NoL338/2 OfficialJournaloftheEuropeanCommunities 31.12.75
DECISION 1/75OFTHEJOINTCOMMITTEE
of2December1975
amendingArticle23ofProtocol3concerningthedefinitionoftheconceptof'originating
products'andmethodsofadministrative cooperation
THEJOINTCOMMITTEE , Whereasinpracticeitisaresultoftheseprovisions
thatthebenefitofdrawbackofcustomsdutyor
exemptionfromcustomsdutyofwhateverkind,is
prohibitedforproductsoriginatingintheCommunity
asoriginallyconstitutedorinIrelandwhichareused
inthemanufactureofproductswhichmaybenefit
fromthetariffsystemresultingfromArticle3(1)of
theAgreement;
Whereasthisprohibitionmustcontinueforaslong
asthetariffsystemresultingfromArticle3(1)ofthe
Agreementisnotidenticaltothatresultingfrom
Article3(2)thereof;
Whereas,however,forthemajorityoftheproducts
concerned,thisprohibitionwillcontinueonlyuntil
30June1977;whereasitisappropriateinadesirefor
simplification ,tolaydownthesamedateforallthe
productsinquestion,
HASDECIDED ASFOLLOWS :HavingregardtotheAgreementbetweenthe
EuropeanEconomicCommunityandtheRepublic
ofAustria,signedinBrusselson22July1972;
HavingregardtoProtocol3concerningthedefinition
oftheconceptof'originatingproducts'andmethods
ofadministrative cooperation (hereinafterreferred
toas'Protocol3'),andinparticularArticle28
thereof;
WhereasthepresentprovisionsofArticle23(1)of
Protocol3,suspendeduntil31December1975by
JointCommitteeDecision4/74of2December1974,
stipulatethattheprohibitiononthebenefitof
drawbackofcustomsdutyorexemptionfrom
customsdutyofwhateverkind,fornon-originating
productsusedinthemanufactureoforiginating
products,appliesasfromthedatewhentheduty
applicabletooriginatingproductsofthesamekind
astheproductsusedwas,intheCommunityorin
Austria,reducedto40%ofthebasicduty;
Whereasthereferencetoacertainleveloftariff
dismantlinginordertodeterminethedateof
applicationoftheseprovisionsislikelytoentail
practicaldifficulties,inparticularbecauseofthe
differencesintariffsystemsapplicablebothtothe
finishedproductsandtotheoriginatingproductsof
thesamekindastheproductsused;
Whereasitisconsequentlyappropriatetoprovide
forauniformdateofapplicationforthewholeof
theproductsconcerned;whereasthatdatemaybe
thedateoftheentryintoforceofthisDecision;
Whereas,inaddition,thepresentprovisionsof
Article23(2)and(3),stipulatethat,fortheappli­
cationofthetariffsysteminforcebyvirtueofArticle
3(1)oftheAgreement,intradebetweentheformer
EFTAcountries,onlythoseproductsreferredtoin
Article25(1)ofProtocol3maybenefitfrom
drawbackofcustomsdutyofwhateverkind;Article1
ThetextofArticle23ofProtocol3shallbereplaced
bythefollowing:
'Article23
1.Withoutprejudicetotheprovisionsof
Article1ofProtocol2,productsofthekindto
whichtheAgreementapplies,whichareusedin
themanufacture ofproductsforwhicha
movementcertificateEUR.1oraformEUR.2is
issuedorcompleted,canonlybethesubjectof
drawbackofcustomsdutyorbenefitfroman
exemptionfromcustomsdutyofwhateverkind
whenproductsoriginatingintheCommunity,
Austriaoroneofthesixcountriesreferredtoin
Article2ofthisProtocolareconcerned .
2.Withoutprejudicetotheprovisionsof
Article1ofProtocol2,productsoriginatingin

31.12.75 OfficialJournaloftheEuropeanCommunities NoL338/3
Article2
ThisDecisionshallenterintoforceon1January
1976.
DoneatBrussels,2December1975.
FortheJointCommittee
ThePresident
R.deKERGORLAYtheCommunityasoriginallyconstitutedorin
Irelandwhichareusedinthemanufacture of
productsobtainedinaccordancewiththe
conditionslaiddowninArticle25(1)maynotbe
thesubject,intheStatewheresuchmanufacture
tookplace,ofdrawbackofcustomsdutyor
benefitfromanexemptionofcustomsdutyof
whateverkinduntil30June1977.
3.InthisandthefollowingArticles,theterm
"customsduty"alsomeanschargeshavingan
equivalenteffecttocustomsduty.'