COMMISSION REGULATION (EEC) No 693/88 of 4 March 1988 on the definition of the concept of originating products for purposes of the application of tariff preferences granted by the European Economic Community in respect of certain products from developing countries
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 3635/87 of 17 November 1987 applying generalized tariff preferences for 1988 in respect of certain industrial products originating in developing countries(1), and in particular Article 1 thereof,
Having regard to Council Regulation (EEC) No 3782/87 of 3 December 1987 applying generalized tariff preferences for 1988 in respect of textile products originating in developing countries(2), and in particular Article 1 thereof,
Having regard to Council Regulation (EEC) No 3636/87 of 17 November 1987 applying generalized tariff preferences for 1988 in respect of certain agricultural products originating in developing countries(3), and in particular Article 1 thereof,
Whereas Decision 87/564/ECSC of the representatives of the Governments of the Member States of the European Coal and Steel Community, meeting within the Council, of 17 November 1987 applying generalized tariff preferences for 1988 in respect of certain steel products originating in developing countries(4) provides that the concept of originating products is to be defined under the procedure laid down in Article 14 of Council Regulation (EEC) No 802/68 of 27 June 1968 concerning the common definition of the concept of the origin of goods(5), whereas the rules to be applied for this purpose should be the same as those laid down for other products;
Whereas, as regards all the products referred to in the abovementioned Regulations, rules should be established to define the conditions in which they acquire the character of originating products, the mode of proof and the terms as to verification thereof; whereas it is appropriate for this purpose basically to adopt the provisions of Commission Regulation (EEC) No 3749/83 of 23 December 1983 on the definition of the concept of originating products for purposes of the application of tariff preferences granted by the European Economic Community in respect of certain products from developing countries(6), as last amended by Regulation (EEC) No 1250/87(7);
Whereas it is necessary to make transitional provisions for the benefit of those countries certain of whose products have not previously enjoyed tariff preferences;
Whereas the origin rules contained in Regulation (EEC) No 3749/83 are based on the use of the Customs Cooperation Council Nomenclature; whereas the Customs Cooperation Council approved the International Convention on the Harmonized Commodity Description and Coding System (hereinafter referred to as the HS) on 14 June 1983; whereas it is the intention that as from 1 January 1988, the HS is to replace the current nomenclature for the purposes of international trade; whereas it is therefore necessary to adopt the rules of origin contained in Regulation (EEC) No 3749/83 so that they are based on the use of the HS;
Whereas, in the light of experience, the presentation of the origin rules could be improved by grouping all the exceptions to the basic change of heading rule into one List and by providing detailed guidance on how they should be interpreted;
Whereas it is necessary to provide for transitional measures to allow beneficiary countries which do not apply a nomenclature based on the HS to continue to apply the rules of origin contained in Regulation (EEC) No 3749/83 for a period of two years and in addition to render the indication of the heading of the products in box 8 of certificates of origin Form A and in box 7 of Form APR optional for the same period;
Whereas it is necessary to modify the model of the certificate of origin Form A and the Form APR slightly to take account of the accession of Spain and Portugal to the Community and the introduction of the new nomenclature based on the HS;
Whereas the measures provided for in this Regulation are in accordance with the opinion of the Committee on Origin,
HAS ADOPTED THIS REGULATION:
TITLE I Article 1 1. For the purpose of implementing the provisions concerning tariff preferences granted by the Community to certain products originating in developing countries, the following shall be considered as products originating in a country enjoying those preferences (hereinafter referred to as a ´beneficiary country'), provided that these products have been transported direct, within the meaning of Article 6, to the Community:
(a)products wholly obtained in that country;
(b)products obtained in that country in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3 (2).
