,however, contain a description and designation of the goods which issufficiently precise to allow for their Identification. Notwithstanding paragraphs l and 3 of Article 12,the LT certificate nust be submitted tothe custons office of import at or before the first importation of any goods to which it relätes. When the importercarries out the customsclearance at several customs offices in the State ofimportation, the customs authorities may request him to producea copy of the LT certificate to all of those offices. 1992/93:212 ProtocolB Where an LT certificate bas been submitted to the customs authorities, theevidence of the originating status of the imported goods shall, during thevaiidity of the LT certificate, be given by invoices which satisfy thefollowing conditions: (a) when an invoice indudes both goodsoriginating in a State Party to this Agreement and non-originating goods, theexporter shall distinguish clearly between these two categories; (b) the exporter shall state on each invoicethe number of the LT certificate which covers the goods and the date of expiry of the certificate and the name(s) of the country or countries in which the goods originate. Thestatement on the invoice made by the exporter of the number of the LTcertificate with the indication of the country of origin shall constitute adedaration that the goods fulfil the conditions laid down in this Protocol forthe acquisition of preferential origin status in trade between the StatesParties to this Agreement. Thecustoms authorities of the exporting State may require that the entries, which,under the above provisions, must appear on the invoice, be supported by thenanuscript signature followed by the name of the signatory in clear script; (c) the description and the designation of thegoods on the invoice shall be in sufficient detail to show clearly that the goods are also listed on the LT certificate to which the invoice refers; (d) the invoices can be made out only for thegoods exported during the period of vaiidity of the relevant LT certificate. They may however be produced at the import customs office within four months of the date of their being nade out by the exporter. In the franework of the sinplified procedures, invoices which satisfy theconditions of this Article nay be nade out and/or transmitted using télécommunicationsor electronic data processing methods. Such invoices shall be accepted by thecustoms of the importing Staté as evidence of the originating status of thegoods imported in accordance with the procedures laid down by the customsauthorities there. Prop.1992/93:212 Protocol B 10.Should the customs authorities of the exporting State identify that acertificate and/or invoice issued under the provisions of thisArticle is invalid in relation to any goods supplied, they shall immediatelynotify the customs authorities of the importing State of the facts. 11.The customs authorities may authorize an approved exporter to make outinvoices bearing the dedaration given in to this Protocol inplace of EUR.l certificates. The dedaration made by the approved exporter on the invoice shall be madeout in one of the official languages of the States Parties to this Agreement orin English. It shall be signed in manuscript and must either: (a) have a reference to theapproved exporter's authorizationnumber, or (b) be endorsed by theapproved exporter with the special stamp referred to in paragraph 4 (b) which has been approvedby the customs authorities of the exporting State. This stamp may be preprinted on the invoice. However, the customs authorities in the exporting State may authorize an approved exporter not to sign the statement in paragraph 8 (b) or thededaration referred to in paragraph 11 given on theinvoice, when such invoices are made out and/or transmitted usingtélécommunications or electronic dataprocessing methods. The said customs authorities shall lay down conditionsfor theimplementation of this paragraph, including, if they so require, a writtenundertaking from the approved exporter, that he accepts full responsibility forsuch statement and dedaration as if they had in fact been signed in manuscript by him. In the authorizations referred to in paragraphs2, 3 and 11 the customs authorities shallspecify in particular: (a) the conditions underwhich the applications for EUR.l certificates or for LT certificates are made or under which the dedaration conceming the origin of the goods is nade on the invoice; (b) the conditions underwhich these applications, as well as a copy of the invoices referring to an LT certificate and of theinvoices bearing the exporter's dedaration, are kept for at least two years. In the case ofLT certificates or invoices referring to an LT certificate, this period shallbegin from the date of expiry of vaiidity of the LT certificate. 1992/93:212 ProtocolB shall also apply to the EUR.1 certificates or LTcertificates and the invoices referring to an LT certificate, as well as toinvoices bearing the exporter's dedaration, having served as the basis for the issue ofother evidence of origin, used under the conditions laid down in the second sub-paragraph ofparagraph 3 of Article 9. 14.The customs authorities in the exporting State may declare certaincategories of goods ineligible for the special treatment provided for inparagraphs 2, 3 and 11. 15.The customs authorities shall refuse the authorizations referred to inparagraphs 2, 3 and 11 to exporters who do not offer all the guarantees which they consider necessary. The customs authorities may withdraw the authorizationsat anytime. They must do so where the conditions of approval are no longer satisfiedor the approved exporter no longer offersthose guarantees. 16.The approved exporter nay be required to inform the customsauthorities, in accordance with the rules which they lay down, of goods to bedispatched by him, so that the competent customs office may make any verification itthinksnecessary before the dispatch of the goods. 17.The provisions of this Article shall not prejudice application of therules of the States Parties to this Agreement on customs formalities and theuse of customs documents. The dedaration referred to in paragraph 1 (c) of Article8 shallbe made out by the exporter in the form given in to this Protocol in oneof the official languages of the States Parties to this Agreement or in English. It shall be typed orstamped and signed by hand. The exportermust keep a copy of the invoice bearing the said dedaration for at leasttwo years. The exporter or his representative shall submit withhis request for an EUR.l certificate any appropriate supporting documentproving that the goods to be exported gualify for the issue of an EUR.l certificate.