# Official Journal L 344/2015

| | ISSN 1977-0677 |
| --- | --- |
| Official Journal
  of the European Union | L 344 |
| | |
| English edition | Legislation | Volume 5830 December 2015 |

ISSN 1977-0677

Official Journal

of the European Union

L 344

English edition

Legislation

Volume 5830 December 2015

---

| Contents | | II   Non-legislative acts | page |
| --- | --- | --- | --- |
| | | DECISIONS |
| | * | Decision (EU) 2015/2464 of the European Central Bank of 16 December 2015 amending Decision (EU) 2015/774 on a secondary markets public sector asset purchase programme (ECB/2015/48) | 1 |
| | | ACTS ADOPTED BY BODIES CREATED BY INTERNATIONAL AGREEMENTS |
| | * | Decision No 2/2015 of the EU-EFTA Joint Committee on the simplification of formalities in trade in goods of 13 October 2015 as regards invitation to the Republic of Serbia to accede to the Convention of 20 May 1987 on the simplification of formalities in trade in goods [2015/2465] | 5 |
| | * | Decision No 3/2015 of the EU-EFTA Joint Committee on common transit of 13 October 2015 as regards invitation to the Republic of Serbia to accede to the Convention of 20 May 1987 on a common transit procedure [2015/2466] | 6 |
| | * | Decision No 4/2015 of the EU-EFTA Joint Committee on common transit of 26 November 2015 amending the Convention of 20 May 1987 on a common transit procedure [2015/2467] | 7 |
| | * | Decision No 1/2015 of the EU-Andorra Joint Committee of 11 December 2015 replacing the Appendix to the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra concerning the definition of the concept of originating products and methods of administrative cooperation [2015/2468] | 15 |

Contents

II   Non-legislative acts

page

DECISIONS

*

Decision (EU) 2015/2464 of the European Central Bank of 16 December 2015 amending Decision (EU) 2015/774 on a secondary markets public sector asset purchase programme (ECB/2015/48)

1

ACTS ADOPTED BY BODIES CREATED BY INTERNATIONAL AGREEMENTS

*

Decision No 2/2015 of the EU-EFTA Joint Committee on the simplification of formalities in trade in goods of 13 October 2015 as regards invitation to the Republic of Serbia to accede to the Convention of 20 May 1987 on the simplification of formalities in trade in goods [2015/2465]

5

*

Decision No 3/2015 of the EU-EFTA Joint Committee on common transit of 13 October 2015 as regards invitation to the Republic of Serbia to accede to the Convention of 20 May 1987 on a common transit procedure [2015/2466]

6

*

Decision No 4/2015 of the EU-EFTA Joint Committee on common transit of 26 November 2015 amending the Convention of 20 May 1987 on a common transit procedure [2015/2467]

7

*

Decision No 1/2015 of the EU-Andorra Joint Committee of 11 December 2015 replacing the Appendix to the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra concerning the definition of the concept of originating products and methods of administrative cooperation [2015/2468]

15

| EN | Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.
  The titles of all other Acts are printed in bold type and preceded by an asterisk. |
| --- | --- |

EN

Acts whose titles are printed in light type are those relating to day-to-day management of agricultural matters, and are generally valid for a limited period.

The titles of all other Acts are printed in bold type and preceded by an asterisk.

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II Non-legislative acts

DECISIONS

| 30.12.2015 | EN | Official Journal of the European Union | L 344/1 |
| --- | --- | --- | --- |

30.12.2015

EN

Official Journal of the European Union

L 344/1

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DECISION (EU) 2015/2464 OF THE EUROPEAN CENTRAL BANK

of 16 December 2015

amending Decision (EU) 2015/774 on a secondary markets public sector asset purchase programme (ECB/2015/48)

THE GOVERNING COUNCIL OF THE EUROPEAN CENTRAL BANK,

Having regard to the Treaty on the Functioning of the European Union, and in particular the first indent of Article 127(2) thereof,

Having regard to the Statute of the European System of Central Banks and of the European Central Bank, and in particular to the second subparagraph of Article 12.1 in conjunction with the first indent of Article 3.1, and Article 18.1 thereof,

Whereas:

| (1) | On 4 March 2015, the Governing Council adopted Decision (EU) 2015/774 of the European Central Bank (ECB/2015/10) (1) which established a secondary markets public sector asset purchase programme (hereinafter the ‘PSPP’). By establishing the PSPP, the Governing Council expanded the existing asset purchase programmes to include public sector securities. Alongside the third covered bond purchase programme (hereinafter the ‘CBPP3’) and the asset-backed securities purchase programme (hereinafter the ‘ABSPP’), the PSPP is part of the expanded asset purchase programme (hereinafter the ‘APP’). The APP aims to further enhance the transmission of monetary policy, facilitate the provision of credit to the euro area economy, ease borrowing conditions for households and firms and contribute to returning inflation rates to levels closer to 2 %, consistent with the ECB's primary objective of maintaining price stability. |
| --- | --- |

(1)

On 4 March 2015, the Governing Council adopted Decision (EU) 2015/774 of the European Central Bank (ECB/2015/10) (1) which established a secondary markets public sector asset purchase programme (hereinafter the ‘PSPP’). By establishing the PSPP, the Governing Council expanded the existing asset purchase programmes to include public sector securities. Alongside the third covered bond purchase programme (hereinafter the ‘CBPP3’) and the asset-backed securities purchase programme (hereinafter the ‘ABSPP’), the PSPP is part of the expanded asset purchase programme (hereinafter the ‘APP’). The APP aims to further enhance the transmission of monetary policy, facilitate the provision of credit to the euro area economy, ease borrowing conditions for households and firms and contribute to returning inflation rates to levels closer to 2 %, consistent with the ECB's primary objective of maintaining price stability.

| (2) | On 3 December 2015, the Governing Council decided, in line with its mandate to ensure price stability, to revise certain of the PSPP's design features, to secure a sustained adjustment in the path of inflation towards levels that are below, but close to 2 %, over the medium term. The revisions are in line with the Governing Council's monetary policy mandate and duly reflect risk management considerations. |
| --- | --- |

(2)

On 3 December 2015, the Governing Council decided, in line with its mandate to ensure price stability, to revise certain of the PSPP's design features, to secure a sustained adjustment in the path of inflation towards levels that are below, but close to 2 %, over the medium term. The revisions are in line with the Governing Council's monetary policy mandate and duly reflect risk management considerations.

| (3) | Accordingly, in order to achieve the PSPP's objectives, the Governing Council decided to extend the intended horizon of purchases under the PSPP until the end of March 2017, or beyond, if necessary, and in any event until the Governing Council sees a sustained adjustment in the path of inflation that is consistent with its aim of achieving inflation rates below, but close to, 2 % over the medium term. The Governing Council decided to extend the intended horizon of the purchases under the CBPP3 and the ABSPP accordingly. |
| --- | --- |

(3)

Accordingly, in order to achieve the PSPP's objectives, the Governing Council decided to extend the intended horizon of purchases under the PSPP until the end of March 2017, or beyond, if necessary, and in any event until the Governing Council sees a sustained adjustment in the path of inflation that is consistent with its aim of achieving inflation rates below, but close to, 2 % over the medium term. The Governing Council decided to extend the intended horizon of the purchases under the CBPP3 and the ABSPP accordingly.

| (4) | The Governing Council also decided that, in order to enhance the flexibility of the PSPP and thereby support the continued smooth implementation of purchases at least until its intentional end date, euro-denominated marketable debt instruments issued by regional and local governments located in the euro area will be eligible for regular purchases under the PSPP by the national central banks of the jurisdiction in which the issuing entity is located. |
| --- | --- |

(4)

The Governing Council also decided that, in order to enhance the flexibility of the PSPP and thereby support the continued smooth implementation of purchases at least until its intentional end date, euro-denominated marketable debt instruments issued by regional and local governments located in the euro area will be eligible for regular purchases under the PSPP by the national central banks of the jurisdiction in which the issuing entity is located.

| (5) | The Governing Council also decided to reinvest the principal payments of the securities purchased under the APP as the underlying securities mature, for as long as necessary, thus contributing to favourable liquidity conditions and to an appropriate monetary policy stance. |
| --- | --- |

(5)

The Governing Council also decided to reinvest the principal payments of the securities purchased under the APP as the underlying securities mature, for as long as necessary, thus contributing to favourable liquidity conditions and to an appropriate monetary policy stance.

| (6) | With regard to debt securities referred to in Article 3(2)(c) of Decision (EU) 2015/774 (ECB/2015/10), different issuer and issue share limits apply. These limits will be set by the Governing Council taking due account of risk management and market functioning considerations. |
| --- | --- |

(6)

With regard to debt securities referred to in Article 3(2)(c) of Decision (EU) 2015/774 (ECB/2015/10), different issuer and issue share limits apply. These limits will be set by the Governing Council taking due account of risk management and market functioning considerations.

| (7) | Therefore, Decision (EU) 2015/774 (ECB/2015/10) should be amended accordingly, |
| --- | --- |

(7)

Therefore, Decision (EU) 2015/774 (ECB/2015/10) should be amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1

Amendments

Decision (EU) 2015/774 (ECB/2015/10) is amended as follows:

| 1. | In Article 3, paragraph 1 is replaced by the following:

  ‘1.   Subject to the requirements laid down in Article 3, euro-denominated marketable debt securities issued by central, regional or local governments of a Member State whose currency is the euro, recognised agencies located in the euro area, international organisations located in the euro area and multilateral development banks located in the euro area shall be eligible for purchases by the Eurosystem central banks under the PSPP. In exceptional circumstances, where the envisaged purchase amount cannot be attained, the Governing Council may decide to purchase marketable debt securities issued by other entities located in the euro area, in accordance with the conditions laid down in paragraph 4.’; |
| --- | --- |

1.

In Article 3, paragraph 1 is replaced by the following:

‘1.   Subject to the requirements laid down in Article 3, euro-denominated marketable debt securities issued by central, regional or local governments of a Member State whose currency is the euro, recognised agencies located in the euro area, international organisations located in the euro area and multilateral development banks located in the euro area shall be eligible for purchases by the Eurosystem central banks under the PSPP. In exceptional circumstances, where the envisaged purchase amount cannot be attained, the Governing Council may decide to purchase marketable debt securities issued by other entities located in the euro area, in accordance with the conditions laid down in paragraph 4.’;

| 2. | in Article 3, paragraph 3 is replaced by the following:

  ‘3.   In order to be eligible for purchases under the PSPP, debt securities, within the meaning of paragraphs 1 to 2, shall have a minimum remaining maturity of 2 years and a maximum remaining maturity of 30 years at the time of their purchase by the relevant Eurosystem central bank. In order to facilitate smooth implementation, marketable debt instruments with a remaining maturity of 30 years and 364 days shall be eligible under the PSPP. National central banks shall also carry out substitute purchases of marketable debt securities issued by international organisations and multilateral development banks if the envisaged amounts to be purchased in marketable debt securities issued by central, regional or local governments and recognised agencies cannot be attained.’; |
| --- | --- |

2.

in Article 3, paragraph 3 is replaced by the following:

‘3.   In order to be eligible for purchases under the PSPP, debt securities, within the meaning of paragraphs 1 to 2, shall have a minimum remaining maturity of 2 years and a maximum remaining maturity of 30 years at the time of their purchase by the relevant Eurosystem central bank. In order to facilitate smooth implementation, marketable debt instruments with a remaining maturity of 30 years and 364 days shall be eligible under the PSPP. National central banks shall also carry out substitute purchases of marketable debt securities issued by international organisations and multilateral development banks if the envisaged amounts to be purchased in marketable debt securities issued by central, regional or local governments and recognised agencies cannot be attained.’;

| 3. | in Article 3, paragraph 4 is replaced by the following:

  ‘4.   Eurosystem central banks may, in exceptional circumstances, propose to the Governing Council public non-financial corporations located in their jurisdiction as issuers of marketable debt instruments to be purchased as substitutes in case the envisaged amounts to be purchased in marketable debt instruments issued by central, regional or local governments and recognised agencies located in their jurisdiction cannot be attained.
  The proposed public non-financial corporations shall at least fulfil both of the following criteria:






  — | be a “non-financial corporation” as defined in Regulation (EU) No 549/2013 of the European Parliament and of the Council (*1), |
| --- | --- | --- |

3.

in Article 3, paragraph 4 is replaced by the following:

‘4.   Eurosystem central banks may, in exceptional circumstances, propose to the Governing Council public non-financial corporations located in their jurisdiction as issuers of marketable debt instruments to be purchased as substitutes in case the envisaged amounts to be purchased in marketable debt instruments issued by central, regional or local governments and recognised agencies located in their jurisdiction cannot be attained.