2. The provisions of paragraph 1 and of Articles 2 to 4 shall not apply to the products in Annex II.
Article 2 The following shall be considered as wholly obtained in a beneficiary country within the meaning of Article 1 (a):
(a)mineral products extracted from its soil or from its sea bed;
(b)vegetable products harvested there;
(c)live animals born and raised there;
(d)products obtained there from live animals;
(e)products obtained by hunting or fishing conducted there;
(f)products of sea fishing and other products taken from the sea by its vessels;
(g)products made on board its factory ships exclusively from the products referred to in (f);
(h)used articles collected there fit only for the recovery of raw materials;
(i)waste and scrap resulting from manufacturing operations conducted there;
(j)products produced there exclusively from products specified in (a) to (i).
Article 3 1. The expressions ´chapters' and ´headings' used in this Regulation shall mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the harmonized commodity description and coding system (hereinafter referred to as the harmonized system or HS).
The expression ´classified' shall refer to the classification of a product or material under a particular heading.
2. For the purposes of Article 1 (i) (b), non-originating materials are considered to be sufficiently worked or processed when the product obtained is classified in a heading which is different from those in which all the non-originating materials used in its manufacture are classified, subject to the provisions of paragraphs 3 and 4 below.
3. For a product mentioned in columns 1 and 2 of the List in Annex III, the conditions set out in column 3 for the product concerned must be fulfilled instead of the rule in paragraph 2.
4. For the purposes of Article 1 (1) (b), the following shall in any event be considered as insufficient working or processing to confer the status of originating products, irrespective of whether or not there is a change of heading:
(a)operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);
(b)simple operations consisting of removal of dust, sifting orscreening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;
(c)(i)changes of packing and breaking up and assembly of consignments,
(ii)simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packing operations;
(d)the affixing of marks, labels or other like distinguishing signs on products or their packaging;
(e)simple mixing of products, whether or not of different kinds, where one or more components of the mixture do not meet the conditions laid down in this Regulation to enable them to be considered as originating products;
(f)simple assembly of parts of products to constitute a complete product;
(g)a combination of two or more operations specified in (a) to (f);
(h)slaughter of animals.
Article 4 1. The term ´value' in the List in Annex III shall mean the customs value at the time of the import 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 country concerned.
Where the value of the originating materials used needs to be established, the first subparagraph shall be applied mutatis mutandis.2. The term ´ex-works price' in the list in Annex III shall mean the ex-works price of the product obtained minus any internal taxes which are, or may be, repaid when the product obtained is exported.
Article 5 1. Derogations to the provisions of this Regulation may be made in favour of the countries listed in Annex IV to Regulation (EEC) No 3635/87 and Decision 87/564/ECSC as well as Annex V to Regulations (EEC) No 3782/87 and (EEC) No 3636/87 when the development of existing industries or the creation of new industries justifies them.
For this purpose, the country concerned shall submit to the European Communities a request together with the reasons for the request in accordance with paragraph 3 below.
2. The examination of requests shall in particular take into account:
(a)cases where the application of existing rules of origin would affect significantly the ability of an existing industry in the country concerned to continue its exports to the Community, with particular reference to cases where this could lead to cessation of its activities;
(b)specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realization of the investment programme would enable these rules to be satisfied by stages;
(c)the economic and social impact of the decision to be taken especially in respect of employment.
3. In order to facilitate the examination of requests for derogation, the country making the request shall furnish in support of its request the fullest possible information covering in particular the points listed below:
-description of the finished product,
-nature and quantity of products which have been processed there,
-manufacturing process,
-value added,
-number of employees in the undertaking concerned,
-anticipated volume of exports to the Community,
-reasons for the duration requested,
-other observations.
The same rules apply to any request for extension.
Article 6 1. The following shall be considered as transported direct from the exporting beneficiary country to the Community:
(a)products transported without passing through the territory of another country;
(b)products transported through the territories of countries other than the exporting beneficiary country, with or without transhipment or temporary warehousing within those countries, provided that transport through those countries is justified for geographical reasons or exclusively on products have remained under the surveillance of the customs authorities of the country of transit or warehousing, and have not entered into commerce or been delivered for home use there, and have not undergone operations other than unloading, reloading and any operation intended to keep them in good conditions;
(c)products transported through the territory of Austria, Finland, Norway, Sweden or Switzerland and which are subsequently re-exported in full or in part to the Community, provided that the products have remained under the surveillance of the customs authorities of the country of transit or warehousing and have not been delivered for home use and have not undergone operations other than unloading, reloading and any operation intended to keep them in good condition there.
