COUNCIL REGULATION (EEC) No 1135/88 of 7 March 1988 concerning the definition of the concept of ´originating products' and methods of administrative cooperation in the trade between the customs territory of the Community, Ceuta and Melilla and the Canary Islands
THE COUNCIL OF THE EUROPEAN COMMUNITIES, Having regard to the Treaty establishing the European Economic Community, Having regard to the Act of Accession of Spain and Portugal, and in particular Protocol No 2 thereto, Having regard to the proposal from the Commission, Whereas the origin rules contained in Regulation (EEC) No 570/86 (1) 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' on 14 June 1983;
Whereas as from 1 January 1988 the harmonized system has replaced the previous nomenclature for the purposes of international trade;
Whereas it is therefore necessary to adapt the rules of origin contained in the said Regulation (EEC) No 570/86 so that they are based on the use of the harmonized system;
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 it should be interpreted;
Whereas, after the adoption of Regulation (EEC) No 570/86, origin rules have been laid down by Regulations (EEC) No 2272/86 (2), (EEC) No 2273/86 (3), (EEC) No 2274/86 (4), (EEC) No 2275/86 (5), (EEC) No 2276/86 (6) and (EEC) No 2277/86 (7) for the preferential trade between the Canary Islands, Ceuta and Melilla, on the one hand, and the Republic of Austria, the Republic of Finland, the Republic of Iceland, the Kingdom of Norway, the Kingdom of Sweden and the Swiss Confederation, on the other hand;
Whereas those rules are more favourable, as to certain aspects, than those contained in Regulation (EEC) No 570/86, in particular in respect of documentary requirements;
Whereas it is therefore appropriate to provide for those more favourable provisions to be applicable also in trade between the customs territory of the Community and the Canary Islands and Ceuta and Melilla;
Whereas it is therefore appropriate, in the interests of clarity and for the proper functioning of the arrangements to repeal Regulation (EEC) No 570/86 and replace it by this Regulation, with a view to facilitating the work of users and customs administrations, HAS ADOPTED THIS REGULATION:
TITLE I Definition of the concept of originating products Article 1 1. For the purpose of implementing the arrangements governing trade between the customs territory of the Community, hereinafter called ´the Community', Ceuta and Melilla and the Canary Islands and without prejudice to paragraphs 2 and 3, on condition that they were transported in conformity with Article 5, the following shall be considered as:
(a) products originating in Ceuta and Melilla or in the Canary Islands:
- products wholly obtained in Ceuta and Melilla or in the Canary Islands,-products obtained in Ceuta and Melilla or in the Canary Islands, in the manufacture of which, products other than those wholly obtained in Ceuta and Melilla or in the Canary Islands are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3.However, this condition shall not apply to products originating in an EFTA country (8) under the terms of the EEC-EFTA Agreements (9) when they undergo further working or processing, provided the working or processing exceeds that listed in Article 3 (5);
(b)products originating in the Community:
-products wholly obtained in the Community,-products obtained in the Community, in the manufacture of which, products other than those wholly obtained in the Community are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 3.However, this condition shall not apply to products originating in an EFTA country under the terms of the EEC-EFTA Agreements when they undergo further working or processing, provided the working or processing exceeds that listed in Article 3 (5);
(c)for the purpose of implementing subparagraph (a), Ceuta and Melilla and the Canary Islands shall be deemed to be one territory.
2. For the purpose of implementing the first indent of paragraph 1 (a), when products wholly obtained in the Community undergo working or processing in Ceuta and Melilla or in the Canary Islands, they shall be deemed to have been wholly obtained in Ceuta and Melilla or in the Canary Islands.
For the purpose of implementing the second indent of paragraph 1 (a), working or processing carried out in the Community shall be deemed to have been carried out in Ceuta and Melilla or in the Canary Islands when the products obtained undergo subsequent working or processing in Ceuta and Melilla or in the Canary Islands.
This paragraph shall apply, subject to the condition that working or processing carried out in Ceuta and Melilla or in the Canary Islands exceeds the working or processing listed in Article 3 (5), and that the products concerned are transported in conformity with Article 5.3. For the purpose of implementing the first indent of paragraph 1 (b), when products wholly obtained in Ceuta and Melilla or in the Canary Islands undergo working or processing in the Community, they shall be deemed to have been wholly obtained in the Community.
