prop · GF03142 · 1992-01-01 00:00:00 — and a reference to the authorization under which the relevant LT certificate has been issued. The approved exporter shall not be required to refer in Box 8 and Box 9 of the LT certificate to the marks and numbers and number and kind of packages and the gross weight (kg) or other measure (litres, m3, etc.). Box 8 must, however, contain a description and designation of the goods which is sufficiently precise to allow for their identification. Notwithstanding paragraphs 1 to 3 of Article 12, the LT certificate must be submitted to the customs office of import at or before the first importation of any goods to which it relates. When the importer out the customs clearance at several customs offices in the State of importation, the customs authorities may request him to produce a copy of the LT certificate to all of those offices. Where an LT certificate has been submitted to the customs authorities, the evidence of the originating status of the imported goods shall, during the validity of the LT certificate, be given by invoices which satisfy the following conditions: (a) when an invoice includes both goods originating in , , Estonia or and non-originating goods, the exporter shall distinguish clearly between these two categories; (b) the exporter shall state on each invoice the 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. The statement on the invoice made by the exporter of the number of the LT certificate with the indication of the country of origin shall constitute a declaration that the goods fulfil the conditions laid down in this Protocol for the acquisition of preferential origin status in trade between the States Parties to this Agreement. The customs authorities of the exporting state may require that the entries, which, under the above provisions, must appear on the invoice, be supported by the manuscript signature followed by the name of the signatory in clear script; (c) the description and the designation 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 which the invoice refers; (d) the invoices can be made out only for the goods exported during the period of validity of the relevant LT certificate. They may, however, be produced at the import customs office within four months of the date of their being made out by the exporter. In the framework of the simplified procedures, invoices which satisfy the conditions of this Article may be made out and/or transmitted using telecommunications or electronic data processing methods. Such invoices shall be accepted by the customs of the importing State as evidence of the originating status of the goods imported in accordance with the procedures laid down by the customs authorities there. Should the customs authorities of the exporting State identify that a certificate and/or invoice issued under the provisions of this Article is invalid in relation to any goods supplied, they shall immediately notify the customs authorities of the importing State of the facts. The customs authorities may authorize an approved exporter to make out invoices bearing the declaration given in to this Protocol in place of EUR.1 certificates. The declaration made by the approved exporter on the invoice shall be made out in one of the official languages of the Parties to this Agreement or in English. It shall be signed in manuscript and must either: (a) have a reference to the approved exporter''''s authorization number, or (b) be endorsed by the approved exporter with the special stamp referred to in paragraph 4 (b) which has been approved by 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 the declaration referred to in paragraph 11 given on the invoice, when such invoices are made out and/or transmitted using telecommunication or electronic data processing methods. The said customs authorities shall lay down conditions for the implementation of this paragraph, including, if they so require, a written undertaking from the approved exporter, that he accepts full responsibility for such statement and declaration as if they had in fact been signed in manuscript by him. In the authorization referred to in paragraphs 2, 3 and 11 the customs authorities shall specify in particular: (a) the conditions under which the application for EUR.1 certificates or for LT certificates are made or under which the declaration concerning the origin of goods is made on the invoice; (b) the conditions under which these applications, as well as a copy of the invoices referring to an LT certificate and of the invoices bearing the exporter''''s declaration, are kept for at least two years. In the case of LT certificates or invoices referring to an LT certificate, this period shall begin from the date of expiry of validity of the LT certificate. These provisions shall also apply to the EUR. 1 certificates or LT certificates and the invoices referring to an LT certificate, as well as to invoices bearing the exporter''''s declaration, having served as the basis for the issue of other evidence of origin, used under the conditions laid down in the second sub-paragraph of paragraph 3 of Article 9. The customs authorities in the exporting State may declare certain categories of goods ineligible for the special treatment provided for in paragraphs 2, 3 and 11. The customs authorities shall refuse the authorization referred to in paragraphs 2, 3 and 11 to exporters who do not offer all the guarantees which they consider necessary. The customs authorities may withdraw the authorizations at any time. They must do so where the conditions of approval are no longer satisfied or the approved exporter no longer offers those guarantees. The approved exporter