2. Evidence that the conditions specified in paragraph 1 (b) and (c) have been fulfilled shall be supplied to the customs authorities in the Community by the production of:
(a)a through bill of lading drawn up in the exporting beneficiary country covering the passage through the country of transit; or (b)a certification by the customs authorities of the country of transit:
-giving an exact description of the products,
-stating the dates of unloading and reloading of the products or of their embarkation or disembarkation, identifying the ships used,
-certifying the condition under which the products remained in the transit country; or (c)failing these, any substantiating documents.
Article 7 1. Originating products within the meaning of this Regulation shall be eligible, on importation into the Community, to benefit from the tariff preferences specified in Article 1 on production of a certificate of origin Form A issued either by the customs authorities or by other governmental authorities of the exporting beneficiary country, provided that the latter country:
-has communicated to the Commission of the European Communities the information required by Article 26, and -assists the Community by allowing the customs authorities of Member States to verify the authenticity of the document or the accuracy of the information regarding the true origin of the products in question.
2. However, originating products within the meaning of this Regulation which are sent by post (including those sent by parcel post) shall, provided that the consignments contain only originating products and that their value does not exceed 2 590 ECU(8) per consignment, qualify on 43,7750Belgian franc/ Luxembourg franc 2,09022German mark 2,36146Dutch florin 0,713486Pound sterling 1 ECU 7,88477Danish krone 6,84430French franc 1 440,90Italian lira 0,762246Irish pound 139,754Greek drachma 137,629Spanish pesetas 151,505Portuguese escudos The amounts in the national currencies which result from the conversion of the amounts expressed in ECU may be rounded up or down.
entry into the Community for the tariff preferences specified in Article 1 on production of a Form APR, on condition that the assistance specified in the preceding paragraph is forthcoming in respect of the said form.
3. Originating products within the meaning of this Regulation shall be eligible on importation into the Community to benefit from tariff preferences specified in Article 1 on production of a certificate of origin Form A issued by the customs authorities of Austria, Finland, Norway, Sweden or Switzerland on the basis of a certificate of origin Form A issued by the appropriate authorities of the exporting beneficiary country provided that the conditions laid down in Article 6 have been fulfilled and provided that Austria, Finland, Norway, Sweden or Switzerland assists the Community by allowing its customs authorities to verify the authenticity and accuracy of the certificates of origin Form A. The procedure laid down in Article 13 (1) shall apply mutatis mutandis. The time period laid down in the first subparagraph of Article 27 shall be extended to eight months.
4. Without prejudice to Articel 3 (4) where, at the request of the person declaring the goods at the customs, a dismantled or non-assembled article falling within Chapter 84 or 85 of the harmonized system is imported by instalments on the conditions laid down by the appropriate authorities, it shall be considered to be a single article and a certificate of origin Form A may be submitted for the whole article upon importation of the first instalment.
5. Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or are not separately invoiced shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
6. Sets in sense of the general rule 3 of the harmonized system shall be regarded as originating when all component articles are originating when all component articles are originating products. Nevertheless, when a set is composed of originating and non-originating articles, the set as a whole shall be regarded as originating provided that the value of the non-originating articles does not exceed 15 % of the value of the set.
Article 8 1. The period of validity of a certificate of origin Form A is 10 months from the date of issue by the governmental authority of the exporting beneficiary country.
2. Certificates of origin Form A presented to the customs authorities in the Community after expiry of the period of validity stipulated in paragraph 1 may be accepted for the purpose of applying the tariff preferences specified in Article 1 where the failure to observe this period is due to force majeure or to exceptional circumstances.
The Community customs authorities may also accept such certificates where the products have been presented to them before expiry of the said time limit.