The proposed public non-financial corporations shall at least fulfil both of the following criteria:

—

be a “non-financial corporation” as defined in Regulation (EU) No 549/2013 of the European Parliament and of the Council (*1),

| — | be a “public sector entity”, meaning an entity within the meaning of Article 3 of Council Regulation (EC) No 3603/93 (*2). |
| --- | --- |

—

be a “public sector entity”, meaning an entity within the meaning of Article 3 of Council Regulation (EC) No 3603/93 (*2).

Following approval by the Governing Council, euro-denominated marketable debt instruments issued by such public non-financial corporations located in the euro area which comply with: (i) the eligibility criteria for marketable assets as collateral for Eurosystem credit operations, as per Part Four of Guideline (EU) 2015/510 of the European Central Bank (ECB/2014/60) (*3); and (ii) the requirements in paragraphs 2 and 3 shall be eligible for substitute purchases under the PSPP.

(*1)  Regulation (EU) No 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union (OJ L 174, 26.6.2013, p. 1)."

*1

(*2)  Council Regulation (EC) No 3603/93 of 13 December 1993 specifying definitions for the application of the prohibitions referred to in Articles 104 and 104b(1) of the Treaty (OJ L 332, 31.12.1993, p. 1)."

*2

(*3)  Guideline (EU) 2015/510 of the European Central Bank of 19 December 2014 on the implementation of the Eurosystem monetary policy framework (ECB/2014/60) (OJ L 91, 2.4.2015, p. 3).’;"

*3

| 4. | Article 5 is replaced by the following:

  ‘Article 5
  Purchase limits

  1.   Subject to Article 3, an issue share limit per international securities identification number (ISIN) shall apply under the PSPP to marketable debt securities fulfilling the criteria laid down in Article 3, after consolidating holdings in all of the portfolios of the Eurosystem central banks.
  As of 10 November 2015, the issue share limit is set at 33 % per ISIN. As an exception, the issue share limit is set at 25 % per ISIN for eligible marketable debt securities containing a collective action clause (CAC) that differs from the euro area model CAC elaborated by the Economic and Financial Committee and implemented by the Member States in accordance with Article 12(3) of the Treaty establishing the European Stability Mechanism, but will be increased to 33 %, subject to verification on a case-by-case basis that a holding of 33 % per ISIN would not lead the Eurosystem central banks to reach blocking minority holdings in orderly debt restructurings.


  2.   Under the PSPP, an aggregate limit of 33 % of an issuer's outstanding securities shall apply to the universe of eligible marketable debt securities in respect of the maturities defined in Article 3, after consolidating holdings in all of the portfolios of the Eurosystem central banks.


  3.   With regard to debt securities referred to in Article 3(2)(c), different issuer and issue share limits will apply. These limits will be set by the Governing Council taking due account of risk management and market functioning considerations.’; |
| --- | --- |

4.

Article 5 is replaced by the following:

‘Article 5

Purchase limits

1.   Subject to Article 3, an issue share limit per international securities identification number (ISIN) shall apply under the PSPP to marketable debt securities fulfilling the criteria laid down in Article 3, after consolidating holdings in all of the portfolios of the Eurosystem central banks.

As of 10 November 2015, the issue share limit is set at 33 % per ISIN. As an exception, the issue share limit is set at 25 % per ISIN for eligible marketable debt securities containing a collective action clause (CAC) that differs from the euro area model CAC elaborated by the Economic and Financial Committee and implemented by the Member States in accordance with Article 12(3) of the Treaty establishing the European Stability Mechanism, but will be increased to 33 %, subject to verification on a case-by-case basis that a holding of 33 % per ISIN would not lead the Eurosystem central banks to reach blocking minority holdings in orderly debt restructurings.

2.   Under the PSPP, an aggregate limit of 33 % of an issuer's outstanding securities shall apply to the universe of eligible marketable debt securities in respect of the maturities defined in Article 3, after consolidating holdings in all of the portfolios of the Eurosystem central banks.

3.   With regard to debt securities referred to in Article 3(2)(c), different issuer and issue share limits will apply. These limits will be set by the Governing Council taking due account of risk management and market functioning considerations.’;

| 5. | in Article 6, paragraph 1 and 2 are replaced by the following:

  ‘1.   Of the total book value of purchases of marketable debt securities eligible under the PSPP, 12 % shall be purchased in securities issued by eligible international organisations and multilateral development banks, and 88 % shall be purchased in securities issued by eligible central, regional or local governments and recognised agencies or, where applicable pursuant to Article 3(4) of this Decision, in securities issued by eligible public non-financial corporations. This allocation is subject to revision by the Governing Council. Purchases of debt securities issued by eligible international organisations, multilateral development banks and regional and local governments shall be conducted by NCBs only.


  2.   The NCBs' share of the total book value of purchases of marketable debt securities eligible under PSPP shall be 92 %, and the remaining 8 % shall be purchased by the ECB. The distribution of purchases across jurisdictions shall be according to the key for subscription of the ECB's capital as referred to in Article 29 of the Statute of the ESCB.’. |
| --- | --- |

5.

in Article 6, paragraph 1 and 2 are replaced by the following:

‘1.   Of the total book value of purchases of marketable debt securities eligible under the PSPP, 12 % shall be purchased in securities issued by eligible international organisations and multilateral development banks, and 88 % shall be purchased in securities issued by eligible central, regional or local governments and recognised agencies or, where applicable pursuant to Article 3(4) of this Decision, in securities issued by eligible public non-financial corporations. This allocation is subject to revision by the Governing Council. Purchases of debt securities issued by eligible international organisations, multilateral development banks and regional and local governments shall be conducted by NCBs only.

2.   The NCBs' share of the total book value of purchases of marketable debt securities eligible under PSPP shall be 92 %, and the remaining 8 % shall be purchased by the ECB. The distribution of purchases across jurisdictions shall be according to the key for subscription of the ECB's capital as referred to in Article 29 of the Statute of the ESCB.’.

Article 2

Entry into force

This Decision shall enter into force on 1 January 2016.

Done at Frankfurt am Main, 16 December 2015.

The President of the ECB

Mario DRAGHI

---

(1)  Decision (EU) 2015/774 of the European Central Bank of 4 March 2015 on a secondary markets public sector asset purchase programme (ECB/2015/10) (OJ L 121, 14.5.2015, p. 20).

1

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ACTS ADOPTED BY BODIES CREATED BY INTERNATIONAL AGREEMENTS

| 30.12.2015 | EN | Official Journal of the European Union | L 344/5 |
| --- | --- | --- | --- |

30.12.2015

EN

Official Journal of the European Union

L 344/5

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DECISION No 2/2015 OF THE EU-EFTA JOINT COMMITTEE ON THE SIMPLIFICATION OF FORMALITIES IN TRADE IN GOODS

of 13 October 2015

as regards invitation to the Republic of Serbia to accede to the Convention of 20 May 1987 on the simplification of formalities in trade in goods [2015/2465]

THE EU-EFTA JOINT COMMITTEE,

Having regard to the Convention of 20 May 1987 on the simplification of formalities in trade in goods (1) (‘the Convention’), and in particular Article 11(3) thereof,

Whereas:

| (1) | The exchange of goods with the Republic of Serbia would be facilitated by a simplification of formalities which affect the trade in goods between the Republic of Serbia and the European Union, the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Swiss Confederation and the Republic of Turkey. |
| --- | --- |

(1)

The exchange of goods with the Republic of Serbia would be facilitated by a simplification of formalities which affect the trade in goods between the Republic of Serbia and the European Union, the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Swiss Confederation and the Republic of Turkey.

| (2) | With a view to achieving such facilitation, it is appropriate to invite the Republic of Serbia to accede to the Convention, |
| --- | --- |

(2)

With a view to achieving such facilitation, it is appropriate to invite the Republic of Serbia to accede to the Convention,

HAS ADOPTED THIS DECISION:

Article 1

In accordance with Article 11a of the Convention, the Republic of Serbia shall be invited to accede to the Convention as from 1 December 2015.

Article 2

This Decision shall enter into force on the date of its adoption.

Done in Ankara, 13 October 2015.

For the EU-EFTA Joint Committee

Acting Undersecretary

Cemal DERELİ

---

(1)  
  OJ L 134, 22.5.1987, p. 2.

1

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| 30.12.2015 | EN | Official Journal of the European Union | L 344/6 |
| --- | --- | --- | --- |

30.12.2015

EN

Official Journal of the European Union

L 344/6

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DECISION No 3/2015 OF THE EU-EFTA JOINT COMMITTEE ON COMMON TRANSIT

of 13 October 2015

as regards invitation to the Republic of Serbia to accede to the Convention of 20 May 1987 on a common transit procedure [2015/2466]

THE EU-EFTA JOINT COMMITTEE,

Having regard to the Convention of 20 May 1987 on a common transit procedure (1) (‘the Convention’), and in particular Article 15(3)(e) thereof,

Whereas:

| (1) | The promotion of trade with the Republic of Serbia would be facilitated by a common transit procedure for goods transported between the Republic of Serbia and the European Union, the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Swiss Confederation and the Republic of Turkey. |
| --- | --- |

(1)

The promotion of trade with the Republic of Serbia would be facilitated by a common transit procedure for goods transported between the Republic of Serbia and the European Union, the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Swiss Confederation and the Republic of Turkey.

| (2) | With a view to achieving such a procedure, it is appropriate to invite the Republic of Serbia to accede to the Convention, |
| --- | --- |

(2)

With a view to achieving such a procedure, it is appropriate to invite the Republic of Serbia to accede to the Convention,

HAS ADOPTED THIS DECISION:

Article 1

In accordance with Article 15a of the Convention, the Republic of Serbia shall be invited to accede to the Convention as from 1 December 2015.

Article 2

This Decision shall enter into force on the date of its adoption.

Done in Ankara, 13 October 2015.

For the EU-EFTA Joint Committee

Acting Undersecretary

Cemal DERELİ

---

(1)  
  OJ L 226, 13.8.1987, p. 2.

1

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| 30.12.2015 | EN | Official Journal of the European Union | L 344/7 |
| --- | --- | --- | --- |

30.12.2015

EN

Official Journal of the European Union

L 344/7

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DECISION No 4/2015 OF THE EU-EFTA JOINT COMMITTEE ON COMMON TRANSIT

of 26 November 2015

amending the Convention of 20 May 1987 on a common transit procedure [2015/2467]

THE EU-EFTA JOINT COMMITTEE,

Having regard to the Convention of 20 May 1987 on a common transit procedure (1) and in particular Article 15(3)(a) thereof,

Whereas:

| (1) | The Republic of Serbia expressed its wish to accede to the Convention of 20 May 1987 on a common transit procedure (the ‘Convention’) and has been invited to do so following Decision No 3/2015 of 13 October 2015 by the EU-EFTA Joint Committee established by the Convention. |
| --- | --- |

(1)

The Republic of Serbia expressed its wish to accede to the Convention of 20 May 1987 on a common transit procedure (the ‘Convention’) and has been invited to do so following Decision No 3/2015 of 13 October 2015 by the EU-EFTA Joint Committee established by the Convention.

| (2) | Accordingly, the Serbian language versions of the references used in the Convention should be inserted in the Convention in the appropriate order. |
| --- | --- |

(2)

Accordingly, the Serbian language versions of the references used in the Convention should be inserted in the Convention in the appropriate order.

| (3) | The application of this Decision should be linked to the date of accession of the Republic of Serbia to the Convention. |
| --- | --- |

(3)

The application of this Decision should be linked to the date of accession of the Republic of Serbia to the Convention.

| (4) | In order to allow the use of guarantee forms printed in accordance with the criteria in force prior to the date of accession of the Republic of Serbia, a transitional period should be established during which the printed forms, with some adaptations, could continue to be used. |
| --- | --- |

(4)

In order to allow the use of guarantee forms printed in accordance with the criteria in force prior to the date of accession of the Republic of Serbia, a transitional period should be established during which the printed forms, with some adaptations, could continue to be used.

| (5) | The Convention should be amended accordingly, |
| --- | --- |

(5)

The Convention should be amended accordingly,

HAS ADOPTED THIS DECISION:

Article 1

Appendix III to the Convention on a common transit procedure is amended as set out in Annex to this Decision.