may be required to inform the customs authorities, in accordance with the rules which they lay down, of goods to be dispatched by him, so that the competent customs office may make any verification it thinks necessary before the dispatch of the goods. The provisions of this Article shall not prejudice application of the rules of the States Parties to this Agreement on customs formalities and the use of customs documents. The declaration referred to in paragraph 1 (c) of Article 8 shall be made out by the exporter in the form given in to this Protocol in one of the official languages of the States Parties to this Agreement or in English. It shall be typed or stamped and signed by hand. The exporter must keep a copy of the invoice bearing the said declaration for at least two years. The exporter or his representative shall submit with his request for an EUR.1 certificate any appropriate supporting document proving that the goods to be exported qualify for the issue of an EUR.1 certificate. He shall undertake to submit at the request of the appropriate authorities, any supplementary evidence they may require for the purpose of establishing the correctness of the originating status of the goods eligible for preferential treatment and shall undertake to agree to any inspection of his accounts and to any check on the processes of the obtaining of the above goods, carried out by the said authorities. Exporters must keep for at least two years the supporting documents referred to in paragraph 1. The provisions of paragraphs 1 and 2 shall apply mutatis mutandis in the case of the use of the procedures laid down in paragraphs 2 and 3 of Article 13 and of the declarations referred to in paragraphs 1 (b) and 1 (c) of Article 8. Goods sent from or for exhibition in a country other than , , Estonia or and sold after the exhibition for importation into or benefit on importation from the provisions of this Agreement on condition that the goods meet the requirements of this Protocol entitling them to be recognized as originating in or and provided that it is shown to the satisfaction of the customs authorities that: (a) an exporter has consigned these goods from or from to the country in which the exhibition is held and has exhibited them there; (b) the goods have been sold or otherwise disposed of by that exporter to someone in or ; (c) the goods have been consigned during the exhibition or immediately thereafter to or in the state in which they were sent for exhibition; (d) the goods have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. An EUR.1 certificate must be produced to the customs authorities in the normal . The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the goods and the conditions under which they have been exhibited may be required. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organized for private purposes in shops or business premises with a view to the sale of foreign goods, and during which the goods remain under customs control. In order to ensure the proper application of this Title, and assist each other through their respective customs administrations, in checking the authenticity and accuracy of EUR.1 certificates, including those issued under paragraph 3 of Article 9 and the exporters'''' declarations made on invoices. shall be authorized to take any decisions necessary for the methods of administrative cooperation to be applied in due time in and . The customs authorities of and provide each other with specimen impressions of stamps used in their customs offices for the issue of EUR.1 certificates. Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect particulars for the purpose of obtaining a preferential treatment for goods. and take all necessary steps to ensure that goods traded under cover of an EUR.1 certificate, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and that they do not undergo handling other than normal operations designed to prevent their deterioration. When products originating in and and imported into a free zone under cover of an EUR.1 certificate undergo treatment or processing, the customs authorities concerned must issue a new EUR.1 certificate at the exporter''''s request if the treatment or processing undergone is in conformity with the provisions of this Protocol. Subsequent verifications of EUR.1 certificates and of exporters'''' declarations made on invoices shall be carried out at random or whenever the customs authorities of the importing State have reasonable doubt as to the authenticity of the document or the accuracy of the information regarding the true origin of the goods in question. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing State shall return the EUR.1 certificate and the invoice, if it has been submitted, or the invoice referring to an LT certificate, or the invoice bearing the exporter''''s declaration or a copy of those documents, to the customs authorities of the exporting State, giving where appropriate, the reasons of substance or form for an inquiry. The customs authorities shall forward, in support of the request for a posteriori verification, any documents and information that have been obtained suggesting that the particulars given on the EUR.1 certificate or the invoice are inaccurate. If the customs authorities of the importing State decide to suspend the provisions of the Agreement while awaiting the results of the verification, they shall offer to release the goods to the importer subject to any precautionary measures judged necessary. The customs authorities of the importing State shall be informed of the results of the verification as soon as possible. These results must be such as to make it possible