For the purposes of implementing the second indent of paragraph 1 (b), working or processing carried out in Ceuta and Melilla or in the Canary Islands shall be deemed to have been carried out in the Community, when the products obtained undergo subsequent working or processing in the Community.
This paragraph shall apply subject to the condition that the working or processing carried out in the Community exceeds the working or processing referred to in Article 3 (5) and that the products concerned are transported in accordance with Article 5.4. For the purpose of implementing the above paragraphs and provided that all the conditions laid down in those paragraphs are fulfilled, products obtained in the Canary Islands and in Ceuta and Melilla shall be deemed to originate in that territory where the last working or processing took place, provided that they were transported in accordance with Article 5. For this purpose the working or processing referred to in Article 3 (5) shall not be considered as working or processing.
5. The products set out in Annex II shall be temporarily excluded from the scope of this Regulation.
Nevertheless, the arrangements regarding administrative cooperation shall apply mutatis mutandis to these products.
Article 2 The following shall be considered as ´wholly obtained' in Ceuta and Melilla, in the Canary Islands or in the Community within the meaning of Article 1 (1), (2) and (3):
(a) mineral products extracted from their soil or from their seabed;
(b)vegetable products harvested there;
(c)live animals born and raised there;
(d)products from live animals raised there;
(e)products obtained by hunting or fishing conducted there;
(f)products of sea fishing and other products taken from the sea by their vessels;
(g)products made aboard their factory ships exclusively from products referred to in subparagraph (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)goods produced there exclusively from products specified in subparagraphs (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').The expression ´classified' shall refer to the classification of a product or material under a particular heading.
2. For the purpose of implementing Article 1, non-originating materials shall be considered to be sufficiently worked or processed when the product obtained is classified within 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, 4 and 5. 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 set out in paragraph 2. 4. For products falling within Chapters 84 to 91, as an alternative to satisfying the conditions set out in column 3, the exporter may opt to apply the conditions set out in column 4 of the list in Annex III.
5. For the purpose of implementing Article 1, the following shall always be considered as insufficient working or processing to confer the status of originating product whether or not there is a change of heading:
(a) operations to ensure the preservation of merchandise 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 or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;
(c)( i) changes of packaging 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 packaging operations;
(d)affixing 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;
(f)simple assembly of parts of articles to constitute a complete article;
(g)a combination of two or more operations specified in subparagraphs (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 territory concerned.
Where the value of the originating materials used needs to be established, this paragraph 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. For the purpose of implementing Article 1, originating products whose transport is effected without entering territory other than that of the Community, Ceuta and Melilla and the Canary Islands or the EFTA countries are considered as transported directly from Ceuta and Melilla or from the Canary Islands or from the EFTA countries to the Community or from the Community or from the EFTA countries to Ceuta and Melilla or to the Canary Islands.
However, goods originating in Ceuta and Melilla, in the Canary Islands in the Community or in the EFTA countries and constituting one single consignment may be transported through territories other than those referred to above with, should the occasion arise, transhipment or temporary warehousing in such territory, provided that the crossing of the latter territory is justified for geographical reasons and that the goods have remained under the surveillance of the customs authorities in the country of transit or warehousing, that they have not entered into commerce of such countries nor been delivered for home use there and have not undergone operations other than unloading, reloading or any operation designed to maintain them in good condition.
2. Evidence that the conditions referred to in paragraph 1 have been fulfilled shall be supplied to the responsible customs authorities in the Community, in Ceuta and Melilla or in the Canary Islands by the production of:
(a) a through bill of lading issued in the exporting country covering the passage through the country of transit;
or(b)a certificate issued by the customs authorities of the country of transit:
- giving an exact description of the goods, -stating the dates of unloading and reloading of the goods or of their embarkation, or disembarkation where appropriate, identifying the ships used, -certifying the conditions under which the goods remained in the transit country;
(c)or failing these, any substantiating documents.
TITLE II Arrangements for administrative cooperation Article 6 1. Evidence of originating status of products within the meaning of this Regulation is given by either:
(a) an EUR.
1 movement certificate, hereinafter referred to as ´an EUR.
1 certificate', or an EUR.
1 certificate, valid for a long term, and invoices referring to such certificate, made out in accordance with Article 14. A specimen of the EUR.
1 certificate is given in Annex IV;
(b)an invoice bearing the exporter's declaration as given in Annex V, made out in accordance with Article 14;
(c)an invoice bearing the exporter's declaration as given in Annex V, made out by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed 4 400 ECU.