Article 2

1.   This Decision shall apply on the date the Republic of Serbia shall accede to the Convention.

2.   The forms based on the specimen forms in Annexes C1, C2, C3, C4, C5, C6 to Appendix III may continue to be used, subject to the necessary geographical adaptations and the adaptations concerning the address for service or the authorised agent, until 1 May 2016.

Done in Istanbul, 26 November 2015.

For the Joint Committee

The President

Didem DİRLİK

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(1)  
  OJ L 226, 13.8.1987, p. 2.

1

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ANNEX

1.

| ‘— | RS Serbia’ |
| --- | --- |

‘—

RS Serbia’

2.

| 2.1. | In the first part of the table ‘Limited validity — 99200’ the following indent is added before SL:






  ‘— | RS Ограничена важност’ |
| --- | --- | --- |

2.1.

In the first part of the table ‘Limited validity — 99200’ the following indent is added before SL:

‘—

RS Ограничена важност’

| 2.2. | In the second part of the table ‘Waiver — 99201’ the following indent is added before SL:






  ‘— | RS Ослобођење’ |
| --- | --- | --- |

2.2.

In the second part of the table ‘Waiver — 99201’ the following indent is added before SL:

‘—

RS Ослобођење’

| 2.3. | In the third part of the table ‘Alternative proof — 99202’ the following indent is added before SL:






  ‘— | RS Алтернативни доказ’ |
| --- | --- | --- |

2.3.

In the third part of the table ‘Alternative proof — 99202’ the following indent is added before SL:

‘—

RS Алтернативни доказ’

| 2.4. | In the fourth part of the table ‘Differences: office where goods were presented ...(name and country) — 99203’ the following indent is added before SL:






  ‘— | RS Разлике: царински орган којем је предата роба ...(назив и земља)’ |
| --- | --- | --- |

2.4.

In the fourth part of the table ‘Differences: office where goods were presented ...(name and country) — 99203’ the following indent is added before SL:

‘—

RS Разлике: царински орган којем је предата роба ...(назив и земља)’

| 2.5. | In the fifth part of the table ‘Exit from ...subject to restrictions or charges under Regulation/Directive/Decision No ... — 99204’ the following indent is added before SL:






  ‘— | RS Излаз из ...подлеже ограничењима или дажбинама на основу Уредбе/Директиве/Одлуке бр ...’ |
| --- | --- | --- |

2.5.

In the fifth part of the table ‘Exit from ...subject to restrictions or charges under Regulation/Directive/Decision No ... — 99204’ the following indent is added before SL:

‘—

RS Излаз из ...подлеже ограничењима или дажбинама на основу Уредбе/Директиве/Одлуке бр ...’

| 2.6. | In the sixth part of the table ‘Prescribed itinerary waived — 99205’ the following indent is added before SL:






  ‘— | RS Ослобођено од прописаног плана пута’ |
| --- | --- | --- |

2.6.

In the sixth part of the table ‘Prescribed itinerary waived — 99205’ the following indent is added before SL:

‘—

RS Ослобођено од прописаног плана пута’

| 2.7. | In the seventh part of the table ‘Authorised consignor — 99206’ the following indent is added before SL:






  ‘— | RS Овлашћени пошиљалац’ |
| --- | --- | --- |

2.7.

In the seventh part of the table ‘Authorised consignor — 99206’ the following indent is added before SL:

‘—

RS Овлашћени пошиљалац’

| 2.8. | In the eighth part of the table ‘Signature waived — 99207’ the following indent is added before SL:






  ‘— | RS Ослобођено од потписа’ |
| --- | --- | --- |

2.8.

In the eighth part of the table ‘Signature waived — 99207’ the following indent is added before SL:

‘—

RS Ослобођено од потписа’

| 2.9. | In the ninth part of the table ‘COMPREHENSIVE GUARANTEE PROHIBITED — 99208’ the following indent is added before SL:






  ‘— | RS ЗАБРАЊЕНО ЗАЈЕДНИЧКО ОБЕЗБЕЂЕЊЕ’ |
| --- | --- | --- |

2.9.

In the ninth part of the table ‘COMPREHENSIVE GUARANTEE PROHIBITED — 99208’ the following indent is added before SL:

‘—

RS ЗАБРАЊЕНО ЗАЈЕДНИЧКО ОБЕЗБЕЂЕЊЕ’

| 2.10. | In the 10th part of the table ‘UNRESTRICTED USE — 99209’ the following indent is added before SL:






  ‘— | RS НЕОГРАНИЧЕНА УПОТРЕБА’ |
| --- | --- | --- |

2.10.

In the 10th part of the table ‘UNRESTRICTED USE — 99209’ the following indent is added before SL:

‘—

RS НЕОГРАНИЧЕНА УПОТРЕБА’

| 2.11. | In the 11th part of the table ‘Issued retroactively — 99210’ the following indent is added before SL:






  ‘— | RS Накнадно издато’ |
| --- | --- | --- |

2.11.

In the 11th part of the table ‘Issued retroactively — 99210’ the following indent is added before SL:

‘—

RS Накнадно издато’

| 2.12. | In the 12th part of the table ‘Various — 99211’ the following indent is added before SL:






  ‘— | RS Разно’ |
| --- | --- | --- |

2.12.

In the 12th part of the table ‘Various — 99211’ the following indent is added before SL:

‘—

RS Разно’

| 2.13. | In the 13th part of the table ‘Bulk — 99212’ the following indent is added before SL:






  ‘— | RS Расуто’ |
| --- | --- | --- |

2.13.

In the 13th part of the table ‘Bulk — 99212’ the following indent is added before SL:

‘—

RS Расуто’

| 2.14. | In the 14th part of the table ‘Consignor — 99213’ the following indent is added before SL:






  ‘— | RS Пошиљалац’ |
| --- | --- | --- |

2.14.

In the 14th part of the table ‘Consignor — 99213’ the following indent is added before SL:

‘—

RS Пошиљалац’

3.

‘ANNEX C1

COMMON/COMMUNITY TRANSIT PROCEDURE

GUARANTEE DOCUMENT

Individual guarantee

I.   Undertaking by the guarantor

| 1. | The undersigned (1) ...resident at (2) ...hereby jointly and severally guarantees, at the office of guarantee of ...up to a maximum amount of ...in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland) and the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey, the Principality of Andorra and the Republic of San Marino (3) any amount of principal, further liabilities, expenses and incidentals — but not fines — for which the principal (4) may be or become liable to the abovementioned countries for debt in the form of duty and other charges applicable to the goods described below placed under the Community or common transit procedure from the office of departure of ...to the office of destination of ....
  Goods description: .... |
| --- | --- |

1.

Goods description: ....

| 2. | The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in paragraph 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the competent authorities, that the operation has ended.
  At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned. |
| --- | --- |

2.

At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.

| 3. | This undertaking shall be valid from the day of its acceptance by the office of guarantee. The undersigned shall remain liable for payment of any debt arising during the Community or common transit operation covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date. |
| --- | --- |

3.

| 4. | For the purpose of this undertaking the undersigned gives his or her address for service (5) in each of the other countries referred to in paragraph 1 as:






  Country | Surname and forename, or name of firm, and full address |
| --- | --- | --- |
| | |

4.

Country

Surname and forename, or name of firm, and full address

The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for service shall be accepted as duly delivered to him or her.

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.

The undersigned undertakes not to change his or her addresses for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.

Done at ..., on ...

...

(Signature) (6)

II.   Acceptance by the office of guarantee

Office of guarantee ...

Guarantor's undertaking accepted on ...to cover the Community/common transit operation effected under transit declaration No ... of ... (7)

(Stamp and signature)

4.

‘ANNEX C2

COMMON/COMMUNITY TRANSIT PROCEDURE

GUARANTEE DOCUMENT

Individual guarantee in the form of vouchers

I.   Undertaking by the guarantor

| 1. | The undersigned (8) ...resident at (9) ...hereby jointly and severally guarantees, at the office of guarantee of ...in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland) and the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey, the Principality of Andorra and the Republic of San Marino (10), any amount of principal, further liabilities, expenses and incidentals — but not fines — for which a principal may be or become liable to the above mentioned States for debt in the form of duty and other charges applicable to the goods placed under the Community or common transit procedure, in respect of which the undersigned has undertaken to issue individual guarantee vouchers up to a maximum of EUR 7 000 per voucher. |
| --- | --- |

1.

| 2. | The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in paragraph 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested, up to EUR 7 000 per individual guarantee voucher, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the competent authorities, that the operation has ended.
  At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned. |
| --- | --- |

2.

At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.

| 3. | This undertaking shall be valid from the day of its acceptance by the office of guarantee. The undersigned shall remain liable for payment of any debt arising during any Community or common transit operations covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date. |
| --- | --- |

3.

| 4. | For the purpose of this undertaking the undersigned gives his or her address for service (11) in each of the other countries referred to in paragraph 1 as:






  Country | Surname and forenames, or name of firm, and full address |
| --- | --- | --- |
| | |

4.

Country

Surname and forenames, or name of firm, and full address

The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for service shall be accepted as duly delivered to him or her.

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.

The undersigned undertakes not to change his or her addresses for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.

Done at ..., on ...

...

(Signature) (12)

II.   Acceptance by the office of guarantee

Office of guarantee

...

Guarantor's undertaking accepted on

...

...

(Stamp and signature)

5.

‘ANNEX C4

COMMON/COMMUNITY TRANSIT PROCEDURE

GUARANTEE DOCUMENT

Comprehensive guarantee

I.   Undertaking by the guarantor

| 1. | The undersigned (13) ...resident at (14) ...hereby jointly and severally guarantees, at the office of guarantee of ...up to a maximum amount of ...being 100/50/30 % (15) of the reference amount, in favour of the European Union (comprising the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Kingdom of Denmark, the Federal Republic of Germany, the Republic of Estonia, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, the Republic of Croatia, the Italian Republic, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, Hungary, the Republic of Malta, the Kingdom of the Netherlands, the Republic of Austria, the Republic of Poland, the Portuguese Republic, Romania, the Republic of Slovenia, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, the United Kingdom of Great Britain and Northern Ireland) and the Republic of Iceland, the former Yugoslav Republic of Macedonia, the Kingdom of Norway, the Republic of Serbia, the Swiss Confederation, the Republic of Turkey, the Principality of Andorra and the Republic of San Marino (16), any amount of principal, further liabilities, expenses and incidentals — but not fines — for which the principal (17) ...may be or become liable to the abovementioned countries for debt in the form of duty and other charges applicable to the goods placed under the Community or common transit procedure. |
| --- | --- |

1.

| 2. | The undersigned undertakes to pay upon the first application in writing by the competent authorities of the countries referred to in paragraph 1 and without being able to defer payment beyond a period of 30 days from the date of application the sums requested up to the limit of the abovementioned maximum amount, unless he or she or any other person concerned establishes before the expiry of that period, to the satisfaction of the competent authorities, that the operation has ended.
  At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.
  This amount may not be reduced by any sums already paid under the terms of this undertaking unless the undersigned is called upon to pay a debt arising during a Community or common transit operation commenced before the preceding demand for payment was received or within 30 days thereafter. |
| --- | --- |

2.