Article 9 In the Member State of importation the certificate shall be presented to the customs authorities according to the procedures laid down in Commission Directive 82/57/EEC of 17 December 1981 laying down certain provisions for implementing Council Directive 79/695/EEC on the harmonization of procedures for the release of goods for free circulation(9).said authorities may require a translation of a certificate. They may also require the entry form for release for free circulation to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the tariff preferences specified in Article 1.
Article 10 1. The Community shall admit products sent as small packages to private persons by private persons or forming part of travellers' personal luggage as originating products benefiting from the tariff preferences specified in Article 1 without requiring the production of a certificate of origin Form A or the completion of a Form APR, provided that such products are not imported by way of trade and have been declared as meeting the conditions required for the application of that Article, and where there is no doubt as to the veracity of such declaration.
2. Importations which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as importations by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
Furthermore, the total value of these products must not exceed 180 ECU in the case of small packages or 515 ECU in the case of the contents of travellers' personal luggage.
Article 11 1. Products sent from a beneficiary country for exhibition in another country and sold for importation into the Community shall benefit on importation from the tariff preferences specified in Article 1 on condition that the products meet the requirements of this Regulation entitling them to be recognized as originating in the exporting beneficiary country and provided that it is shown to the satisfaction of the appropriate Community customs authorities that:
(a)an exporter has consigned the products from the territory of the exporting beneficiary country direct to the country in which the exhibition is held;
(b)the products have been sold or otherwise disposed of by that exporter to a person in the Community;
(c)the products have been consigned to the Community in the state in which they were sent for 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 certificate of origin Form A must be produced to the Community customs authorities in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the products and 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 organized 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.
Article 12 The discovery of slight discrepancies between the statements made in the certificate and those made in the documents produced to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the certificate null and void, provided it is duly established that the certificate corresponds to the products concerned.
Article 13 1. Subsequent verifications of certificates Form A and Form APR shall be carried out at random or whenever the customs authorities in the Community have reasonable doubt as to the authenticity to the document or as to the accuracy of the information regarding the true origin of the products in question.
2. For the purpose of implementing the provisions of paragraph 1 above, the customs authorities in the Community shall return the certificate Form A or the Form APR to the appropriate governmental authority in the exporting beneficiary country, giving where appropriate the reasons to form or substance for an inquiry. If the invoice has been submitted, such invoice or a copy thereof shall be attached to Form APR. The customs authorities shall also forward any information that has been obtained suggesting that the particulars given on the said certificate or the said form are inaccurate.
If the said authorities decide to suspend the tariff preferences specified in Article 1 pending the results of the verification, they shall offer to release the products to the importer subject to any precautionary measures judged necessary.
Article 14 The Annexes to this Regulation shall form an integral part thereof.
TITLE II Article 15 For the purpose of implementing the provisions concerning tariff preferences specified in Article 1, every beneficiary country shall comply or ensure compliance with the rules concerning the completion and issue of certificates of origin Form A, the conditions for the use of Form APR and those concerning administrative cooperation contained in the following Articles.
Section I Completion and issue of certificates of origin Form A Article 16 1. A certificate of origin shall be issued only upon written application from the exporter or his authorized representative.
2. The exporter or his representative shall submit with his application any appropriate supporting document proving that the products to be exported qualify for the issue of a certificate of origin.
Article 17 It shall be the responsibility of the appropriate governmental authorities of the exporting beneficiary countries to ensure that certificates and applications are duly completed.
Article 18 The certificate must conform to the specimen shown in Annex IV.
The type of certificate in force in 1987 may be used until stocks are exhausted.
Each certificate shall measure 210 × 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used shall be white writing paper, sized, 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.
If the certificates have several copies only the top copy which is the original shall be printed with a green guilloche pattern background.
The use of English or French for the notes on the reverse of the certificate shall not be obligatory.
Each certificate shall bear a serial number, printed or otherwise, by which it can be identified.
It shall be made out in English or French. If it is completed by hand, entries must be in ink and in capital letters.