Up to and including 30 April 1989, the ECU to be used in any given national currency shall be the equivalent in that national currency of the ECU as at 1 October 1986. For each successive period of two years thereafter it shall be the equivalent in that national currency of the ECU as at the first working day in October in the year immediately preceding that two-year period.
Amounts in the national currency of the exporting State equivalent to the amounts expressed in this Article and in Article 17 in ECU shall be fixed by the exporting State and communicated to the other parties.
When these amounts are more than the corresponding amounts fixed by the importing State, the importing State shall accept them if the goods are invoiced in the currency of the exporting State.
If the goods are invoiced in the currency of another Member State of the Community, the importing State shall recognize the amount notified by the State concerned.
2. Without prejudice to Article 3 (5), where, at the request of the person declaring the goods at the customs, a dismantled or non-assembled article falling within Chapters 84 or 85 of the harmonized system is imported by instalments under conditions laid down by the competent authorities, it shall be considered to be a single article and a movement certificate may be submitted for the whole article upon importation of the first instalment.
3. 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, are regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
4. Sets in the sense of general rule 3 of the harmonized system shall be regarded as 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 total value of the set.
Article 7 1. An EUR.
1 certificate shall be issued by the customs authorities of the exporting State when the goods to which it relates are exported.
It shall be made available to the exporter as soon as actual exportation has been effected or ensured.
2. In exceptional circumstances an EUR.
1 certificate may also be issued after exportation of the goods to which it relates if it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances.
In this case, the certificate shall bear a special reference to the conditions under which it was issued.
3. An EUR.
1 certificate may be issued only where it can serve as the documentary evidence required for the purpose of implementing the provisions governing trade between the Community, Ceuta and Melilla and the Canary Islands.
4. Applications for movement certificates must be kept for at least two years by the customs authorities of the exporting State.
Article 8 1. The EUR.
1 certificate shall be issued by the customs authorities of the exporting State, if the goods can be considered originating products within the meaning of this Regulation.
2. For the purpose of verifying whether the conditions stated in paragraph 1 have been met, the customs authorities shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.
3. It shall be the responsibility of the customs authorities of the exporting State to ensure that the forms referred to in Article 9 are duly completed.
In particular, they shall check whether the space reserved for the description of the goods has been completed in such a manner as to exclude all possibility of fraudulent additions.
To this end, the description of the goods must be indicated without leaving any blank lines.
Where the space is not completely filled a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
4. The date of issue of the movement certificate must be indicated in the part of the certificate reserved for the customs authorities.
Article 9 EUR.
1 certificates shall be made out on the form of which a specimen is given in Annex IV.
This form shall be printed in one or more of the official languages of the Community.
Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State, if they are handwritten they shall be completed in ink and in capital letters.
Each certificate shall measure 210 × 297 mm.
A tolerance of up to plus 8 or minus 5 mm in the length may be allowed.
The paper used must be white writing paper, sized, not containing mechanical pulp and weighing not less than 25 g/m3. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.
The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers.
In the latter case, each certificate must include a reference to such approval.
Each certificate must bear the name and address of the printer or a mark by which the printer can be identifed.
It shall also bear a serial number, either printed or not, by which it can be identified.
Article 10 1. An EUR.
1 certificate shall be issued only on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorized representative, on the form, a specimen of which is given in Annex IV to this Regulation which shall be completed in accordance with this Regulation.
2. Since the EUR.
1 certificate constitutes the documentary evidence for the application of the preferential tariff and quota arrangements, it shall be the responsibility of the customs authorities of the exporting country to take any steps necessary to verify the origin of the goods and to check the other statements on the EUR.
1 certificate.
3. The exporter or his representative shall submit with his request for an EUR.
1 certificate any appropriate supporting document proving that the goods to be exported qualify for the issue of an EUR.
1 certificate.
He shall undertake to submit at the request of the appropriate authorities, any supplementary evidence they may require for the purpose of establishing the correctness of the originating status of the goods eligible for preferential treatment and shall undertake to agree to any inspection of his accounts and to any check on the processes of the obtaining of the above goods, carried out by the said authorities.
4. Exporters must keep for not less than two years the supporting documents referred to in paragraph 3. 5. The provisions of paragraphs 3 and 4 shall apply mutatis mutandis in the case of the use of the procedures laid down in Article 14 (2), (3) and (11) and of the declaration referred to in Article 6 (1) (b) and (c). Article 11 An EUR.