At the request of the undersigned and for any reasons recognised as valid, the competent authorities may defer beyond a period of 30 days from the date of application for payment the period within which he or she is obliged to pay the requested sums. The expenses incurred as a result of granting this additional period, in particular any interest, must be so calculated that the amount is equivalent to what would be charged under similar circumstances on the money market or financial market in the country concerned.

This amount may not be reduced by any sums already paid under the terms of this undertaking unless the undersigned is called upon to pay a debt arising during a Community or common transit operation commenced before the preceding demand for payment was received or within 30 days thereafter.

| 3. | This undertaking shall be valid from the day of its acceptance by the office of guarantee. The undersigned shall remain liable for payment of any debt arising during any Community or common transit operations covered by this undertaking and commenced before any revocation or cancellation of the guarantee took effect, even if the demand for payment is made after that date. |
| --- | --- |

3.

| 4. | For the purpose of this undertaking the undersigned gives his or her address for service (18) in each of the other countries referred to in paragraph 1 as:






  Country | Surname and forenames, or name of firm, and full address |
| --- | --- | --- |
| | |

4.

Country

Surname and forenames, or name of firm, and full address

The undersigned acknowledges that all correspondence and notices and any formalities or procedures relating to this undertaking addressed to or effected in writing at one of his or her addresses for service shall be accepted as duly delivered to him or her.

The undersigned acknowledges the jurisdiction of the courts of the places where he or she has an address for service.

The undersigned undertakes not to change his or her addresses for service or, if he or she has to change one or more of those addresses, to inform the office of guarantee in advance.

Done at ..., on ...

...

(Signature) (19)

II.   Acceptance by the office of guarantee

Office of guarantee

...

Guarantor's undertaking accepted on

...

...

(Stamp and signature)

6.

In Box 7 of Annex C5, the word ‘Serbia’ is inserted between the words ‘Norway’ and ‘Switzerland’.

7.

In box 6 of Annex C6, the word ‘Serbia’ is inserted between the words ‘Norway’ and ‘Switzerland’.

---

(1)  Surname and forename, or name of firm.

1

(2)  Full address.

2

(3)  Delete the name of the Contracting Party or Parties or states (Andorra or San Marino) whose territory is not transited. The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Community transit operations.

3

(4)  Surname and forename, or name of firm.

4

(5)  If, in the law of the country, there is no provision for address for service, the guarantor shall appoint, in this country, an agent authorised to receive any communications addressed to him and the acknowledgment in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor of his agents are situated shall have jurisdiction in disputes concerning this guarantee.

5

(6)  The person signing the document must enter the following by hand before his or her signature: “Guarantee for the amount of ...”, the amount being written out in letters.

6

(7)  To be completed by the office of guarantee.’

7

(8)  Surname and forename, or name of firm.

8

(9)  Full address.

9

(10)  Only for Community transit operations.

10

(11)  If, in the law of the country, there is no provision for address for service, the guarantor shall appoint, in this country, an agent authorised to receive any communications addressed to him and the acknowledgment in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor of his agents are situated shall have jurisdiction in disputes concerning this guarantee.

11

(12)  The signature must be preceded by the following in the signatory's own handwriting: “Guarantee”.’

12

(13)  Surname and forename, or name of firm.

13

(14)  Full address.

14

(15)  Delete what does not apply.

15

(16)  Delete the name of the Contracting Party or Parties or states (Andorra or San Marino) whose territory is not transited. The references to the Principality of Andorra and the Republic of San Marino shall apply solely to Community transit operations.

16

(17)  Surname and forename, or name of firm.

17

(18)  If, in the law of the country, there is no provision for address for service, the guarantor shall appoint, in this country, an agent authorised to receive any communications addressed to him and the acknowledgment in the second subparagraph and the undertaking in the fourth subparagraph of paragraph 4 must be made to correspond. The courts of the places in which the addresses for service of the guarantor of his agents are situated shall have jurisdiction in disputes concerning this guarantee.

18

(19)  The signature must be preceded by the following in the signatory's own handwriting: “Guarantee for the amount of ...” with the amount written out in full.’

19

---

| 30.12.2015 | EN | Official Journal of the European Union | L 344/15 |
| --- | --- | --- | --- |

30.12.2015

EN

Official Journal of the European Union

L 344/15

---

DECISION No 1/2015 OF THE EU-ANDORRA JOINT COMMITTEE

of 11 December 2015

replacing the Appendix to the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation [2015/2468]

THE JOINT COMMITTEE,

Having regard to the Agreement between the European Economic Community and the Principality of Andorra (1), and in particular Article 11 thereof,

Whereas:

| (1) | Article 11 of the Agreement between the European Economic Community and the Principality of Andorra (‘the Agreement’) refers to the Appendix concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation (‘the Appendix’). |
| --- | --- |

(1)

Article 11 of the Agreement between the European Economic Community and the Principality of Andorra (‘the Agreement’) refers to the Appendix concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation (‘the Appendix’).

| (2) | Article 17(8) of the Agreement stipulates that the Joint Committee may decide to amend the provisions of the Appendix. |
| --- | --- |

(2)

Article 17(8) of the Agreement stipulates that the Joint Committee may decide to amend the provisions of the Appendix.

| (3) | To improve legal certainty for traders and ensure uniform application by both parties, the Appendix should be amended to take account of the changes in the rules of origin in the pan-Euro-Mediterranean region brought about by the Regional Convention on pan-Euro-Mediterranean preferential rules of origin (2) (‘the Convention’). |
| --- | --- |

(3)

To improve legal certainty for traders and ensure uniform application by both parties, the Appendix should be amended to take account of the changes in the rules of origin in the pan-Euro-Mediterranean region brought about by the Regional Convention on pan-Euro-Mediterranean preferential rules of origin (2) (‘the Convention’).

| (4) | To ensure the proper functioning of the Agreement the Joint Committee should replace the whole of the Appendix by a new version incorporating all the provisions in question in a single text in order to facilitate the work of users and customs authorities, |
| --- | --- |

(4)

To ensure the proper functioning of the Agreement the Joint Committee should replace the whole of the Appendix by a new version incorporating all the provisions in question in a single text in order to facilitate the work of users and customs authorities,

HAS ADOPTED THIS DECISION:

Article 1

The Appendix to the Agreement in the form of an Exchange of Letters between the European Economic Community and the Principality of Andorra concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation is hereby replaced by the text set out in the Annex to this Decision.

Article 2

This Decision shall enter into force on the date of its adoption.

It shall apply from 1 January 2016.

Done at Brussels, 11 December 2015.

For the Joint Committee

The Chairman

Maria UBACH

---

(1)  
  OJ L 374, 31.12.1990, p. 16.

1

(2)  
  OJ L 54, 26.2.2013, p. 4.

2

---

ANNEX

Appendix concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

TABLE OF CONTENTS

| TITLE I | GENERAL PROVISIONS |
| --- | --- |

TITLE I

| Article 1 | Definitions |
| --- | --- |

Article 1

| TITLE II | DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ |
| --- | --- |

TITLE II

| Article 2 | General conditions |
| --- | --- |

Article 2

| Article 3 | Bilateral cumulation of origin |
| --- | --- |

Article 3

| Article 4 | Wholly obtained products |
| --- | --- |

Article 4

| Article 5 | Sufficiently worked or processed products |
| --- | --- |

Article 5

| Article 6 | Insufficient working or processing operations |
| --- | --- |

Article 6

| Article 7 | Unit of qualification |
| --- | --- |

Article 7

| Article 8 | Sets |
| --- | --- |

Article 8

| Article 9 | Neutral elements |
| --- | --- |

Article 9

| TITLE III | TERRITORIAL REQUIREMENTS |
| --- | --- |

TITLE III

| Article 10 | Principle of territoriality |
| --- | --- |

Article 10

| Article 11 | Direct transport |
| --- | --- |

Article 11

| Article 12 | Exhibitions |
| --- | --- |

Article 12

| TITLE IV | DRAWBACK OR EXEMPTION |
| --- | --- |

TITLE IV

| Article 13 | Prohibition of drawback of or exemption from customs duties |
| --- | --- |

Article 13

| TITLE V | PROOF OF ORIGIN |
| --- | --- |

TITLE V

| Article 14 | General conditions |
| --- | --- |

Article 14

| Article 15 | Procedure for the issue of a movement certificate EUR.1 |
| --- | --- |

Article 15

| Article 16 | Movement certificates EUR.1 issued retrospectively |
| --- | --- |

Article 16

| Article 17 | Issue of a duplicate movement certificate EUR.1 |
| --- | --- |

Article 17

| Article 18 | Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously |
| --- | --- |

Article 18

| Article 19 | Accounting segregation |
| --- | --- |

Article 19

| Article 20 | Conditions for making out an origin declaration |
| --- | --- |

Article 20

| Article 21 | Approved exporter |
| --- | --- |

Article 21

| Article 22 | Validity of proof of origin |
| --- | --- |

Article 22

| Article 23 | Submission of proof of origin |
| --- | --- |

Article 23

| Article 24 | Exemptions from proof of origin |
| --- | --- |

Article 24

| Article 25 | Supporting documents |
| --- | --- |

Article 25

| Article 26 | Preservation of proof of origin and supporting documents |
| --- | --- |

Article 26

| Article 27 | Discrepancies and formal errors |
| --- | --- |

Article 27

| Article 28 | Amounts expressed in euro |
| --- | --- |

Article 28

| TITLE VI | ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION |
| --- | --- |

TITLE VI

| Article 29 | Administrative cooperation |
| --- | --- |

Article 29

| Article 30 | Verification of proofs of origin |
| --- | --- |

Article 30

| Article 31 | Dispute settlement |
| --- | --- |

Article 31

| Article 32 | Penalties |
| --- | --- |

Article 32

| Article 33 | Free zones |
| --- | --- |

Article 33

| TITLE VII | CEUTA AND MELILLA |
| --- | --- |

TITLE VII

| Article 34 | Application of the Appendix |
| --- | --- |

Article 34

| Article 35 | Special conditions |
| --- | --- |

Article 35

| TITLE VIII | FINAL PROVISIONS |
| --- | --- |

TITLE VIII

| Article 36 | Modifications to the Appendix |
| --- | --- |

Article 36

List of Annexes

| Annex I: | Introductory notes to the list in Annex II |
| --- | --- |

Annex I:

| Annex II: | List of working or processing required to be carried out on non-originating materials in order for the product manufactured to obtain originating status |
| --- | --- |

Annex II:

| Annex III: | Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1 |
| --- | --- |

Annex III:

| Annex IV: | Text of the origin declaration |
| --- | --- |

Annex IV:

Joint Declarations

Joint Declaration concerning the Republic of San Marino

Joint Declaration concerning the revision of the rules of origin contained in the Appendix concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Appendix:

| (a) | ‘manufacture’ means any kind of working or processing including assembly or specific operations; |
| --- | --- |

(a)

‘manufacture’ means any kind of working or processing including assembly or specific operations;

| (b) | ‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product; |
| --- | --- |

(b)

‘material’ means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

| (c) | ‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation; |
| --- | --- |

(c)

‘product’ means the product being manufactured, even if it is intended for later use in another manufacturing operation;

| (d) | ‘goods’ means both materials and products; |
| --- | --- |

(d)

‘goods’ means both materials and products;

| (e) | ‘customs value’ means the value as determined in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994; |
| --- | --- |

(e)

‘customs value’ means the value as determined in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994;

| (f) | ‘ex-works price’ means the price paid for the product ex-works to the manufacturer in the Party in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported; |
| --- | --- |

(f)

‘ex-works price’ means the price paid for the product ex-works to the manufacturer in the Party in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;

| (g) | ‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party; |
| --- | --- |

(g)

‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party;

| (h) | ‘value of originating materials’ means the value of such materials as defined in point (g) applied mutatis mutandis; |
| --- | --- |

(h)

‘value of originating materials’ means the value of such materials as defined in point (g) applied mutatis mutandis;

| (i) | ‘value added’ means the ex-works price minus the customs value of each of the materials incorporated which originate in the other Party with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party; |
| --- | --- |

(i)

‘value added’ means the ex-works price minus the customs value of each of the materials incorporated which originate in the other Party with which cumulation is applicable or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the exporting Party;

| (j) | ‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Appendix as ‘the Harmonised System’ or ‘HS’; |
| --- | --- |

(j)

‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Appendix as ‘the Harmonised System’ or ‘HS’;

| (k) | ‘classified’ refers to the classification of a product or material under a particular heading; |
| --- | --- |

(k)

‘classified’ refers to the classification of a product or material under a particular heading;

| (l) | ‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice; |
| --- | --- |

(l)

‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;

| (m) | ‘territories’ includes territorial waters; |
| --- | --- |

(m)

‘territories’ includes territorial waters;

| (n) | ‘Party’ means one, several or all of the Member States of the European Union, the European Union or Andorra; |
| --- | --- |

(n)

‘Party’ means one, several or all of the Member States of the European Union, the European Union or Andorra;

| (o) | ‘customs authorities’ means, for the European Union, any of the customs authorities of the Member States of the European Union. |
| --- | --- |

(o)

‘customs authorities’ means, for the European Union, any of the customs authorities of the Member States of the European Union.