Article 19 Since the certificate of origin constitutes the documentary evidence for the application of the provisions concerning tariff preferences, specified in Article 1, it shall be the responsibility of the appropriate governmental authority of the exporting country to take any steps necessary to verify the origin of the products and to check the other statements on the certificate.
Article 20 1. The certificate shall be issued by the appropriate governmental authority of the beneficiary country if the products to be exported can be considered products originating in that country within the meaning of Title I.
2. The completion of box 2 of the certificate of origin Form A shall be optional.
3. The declaration of the heading in box 8 of certificate of origin Form A is not compulsory until 31 December 1989.
4. The signature to be entered in box 11 of the certificate must be handwritten.
5. For the purpose of verifying whether the condition specified in paragraph 1 has been met, the appropriate governmental authority shall have the right to call for any documentary evidence or to carry out any check which it considers appropriate.
Article 21 The certificate shall be available to the exporter as soon as exportation is actually carried out or when it is certain that it will be carried out.
Article 22 It shall always be possible to replace one or more certificates of origin Form A by one or more other such certificates, provided that this is done at the customs office in the Community where the products are located.
Article 23 1. In exceptional cases, a certificate may be issued after the actual exportation of the products to which it relates, if it was not issued at the time of exportation as a result of errors involuntarily made or omissions or other special circumstances, and provided that the goods were not exported before the communication to the Commission of the European Communities of the information required by Article 26.
2. The appropriate governmental authority may issue a certificate retrospectively only after verifying that the particulars contained in the exporter's application agree with those contained in the corresponding export documents and that no certificate of origin was issued when the products in question were exported.
Certificates of origin Form A issued retrospectively must bear, in box 4, the endorsement ´Délivré a posteriori' or ´Issued retrospectively'.
Article 24 In the event of the theft, loss or destruction of a certificate of origin, the exporter may apply to the appropriate governmental authority which issued it for a duplicate to be made out on the basis of the export documents in their possession. The duplicate Form A issued in this way must be endorsed, in box 4, with one of the following words: ´Duplicata' or ´Duplicate' together with the date of issue and the serial number of the original certificate.
For the purpose of Article 8 the duplicate shall take effect from the date of the original.
Section II Completion of APR forms Article 25 1. Form APR must conform to the specimen given in the Annex.
The type of form in force in 1987 may be used until stocks are exhausted.
2. Form APR shall be 210 × 148 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length is permitted. The paper used shall be white writing paper, sized, not containing mechanical pulp and weithing not less than 64 g/m².
The use of English or French for the notes attached to Form APR shall not be obligatory.
Each form shall bear a serial number, printed or otherwise, by which it can be identified.
3. One Form APR shall be completed for each consignment.
4. The declaration of the heading in box 7 of Form APR is not compulsory until 31 December 1989.
5. Form APR shall be completed and signed by the exporter or, on his responsibility, by his authorized representative. It shall be made out in English or French. If it is handwritten, it shall be completed in ink and in capital letters. The signature to be placed in box 6 of the form shall be handwritten.
6. If the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of the concept of ´originating products' the exporter may refer to this check in box 7 ´Remarks' on Form APR.
Section III Methods of administrative cooperation Article 26 The beneficiary countries shall send the Commission of the European Communities the names and addresses of the governmental authorities who may issue certificates of origin together with specimens of stamps used by these authorities. The Commission shall forward this information to the customs authorities of the Member States.
Article 27 1. When an application for subsequent verification has been made in accordance with the provisions of Article 13 of Title I, such verification shall be carried out and its results communicated to the customs authorities in the Community within a maximum of six months. The results must be such as to establish whether the certificate of origin Form A or the Form APR in question applies to the products actually exported and whether these products were in fact eligible to benefit from the tariff preferences specified in Article 1.
2. If in cases of reasonable doubt there is no reply in the six months set out in the paragraph above 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, a second communication shall be sent to the authorities concerned. If after the second communication, the results of the verification are not communicated as soon as possible or at the latest within four months to the requesting authorities, or if these results do not permit the determination of the authenticity of the document in question or the real origin of the products, the requesting authorities shall refuse, except in the case of force majeure or in exceptional circumstances, any benefit from the generalized preferences.