1 certificate must be submitted, within five months of the date of issue by the customs authorities of the exporting State, to the customs authorities of the importing State where the goods are entered.
Article 12 EUR.
1 certificates shall be submitted to customs authorities in the importing State, in accordance with the procedures laid down by that State.
The said authorities may require a translation of a certificate.
They may also require the import declaration to be accompanied by a statement from the importer to the effect that the goods meet the conditions required for the implementation of the provisions governing trade between the Community, Ceuta and Melilla and the Canary Islands.
Article 13 1. An EUR.
1 certificate which is submitted to the customs authorities of the importing State after the final date for presentation specified in Article 11 may be accepted for the purpose of applying preferential treatment, where the failure to submit the certificate by the final date set is due to reasons of force majeure or exceptional circumstances.
2. In other cases of belated presentation, the customs authorities of the importing State may accept the certificates where the goods have been submitted to them before the said final date.
3. The discovery of slight discrepancies between the statements made in the EUR.
1 certificate and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the goods shall not ipso facto render the certificate null and void if it is duly established that the certificate does correspond to the goods submitted.
Article 14 1. Notwithstanding Articles 7 (1), (2), (3) and (5), 10 (1) and 19, a simplified procedure for the issue of the documentation relating to the evidence of origin shall be applicable under the terms of the provisions set out below.
2. The customs authorities in the exporting State may authorize any exporter, hereinafter referred to as an ´approved exporter', who makes frequent shipments for which EUR.
1 certificates may be issued, and who offers to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the goods, not to submit to the customs office in the exporting State at the time of export either the goods or the application for an EUR.
1 certificate relating to those goods, for the purpose of obtaining an EUR.
1 certificate under the conditions laid down in Article 7. 3. In addition, the customs authorities may authorize an approved exporter to draw up EUR.
1 certificates, valid for a maximum period of one year from the date of issue, hereinafter referred to as an ´LT certificate'. The authorization shall be granted only where the originating status of the goods to be exported is expected to remain unchanged for the period of validity of the LT certificate.
If any goods are no longer covered by the LT certificate, the approved exporter shall immediately inform the customs authorities who gave the authorization.
Where the simplified procedure applies, the customs authorities of the exporting State may prescribe the use of EUR.
1 certificates bearing a distinctive sign by which they may be identified.
4. The authorization referred to in paragraphs 2 and 3 shall stipulate, at the choice of customs authorities, that box 11, ´customs endorsement', of the EUR.
1 certificate must:
(a) either be endorsed beforehand with the stamp of the competent customs office of the exporting State and the handwritten or non-handwritten signature of an official of that office;
or(b)be endorsed by the approved exporter with a special stamp which has been approved by the customs authorities of the exporting State and corresponds to the specimen given in Annex IX.
This stamp may be preprinted on the form.
Box 11, ´customs endorsement', of the EUR.
1 certificate shall be completed if necessary by the approved exporter.
5. In the cases referred to in paragraph 4 (a), one of the following phrases shall be entered in box 7, ´Remarks', of the EUR.
1 certificate:
- ´PROCEDIMIENTO SIMPLIFICADO'- ´FORENKLET PROCEDURE'- ´VEREINFACHTES VERFAHREN'- ´APLOYSTEVMENI DIADIKASIA'- ´SIMPLIFIED PROCEDURE'- ´PROCÉDURE SIMPLIFIÉE'- ´PROCEDURA SEMPLIFICATA'- ´VEREENVOUDIGDE PROCEDURE'- ´PROCEDIMENTO SIMPLIFICADO'The approved exporter shall if necessary indicate in box 13, ´Request for verification', the name and address of the customs authority competent to verify the EUR.
1 certificate.
6. In the case referred to in paragraph 3, the approved exporter shall also enter in box 7 of the EUR.
1 certificate one of the following phrases:
(date indicated in Arabic numerals) - ´CERTIFICADO LT VÁLIDO HASTA EL . . .'- ´LT-CERTIFIKAT GYLDIGT INDTIL . . .'- ´LT-CERTIFICAT GUELTIG BIS . . .'- ´PISTOPOIITIKO LT ISCHYON MECHRI . . .'- ´LT CERTIFICATE VALID UNTIL . . .'- ´CERTIFICAT LT VALABLE JUSQU'AU . . .'- ´CERTIFICATO LT VALIDO FINO AL . . .'- ´LT-CERTIFICAAT GELDIG TOT EN MET . . .'- ´CERTIFICADO LT VALIDO ATÉ . . .'and a reference to the authorization under which the relevant LT certificate has been issued.