TITLE II

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’

Article 2

General conditions

For the purposes of implementing Article 11(1) of the Agreement, the following products shall be considered as originating in a Party:

| (a) | products wholly obtained in a Party, within the meaning of Article 4; |
| --- | --- |

(a)

products wholly obtained in a Party, within the meaning of Article 4;

| (b) | products obtained in a Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Party concerned within the meaning of Article 5. |
| --- | --- |

(b)

products obtained in a Party incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Party concerned within the meaning of Article 5.

Article 3

Bilateral cumulation of origin

Notwithstanding Article 2, materials originating in one of the Parties shall be considered to be materials originating in the other Party when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond the operations referred to in Article 6.

Article 4

Wholly obtained products

1.   The following shall be considered wholly obtained in a Party:

| (a) | mineral products extracted from its soil or from its seabed; |
| --- | --- |

(a)

mineral products extracted from its soil or from its seabed;

| (b) | vegetable products harvested there; |
| --- | --- |

(b)

vegetable products harvested there;

| (c) | live animals born and raised there; |
| --- | --- |

(c)

live animals born and raised there;

| (d) | products from live animals raised there; |
| --- | --- |

(d)

products from live animals raised there;

| (e) | products obtained by hunting or fishing conducted there; |
| --- | --- |

(e)

products obtained by hunting or fishing conducted there;

| (f) | products of sea fishing and other products taken from the sea outside the territorial waters of the exporting Party by its vessels; |
| --- | --- |

(f)

products of sea fishing and other products taken from the sea outside the territorial waters of the exporting Party by its vessels;

| (g) | products made aboard its factory ships exclusively from products referred to in (f); |
| --- | --- |

(g)

products made aboard its factory ships exclusively from products referred to in (f);

| (h) | used articles collected there fit only for the recovery of raw materials; |
| --- | --- |

(h)

used articles collected there fit only for the recovery of raw materials;

| (i) | waste and scrap resulting from manufacturing operations conducted there; |
| --- | --- |

(i)

waste and scrap resulting from manufacturing operations conducted there;

| (j) | products extracted from marine soil or subsoil outside its territorial waters provided that it has sole rights to work that soil or subsoil; |
| --- | --- |

(j)

products extracted from marine soil or subsoil outside its territorial waters provided that it has sole rights to work that soil or subsoil;

| (k) | goods produced there exclusively from the products specified in (a) to (j). |
| --- | --- |

(k)

goods produced there exclusively from the products specified in (a) to (j).

2.   The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

| (a) | which are registered or recorded in a Member State of the European Union or in Andorra; |
| --- | --- |

(a)

which are registered or recorded in a Member State of the European Union or in Andorra;

| (b) | which sail under the flag of a Member State of the European Union or of Andorra; |
| --- | --- |

(b)

which sail under the flag of a Member State of the European Union or of Andorra;

| (c) | which are owned to an extent of at least 50 % by nationals of a Member State of the European Union or of Andorra, or by a company with its head office in a Member State of the European Union or in Andorra, of which the manager or managers, Chair of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State of the European Union or of Andorra and, in addition to that, of which, in the case of partnerships or limited companies, at least half the capital belongs to a Member State of the European Union or to Andorra or to public bodies or nationals of the said Parties; |
| --- | --- |

(c)

which are owned to an extent of at least 50 % by nationals of a Member State of the European Union or of Andorra, or by a company with its head office in a Member State of the European Union or in Andorra, of which the manager or managers, Chair of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State of the European Union or of Andorra and, in addition to that, of which, in the case of partnerships or limited companies, at least half the capital belongs to a Member State of the European Union or to Andorra or to public bodies or nationals of the said Parties;

| (d) | of which the master and officers are nationals of a Member State of the European Union or of Andorra;
  and |
| --- | --- |

(d)

of which the master and officers are nationals of a Member State of the European Union or of Andorra;

and

| (e) | of which at least 75 % of the crew are nationals of a Member State of the European Union or of Andorra. |
| --- | --- |

(e)

of which at least 75 % of the crew are nationals of a Member State of the European Union or of Andorra.

Article 5

Sufficiently worked or processed products

1.   For the purposes of Article 2, products which are not wholly obtained shall be considered to be sufficiently worked or processed when the conditions laid down in the list in Annex II to this Appendix are fulfilled.

Those conditions indicate the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that, if a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

2.   Notwithsnding paragraph 1, non-originating materials which, according to the conditions set out in the list in Annex II to this Appendix, should not be used in the manufacture of a product may nevertheless be used, provided that:

| (a) | their total value does not exceed 10 % of the ex-works price of the product; |
| --- | --- |

(a)

their total value does not exceed 10 % of the ex-works price of the product;

| (b) | none of the percentages given in the list for the maximum value of non-originating materials are exceeded by virtue of this paragraph. |
| --- | --- |

(b)

none of the percentages given in the list for the maximum value of non-originating materials are exceeded by virtue of this paragraph.

3.   Paragraphs 1 and 2 shall apply subject to the provisions of Article 6.

Article 6

Insufficient working or processing

1.   Without prejudice to paragraph 2, the following operations shall be considered to be insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 5 are satisfied:

| (a) | preserving operations to ensure that the products remain in good condition during transport and storage; |
| --- | --- |

(a)

preserving operations to ensure that the products remain in good condition during transport and storage;

| (b) | breaking-up and assembly of packages; |
| --- | --- |

(b)

breaking-up and assembly of packages;

| (c) | washing, cleaning; removal of dust, oxide, oil, paint or other coverings; |
| --- | --- |

(c)

washing, cleaning; removal of dust, oxide, oil, paint or other coverings;

| (d) | ironing or pressing of textiles; |
| --- | --- |

(d)

ironing or pressing of textiles;

| (e) | simple painting and polishing operations; |
| --- | --- |

(e)

simple painting and polishing operations;

| (f) | husking, partial or total bleaching, polishing, and glazing of cereals and rice; |
| --- | --- |

(f)

husking, partial or total bleaching, polishing, and glazing of cereals and rice;

| (g) | operations to colour sugar or form sugar lumps; |
| --- | --- |

(g)

operations to colour sugar or form sugar lumps;

| (h) | peeling, stoning and shelling, of fruits, nuts and vegetables; |
| --- | --- |

(h)

peeling, stoning and shelling, of fruits, nuts and vegetables;

| (i) | sharpening, simple grinding or simple cutting; |
| --- | --- |

(i)

sharpening, simple grinding or simple cutting;

| (j) | sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles); |
| --- | --- |

(j)

sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles);

| (k) | simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations; |
| --- | --- |

(k)

simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;

| (l) | affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging; |
| --- | --- |

(l)

affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;

| (m) | simple mixing of products, whether or not of different kinds; |
| --- | --- |

(m)

simple mixing of products, whether or not of different kinds;

| (n) | mixing of sugar with any material; |
| --- | --- |

(n)

mixing of sugar with any material;

| (o) | simple assembly of parts of articles to constitute a complete article or disassembly of products into parts; |
| --- | --- |

(o)

simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;

| (p) | a combination of two or more operations specified in points (a) to (o); |
| --- | --- |

(p)

a combination of two or more operations specified in points (a) to (o);

| (q) | slaughter of animals. |
| --- | --- |

(q)

slaughter of animals.

2.   All operations carried out in a Party on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 7

Unit of qualification

1.   The unit of qualification for the application of the provisions of this Appendix shall be the particular product which is considered the basic unit when determining classification using the nomenclature of the Harmonised System.

It follows that:

| (a) | when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification; |
| --- | --- |

(a)

when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;

| (b) | when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Appendix. |
| --- | --- |

(b)

when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Appendix.

2.   Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 8

Sets

Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.

Article 9

Neutral elements

In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

| (a) | energy and fuel; |
| --- | --- |

(a)

energy and fuel;

| (b) | plant and equipment; |
| --- | --- |

(b)

plant and equipment;

| (c) | machines and tools; |
| --- | --- |

(c)

machines and tools;

| (d) | goods which do not enter and which are not intended to enter into the final composition of the product. |
| --- | --- |

(d)

goods which do not enter and which are not intended to enter into the final composition of the product.

TITLE III

TERRITORIAL REQUIREMENTS

TERRITORIAL REQUIREMENTS

Article 10

Principle of territoriality

1.   Except as provided for in Article 3 and in paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II shall be fulfilled without interruption in a Party.

2.   Except as provided for in Article 3, where originating goods exported from a Party to another country return, they shall be considered non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

| (a) | the returning goods are the same as those exported; and |
| --- | --- |

(a)

the returning goods are the same as those exported; and

| (b) | the returning goods have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported. |
| --- | --- |

(b)

the returning goods have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

3.   The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside a Party on materials exported from the Party and subsequently reimported there, provided that:

| (a) | the exported materials are wholly obtained in the Party or have undergone working or processing beyond the operations referred to in Article 6 prior to being exported; and |
| --- | --- |

(a)

the exported materials are wholly obtained in the Party or have undergone working or processing beyond the operations referred to in Article 6 prior to being exported; and

| (b) | it can be demonstrated to the satisfaction of the customs authorities that:






  (i) | the re-imported goods have been obtained by working or processing the exported materials; and |
| --- | --- | --- |

(b)

it can be demonstrated to the satisfaction of the customs authorities that:

(i)

the re-imported goods have been obtained by working or processing the exported materials; and

| (ii) | the total added value acquired outside the Party by applying the provisions of this Article does not exceed 10 % of the ex-works price of the end-product for which originating status is claimed. |
| --- | --- |

(ii)

the total added value acquired outside the Party by applying the provisions of this Article does not exceed 10 % of the ex-works price of the end-product for which originating status is claimed.

4.   For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside a Party. But where, in the list in Annex II to this Appendix, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end-product, the total value of the non-originating materials incorporated in the territory of the party concerned, taken together with the total added value acquired outside the Party by applying the provisions of this Article, shall not exceed the stated percentage.

5.   For the purposes of applying the provisions of paragraphs 3 and 4, ‘total added value’ shall be taken to mean all costs arising outside a Party, including the value of the materials incorporated there.

6.   The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II to this Appendix or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 5(2) is applied.

7.   Any working or processing of the kind covered by the provisions of this Article and done outside a Party shall be done under the outward processing arrangements, or similar arrangements.

Article 11

Direct transport

1.   The preferential treatment provided for under thе Agreement applies only to products satisfying the requirements of this Appendix and which are transported directly between the Parties. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

2.   Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing Party by the production of:

| (a) | a single transport document covering the passage from the exporting Party through the country of transit; or |
| --- | --- |

(a)

a single transport document covering the passage from the exporting Party through the country of transit; or

| (b) | a certificate issued by the customs authorities of the country of transit:






  (i) | giving an exact description of the products; |
| --- | --- | --- |

(b)

a certificate issued by the customs authorities of the country of transit:

(i)

giving an exact description of the products;

| (ii) | stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used;
  and |
| --- | --- |

(ii)

stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used;

and

| (iii) | certifying the conditions under which the products remained in the transit country; or |
| --- | --- |

(iii)

certifying the conditions under which the products remained in the transit country; or

| (c) | failing those, any substantiating documents. |
| --- | --- |

(c)

failing those, any substantiating documents.