to determine whether the documents returned under paragraph 2 apply to the goods actually exported, and whether these goods can, in fact, qualify for application of the preferential arrangements. Where such disputes cannot be settled between the customs authorities of the importing State and those of the exporting State or where they raise a question as to the interpretation of this Protocol they shall be submitted to the Sub-Committee on customs and origin matters referred to in Article 26. The decisions shall be taken by . For the purpose of the subsequent verification of EUR.1 certificates, the customs authorities of the exporting country must keep the export documents, or copies of EUR.1 certificates used in place thereof, for at least two year. and each take the steps necessary to implement this Protocol. The Annexes to this Protocol shall form an integral part thereof. Goods which conform to the provisions of Title I and which on the date of entry into force of the Agreement are either being transported or are being held in or in temporary storage, in bonded warehouses or in free zones, may be accepted as originating products subject to the submission -- within four months from that date -- to the customs authorities of the importing State of an evidence of origin, drawn up retrospectively, and of any documents that provide supporting evidence of the conditions of transport. and undertake to introduce measures necessary to ensure that the EUR.1 certificates which their customs authorities are authorized to issue in pursuance of this Agreement are issued under the conditions laid down by this Agreement. They also undertake to provide the administrative co-operation necessary for this purpose, in particular to check on the itinerary of goods traded under this Agreement and the places in which they have been held. Without prejudice to the provisions of Protocol A, products which are of the kind to which the Agreement applies, and which are used in the manufacture of products for which an EUR.1 certificate, an LT certificate or the invoices referring to the LT certificate, or an invoice bearing the exporter''''s declaration are issued or completed, can only be the subject of drawback of customs duty or benefit from an exemption of customs duty of whatever kind when products originating in , , Estonia or are concerned. In this Article, the term ``customs duty'''''''' also means charges having an effect equivalent to customs duty. (This Protocol does not contain an Article 24) Originating products within the meaning of this Protocol shall, on importation into benefit from the Agreement also upon submission of an EUR.1 certificate issued by a customs office in Estonia or in which the expression ``Application Article 25'''''''' has been inserted and authenticated by the stamp of the said office. When products, previously imported into accompanied by evidence of origin referred to in paragraph 1 of Article 8, issued or made out in , are re- exported to Estonia or to , undertake to issue EUR.1 certificates with the expression ``Application Article 25'''''''', provided that the products are re-exported in the same state or have undergone no working or processing in going beyond that referred to in paragraph 5 of Article 5. A Sub-Committee on customs and origin matters shall be set up under in accordance with paragraph 4 of Article 21 of the Agreement charged with carrying out administrative cooperation with a view to ensuring a practical, correct and uniform application of this Protocol as well as a continuous information and consultation process between experts. It shall be composed of experts from and responsible for questions related to origin rules. For the purpose of implementing sub-paragraph (b) (ii) or (iii) of paragraph 1 of Article 1 any product originating in the territory of or , on exportation to the territory of the other Party to this Agreement, be treated as a non-originating product during the period or periods in which the last-mentioned Party to this Agreement applies the rate of duty applicable to third countries or any corresponding safeguard measure to such products in accordance with this Agreement. 1991/92 142 Protokoll A rörande definitionen av begreppet ''''''''ursprungsvaror'''''''' och formerna för administrativt samarbete Definition av begreppet ''''''''ursprungsvaror'''''''' För tillämpning av detta avtal skall, med förbehåll för bestämmelserna i artikel 2, följande varor anses ha ursprung i eller i : a) varor som är helt framställda i eller i den mening som avses i artikel 4; b) varor som är framställda i eller i med användande av material som inte är helt framställda där, under förutsättning att: iii) sådana material har undergått tillräcklig bearbetning i eller i i den mening som avses i artikel 5, eller att iii) sådana material har ursprung i den andra parten till detta avtal i den mening som avses i detta protokoll, eller att iii) sådana materiel har ursprung i eller vid tillämpning av ursprungsreglerna i frihandelsavtalen mellan å ena sidan och eller å andra sidan, i den mån dessa regler överensstämmer med reglerna i detta protokoll. För varor framställda i får bestämmelserna i punkt 1 (b) iii) tillämpas endast på villkor att det administrativa samarbete mellan , och som är nödvändigt för att tillämpa dessa bestämmelser har upprättats enligt bestämmelserna i detta protokoll. Utan hinder av bestämmelserna i artikel 1 punkt 1 b) ii) och iii) skall varor, som har ursprung i den mening som avses i detta protokoll i eller i eller i eller vid tillämpning av de ursprungsregler som avses i artikel 1 punkt 1 b) iii), och som exporteras från den ena avtalsslutande parten till den