prop · GG03146 · 1992-12-31 00:00:00 — (b) be endorsed by the approved exporter with a specialstamp vhich has been approved by the customs authorities of the exporting Stateand corresponds to the specimen given in to this Protocol; this stampnay be preprinted on the fom. Box 11, 'Customs endorsement', of the EUR.l certificateshall be completed if necessary by the approved exporter. 5.In thecases referred to ln paragraph 4 (a), one of the following phrases shall beentered in box 7, "Remarks", of the EUR.l certificate:"Simplified procedure", "Yksinkertaistettu menettely","Procedure simplifiée","Vereinfachtes Verfahren", "Einföldud afgreidsla","Procedura semplificata", "Forenklet prosedyre", "Förenklad procedur, "Uproszczonaprocedura",. "Zjednodusené rizeni", Zjedodusené konanie", "EgyszerUsItett elj&rås". The approved exportershall if necessary indicate in Box 13, "Request for verification",the name and address of the customs authority competent to verify the EUR.lcertificate. 6.In thecase referred to in paragraph 3, the approved exporter shall also enter in box7 of the EUR.l certificate one of the following phrases: "LT certificate valid until ...","LT-todistus voimassa ... saakka", "certificat LT valablejusqu'au ...", "LT-Certificat giiltig bis ...","LT-sklrteini gildir til ...", "certificato LT valido fino al...", "LT-sertifikat gyldig til ...", "LT-certifikatgiltigt till ...", "Swiadectwc LT vazne do ...", "LTosvSdcenl platné do ...", "LT osvedJfenieplatné do ...", "LTbizonyltviny érvényes ... -ig", (date Indicated in numerals), and a reference to the authorization under vhich therelevant LT certificate has been issued. The approved exporter shall not be required to refer inBox 8 and Box 9 of the LT certificate to the marks and numbers and number andkind of packages and the gross veight (kg) or other measure (litres, m3, etc). Box 8 nust, however, contain a description and désignation of the goods vhich issufficiently precise to allow for their Identification. Prop.1992/93:146 ProtocolB Notvithstanding paragraphs 1 to 3 of Article 12, theLT certificate must be submitted to the customs office of import at or beforethe first importation of any goods to vhich it relätes. When the importer outthe customs clearance at several customs offices in the State of importation,the customs authorities may request him to produce a copy of the LT certificateto all of those offices. Where an LT certificate has been submitted to thecustoms authorities, the evidence of the originating status of the importedgoods shall, during the validity of the LT certificate, be given by invoicesvhich satisfy the folloving conditions: (a)vhen aninvoice indudes both goods originating in a state Party to this Agreement, inthe CSFR or in and non-originating goods, the exporter shalldistinguish clearly between these two categories; (b)theexporter shall state on each invoice the number of the LT certificate whichcovers the goods and the date of expiry of the certificate and the name(s) ofthe country or countries in which the goods originate. The statement on the invoice made by the exporter of thenumber of the LT certificate with the indication of the country of origin shallconstitute a declaration that the goods fulfil the conditions laid down in thisProtocol for the acquisition of preferential origin status in trade between theStates Parties to this Agreement. The customs authorities of the exporting State may requirethat the entries, which, under the above provisions, must appear on theinvoice, be supported by the manuscript signature followed by the name of thesignatory in clear script; (c) the description and the désignation of the goods on the invoice shall be in sufficient detail to show clearly that the goods are also listed on the LT certificate to vhich the invoice refers; (d) the invoices can be nade out only for the goods exported during the period of validity of the relevant LT certificate. They nay, hovever, be produced at the import customs office vithin four months of the date of their being made out by the exporter. 