The approved exporter shall not be required to refer in boxes 8 and 9 of the LT certificate to the marks and numbers and number and kind of packages and the gross weight (kilograms or other measure (litres, m3, etc.
). Box 8 must, however, contain a description and designation of the goods which is sufficiently precise to allow for their identification.
7. Notwithstanding Articles 11 and 13, the LT certificate must be submitted to the customs office of import at or before the first importation of any goods to which it relates.
When the importer carries out the customs clearance at several customs offices in the State of importation, the customs authorities may request him to produce a copy of the LT certificate to all of those offices.
8. Where an LT certificate has been submitted to the customs authorities, the evidence of the originating status of the imported goods shall, during the validity of the LT certificate, be given by invoices which satisfy the following conditions:
(a) when an invoice includes both goods originating in the Community or in the Canary Islands or Ceuta and Melilla and non-originating goods, the exporter shall distinguish clearly between these two categories;
(b)the exporter shall state on each invoice the number of the LT certificate which covers the goods and the date of expiry of the certificate and the names of the country or countries in which the goods originate.
The statement on the invoice made by the exporter of the number of the LT certificate with the indication of the country of origin shall constitute a declaration that the goods fulfill the conditions laid down in this Regulation for the acquisition of preferential origin status in trade between the Community and the Canary Islands, Ceuta and Melilla.
The customs authorities of the exporting State may require that the entries which, under the above provisions, must appear on the invoice, be supported by the manuscript signature followed by the name of the signatory in clear script;
(c)the description and the designation of the goods on the invoice shall be in sufficient detail to show clearly that the goods are also listed on the LT certificate to which the invoices refer;
(d)the invoices can be made out only for the goods exported during the period of validity of the relevant LT certificate.
They may however be produced at the import customs office within four months of the date of their being made out by the exporter.
9. In the framework of the simplified procedures, invoices which satisfy the conditions of this Article may be made out and/or transmitted using telecommunications or electronic data-processing methods.
Such invoices shall be accepted by the customs of the importing State as evidence of the originating status of the goods imported in accordance with the procedures laid down by the customs authorities there.
10. Should the customs authorities of the exporting State identify that a certificate and/or invoice issued under the provisions of this Article is invalid in relation to any goods supplied, they shall immediately notify the customs authorities of the importing State of the facts.
11. The customs authorities may authorize an approved exporter to make out invoices bearing the declaration given in Annex V in place of EUR.
1 certificates.
The declaration made by the approved exporter on the invoice shall be drawn up in one of the official languages of the Community.
It shall be signed in manuscript and must either:
(a) have a reference to the approved exporter authorization number;
or(b)be endorsed by the approved exporter with the special stamp referred to in paragraph 4 (b) which has been approved by the customs authorities of the exporting State.
This stamp may be preprinted on the invoice.
12. However, the customs authorities in the exporting State may authorize an approved exporter not to sign the statement in paragraph 8 (b) or the declaration referred to in paragraph 11 given on the invoice, when such invoices are made out and/or transmitted using telecommunications or electronic data-processing methods.
The said customs authorities shall lay down conditions for the implementation of this paragraph, including, if they so require, a written undertaking from the approved exporter, that he accepts full responsibility for such statement and declaration as if they had in fact been signed in manuscript by him.
13. In the authorizations referred to in paragraphs 2, 3 and 11 the customs authorities shall specify in particular:
(a) the conditions under which the applications for EUR.
1 certificates or for LT certificates are made or under which the declaration concerning the origin of the goods is made on the invoice;
(b)the conditions under which these applications, as well as a copy of the invoices referring to an LT certificate and of the invoices bearing the exporter's declaration, are kept for at least two years.
In the case of LT certificates or invoices referring to an LT certificate, this period shall begin from the date of expiry of validity of the LT certificate.
14. The customs authorities in the exporting State may declare certain categories of goods ineligible for the special treatment provided for in paragraphs 2, 3 and 11. 15. The customs authorities shall refuse the authorizations referred to in paragraphs 2, 3 and 11 to exporters who do not offer all the guarantees which they consider necessary.
