NoL336/56 OfficialJournaloftheEuropeanCommunities 16.12.74
REGULATION (EEC)No3108/74OFTHECOMMISSION
of5December1974
derogatinginrespectofthecountriesoftheCentralAmericanCommonMarketfrom
Articles1,6and13ofCommissionRegulation (EEC)No3106/74of5December1974on
thedefinitionoftheconceptoforiginatingproductsforpurposesoftheapplicationof
tariffpreferencesgrantedbytheEuropeanEconomicCommunityinrespectofcertain
productsfromdevelopingcountries
THECOMMISSION OFTHEEUROPEAN
COMMUNITIES ,
HavingregardtotheTreatyestablishingthe
EuropeanEconomicCommunity ;
Whereasfortheapplicationoftheprovisions
concerningthetariffpreferencesgranted 'bythe
Communityforcertainproductsoriginatingin
developingcountries,therulesoforiginaredefined
fortheconditionsunderWhichtheseproducts
acquirediecharacteroforiginatingproducts,the
modeofproofandthetermsasnoverificaton
thereofbyCommissionRegulation (EEC)No3106/
74(*)of5December1974;
"WhereastheCentralAmericanCommonMarkethas
established averycloseeconomiccooperation
betweenCostaRica,ElSalvador,Guatemala,Hon­
durasandNicaragua (hereinafterreferredtoas
CACMcountries);whereastheprovisionsrelative
totheacquisitionofthecharaoteroforiginating
productslaiddowninArticle1ofCommission
Regulation (EEC)No3106/74of5December1974
may,withthenecessaryadaptations,contributeto
thefacilitationofthiscooperationandencouragethe
usednoneCACMcountryofproductsoriginating
intheotherCACMcountries;whereasthesaid
provisionsshouldbeamendedaccordinglyand
specialrulesfortheproofofthecharacterof
originatingproductsandtomethodsofverification
should'belaiddown;whereasforthispurposeitis
necessarytocentralizetherequests 'forverification
toacommon .administrative bodyoftheaforesaid
commonmarket;
WhereasthemeasuresprovidedforinthisRegulation
areinaccordancewiththeOpinionoftheCommittee
onOrigin,HASADOPTEDTHISREGULATION :
Article1
1.Notwithstanding theprovisionsofArticle1of
Commission Regulation (EEC)No3106/74.of
5December1974,thoseproduotswhichhave
acquiredthecharacteroforiginatingproductsin
CostaRica,ElSalvador,Guatemala,Hondurasand
Nicaragua ('hereinafterreferredtoasCACM
countries)<aretobeequallyconsideredasproducts
originatinginoneoranotherofthosecountries,
accordingtotheprovisionsoftheArticle1referred
toaboveandwhich,afterbeingexportedfromthat
country,haveundergonenoworkingorprocessing
inanyoftheotherCACMcountriesorhavenot
undergonesufficientworkingorprocessingthereto
conferonthemthecharacterofproductsoriginating
inanyofthosecountries 'byvirtueoftheprovisions
oftheArticle1referredtoabove,providedthat:
(a)onlyproduotsoriginatinginanyoftheCACM
countrieshavebeenusedinthecourseofthe
workingorprocessing;
('b)whenapercentagerulelimits,intheListsAand
BreferredtoinArticle3oftheRegulation
referredtoabove,theproportioninvalueofnon­
originatingproductsthatcanbeincorporated
undercertaincircumstances ,theaddedvaluehas
beenacquiredineachofthecountriesin
accordancewiththepercentageru'lecontained
inthesaidlistswithoutanypossibilityofcumula­
tionfromonecountrytoanother.
2.Forthepurposeofimplementingparagraph1(a),
thefactthatproductsotherthanthosereferredto
thereinareusedinaproportionnotexceedingin
totalvalue5%ofthevalueoftheproductsobtained
andimportedintotheCommunitydoesnotaffect
thedetermination oforiginofthelatterproduots,
providedthattheproductssousedwouldnothave
causedthemtolosethestatusofproductsoriginating
inoneoftheCAGMcountriesfromwhichtheyhad
beenexportedpreviously,hadtheybeenincorporated
there. ()Seepage1ofthisOfficialJournal.

16.12.74 NoL336/57 OfficialJournaloftheEuropeanCommunities
3.Inthecasesreferredtoinparagraph1.(b)no
non-originating productmaybeincorporatedifit
undergoesonlytheworkingorprocessing'laiddown
inArticle3(2)ofCommission .Regulation (EEC)
No3106/74of5December1974.
4.Notwithstanding theprovisionsofparagraph 1
andprovidedthatalltheconditionslaiddownin
thatparagraphareneverthelessfulfilled,theproducts
obtainedshallnotcontinuetobeconsideredas
productsoriginatingintheifirstCACMcountryof
exportationunlessthevalueofthe.productsworked
orprocessedinthatcountryrepresentsthe'highest
percentageofthevalueoftheproductsobtained.
Ifthisisnotso,thelatterproductsareconsidered
asoriginatingintheCACMcountrywheretheadded
valueacquiredrepresentsthehighestpercentageof
theirvalue.
Article2
1.FortheapplicationoftheprovisionsofArticle1,
theprovisionsofArticle4ofCommissionRegulation
(EEC)No3106/74of5December1974are
applicable.
2.FortheapplicationoftheprovisionsofArticle1
(1)(b)and(4),'addedvalue'shallbeunderstoodas
meaningthedifferencebetweentheex-worksprice
ofthegoodsobtained,lessinternaltaxesrefunded
orrefundableonexportationfromthecountry
concerned,andthecustomsvalueofalltheproducts
importedandworkedorprocessedinthatcountry.graph,onthebasisofthecertificateoforiginFormA
issuedpreviously.