1992/93:146 ProtocolB In the framework of the simplified procedures,invoices which satisfy the conditions of this Article may be made out and/ortransmitted using telecommunications or eleetronie data processing methods. Such invoices shall be accepted by the customs of the importing State asevidence of the originating status of the goods Imported in accordance vith theprocedures laid dovn by the customs authorities there. Should the customs authorities of the exporting Stateidentify that a certificate 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. The customs authorities may authorize an approved exporterto make out invoices bearing the declaration given in to this Protocol in place of EUR.lcertifieates. The declaration made by the approved exporter on theinvoice shall be made out in one of the official languages of the StatesParties to this Agreement, of the CSFR or or in English. It shall besigned in manuscript and must either: (a)have areference to the approved exporter's authorization number, or (b)beendorsed by the approved exporter with the special stamp referred to in paragraph4 (b) which has been approved by the customs authorities of the exportingState. This stamp may be preprinted on the invoice. However, the customs authorities in the exportingState may authorize an approved exporter not to sign the statement in paragraph8 (b) or the declaration referred to in paragraph 11 given on the invoice, vhensuch invoices are made out and/or transmitted using telecommunications oreleetronie data processing methods. The said customs authorities shall lay down conditions forthe implementation of this paragraph, including, if they so require, a vrittenundertaking from the approved exporter, that he accepts full responsibility forsuch statement and declaration as if they had in fact been signed in manuscriptby hin. 1992/93:146 ProtocolB In the authorizations referred to in paragraphs 2, 3and 11 the customs authorities shall speeify in particular: (a)theconditions under vhich the applications for EUR.l certifieates or for LTcertifieates are made or under vhich the declaration concerning the origin ofgoods is made on the invoice; (b)theconditions under vhich these applications, as vell as a copy of the invoicesreferring to an LT certificate and of the invoices bearing the exporter'sdeclaration, are kept for at least tvo years. In the case of LT certifieatesor invoices referring to an LT certificate, this period shall begin frön the date of expiry of validity ofthe LT certificate. These provisions shall also apply to the EUR.lcertifieates or LT certifieates and the invoices referring to an LTcertificate, as vell as to invoices bearing the exporter's declaration, havingserved as the basis for the issue of other evidence of origin, used under theconditions laid down in the second sub-paragraph of paragraph 3 of Article 9. The customs authorities in the exporting State maydeclare certain categories of goods ineligible for the special treatmentprovided for in paragraphs 2, 3 and 11. The customs authorities shall refuse theauthorizations referred to in paragraphs 2, 3 and 11 to exporters who do notoffer all the guarantees whieh they consider necessary. The custons authorities may withdraw the authorizations atany time. They must do so where the conditions of approval are no longersatisfied or the approved exporter no longer offers those guarantees. The approved exporter may be required to inform thecustoms authorities, in accordance with the rules whieh they lay down, of goodsto be dispatched by hin, so that the conpetent custons office nay nake anyverification it thinks necessary before the dispatch of the goods. The provisions of this Article shall not prejudiceapplication of the rules of the States Parties to this Agreenent on customsformalities and the use of customs documents. 13 1992/93. Prop.1992/93:146 Protocol B The declaration referred to in paragraph 1 (c) of Article8 shall be nade out by the exporter in the form given in to this Protocol in one of theofficial languages of the States Parties to this Agreement, of the CSFR orHungary or in English. It shall be typed or stamped and signed by hand. Theexporter must keep a copy of the invoice bearing the said declaration for atleast two years. The exporter or his representative shall submitwith his request for an EUR.l certificate any appropriate supporting document proving that the goods to be exported qualify for the issue of an EUR.l certificate. He shall undertake to submit at the request of the appropriateauthorities, any supplementary evidence they may require for the purpose ofestablishing the correctness of the originating status of the goods eligiblefor preferential treatment and shall undertake to agree to any inspection ofhis accounts and to any check on the processes of the obtaining of the abovegoods, carried out by the said authorities. 2.Exportersmust keep for at least two years the supporting documents referred to inparagraph 1. 