The customs authorities may withdraw the authorizations at any time.
They must do so where the conditions of approval are no longer satisfied or the approved exporter no longer offers those guarantees.
16. The approved exporter may be required to inform the customs authorities, in accordance with the rules which they lay down, of goods to be dispatched by him, so that the competent customs office may make any verification it thinks necessary before the dispatch of the goods.
17. The provisions of this Article shall not prejudice application of the rules of the Community, the Member States or of the Canary Islands, Ceuta and Melilla on customs formalities and the use of customs documents.
Article 15 It shall always be possible to replace one or more movement certificates by one or more certificates provided that this is done at the customs office where the goods are located.
Article 16 The declaration referred to in Article 6 (1) (b) and (c) shall be made out by the exporter in the form given in Annex V in one of the official languages of the Community.
It shall be typed or stamped and signed by hand.
The exporter must keep a copy of the invoice bearing the said declaration for not less than two years.
Article 17 1. Goods 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 production of any document referred to in Article 6 (1) provided that such goods are not imported by way of trade and have been declared as meeting the conditions required for the application of these provisions, and where there is no doubt as to the veracity of such declaration.
2. Importations which are occasional and consist solely of goods 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 goods that no commercial purpose in in view.
Furthermore, the total value of these goods must not exceed 310 ECU in the case of small packages or 880 ECU in the case of the contents of travellers' personal luggage.
Article 18 1. Goods sent from the Community, from Ceuta and Melilla or from the Canary Islands for exhibition in another country and sold after the exhibition for importation into Ceuta and Melilla, into the Canary Islands or into the Community shall benefit on importation from the provisions governing trade between them on condition that the goods meet the requirements of this Regulation entitling them to be recognized as originating and provided that it is shown to the satisfaction of the customs authorities that:
(a) an exporter has consigned these goods from the territory of the Community, from Ceuta and Melilla or from the Canary Islands to the country in which the exhibition is held and has exhibited them there;
(b)the goods have been sold or otherwise disposed of by that exporter to a consignee in Ceuta and Melilla, in the Canary Islands or in the Community;
(c)the goods have been consigned during the exhibition or immediately thereafter to Ceuta and Melilla, to the Canary Islands or to the Community in the state in which they were sent for exhibition;
(d)the goods have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
2. An EUR.
1 certificate must be submitted to the 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 goods 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 goods, and during which the goods remain under customs control.
Article 19 1. When a certificate is issued in accordance with Article 7 (2), after the goods to which it relates have actually been exported, the exporter must in the application referred to in Article 7 (3):
- indicate the place and date of consignment of the goods to which the certificate relates,-certify that no EUR.
1 certificate was issued at the time of exportation of the goods in question, and state the reasons.
2. The customs authorities may issue an EUR.
1 certificate retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.
Certificates issued retrospectively must be endorsed with one of the following phrases:
- ´EXPEDIDO A POSTERIORI'- ´UDSTEDT EFTERFOELGENDE'- ´NACHTRAEGLICH AUSGESTELLT'- ´EKDOTHEN EK TON YSTERON'- ´ISSUED RETROSPECTIVELY'- ´DÉLIVRÉ A POSTERIORI'- ´RILASCIATO A POSTERIORI'- ´AFGEGEVEN A POSTERIORI'- ´EMITIDO A POSTERIORI'in the ´Remarks' box.
Article 20 In the event of the theft, loss or destruction of an EUR.
1 certificate, 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.
The duplicate issued in this way must be endorsed with one of the following words:
- ´DUPLICADO'- ´DUPLIKAT'- ´DUPLIKAT'- ´ANTIGRAFO'- ´DUPLICATE'- ´DUPLICATA'- ´DUPLICATO'- ´DUPLICAAT'- ´SEGUNDA VIA'in the ´Remarks' box.
The duplicate, which must bear the date of issue of the original EUR.
1 certificate, shall take effect as from that date.
Article 21 1. When paragraphs 2 and 3 of Article 1 are applied for the issue of an EUR.
1 certificate, the competent customs office of the State requested to issue the certificate for products in the manufacture of which products coming from Ceuta and Melilla, the Canary Islands or the Community are used shall take into consideration the declaration of which specimens are given in Annex VI (A, B, C and D) given by the exporter in the State of provenance, either on the commercial invoice applicable to these goods, or on a supporting document further to that invoice or other commercial document relating to that shipment which describes the goods concerned in sufficient detail to enable them to be identified.