andra i oförändrat skick eller efter att i exportlandet ha undergått endast sådan bearbetning eller behandling som avses i artikel 5 punkt 5, behålla sitt ursprung. I de fall när vid tillämpning av punkt 1 har använts varor med ursprung i och i eller i ett eller båda av dessa länder och och/eller och varorna har undergått endast sådan bearbetning eller behandling i exportlandet som avses i artikel 5 punkt 5, bestäms ursprunget av den vara som har det högsta tullvärdet eller, om detta inte är känt och inte kan fastställas, av den vara som har det högsta, tidigaste fastställbara pris som betalats för varorna i det landet. (Detta protokoll innehåller inte någon artikel 3.) Som ''''''''helt framställda'''''''' i eller i enligt artikel 1 punkt 1 a) skall anses a) mineraliska produkter som utvunnits ur dess jord eller havsbotten; b) vegetabiliska produkter som skördats där; c) levande djur, som fötts och uppfötts där; d) produkter som erhållits från levande djur, som uppfötts där; e) produkter från jakt och fiske som utövats där; f) produkter från havsfiske och andra produkter som hämtats ur havet av dess fartyg; g) produkter som framställts ombord på dess ''''''''flytande fabriker'''''''' uteslutande av varor som avses under f); h) brukade artiklar, som tillvaratagits där och som endast kan användas för återvinning av råvaror, i fråga om begagnade däck enligt anmärkning 5 a) i bilaga 1 till detta protokoll; i) avfall som uppkommit vid tillverkningsprocesser som ägt rum där; j) varor som framställts där uteslutande av produkter som avses under a)--i). Uttrycken ''''''''kapitel'''''''' och ''''''''tulltaxenummer'''''''' i detta protokoll skall avse de kapitel och tulltaxenummer (med fyrställig sifferkod), som används i den nomenklatur som ''''''''systemet för harmoniserad varubeskrivning och kodifiering'''''''' utgör, i det följande benämnd det harmoniserade systemet eller HS. Uttrycket ''''''''klassificeras'''''''' skall avse klassificeringen av en vara eller ett material enligt ett visst tulltaxenummer. Vid tillämpning av artikel 1 skall, med iakttagande av föreskrifterna i punkterna 3, 4 och 5 nedan, icke- ursprungsmaterial anses ha genomgått tillräcklig bearbetning eller behandling om den framställda varan klassificeras enligt ett annat tulltaxenummer än de icke- ursprungsmaterial som använts vid framställningen. För vara som upptagits i kolumnerna 1 och 2 i listan i bilaga II skall, istället för regeln i punkt 2, de villkor uppfyllas som anges i kolumn 3 för den berörda varan. För varorna enligt kapitlen 84-91 får exportören, som alternativ till att de villkor som anges i kolumn 3 uppfylls, välja att i stället tillämpa de villkor som anges i kolumn 4. Vid tillämpning av bestämmelserna i artikel 1 punkt 1 b)i) skall följande bearbetning eller behandling alltid anses otillräcklig för att ge ursprungskaraktär, oavsett om den medför ändring av tulltaxenummer: a) behandling med syfte att säkerställa att varorna bevaras i gott skick under transport eller lagring (luftning, utspridning, torkning, kylning, inläggning i saltvatten, i svavelsyrlighetsvatten eller i andra konserverande vattenlösningar, avlägsnande av skadade delar och liknande åtgärder); b) enkel behandling bestående i avlägsnande av damm, siktning eller sållning, klassificering, sortering (inklusive sammanförning av artiklar till satser), tvättning, målning eller delning; c) ii) ompackning, uppdelning eller sammanföring av ; ii) förpackning på flaskor, i säckar, fodral eller uppsättning på kartor m. m. samt alla andra enkla förpackningsåtgärder; d) anbringande av märken, etiketter eller liknande särskiljande beteckningar på varor eller förpackningar därtill; e) enkel blandning av varor, även av skilda slag, såvida en eller flera i blandningen ingående beståndsdelar inte uppfyller villkoren enligt detta protokoll för att kunna anses som ursprungsvaror; f) enkel sammansättning av delar av artiklar i avsikt att framställa en komplett artikel; g) en kombination av två eller flera av de åtgärder som anges under a)--f); h) slakt av djur. Med begreppet ''''''''värde'''''''' i listan i bilaga II skall avses de använda icke-ursprungsmaterialens tullvärde vid importtillfället, eller, om detta inte är känt och inte kan fastställas, det tidigaste fastställbara pris som betalats för materialen inom det berörda området. Även i det fall värdet av de använda ursprungsmaterialen måste fastställas, skall första stycket tillämpas. Med begreppet ''''''''pris fritt fabrik'''''''' i listan i bilaga II skall avses den framställda varans pris vid försäljning fritt fabrik med avdrag av interna skatter som återbetalas eller kan återbetalas vid exporten av den framställda varan. Transport, som sker i en enda ouppdelad sändning, av varor som har ursprung i den mening som avses i detta protokoll kan äga rum genom andra områden än dem som tillhör , , eller i förekommande fall med omlastning eller tillfällig lagring inom sådana andra områden, såvida transporten genom dessa områden är motiverad av geografiska skäl och varorna stått under uppsikt av tullmyndigheterna i transit- eller lagringslandet samt inte saluförts eller utlämnats till förbrukning och där inte heller undergått annan behandling än lossning och lastning eller åtgärd avsedd att bevara dem i oförändrat skick. Former för administrativt samarbete Ursprungsvaror enligt detta protokoll skall vid import till eller anses berättigade till förmånsbehandling enligt avtalet mot avlämnande av ettdera av följande dokument: a) ett varucertifikat EUR.1, i det följande benämnt certifikat EUR.1 eller ett certifikat EUR.1, giltigt för och fakturor med hänvisning till sådant certifikat, utfärdade enligt bestämmelserna i artikel 13.