3.Theprovisions of paragraphs 1 and 2 shall apply mutatis mutandis in the case ofthe use of the procedures laid down in paragraphs 2 and 3 of Article 13 and ofthe dedarations referred to in paragraphs 1 (b) and 1 (c) of Article 8. Goods sent from an or from forexhibition in a country other than a State Party to this Agreement, the CSFR orHungary, and sold after the exhibition for Importation into or into anEFTA State shall benefit on importation from the provisions of this Agreementon condition that the goods meet the requirements of this Protocol entitlingthem to be recognized as originating in an or in and providedthat it is shown to the satisfaction of the customs authorities that: 1992/93:146 Protocol B (a)anexporter has consigned these goods from an or from to thecountry in which the exhibition is held and has exhibited them there; (b)thegoods have been sold or otherwise disposed of by that exporter to someone lnPoland or in an EFTA State; (c)thegoods have been consigned during the exhibition or immediately thereafter toPoland or to an in the state in vhich they vere sent for exhibition; (d) the goods have not, since they vereconsigned for exhibition, been used for any purpose other than demonstration at the exhibition. 2.An EUR.lcertificate must be produced to the customs authorities in the normal . The name and address of the exhibition must be indicated thereon. Wherenecessary, additional documentary evidence of the nature of the goods and theconditions under vhich they have been exhibited may be required. 3.Paragraph1 shall apply to any trade, industrial, agricultural or erafts exhibition, fairor similar public show or display which is not organized for private purposesin shops or business premises with a view to the sale of foreign goods, andduring whieh the goods remain under customs controi. 1.In orderto ensure the proper application of this Title, the states Parties to thisAgreement shall assist each other through their respective customsadministrations, in checking the authentieity and accuracy of EUR.lcertifieates, including those issued under paragraph 3 of Article 9 and theexporters' declarations made on invoices. 2.TheJoint Committee shall be authorized to take any decisions necessary for themethods of administrative cooperation to be applied in due tlne ln the StatesParties to this Agreement. 3.Thecustoms authorities of the States Parties to this Agreement shall provide eachother, through the EFTA Secretariat, with specimen impressions of stamps usedin their customs offices for the issue of EUR.l certifieates. 1992/93:146 Protocol B 4.Penaltiesshall be imposed on any person who draws up, or causes to be drawn up, adocument whieh contains incorrect particulars for the purpose of obtaining apreferential treatment for goods. 5.TheStates Parties to this Agreement shall take all necessary steps to ensure thatgoods traded under cover of an EUR.l certificate, vhich in the course oftransport use a free zone situated in their territory, are not substituted byother goods and that they do not undergo handling other than normal operationsdesigned to prevent their deterioration. 6.Whenproducts originating in a State Party to this Agreement and imported into afree zone under cover of an EUR.l certificate undergo treatment or processing,the customs authorities concerned must issue a new EUR.l certificate at theexporter's request if the treatment or processing undergone is in conformitywith the provisions of this Protocol. 1.Subsequentverifications of Eini.l certifieates and of exporters' dedarations made oninvoices shall be carried out at random or whenever the customs authorities ofthe importing State have reasonable doubt as to the authentieity of the documentor the accuracy of the information regarding the true origin of the goods inquestion. 2.For thepurposes of implementing the provisions of paragraph 1, the customs authoritiesof the importing State shall return the EUR.l certificate and the invoice, if ithas been submitted, or the invoice referring to an LT certificate, or theinvoice bearing the exporter'8 declaration or a copy of those documents, to thecustoms authorities of the exporting State, giving where appropriate, thereasons of substance or forn for an inquiry. The custons authorities shall forward, in support of therequest for a posteriori verification, any documents and Information that havebeen obtained suggesting that the particulars given on the EUR.l certificate orthe invoice are inaccurate. Prop.1992/93:146 ProtocolB If the customs authorities of the importing State decideto suspend the provisions of the Agreement while awaiting the results of theverification, they shall offer to release the goods to the importer subject toany precautionary neasures judged necessary. The customs authorities of the importing State shallbe informed of the results of the verification as soon as possible. Theseresults must be sueh as to nake it possible to detemine whether the docunentsreturned under paragraph 2 apply to the goods actually exported, and whetherthese goods can, in fact, qualify for application of the preferentialarrangements. Where such disputes cannot be settied betveen the custonsauthorities of the importing State and those of the exporting State or vherethey raise a question as to the interpretation of this Protocol they shall besubmitted to the Sub-Committee on customs and origin matters referred to inArtiele 26. The decisions shall be taken by . For the purpose of the subsequent verification of EUR.lcertifieates, the customs authorities of the exporting State must keep theexport documents, or copies of EUR.l certifieates used in place thereof, for atleast two years. The States Parties to this Agreement shall each take thesteps necessary to implement this Protocol. The Annexes to this Protocol shall form an integral partthereof. 