2. The submission of the information certificate INF 4, issued under the conditions set out in Article 22 and of which a specimen is given in Annex VII, may however be requested of the exporter by the customs office concerned with a view to checking the authenticity and accuracy of information given on the declaration provided for in paragraph 1. Article 22 1. The information certificate INF 4 concerning the goods taken into use shall be issued upon a written request from the exporter of these goods made out on the form of which a model is given in Annex VIII, in the case foreseen in Article 21 (2), by the competent customs office of the State of provenance.
2. The certificate shall be given or sent to the exporter who shall forward it to the buyer or to the customs office which has requested its submission.
3. The application form shall be kept by the issuing office for at least two years.
Article 23 All necessary steps shall be taken to ensure that goods traded under cover of an EUR.
1 certificate and which in the course of transport use a free zone situated in their territory, are not replaced by other goods and that they do not undergo handling other than normal operations designed to prevent their deterioration.
Article 24 In order to ensure the proper application of this Title, Spain and the other Member States shall assist each other, through their respective customs administrations, in checking the authenticity of EUR.
1 certificates and the accuracy of the information concerning the actual origin of the products concerned and the declarations by exporters made on invoices and the authenticity and accuracy of the information certificates INF 4 referred to in Article 21. Article 25 Penalties shall be imposed on any person who, in order to enable goods to be accepted as eligible for preferential treatment, draws up or causes to be drawn up, either a document which contains incorrect particulars for the purpose of obtaining an EUR.
1 certificate or an exporter's declaration made on invoices.
Article 26 1. Subsequent verification of EUR.
1 certificates and of exporters' declarations made on invoices shall be carried out at random or whenever the customs authorities of the importing State have reasonable doubt as to the authenticity of the document or the accuracy of the information regarding the true origin of the goods in question.
2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing State shall return the EUR 1. certificate and the invoice, if it has been submitted, or the invoice referring to an LT certificate, or the invoice bearing the exporter's declaration or a copy of those documents, to the customs authorities of the exporting State, giving, where appropriate, the reasons of substance or form for an inquiry.
The customs authorities shall forward, in support of the request for a posteriori verification, any documents and information that have been obtained suggesting that the particulars given on the EUR.
1 certificate or the invoice are inaccurate.
If the customs authorities of the importing State decide to suspend execution of Title I of Protocol 2 annexed to the Act of Accession, pending the results of the verification, they shall offer to release the goods to the importer subject to any precautionary measures judged necessary.
3. The customs authorities of the importing State shall be informed of the results of the verification as soon as possible.
These results must be such as to make it possible to determine whether the disputed document applies to the goods actually exported, and whether these goods can, in fact, qualify for the application of the preferential arrangements.
When such disputes cannot be settled between the customs authorities of the importing State and those of the exporting State, or when they raise a question as to the interpretation of this Regulation, they shall be submitted to the Committee on Origin set up under Council Regulation (EEC) No 802/68 of 27 June 1968 on the common definition of the concept of the origin of goods (10). Article 27 The subsequent verification of the information certificate INF 4 referred to in Article 21 shall be carried out in the circumstances envisaged in Article 26 following a similar procedure to that envisaged in that Article.
Article 28 The Annexes to this Regulation shall form an integral part thereof.
Article 29 1. Products which were exported before 1 January 1988, accompanied by an EUR.
1 certificate or EUR.
2 form, shall be considered as originating under the rules in force on 1 January 1988. 2. EUR.
1 certificates, EUR.
2 forms and supplier's declarations issued or made out before 1 January 1988 under the rules in force before that date shall be accepted up to and including 31 May 1988 according to the rules in force when they were issued.
3. The provisions of Articles 19 and 20 of Regulation (EEC) No 570/86 shall apply in the case of goods exported before 1 January 1988 and retrospective or duplicate EUR.
1 certificates may be issued under the rules in force before that date.
4. EUR.
2 forms fulfilling the conditions set out in Articles 6 (1) and 16 of Regulation (EEC) No 570/86 may continue to be completed and accepted up to and including 31 December 1989.The provisions of Article 26 of the said Regulation concerning subsequent verification shall also apply to the EUR.
2 forms mentioned in the first subparagraph of this paragraph.
Article 30 Regulation (EEC) No 570/86 is hereby repealed.
Article 31 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, 7 March 1988.