NoL338/50 OfficialJournaloftheEuropeanCommunities 31.12.75
DECISION 1/75OFTHEJOINTCOMMITTEE
of2December1975
amendingArticle23ofProtocol3concerningthedefinitionoftheconceptof'originating
products'andmethodsofadministrative cooperation
THEJOINTCOMMITTEE , "Whereasinpracticeitisaresultoftheseprovisions
thatthebenefitofdrawbackofcustomsdutyor
exemptionfromcustomsdutyofwhateverkind,is
prohibitedforproductsoriginatingintheCommunity
asoriginallyconstitutedorinIrelandwhichare
usedinthemanufactureofproductswhichmay
benefitfromthetariffsystemresultingfrom
Article3(1)oftheAgreement;
Whereasthisprohibitionmustcontinueforaslong
asthetariffsystemresultingfromArticle3(1)of
theAgreementisnotidenticaltothatresultingfrom
Article3(2)thereof;
Whereas,however,forthemajorityoftheproducts
concerned,thisprohibitionwillcontinueonlyuntil
30June1977;whereasitisappropriateinadesire
forsimplification ,tolaydownthesamedateforall
theproductsinquestion,HavingregardtotheAgreementbetweenthe
EuropeanEconomicCommunityandtheRepublic
ofPortugal,signedinBrusselson22July1972;
HavingregardtoProtocol3concerningthe
definitionoftheconceptof'originatingproducts'
andmethodsofadministrative cooperation (herein­
afterreferredtoas'Protocol3'),andinparticular
Article28thereof;
WhereasthepresentprovisionsofArticle23(1)of
Protocol3,suspendeduntil31December1975by
JointCommitteeDecision4/74of2December1974,
stipulatethattheprohibitiononthebenefitof
drawbackofcustomsdutyorexemptionfrom
customsdutyofwhateverkind,fornon-originating
productsusedinthemanufactureoforiginating
products,appliesasfromthedatewhentheduty
applicabletooriginatingproductsofthesamekind
astheproductsusedwas,intheCommunityorin
Portugal,reducedto40%ofthebasicduty;
Whereasthereferencetoacertainleveloftariff
dismantlinginordertodeterminethedateof
applicationoftheseprovisionsislikelytoentail
practicaldifficulties,inparticularbecauseofthe
differencesintariffsystemsapplicablebothtothe
finishedproductsandtotheoriginatingproductsof
thesamekindastheproductsused;
Whereasitisconsequentlyappropriatetoprovide
forauniformdateofapplicationforthewholeof
theproductsconcerned;whereasthatdatemaybe
thedateoftheentryintoforceofthisDecision;
Whereas,inaddition,thepresentprovisionsof
Article23(2)and(3),stipulatethat,forthe
applicationofthetariffsysteminforcebyvirtue
ofArticle3(1)oftheAgreement,intradebetween
theformerEFTAcountries,onlythoseproducts
referredtoinArticle25(1)ofProtocol3maybenefit
fromdrawbackofcustomsdutyofwhateverkind;HASDECIDEDASFOLLOWS :
Article1
ThetextofArticle23ofProtocol3shallbe
replacedbythefollowing:
'Article23
1.WithoutprejudicetotheprovisionsofArticle
1ofProtocol2,productsofthekindtowhich
theAgreementapplies,.whichareusedinthe
manufactureofproductsforwhichamovement
certificateEUR.1oraformEUR.2isissuedor
completed,canonlybethesubjectofdrawback
ofcustomsdutyorbenefitfromanexemption
fromcustomsdutyofwhateverkindwhen
productsoriginatingintheCommunity,Portugal
oroneofthesixcountriesreferredtoinArticle2
ofthisProtocolareconcerned .
2.Withoutprejudicetotheprovisionsof
Article1ofProtocol2,productsoriginating
intheCommunityasoriginallyconstitutedorin
Irelandwhichareusedinthemanufacture of

31.12.75 OfficialJournaloftheEuropeanCommunities NoL338/51
productsobtainedinaccordancewiththe
conditionslaiddowninArticle25(1)maynot
bethesubject,intheStatewheresuch
manufacturetookplace,ofdrawbackofcustoms
dutyorbenefitfromanexemptionofcustoms
dutyofwhateverkinduntil30June1977.Article2
ThisDecisionshallenterintoforceon1January
1976.
DoneatBrussels,2December1975.
FortheJointCommittee
ThePresident
R.deKERGORLAY3.InthisandthefollowingArticles,theterm
"customsduty"alsomeanschargeshavingan
equivalenteffecttocustomsduty.'