1992/93:146 ProtocolB Goods vhich conform to the provisions of Title I and vhichon the date of entry into force of the Agreement are either being transportedor are being held in a State Party to this Agreement in temporary storage, inbonded varehouses or in free zones, may be accepted as originating productssubject to the submission - vithin four months from that date - to the customsauthorities of the importing State of evidence of origin, drawn upretrospectively, and of any documents that provide supporting evidence of theconditions of transport. The States Parties to this Agreement undertake tointroduce measures necessary to ensure that the EUR.l certifieates which theircustoms authorities are authorized to issue in pursuance of this Agreement areissued under the conditions laid down by this Agreement. They also undertaketo provide the administrative co-operation necessary for this purpose, inparticular to check on the itinerary of goods traded under this Agreement andthe places in whieh they have been held. 1.Withoutprejudice to the provisions of Protocol A, products which are of the kind towhieh the Agreement applies, and which are used in the manufacture of productsfor which an Eira.l certificate, an LT certificate or the invoices referring tothe LT certificate, or an invoice bearing the exporter's declaration are issuedor completed, can only be the subject of drawback of customs duty or benefitfrom an exemption of customs duty of whatever kind vhen products originating ina State Party to this Agreement, in the CSFR or in , are concerned. 2.In thisArticle, the term "customs duty" also means charges having an effectequivalent to customs duty. 1992/93:146 ProtocolB Where, by virtue of this Agreement, Imports into an are to be treated differently from imports covered by the EFTA Convention, the treatment provided for by this Agreement shall be applied to all products vhich are accompanied by evidence of origin referred to ln paragraph 1 of Artiele 8, Issued or made out in , or by any such evidence of origin issued in an and bearing the expression "Trade". An exporter in an or his representative Shall enter the expression "Trade" on the evidence of origin in trade betveen the EFTA States in cases vhere products have obtained their originating status by virtue of this Agreement by use of materials originating in , the CSFR or in . Notwithstanding the provisions of paragraph 1,products originating in an which are re-exported from , shall benefit at import into an from treatment equal to that whieh they would have received, had they been sent directly from one to another. The products must be in the same state or have undergone no working or processing in going beyond that referred to in paragraph 5 of Article 5. This treatment vill be granted only upon submission to the customs authorities of the importing of an EUR.l certificate issued by the appropriate customs office in , in vhich the expression "Application Artiele 24.3" has been Inserted and authenticated by the stamp of the said office. 1.Originatingproducts vithin the meaning of this Protocol shall, on importation into Polandbenefit from the Agreement also upon submission of an EtJR.l certificate issuedby a customs office in the CSFR or in in vhich the expression"Application Article 25" has been inserted and authenticated by thestamp of the said office. 2.Whenproducts, previously imported into accompanied by evidence of originreferred to in paragraph 1 of Article 8, issued or nade out ln an ,are re-exported to the CSFR or to , undertake to issueEUR.l certifieates vith the expression "Application Article 25",provided that the products are re-exported in the same state or have undergoneno vorking or processing in going beyond that referred to in paragraph 5of Article 5. Prop.1992/93:146 ProtocolB A Sub-Committee on customs and origin matters shall be setup under in accordance vith paragraph 5 of Article 28 ofthe Agreement charged vith carrying out administrative co-operation vith a vievto ensuring a practical, correct and uniform application of this Protocol asvell as a eontinuous