Article 12

Exhibitions

1.   Originating products, sent for exhibition in a country other than one of the Parties and sold after the exhibition for importation in a Party, shall benefit on importation from the provisions of thе Agreement provided it is shown to the satisfaction of the customs authorities that:

| (a) | an exporter has consigned those products from one of the Parties to the country in which the exhibition is held and has exhibited them there; |
| --- | --- |

(a)

an exporter has consigned those products from one of the Parties to the country in which the exhibition is held and has exhibited them there;

| (b) | the products have been sold or otherwise disposed of by that exporter to a person in one of the Parties; |
| --- | --- |

(b)

the products have been sold or otherwise disposed of by that exporter to a person in one of the Parties;

| (c) | the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and |
| --- | --- |

(c)

the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and

| (d) | the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition. |
| --- | --- |

(d)

the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2.   A proof of origin shall be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing Party in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.

3.   Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

TITLE IV

DRAWBACK OR EXEMPTION

DRAWBACK OR EXEMPTION

Article 13

Prohibition of drawback of or exemption from customs duties

1.   Non-originating materials used in the manufacture of products originating in a Party for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Parties to drawback of, or exemption from, customs duties of whatever kind.

2.   The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in a Party to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.

3.   The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.

4.   The provisions of paragraphs 1, 2 and 3 shall also apply in respect of packaging within the meaning of Article 7(2), and products in a set within the meaning of Article 8 when such items are non-originating.

5.   The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which this Appendix applies.

TITLE V

PROOF OF ORIGIN

PROOF OF ORIGIN

Article 14

General conditions

1.   Products originating in one of the Parties shall, on importation into the other Party, benefit from the provisions of this Agreement upon submission of one of the following proofs of origin:

| (a) | a movement certificate EUR.1, a specimen of which appears in Annex III to this Appendix; |
| --- | --- |

(a)

a movement certificate EUR.1, a specimen of which appears in Annex III to this Appendix;

| (b) | in the cases specified in Article 20(1), a declaration (the ‘origin declaration’) given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified. The text of the origin declaration appears in Annex IV to this Appendix. |
| --- | --- |

(b)

in the cases specified in Article 20(1), a declaration (the ‘origin declaration’) given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified. The text of the origin declaration appears in Annex IV to this Appendix.

2.   Notwithstanding paragraph 1, originating products within the meaning of this Appendix shall, in the cases specified in Article 24, benefit from the provisions of this Agreement without it being necessary to submit any of the proofs of origin referred to in paragraph 1 of this Article.

Article 15

Procedure for the issue of a movement certificate EUR.1

1.   A movement certificate EUR.1 shall be issued by the customs authorities of the exporting Party on application having been made in writing by the exporter or, under the exporter's responsibility, by its authorised representative.

2.   For this purpose, the exporter or its authorised representative shall complete both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III to this Appendix. Those forms shall be completed in one of the languages in which this Agreement is drawn up and in accordance with the provisions of the national law of the exporting country. If the completion of the forms is done in handwriting, they shall be completed in ink, in printed characters. The description of the products shall be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.

3.   The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting Party where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Appendix.

4.   Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the European Union or of Andorra if the products concerned can be considered products originating in the European Union or in Andorra and fulfil the other requirements of this Appendix.

5.   The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Appendix. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

6.   The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.

7.   A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 16

Movement certificates EUR.1 issued retrospectively

1.   Notwithstanding Article 15(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

| (a) | it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or |
| --- | --- |

(a)

it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or

| (b) | it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued, but was not accepted at importation for technical reasons. |
| --- | --- |

(b)

it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued, but was not accepted at importation for technical reasons.

2.   For the implementation of paragraph 1, the exporter shall indicate in its application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for its request.

3.   The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application complies with that in the corresponding file.

4.   Movement certificates EUR.1 issued retrospectively shall be endorsed with the following phrase in English:

‘ISSUED RETROSPECTIVELY’.

5.   The endorsement referred to in paragraph 4 shall be inserted in Box 7 of the movement certificate EUR.1.

Article 17

Issue of a duplicate movement certificate EUR.1

1.   In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

2.   The duplicate issued in this way shall be endorsed with the following word in English:

‘DUPLICATE’.

3.   The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate movement certificate EUR.1.

4.   The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 18

Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously

When originating products are placed under the control of a customs office in one of the Parties, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of those products elsewhere within one of the Parties. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.

Article 19

Accounting segregation

1.   Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called ‘accounting segregation’ method (‘the method’) to be used for managing such stocks.

2.   The method must be able to ensure that, for a specific reference period, the number of products obtained which could be considered ‘originating’ is the same as that which would have been obtained had there been physical segregation of the stocks.

3.   The customs authorities may make the grant of authorisation referred to in paragraph 1 subject to any conditions deemed appropriate.

4.   The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.

5.   The beneficiary of the method may make out or apply for proofs of origin, as the case may be, for the quantity of products which may be considered originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.

6.   The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Appendix.

Article 20

Conditions for making out an origin declaration

1.   An origin declaration as referred to in Article 14(1)(b) may be made out:

| (a) | by an approved exporter within the meaning of Article 21; or |
| --- | --- |

(a)

by an approved exporter within the meaning of Article 21; or

| (b) | by any exporter for any consignment consisting of one or more packages containing originating products the total value of which does not exceed EUR 6 000. |
| --- | --- |

(b)

by any exporter for any consignment consisting of one or more packages containing originating products the total value of which does not exceed EUR 6 000.

2.   Without prejudice to paragraph 3, an origin declaration may be made out if the products concerned can be considered products originating in the European Union or in Andorra and fulfil the other requirements of this Appendix.

3.   The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting Party, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Appendix.

4.   An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV to this Appendix, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the national law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.

5.   Origin declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 21 shall not be required to sign such declarations provided that it gives the customs authorities of the exporting Party a written undertaking that it accepts full responsibility for any origin declaration which identifies it as if the declaration had been signed in manuscript by it.

6.   An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no later than two years after the importation of the products to which it relates.

Article 21

Approved exporter

1.   The customs authorities of the exporting Party may authorise any exporter (‘approved exporter’), who makes frequent shipments of products in accordance with the provisions of this Appendix, to make out origin declarations irrespective of the value of the products concerned. An exporter seeking such authorisation shall offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Appendix.

2.   The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.

3.   The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration.

4.   The customs authorities shall monitor the use of the authorisation by the approved exporter.

5.   The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes incorrect use of the authorisation.

Article 22

Validity of proof of origin

1.   A proof of origin shall be valid for four months from the date of issue in the exporting Party, and shall be submitted within that period to the customs authorities of the importing Party.

2.   Proofs of origin which are submitted to the customs authorities of the importing Party after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment where the failure to submit those documents by the final date set is due to exceptional circumstances.

3.   In other cases of belated presentation, the customs authorities of the importing Party may accept the proofs of origin where the products have been submitted before the said final date.

Article 23

Submission of proof of origin

Proofs of origin shall be submitted to the customs authorities of the importing Party in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.

Article 24

Exemptions from proof of origin

1.   Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Appendix, and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, that declaration may be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.

2.   Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.

3.   Furthermore, the total value of those products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.

Article 25

Supporting documents

The documents referred to in Articles 15(3) and 20(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declaration may be considered products originating in one of the Parties and fulfil the other requirements of this Appendix may consist, inter alia, of the following:

| (a) | direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in its accounts or internal bookkeeping; |
| --- | --- |

(a)

direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in its accounts or internal bookkeeping;

| (b) | documents proving the originating status of materials used, issued or made out in one of the Parties concerned where those documents are used in accordance with national law; |
| --- | --- |

(b)

documents proving the originating status of materials used, issued or made out in one of the Parties concerned where those documents are used in accordance with national law;

| (c) | documents proving the working or processing of materials in one of the Parties concerned, issued or made out in one of the Parties concerned, where those documents are used in accordance with national law; |
| --- | --- |

(c)

documents proving the working or processing of materials in one of the Parties concerned, issued or made out in one of the Parties concerned, where those documents are used in accordance with national law;

| (d) | movement certificates EUR.1 or origin declarations proving the originating status of materials used, issued or made out in one of the Parties concerned in accordance with this Appendix; |
| --- | --- |

(d)

movement certificates EUR.1 or origin declarations proving the originating status of materials used, issued or made out in one of the Parties concerned in accordance with this Appendix;

| (e) | appropriate evidence concerning working or processing undergone outside the relevant Party by application of Article 11, proving that the requirements of that Article have been satisfied. |
| --- | --- |

(e)

appropriate evidence concerning working or processing undergone outside the relevant Party by application of Article 11, proving that the requirements of that Article have been satisfied.

Article 26

Preservation of proof of origin and supporting documents

1.   The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 15(3).

2.   The exporter making out an origin declaration shall keep for at least three years a copy of this origin declaration as well as the documents referred to in Article 20(3).

3.   The customs authorities of the exporting Party issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 15(2).

4.   The customs authorities of the importing Party shall keep for at least three years the movement certificates EUR.1 and the origin declarations submitted to them.

Article 27

Discrepancies and formal errors

1.   The discovery of slight discrepancies between the statements made in the proof of origin and those made in the document submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not, ipso facto, render the proof of origin null and void if it is duly established that that document does correspond to the products submitted.

2.   Obvious formal errors such as typing errors on a proof of origin should not cause that document to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in that document.

Article 28

Amounts expressed in euro

1.   For the application of the provisions of Article 20(1)(b) and Article 24(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Parties equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2.   A consignment shall benefit from the provisions of Article 20(1)(b) or Article 24(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

3.   The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the European Commission by 15 October and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts.

4.   A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 %. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, before any rounding-off, results in an increase of less than 15 % in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion were to result in a decrease in that equivalent value.

5.   The amounts expressed in euro shall be reviewed by the Joint Committee at the request of any Party. When carrying out this review, the Joint Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION

Article 29

Administrative cooperation

1.   The customs authorities of the Parties shall provide each other, through the European Commission, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1, and with the addresses of the customs authorities responsible for verifying those certificates and origin declarations.

2.   In order to ensure the proper application of this Appendix, the Parties shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 and origin declarations, and the correctness of the information given in those documents.

Article 30

Verification of proofs of origin

1.   Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing Party have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Appendix.

2.   For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing Party shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a copy of those documents, to the customs authorities of the exporting Party giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.

3.   The verification shall be carried out by the customs authorities of the exporting Party. For that purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.

4.   If the customs authorities of the importing Party decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.

5.   The customs authorities requesting the verification shall be informed of the results thereof as soon as possible. Those results shall indicate clearly whether the documents are authentic and whether the products concerned may be considered products originating in a Party and fulfil the other requirements of this Appendix.

6.   If, in cases of reasonable doubt, there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

Article 31

Dispute settlement

Where disputes arise in relation to the verification procedures of Article 30 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification, they shall be submitted to the Joint Committee. Where disputes other than those related to the verification procedures of Article 30 arise in relation to the interpretation of this Appendix, they shall be submitted to the Joint Committee.

In all cases the settlement of disputes between the importer and the customs authorities of the importing Party shall take place under the legislation of that country.

Article 32

Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.

Article 33

Free zones

1.   The Parties shall take all necessary steps to ensure that products traded under cover of a proof of origin, which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

2.   By way of derogation from paragraph 1, when products originating in one of the Parties are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter's request, if the treatment or processing undergone complies with this Appendix.

TITLE VII

CEUTA AND MELILLA

CEUTA AND MELILLA

Article 34

Application of the Appendix

1.   The term ‘European Union’ does not cover Ceuta and Melilla.

2.   Products originating in Andorra, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the European Union under Protocol 2 to the Act of Accession of Spain and Portugal to the European Communities. Andorra shall grant to imports of products covered by the Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the European Union.