3. For the purpose of subsequent verification of certificates of origin Form A, copies of the certificates as well as any export documents referring to them shall be kept for at least two years by the appropriate governmental authority in the exporting beneficiary country.
Article 28 1. Subject as provided in Article 29 (2), the attestations of authenticity provided for in Articles 1 (4) and 8 (2) of Regulation (EEC) No 3636/87 shall be given in box 7 of the certificate of origin Form A provided for in this Regulation.
2. The attestations mentioned in paragraph 1 shall consist of the description of the goods as set out in paragraph 3 below followed by the stamp of the authorized governmental authority, with the handwritten signature of the official authorized to certify the authenticity of the description of the goods given in box 7.
3. The description of goods in box 7 of the certificate of origin shall be as follows, according to the product concerned:
-´unmanufactured flue-cured tobacco Virginia type' or ´tabac brut ou non fabriqué du type Virginia ´´flue-cured'' ' -´agave brandy ´´tequila'', in containers holding two litres or less' or ´eau-de-vie d'agave ´´tequila'' en recipients contenant deux litres ou moins',
-´spirits produced from grapes, called ´´PISCO'' in containers holding two litres or less' or ´eau-de vie à base de raisins, appelée ´´PISCO'' en récipients contenant deux litres ou moins',
-´spirit produced from grapes, called ´´SINGANI'' in containers holding two litres or less' or ´eau-de vie à base de raisins, appelée ´´SINGANI'' en récipients contenant deux litres ou moins'.
Article 29 1. The beneficiary countries shall inform the Commission of the European Communities of the namens and addresses of the governmental authorities who may issue the certifications mentioned in Article 28, together with impressions of the stamp they use. The Commission shall forward this information to the customs authorities of the Member States.
2. By way of derogation from the provisions of Article 28 (1) and (2) and without prejudice to the provisions of Article 28 (3) or of the provisions of paragraph 1 above, the stamp of the authority authorized to certify the authenticity of the description of the goods set out in Article 28 (3) shall not be placed in box 7 of the certificate of origin if the authority authorized to issue the certificate of origin is the government authority authorized to issue the attestations of authenticity.
Article 30 The provisions of Article 6 (1) (c) and 7 (3) are only applicable in so far as, in the context of the tariff preferences given by Austria, Finland, Norway, Sweden and Switzerland to certain products originating in developing countries, these countries apply provisions similar to those mentioned above.
The Commission shall inform the Member States' customs authorities of the application by the countries concerned of these provisions and communicate the date the provisions set out in Articles 6 (1) (c) and 7 (3) and the similar provisions adopted by the State or States concerned are adopted.
Article 31 Without prejudice to Article 9, for a period of six months from the date of entry into force of this Regulation, there may be produced, in respect of products referred to in Regulations (EEC) No 3635/87, (EEC) No 3782/87 and (EEC) No 3636/87 which on 1 January 1988 benefit for the first time from generalized tariff preferences and which are either in transit or being held in the Community under temporary warehouse procedure, in customs warehouses or in free zones, certificates of origin Form A together with documentary evidence of direct transport.
Article 32 1. Certificates of origin Form A or Forms APR issued or made out before 1 January 1988 under the rules in force before that data shall be accepted up to and including 31 October 1988 according to the rules in force when they were issued.
2. The provisions of Articles 23 and 24 shall apply in the case of coods exported before 1 January 1988 and retrospective or duplicate origin certificates may be issued under the rules in force before that date.
Article 33 Those beneficiary countries which do not apply the nomenclature based on the harmonized system may continue to apply the rules of origin in Regulation (EEC) No 3749/83 up to and including 31 December 1989.
Article 34 This Regulation shall enter into force on the third day following its publication in the Official Journal of the European Communities.
It shall apply with effect from 1 January 1988.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 4 March 1988.