Article4
Notwithstanding theprovisionsofArticle6of
CommissionRegulation (EEC)No3106/74of
5December1974,theproductsmentionedinArticle1
shallonimporttotheCommunitybenefitfromthe
provisionsontariffpreferencessetoutin'thatArticle
uponsubmissionofacertificateoforiginFormA
issuedbytheAuthorityintheCACMcountryfrom
whichtheproductsareexportedtotheCommunity
onthebasisofcertificatesoforiginFormAissued
previously.
Article5
ThecertificatesreferredtoinArticles3and4must
indicate: '
—inbox4'Forofficialuse'theCACMcountry (in
whichthegoodsoriginateaswellasoneofthe
followingphrases:
'CUMULMCAC'
'CUMULATION CACM'
—inbox12'Declarationbytheexporter'thatthe
productsfulfiltheconditionsoforiginrequired
bythegeneralizedsystemofpreferencesinorder
tobeexportedtothe'EuropeanEconomic
Community'.
Article6
1.TheprovisionsofArticles1to5aboveareonly
applicableinsofarastherulesregulatingthetrade
betweeneachofthecountriescitedabove,inthe
contextofthisRegulation,areidenticaltothe
provisionslaiddowninCommissionRegulation
(EEC)No3106/74of5December1974aswellas
thisRegulation.
2.Inaddition,eachCACMcountryundertakeswith
theCommissionoftheEuropeanCommunities ,
throughthePermanentSecretariatoftheCentral
AmericanCommon'Market(hereinafterreferredtoas
SIECA),torespect,ortoensurerespectfor,therules
concerningthemakingoutandissuingofcertificates
oforiginFormAaswellasthoserelativetothe
administrative ,cooperationcontainedinArticles7
and8'below.
Article7
1.Retrospective verificationsofthecertificatesForm
AmentionedinArticle3shallbecarriedoutatArticle3
1.WhereArticle1isapplied,theproofofcharacter
oforiginatingproductsinthecaseofArticle1of
Commission Regulation (EEC)No3106/74of
5December1974ofproductsobtainedinthefirst
CACMcountryandexportedtoanotherCACM
countryisgiven.byacertificateoforiginFormA,
aspecimenofwhichisgivenintheAnnexto
Commission Regulation (EEC)No3106/74of
5December1974.Thiscertificateshallbeissuedby
thegovernmentalauthoritiesofthecountryofexport
authorizedfortheissueofcertificates .oforiginin
thecontextofCommission Regulation (EEC)
No3106/74of5December1974.
2.WhereArticle1is'applied,theproofofcharacter
oforiginatingproducts—in.t)hesenseofthatArticle
—ofproductsthathavebeenheldorhaveonly
undergoneinoneoftheCACMcountriesthe
processinglaiddowninthatArticleandexported
fromthatcountrytoanotherCACMcountryisgiven
bythecertificatereferredtoinparagraph 1and
issuedundertheconditionslaiddowninthatpara­

NoL336/58 OfficialJournaloftheEuropeanCommunities 16.12.74
2.CACMcountriesshallcommunicate tothe
Commission theaddressofSIECA.TheCommission
shallcomunicatethisinformation tothecustoms
authoritiesoftheMemberStates.random,andWhenevertheauthoritiesenvisagedin
ithatArticleintheCACMcountrieswherethe
productshaveremainedbeforetheirre-exportinthe
samestateoraresubmittedtotheworkingor
processingenvisagedinArticle1havereasonable
doubtastotheauthenticityoftheinformation
regardingthetrueoriginofthegoodsinquestion.
2.Forthepurposeofapplyingtheprovisionsof
paragraph1,thecustomsauthoritiesmentionedin
thatparagraphshallsendthecertificateoforigin
FormAtoSIECAindicatingineachcasethereasons
offormorsubstancewhichjustifyanenquiry.They
shallforwardanyinformationwhichmaybe
availableandwhichtendstoshowthatthe
particularsonthecertificateorontheformare
inaccurate .
Article8
1.RetrospectiveverificationofthecertificatesForm
AmentionedinArticle4aretobecarriedoutin
thecaseenvisagedinArticle13ofCommission
Regulation (EEC)No3106/74of5December1974.
However,bywayofderogationfromtheprovisions
ofparagraph2ofthisArticletheappropriatecustoms
authoritiesintheCommunityshallreturnthe
certificateoforiginFormAtoSIECA.Article9
ThisRegulationdoesnotapplytotheproductslisted
intheAnnexesAofCouncilRegulations (EEC)
No3045/74(J)and(EEC)No3046/74/(2)of
2December1974.
Article10
TheExplanatoryNoteannexedtothisRegulation
formsanintegralpartofthisRegulation..
Article11
ThisRegulationshallenterintoforceon1January
1975.
(')OJNoL329,9.12.1974,p.1.
(")OJNoL329,9.12.1974,p.9.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMemberStates.
DoneatBrussels,5December1974.
FortheCommission
ThePresident
Francois-Xavier ORTOLI
ANNEX
ExplanatoryNotetoArticle1
Forthepurposeofimplementing Article1(1)(b),thepercentagerulemustbeobservedbyrefer­
ring,fortheaddedvalueacquired,totheprovisionscontainedinListsAandBreferredtoin
Article3ofCommissionRegulation (EEC)No3106/74of5December1974."Wheretheproducts
obtainedappearinListA,thepercentagerulethereforeconstitutesacriterionadditionaltothat
ofchangeoftariffheadingforanynon-originating productused.