3.   For the purpose of the application of paragraph 2 of this Article with regard to products originating in Ceuta and Melilla, this Appendix shall apply mutatis mutandis subject to the special conditions set out in Article 35.

Article 35

Special conditions

1.   Provided that they have been transported directly in accordance with the provisions of Article 11, the following shall be considered:

| (1) | products originating in Ceuta and Melilla:






  (a) | products wholly obtained in Ceuta and Melilla; |
| --- | --- | --- |

(1)

products originating in Ceuta and Melilla:

(a)

products wholly obtained in Ceuta and Melilla;

| (b) | products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:






  (i) | the said products have undergone sufficient working or processing within the meaning of Article 5; or that |
| --- | --- | --- |

(b)

products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:

(i)

the said products have undergone sufficient working or processing within the meaning of Article 5; or that

| (ii) | those products originated in one of the Parties, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6; |
| --- | --- |

(ii)

those products originated in one of the Parties, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6;

| (2) | products originating in Andorra:






  (a) | products wholly obtained in Andorra; |
| --- | --- | --- |

(2)

products originating in Andorra:

(a)

products wholly obtained in Andorra;

| (b) | products obtained in Andorra, in the manufacture of which products other than those referred to in (a) are used, provided that:






  (i) | those products have undergone sufficient working or processing within the meaning of Article 5; or |
| --- | --- | --- |

(b)

products obtained in Andorra, in the manufacture of which products other than those referred to in (a) are used, provided that:

(i)

those products have undergone sufficient working or processing within the meaning of Article 5; or

| (ii) | those products originated in Ceuta and Melilla or in the European Union, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6. |
| --- | --- |

(ii)

those products originated in Ceuta and Melilla or in the European Union, provided that they have been submitted to working or processing which goes beyond the operations referred to in Article 6.

2.   Ceuta and Melilla shall be considered a single territory.

3.   The exporter or its authorised representative shall enter ‘Andorra’ and ‘Ceuta and Melilla’ in Box 2 of movement certificates EUR.1 or on invoice declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on origin declarations.

4.   The Spanish customs authorities shall be responsible for the application of this Appendix in Ceuta and Melilla.

TITLE VIII

FINAL PROVISIONS

FINAL PROVISIONS

Article 36

Modifications to the Appendix

The Joint Committee may decide to amend the provisions of this Appendix.

ANNEX I

INTRODUCTORY NOTES TO THE LIST IN ANNEX II

Note 1:

The list sets out the conditions required for all products to be considered sufficiently worked or processed within the meaning of Article 5 of this Appendix.

Note 2:

| 2.1. | The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2. |
| --- | --- |

2.1.

| 2.2. | Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1. |
| --- | --- |

2.2.

| 2.3. | Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4. |
| --- | --- |

2.3.

| 2.4. | Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied. |
| --- | --- |

2.4.

Note 3

| 3.1. | The provisions of Article 5 of this Appendix, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where those products are used or in another factory in one of the Parties. |
| --- | --- |

3.1.

| 3.2. | The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not. |
| --- | --- |

3.2.

| 3.3. | Without prejudice to Note 3.2, where a rule uses the expression ‘Manufacture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.
  However, the expression ‘Manufacture from materials of any heading, including other materials of heading ...’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list. |
| --- | --- |

3.3.

However, the expression ‘Manufacture from materials of any heading, including other materials of heading ...’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.

| 3.4. | When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used. |
| --- | --- |

3.4.

| 3.5. | Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. |
| --- | --- |

3.5.

Example:

The rule for prepared foods of heading 19.04, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.

However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

| 3.6. | Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then those percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply. |
| --- | --- |

3.6.

ANNEX II

LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS

| HS heading | Description | Working or processing carried out on non-originating materials which confers originating status |
| --- | --- | --- |
| (1) | (2) | (3) or (4) |
| Chapter 1 | Live animals | All the animals of Chapter 1 must be wholly obtained | |
| Chapter 2 | Meat and edible meat offal | Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained | |
| Chapter 3 | Fish and crustaceans, molluscs and other aquatic invertebrates | Manufacture in which all the materials of Chapter 3 used are wholly obtained | |
| ex Chapter 4 | Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: | Manufacture in which all the materials of Chapter 4 used are wholly obtained | |
| 0403 | Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa | Manufacture in which:






  — | all the materials of Chapter 4 used must be wholly obtained; |

HS heading

Description

Working or processing carried out on non-originating materials which confers originating status

(1)

(2)

(3) or (4)

Chapter 1

Live animals

All the animals of Chapter 1 must be wholly obtained

Chapter 2

Meat and edible meat offal

Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained

Chapter 3

Fish and crustaceans, molluscs and other aquatic invertebrates

Manufacture in which all the materials of Chapter 3 used are wholly obtained

ex Chapter 4

Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:

Manufacture in which all the materials of Chapter 4 used are wholly obtained

0403

Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa

Manufacture in which:

—

all the materials of Chapter 4 used must be wholly obtained;

| — | all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and |
| --- | --- |

—

all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and

| — | the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product |
| --- | --- |

—

the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product

ex Chapter 5

Products of animal origin, not elsewhere specified or included; except for:

Manufacture in which all the materials of Chapter 5 used are wholly obtained

ex 0502

Prepared pigs', hogs' or boars' bristles and hair

Cleaning, disinfecting, sorting and straightening of bristles and hair

Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Manufacture in which:

| — | all the materials of Chapter 6 used are wholly obtained, and |
| --- | --- |

—

all the materials of Chapter 6 used are wholly obtained, and

| — | the value of all the materials used does not exceed 50 % of the ex-works price of the product |
| --- | --- |

—

the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 7

Edible vegetables and certain roots and tubers

Manufacture in which all the materials of Chapter 7 used are wholly obtained

Chapter 8

Edible fruit and nuts; peel of citrus fruits or melons

Manufacture in which:

| — | all the fruit and nuts used are wholly obtained, and |
| --- | --- |

—

all the fruit and nuts used are wholly obtained, and

| — | the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product |
| --- | --- |

—

the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product

ex Chapter 9

Coffee, tea, maté and spices; except for:

Manufacture in which all the materials of Chapter 9 used are wholly obtained

0901

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion

Manufacture from materials of any heading

0902

Tea, whether or not flavoured

Manufacture from materials of any heading

ex 0910

Mixtures of spices

Manufacture from materials of any heading

Chapter 10

Cereals

Manufacture in which all the materials of Chapter 10 used are wholly obtained

ex Chapter 11

Products of the milling industry; malt; starches; inulin; wheat gluten; except for:

Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained

ex 1106

Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713

Drying and milling of leguminous vegetables of heading 0708

Chapter 12

Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Manufacture in which all the materials of Chapter 12 used are wholly obtained

1301

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)

Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product

1302

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:

| — | mucilages and thickeners, modified, derived from vegetable products, |
| --- | --- |

—

mucilages and thickeners, modified, derived from vegetable products,

Manufacture from non-modified mucilages and thickeners

| — | other |
| --- | --- |

—

other

Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product

Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere specified or included

Manufacture in which all the materials of Chapter 14 used are wholly obtained

ex Chapter 15

Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:

Manufacture from materials of any heading, except that of the product

1501

Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503 :

| — | Fats from bones or waste |
| --- | --- |

—

Fats from bones or waste

Manufacture from materials of any heading, except those of heading 0203 , 0206 or 0207 or bones of heading 0506

| — | other |
| --- | --- |

—

other

Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207

1502

Fats of bovine animals, sheep or goats, other than those of heading 1503 :

| — | Fats from bones or waste |
| --- | --- |

—

Fats from bones or waste

Manufacture from materials of any heading, except those of heading 0201 , 0202 , 0204 or 0206 or bones of heading 0506

| — | other |
| --- | --- |

—

other

Manufacture in which all the materials of Chapter 2 used are wholly obtained

1504

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:

| — | Solid fractions |
| --- | --- |

—

Solid fractions

Manufacture from materials of any heading, including other materials of heading 1504

| — | other |
| --- | --- |

—

other

Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained

ex 1505

Refined lanolin

Manufacture from crude wool grease of heading 1505

1506

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:

| — | Solid fractions |
| --- | --- |

—

Solid fractions

Manufacture from materials of any heading, including other materials of heading 1506

| — | other |
| --- | --- |

—

other

Manufacture in which all the materials of Chapter 2 used are wholly obtained

1507 to 1515

Vegetable oils and their fractions:

| — | Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption |
| --- | --- |

—

Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption

Manufacture from materials of any heading, except that of the product

| — | Solid fractions, except for that of jojoba oil |
| --- | --- |

—

Solid fractions, except for that of jojoba oil

Manufacture from other materials of headings 1507 to 1515

| — | other |
| --- | --- |

—

other

Manufacture in which all the vegetable materials used are wholly obtained

1516

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared

Manufacture in which:

| — | all the materials of Chapter 2 used are wholly obtained, and |
| --- | --- |

—

all the materials of Chapter 2 used are wholly obtained, and

| — | all the vegetable materials used are wholly obtained. However, materials of headings 1507 , 1508 , 1511 and 1513 may be used |
| --- | --- |

—

all the vegetable materials used are wholly obtained. However, materials of headings 1507 , 1508 , 1511 and 1513 may be used

1517

Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of No 1516 :

Manufacture in which:

| — | all the materials of Chapters 2 and 4 used are wholly obtained, and |
| --- | --- |

—

all the materials of Chapters 2 and 4 used are wholly obtained, and

| — | all the vegetable materials used are wholly obtained. However, materials of headings 1507 , 1508 , 1511 and 1513 may be used |
| --- | --- |

—

all the vegetable materials used are wholly obtained. However, materials of headings 1507 , 1508 , 1511 and 1513 may be used

Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Manufacture:

| — | from animals of Chapter 1, and/or |
| --- | --- |

—

from animals of Chapter 1, and/or

| — | in which all the materials of Chapter 3 used are wholly obtained |
| --- | --- |

—

in which all the materials of Chapter 3 used are wholly obtained

ex Chapter 17

Sugars and sugar confectionery; except for:

Manufacture from materials of any heading, except that of the product

ex 1701

Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter

Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1702

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:

| — | chemically-pure maltose and fructose, |
| --- | --- |

—

chemically-pure maltose and fructose,

Manufacture from materials of any heading, including other materials of heading 1702

| — | Other sugars in solid form, containing added flavouring or colouring matter |
| --- | --- |

—

Other sugars in solid form, containing added flavouring or colouring matter

Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

| — | other |
| --- | --- |

—

other

Manufacture in which all the materials used are originating

ex 1703

Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter

Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1704

Sugar confectionery (including white chocolate), not containing cocoa

Manufacture:

| — | from materials of any heading, except that of the product, and |
| --- | --- |

—

from materials of any heading, except that of the product, and

| — | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

—

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

Chapter 18

Cocoa and cocoa preparations

Manufacture:

| — | from materials of any heading, except that of the product, and |
| --- | --- |

—

from materials of any heading, except that of the product, and

| — | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

—

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1901

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404 , not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:

| — | Malt extract |
| --- | --- |

—

Malt extract

Manufacture from cereals of Chapter 10

| — | other |
| --- | --- |

—

other

Manufacture:

| — | from materials of any heading, except that of the product, and |
| --- | --- |

—

from materials of any heading, except that of the product, and

| — | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

—

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1902

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:

| — | Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs |
| --- | --- |

—

Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained

| — | Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs |
| --- | --- |

—

Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs

Manufacture in which:

| — | all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and |
| --- | --- |

—

all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and

| — | all the materials of Chapters 2 and 3 used are wholly obtained |
| --- | --- |

—

all the materials of Chapters 2 and 3 used are wholly obtained

1903

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

Manufacture from materials of any heading, except potato starch of heading 1108

1904

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included

Manufacture:

| — | from materials of any heading, except those of heading 1806 , |
| --- | --- |

