COMMISSION REGULATION (EEC) No 1364/91 of 24 May 1991 deterimining the origin of textiles and textile articles falling within Section XI of the combined nomenclature
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Economic Community,
Having regard to Council Regulation (EEC) No 802/68 of 27 June 1968 on the common definition of the concept of origin of goods (1), as last amended by Regulation (EEC) No 456/91 (2), and in particular Article 14 thereof,
Whereas firstly:
- Article 5 of Regulation (EEC) No 802/68 lays down that a product, in the production of which two or more countries were concerned, shall be regarded as originating in the country in which the last substantial process or operation that is economically justified was performed, having been carried out in an undertaking equipped for the purpose, and resulting in the manufacture of a new product or representing an important stage of manufacture,
- in order to take account of the complexity of certain manufacturing processes, it is necessary to adopt provisions in order to specify the application of this Article 5 in relation to particular products,
- with regard to textiles and textile articles falling within Section XI of the combined nomenclature, the criteria laid down in Article 5 may be considered to be fulfilled where the products obtained have undergone one complete process constituting an important stage of manufacture; this is normally the case where the working or processing results in the product obtained receiving a classification under a heading other than those covering the various materials utilized; it is necessary, however, in the case of certain textile products to lay down specific conditions, either additional to the rule of the change of heading or by way of exception to this rule;
Whereas secondly:
- some of the provisions presently applied to interpret Article 5 of Regulation (EEC) No 802/68 use the Common Customs Tariff nomenclature, which is itself based on the Customs Cooperation Council nomenclature,
- this has been replaced by the harmonized commodity description and coding system which is applied in the Community by means of the combined nomenclature,
- it is therefore necessary to adapt as appropriate the relevant provisions to take account of this change in nomenclature;
Whereas thirdly
- it is appropriate to integrate in a single text all the provisions on textiles and textile articles falling within Section XI of the combined nomenclature adopted by the Commission to interpret Regulation (EEC) No 802/68 in accordance with the procedure defined in Article 14 thereof, with a view to facilitating the work of users and customs administration,
- this integration has to be accompanied by some modifications of the presentation or the wording of the existing provisions,
- it is desirable on this occasion to reformulate the provisions relating to printed or dyed fabrics, including knitted or crocheted fabrics, with a view to clarifying their content,
- it is also desirable to separately specify grege silk and silk waste as products on the basis of which working or processing may be carried out, to avoid any confusion as to whether they are products already prepared for spinning, which point has also been covered in an explanatory note;
- it is also necessary to modify the provisions adopted in interpretation of Article 5 of Regulation (EEC) No 802/68 in relation to textile yarns to take into account the Judgment of the Court of Justice of 23 March 1983 in Case 162/82 (3); a new rule for dyeing and printing of yarn has now been formulated as a result of detailed studies of manufacturing operations and following consultations with the economic sector concerned; this rule closely reflects the manufacturing realities involved in dyeing and printing of yarn and confirms the objective distinction between the nature of such operations carried out on yarn and on fabrics;
Whereas the provisions of this Regulation are in accordance with the opinion of the Committee on Origin,
HAS ADOPTED THIS REGULATION: Article 1
This Regulation lays down, for textiles and textile articles falling within Section XI of the combined nomenclature, the working or processing which shall be regarded as satisfying the criteria provided in Article 5 of Regulation (EEC) No 802/68 and shall confer on the products concerned the origin of the country in which they were carried out.
'Country' means either a third country or the Community as appropriate. Article 2
For textiles and textile articles falling within Section XI of the combined nomenclature, a complete process, as specified in Article 3, shall be regarded as a working or processing confering origin in terms of Article 5 of Regulation (EEC) No 802/68. Article 3
Working or processing as a result of which the products obtained receive a classification under a heading of the combined nomenclature other than those covering the various non-originating materials used shall be regarded as complete processes.
However, for products listed in Annex II, only the specific processes referred to in column 3 of that Annex in connection with each product obtained shall be regarded as complete, whether or not they involve a change of heading.
The method of applying the rules in Annex II is described in the introductory notes of Annex I. Article 4
For purposes of Article 3, 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, 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, cutting-up;
(c) (i) changes of packing and breaking-up and assembly of consignments;
(ii) simple placing in 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 assembly of parts of products to constitue a complete product;
(f) a combination of two or more operations specified in (a) to (e). Article 5
The term 'value' used in Annex II shall mean the customs value at the time of import of the non-originating materials used or, if this is not known and cannot be ascertained, the first ascertainable price for such materials in the country of processing. The term 'ex-works price' used in Annex II shall mean the ex-works price of the product obtained, less any internal taxes refunded or refundable, on exportation. Article 6
Commission Regulations (EEC) No 1039/71 (4), (EEC) No 1480/77 (5), (EEC) No 749/78 (6) are hereby repealed. Article 7
This Regulation shall enter into force three days after its publication in the Official Journal of the European Communities. This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 24 May 1991.