information and consultation process between experts. It shall be composed of experts from the States Parties tothe Agreement responsible for questions related to customs and origin natters. For the purpose of implementing sub-paragraph (b) (ii) or(iii) of paragraph 1 of Artiele 1, any product originating in a State Party tothis Agreement shall, on exportation to another State Party to this Agreement,be treated as a non-originating product during the period or periods in whichthe last-mentioned State Party to this Agreement applies the rate of dutyapplicable to third countries or any corresponding safeguard measure to suchproducts in accordance with this Agreement. PROTOCOL B EXPLANATORY NOTES Note 1 - Article 1 The term "State Party to this Agreement" shallalso cover the territorial waters of this state. operating on the high seas, Including factoryships, on whieh the fish eaught is worked or processed shall be considered aspart of the territory of the State Party to this Agreement to which they belongprovided that they satisfy the conditions set out in Explanatory Note 4. Note 2 - Articles 1, 2 and 4 The conditions set out in Artiele 1 relative to theacquisition of originating status must be fulfilled without interruption in aState Party to this Agreement except as provided for in Article 2. If originating products exported from a State Party tothis Agreement to another country are returned, except as provided for inArticle 2, they must be considered as non-originating unless it can bedemonstrated to the satisfaction of the customs authorities that: the goods returned are the same goods as those exported,and they have not undergone any operations beyond thatnecessary to preserve them in good condition while in that country. Note 3 - Articles 1 and 2 In order to detemine whether goods are originatingproducts it shall not be necessary to establish whether the power and fuel,plant and equipment, and and tools used to obtain sueh goods originatein third countries or not. Note 4 - Sub-paragraph (f) of Article 4 The term "its " shall apply only tovessels: (a) which are registered or recorded in a State Party tothis Agreement; (b)whichsail under the flag of a State Party to this Agreement; (c)vhichare at least 50 per cent ovned by nationals of a State Party to this Agreementor by a company vith its head office ln such a State, of vhich the manager ormanagers, chairman of the board of directors or of the supervisory board, andthe najority of the nembers of such boards are nationals of a State Party tothis Agreement and of vhich, in addition, in the case of partnerships orlimited companies, at least half of the capital belongs to such a State or topublie bodies or nationals of such a State; (d) of vhich the captain and officers are all nationals of a State Party to this Agreement; (e) of vhich at least 75 per cent of the crew are nationals of a state Pary to this Agreement. Note 5 - Artides 4 and 5 The unit of qualification for the application ofthe origin rules shall be the particular product which is considered as the basic unit when determining classifieation using the Nomenclature of the . In the case of sets of products vhich are classified by virtue of General 3, the unit of qualification shall be determined in respect of each item in the set; this also applies to the sets of heading Nos 6308, 8206 and 9605. Accordingly, it follows that: - when a product composed of a group or assembly ofarticles is classified under the terms of the within a singleheading, the vhole constitutes the unit of qualification, vhen a consignment consists of a number of Identicalproducts classified vithin the same heading of the Harmonized Systen, eachproduct nust be taken Individually vhen applying the origin rules. Where, under General 5 of the HamonizedSysten, packing is included vith the product for classifieation purposes, it shall be included for purposes of deternining origin. Note 5a - Sub-paragraph (h) of Article 4 In the case of used tyres, the tem "used artides coUectedthere, fit only for the recovery of rav materials" does not only coverused tyres fit only for the recovery of rav materials but also used tyres fitonly for retreading or for use as väste. Note 6 - Paragraph 2 of Article 5 The Introduetory Notes to also apply vhere appropriateto all products nanufactured using non-originating materials even if they arenot subject to a specific condition contained in the List in but are subject instead to thechange of heading rule set out in paragraph 2 of Artiele 5. Note 7 - Artiele 6 "Ex-works price" shall mean the price paid tothe manufacturer in whose undertaking the last working or processing is carriedout, provided the price includes the value of all the products used inmanufacture.