ANNEX

In Protocol 4 to the EEA Agreement, the following is added after Article 40:

‘Article 41

Transitional arrangements regarding the accession of the Republic of Croatia to the European Union

1. Proof of origin properly issued by an EFTA State or the Republic of Croatia or made out in the framework of a preferential agreement applied between the EFTA States and the Republic of Croatia shall be considered being proof of EEA preferential origin, provided that:

(a) the proof of origin and the transport documents were issued or made out no later than the day before the date of accession of the Republic of Croatia to the European Union; and

(b) the proof of origin is submitted to the customs authorities within the period of four months from the date of accession of the Republic of Croatia to the European Union.

Where goods were declared for importation from an EFTA State or the Republic of Croatia in, respectively, the Republic of Croatia or an EFTA State prior to the date of accession of the Republic of Croatia to the European Union, under preferential agreements applied between an EFTA State and the Republic of Croatia at that time, proof of origin issued retrospectively under those agreements may also be accepted in the EFTA States or the Republic of Croatia provided that it is submitted to the customs authorities within the period of four months from the date of accession of the Republic of Croatia to the European Union.

2. The EFTA States, on the one hand, and the Republic of Croatia, on the other hand, are authorised to retain the authorisations with which the status of “approved exporters” has been granted in the framework of agreements concluded between the EFTA States, on the one hand, and the Republic of Croatia, on the other hand, provided that the approved exporters apply the rules of origin of this Protocol.

The EFTA States, on the one hand, and Croatia, on the other, shall, no later than one year after the date of accession of the Republic of Croatia to the European Union, consider the necessity of replacing such authorisations by new authorisations issued in accordance with this Protocol.

3. Requests for subsequent verification of proof of origin issued or made out under the preferential agreements referred to in paragraphs 1 and 2 shall be accepted by the competent customs authorities of the EFTA States and the Republic of Croatia for a period of three years after the issue or making out of the proof of origin concerned and may be made by those authorities for a period of three years after acceptance of the proof of origin submitted to those authorities in support of an import declaration.

4. The provisions of the Agreement may be applied to goods exported from either the Republic of Croatia to the EFTA States or from the EFTA States to the Republic of Croatia, which comply with the provisions of this Protocol and that on the date of accession of the Republic of Croatia to the European Union are either in transit or in temporary storage in a customs warehouse or in a free zone in an EFTA State or in the Republic of Croatia.

5. Preferential treatment may be granted in cases as referred to in paragraph 4, subject to the submission to the customs authorities of the importing country, within four months from the date of accession of the Republic of Croatia to the European Union, of a proof of origin issued retrospectively by the customs authorities of the exporting country.’