—

from materials of any heading, except those of heading 1806 ,

| — | in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and |
| --- | --- |

—

in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and

| — | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

—

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

1905

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

Manufacture from materials of any heading, except those of Chapter 11

ex Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants; except for:

Manufacture in which all the fruit, nuts or vegetables used are wholly obtained

ex 2001

Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid

Manufacture from materials of any heading, except that of the product

ex 2004 and ex 2005

Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid

Manufacture from materials of any heading, except that of the product

2006

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

Manufacture:

| — | from materials of any heading, except that of the product, and |
| --- | --- |

—

from materials of any heading, except that of the product, and

| — | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

—

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex 2008

| — | Nuts, not containing added sugar or spirits |
| --- | --- |

—

Nuts, not containing added sugar or spirits

Manufacture in which the value of all the originating nuts and oil seeds of headings 0801 , 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product

| — | Peanut butter; mixtures based on cereals; palm hearts; maize (corn) |
| --- | --- |

—

Peanut butter; mixtures based on cereals; palm hearts; maize (corn)

Manufacture from materials of any heading, except that of the product

| — | Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen |
| --- | --- |

—

Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen

Manufacture:

| — | from materials of any heading, except that of the product, and |
| --- | --- |

—

from materials of any heading, except that of the product, and

| — | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

—

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

2009

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

Manufacture:

| — | from materials of any heading, except that of the product, and |
| --- | --- |

—

from materials of any heading, except that of the product, and

| — | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

—

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex Chapter 21

Miscellaneous edible preparations; except for:

Manufacture from materials of any heading, except that of the product

2101

Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

Manufacture:

| — | from materials of any heading, except that of the product, and |
| --- | --- |

—

from materials of any heading, except that of the product, and

| — | in which all the chicory used is wholly obtained |
| --- | --- |

—

in which all the chicory used is wholly obtained

2103

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:

| — | Sauces and preparations therefor; mixed condiments and mixed seasonings |
| --- | --- |

—

Sauces and preparations therefor; mixed condiments and mixed seasonings

Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used

| — | Mustard flour and meal and prepared mustard |
| --- | --- |

—

Mustard flour and meal and prepared mustard

Manufacture from materials of any heading

ex 2104

Soups and broths and preparations therefor;

Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005

2106

Food preparations not elsewhere specified or included

Manufacture:

| — | from materials of any heading, except that of the product, and |
| --- | --- |

—

from materials of any heading, except that of the product, and

| — | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product |
| --- | --- |

—

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product

ex Chapter 22

Beverages, spirits and vinegar; except for:

Manufacture:

| — | from materials of any heading, except that of the product, and |
| --- | --- |

—

from materials of any heading, except that of the product, and

| — | in which all the grapes or materials derived from grapes used are wholly obtained |
| --- | --- |

—

in which all the grapes or materials derived from grapes used are wholly obtained

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009

Manufacture:

| — | from materials of any heading, except that of the product, |
| --- | --- |

—

from materials of any heading, except that of the product,

| — | in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and |
| --- | --- |

—

in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product, and

| — | in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating |
| --- | --- |

—

in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength

Manufacture:

| — | from materials of any heading, except heading 2207 or 2208 , and |
| --- | --- |

—

from materials of any heading, except heading 2207 or 2208 , and

| — | in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume |
| --- | --- |

—

in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages

Manufacture:

| — | from materials of any heading, except heading 2207 or 2208 , and |
| --- | --- |

—

from materials of any heading, except heading 2207 or 2208 , and

| — | in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume |
| --- | --- |

—

in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume

ex Chapter 23

Residues and waste from the food industries; prepared animal fodder; except for:

Manufacture from materials of any heading, except that of the product

ex 2301

Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption

Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained

ex 2303

Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product exceeding 40 % by weight

Manufacture in which all the maize used is wholly obtained

ex 2306

Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil

Manufacture in which all the olives used are wholly obtained

2309

Preparations of a kind used in animal feeding

Manufacture in which:

| — | all the cereals, sugar or molasses, meat or milk used are originating, and |
| --- | --- |

—

all the cereals, sugar or molasses, meat or milk used are originating, and

| — | all the materials of Chapter 3 used are wholly obtained, |
| --- | --- |

—

all the materials of Chapter 3 used are wholly obtained,

ex Chapter 24

Tobacco and manufactured tobacco substitutes; except for:

Manufacture in which all the materials of Chapter 24 used are wholly obtained

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating

ex 2403

Smoking tobacco

Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating

ANNEX III

SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1

Printing instructions

| 1. | Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye. |
| --- | --- |

1.

| 2. | The competent authorities of the Parties may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified. |
| --- | --- |

2.

Image 1

MOVEMENT CERTIFICATE

1. Exporter (name, full address, country)

EUR.1 No A 000.000

See notes overleaf before completing this form.

2. Certificate used in preferential trade between

3. Consignee (name, full address, country) (optional)

and

(insert appropriate countries or groups of countries or territories)

4. Country, group of countries or territory in which the products are considered as originating

5. Country, group of countries or territory of destination

6. Transport details (optional)

7. Remarks

Image 2

8. Item number; marks, numbers, number and kind of packages (1), description of goods

9. Gross mass (kg) or other measure (litres, m3, etc.)

10. Invoices (Optional)

11. CUSTOMS ENDORSEMENT

Declaration certified

Export document (2)

Form No

of

Customs office:

Issuing country or territory: Stamp

Place , date

(Signature)

12. DECLARATION BY THE EXPORTER

I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.

Place , date

(Signature)

13. REQUEST FOR VERIFICATION, to

14. RESULT OF VERIFICATION

Verification carried out shows that this certificate (1)

was issued by the customs office indicated and that the information contained therein is accurate.

does not meet the requirements as to authenticity and accuracy (see remarks appended).

Verification of the authenticity and accuracy of this certificate is requested.

Place , date

Stamp

(Signature)

Place , date

Stamp

(Signature)

(1) Insert X in the appropriate box.

(1) If goods are not packed, indicate number of articles or state ‘in bulk’ as appropriate.

(2) Complete only where the regulations of the exporting country or territory require.

NOTES

| 1. | The certificate must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the customs authorities of the issuing country or territory. |
| --- | --- |

1.

The certificate must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the customs authorities of the issuing country or territory.

| 2. | No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible. |
| --- | --- |

2.

No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as to make any later additions impossible.

| 3. | Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified. |
| --- | --- |

3.

Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.

Image 3

APPLICATION FOR A MOVEMENT CERTIFICATE

1. Exporter (name, full address, country)

EUR.1 No A 000.000

See notes overleaf before completing this form.

2. Application for a certificate to be used in preferential trade between

3. Consignee (name, full address, country) (optional)

and

(insert appropriate countries or groups of countries or territories)

4. Country, group of countries or territory in which the products are considered as originating

5. Country, group of countries or territory of destination

6. Transport details (optional)

7. Remarks

8. Item number; marks, numbers, number and kind of packages (1), description of goods

9. Gross mass (kg) or other measure (litres, m3, etc.)

10. Invoices (Optional)

(1) If goods are not packed, indicate number of articles or state ‘in bulk’ as appropriate.

DECLARATION BY THE EXPORTER

I, the undersigned, exporter of the goods described overleaf,

| DECLARE | that the goods meet the conditions required for the issue of the attached certificate; |
| --- | --- |
| SPECIFY | as follows the circumstances which have enabled these goods to meet the above conditions:
  ...
  ...
  ...
  ... |
| SUBMIT | the following supporting documents (1):
  ...
  ...
  ...
  ... |
| UNDERTAKE | to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities; |
| REQUEST | the issue of the attached certificate for these goods. |

DECLARE

that the goods meet the conditions required for the issue of the attached certificate;

SPECIFY

as follows the circumstances which have enabled these goods to meet the above conditions:

...

...

...

...

SUBMIT

the following supporting documents (1):

1

...

...

...

...

UNDERTAKE

to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;

REQUEST

the issue of the attached certificate for these goods.

| Place ..., | Date .... |
| --- | --- |
| ...
  (Signature) |

Place ...,

Date ....

...

(Signature)

---

(1)  For example: import documents, movement certificates, invoices, manufacturer's declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state.

1

ANNEX IV

TEXT OF THE ORIGIN DECLARATION

The origin declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

Bulgarian version

Износителят на продуктите, обхванати от този документ (митническо разрешение No ... (1)) декларира, че освен където ясно е отбелязано друго, тези продукти са с ... преференциален произход (2).

Spanish version

El exportador de los productos incluidos en el presente documento (autorización aduanera no ... (1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ... (2).

Czech version

Vývozce výrobků uvedených v tomto dokumentu (číslo povolení ... (1)) prohlašuje, že kromě zřetelně označených mají tyto výrobky preferenční původ v ... (2).

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ... (1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (2).

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ... (1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte ... (2) Ursprungswaren sind.

Estonian version

Käesoleva dokumendiga hõlmatud toodete eksportija (tolli kinnitus nr ... (1)) deklareerib, et need tooted on ... (2) sooduspäritoluga, välja arvatud juhul, kui on selgelt näidatud teisiti.

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ. ... (1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ... (2).

English version

The exporter of the products covered by this document (customs authorisation No ... (1)) declares that, except where otherwise clearly indicated, these products are of ... (2) preferential origin.

French version

L'exportateur des produits couverts par le présent document (autorisation douanière no ... (1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (2).

Croatian version

Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ... (1)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi ... (2) preferencijalnog podrijetla.

Italian version

L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ... (1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ... (2).

Latvian version

To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. ... (1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme ... (2).

Lithuanian version

Šiame dokumente išvardytų produktų eksportuotojas (muitinės liudijimo Nr. ... (1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra ... (2) preferencinės kilmės produktai.

Hungarian version

A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: ... (1)) kijelentem, hogy eltérő egyértelmű jelzés hiányában az áruk preferenciális ... (2) származásúak.

Maltese version

L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana Nru ... (1)) jiddikjara li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali ... (2).

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ... (1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (2).

Polish version

Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr ... (1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają ... (2) preferencyjne pochodzenie.

Portuguese version

O abaixo-assinado, exportador dos produtos abrangidos pelo presente documento (autorização aduaneira n.o ... (1)), declara que, salvo indicação expressa em contrário, estes produtos são de origem preferencial ... (2).

Romanian version

Exportatorul produselor ce fac obiectul acestui document (autorizația vamală nr. ... (1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferențială ... (2).

Slovenian version

Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št. ... (1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno ... (2) poreklo.

Slovak version

Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia ... (1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v ... (2).

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa N:o ... (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2).

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr ... (1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).

Catalan version

L'exportador dels productes determinats en el present document (Autorització duanera no ... (1)) declara que, llevat que s'indiqui el contrari, aquests productes tenen l'origen preferencial ... (2)

... (3)

(Place and date)

... (4)

(Signature of the exporter, in addition, the name of the person signing the declaration has to be indicated in clear script)

---

(1)  When the origin declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the origin declaration is not made out by an approved exporter, the words in brackets must be omitted or the space left blank.

(2)  Origin of products to be indicated. When the origin declaration relates in whole or in part, to products originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.

(3)  These indications may be omitted if the information is contained on the document itself.

(4)  In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.

JOINT DECLARATION CONCERNING THE REPUBLIC OF SAN MARINO

1.

Products originating in the Republic of San Marino shall be accepted by Andorra as originating in the European Union within the meaning of the Agreement.

2.

The Appendix concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation shall apply mutatis mutandis for the purpose of defining the originating status of the products referred to in paragraph 1.

JOINT DECLARATION CONCERNING THE REVISION OF THE RULES OF ORIGIN CONTAINED IN THE APPENDIX CONCERNING THE DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ AND METHODS OF ADMINISTRATIVE COOPERATION

1.

The Parties agree to review the rules of origin contained in the Appendix concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation and discuss the necessary amendments upon request of either Party. In such discussions, the Parties shall take into account the development of technologies, production processes, price fluctuations and all other factors which might justify the changes to the rules.

2.

Annex II to the Appendix concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation will be adapted in accordance with the periodical changes to the Harmonised System.

---