30.12.76 OfficialJournaloftheEuropeanCommunities NoL361/73
COMMISSION REGULATION (EEC)No3202/76
of21December1976
derogatinginrespectofthecountriesoftheCentralAmericanCommonMarketfrom
Articles1,6and13ofCommissionRegulation (EEC)No3200/76of21December1976
onthedefinitionoftheconceptoforiginatingproductsforpurposesoftheapplication
oftariffpreferencesgrantedbytheEuropeanEconomicCommunityinrespectofcertain
productsfromdevelopingcountries
THECOMMISSION OFTHEEUROPEAN
COMMUNITIES ,WhereasthemeasuresprovidedforinthisRegulation
areinaccordancewiththeopinionoftheCommittee
onOrigin,
HavingregardtotheTreatyestablishingthe
EuropeanEconomicCommunity ,HASADOPTEDTHISREGULATION :
Article1
Whereas,forthepurposesofimplementation ofthe
provisionsconcerningthetariffpreferencesgranted
bytheCommunityforcertainproductsoriginatingin
developingcountries,rulesoforiginareby
Commission Regulation (EEC)No3200/76of
21December1976(*)laiddownconcerningthe
conditionsunderwhichtheseproductsacquirethe
statusoforiginatingproductsandthemodeofproof
andverificationoftheirstatus;1.Notwithstanding theprovisionsofArticle1of
Commission Regulation (EEC)No3200/76of
21December1976,thereshallalsobeconsideredas
productsoriginatinginCostaRica,ElSalvador,
Guatemala,HondurasorNicaragua (hereinafter
referredtoasCACMcountries)thoseproductswhich
haveinaccordancewiththoseprovisionsacquired
inoneofthosecountriesthestatusoforiginating
productsandwhichafterbeingexportedfromthat
countryhaveundergonenoworkingorprocessing
inanyotherCACMcountryorhavenotundergone
sufficientworkingorprocessinginanysuchother
countrytoconferonthembyvirtueofthesaid
provisionsthestatusofproductsoriginatinginthat
othercountry,providedthat:
(a)onlyproductsoriginatinginaCACMcountry
havebeenusedinthecourseofsuchworking
orprocessing;
(b)whereapercentagerulelimits,inListsAandB
referredtoinArticle3oftheRegulationreferred
toabove,theproportioninvalueofnon-originat­
ingproductsthatcanbeincorporated under
certaincircumstances ,theaddedvaluehasbeen
acquiredineachofthecountriesinaccordance
withthesaidpercentageruJeandwiththeother
rulescontainedinthesaidlistswithoutany
possibilityofcumulationfromonecountryto
another.WhereastheCentralAmericanCommonMarkethas
establishedcloseeconomiccooperationbetween
CostaRica,ElSalvador,Guatemala,Hondurasand
Nicaragua (hereinafterreferredtoasCACM
countries);whereastheprovisionsrelativetothe
acquisitionofthestatusoforiginatingproductslaid
downinArticle1ofCommissionRegulation (EEC)
No3200/76of21December1976may,withthe
necessaryadaptations,helpfacilitatethiscooperation
andencouragetheuseinoneCACMcountryof
productsoriginatinginotherCACMcountries;
whereasthesaidprovisionsshouldbeamended
accordinglyandspecialrulesastothemodeofproof
andverificationofthestatusoforiginatingproducts
shouldbelaiddown;whereastothisenditis
necessarytoprovideforrequestsforverificationto
becentralizedwithajointadministrative bodyofthe
aforesaidcommonmarket;
2.Forthepurposesofparagraph1(a),thefactthat
productsotherthanthosereferredtothereinhave
beenusedinaproportionnotexceedingintotal (*)Seepage1ofthisOfficialJournal.

NoL361/74 OfficialJournaloftheEuropeanCommunities 30.12.76
issuecertificatesoforiginforthepurposesof
Commission Regulation (EEC)No3200/76of
21December1976.
2.ForthepurposesofArticle1,proofofstatus
asoriginatingproductswithinthemeaningofthat
Articleshall,inthecaseofproductsthathavemerely
remainedinoneoftheCACMcountriesorhave
undergonetherenoprocessingotherthanas
specifiedinthatArticleandhaveibeenexported
fromthatcountrytoanotherCACMcountry,be
establishedby(productionofacertificateasreferred
toinparagraph1issuedasprovidedinthatpara­
graphonthebasisofthecertificatesoforiginForm
Aissuedpreviously.value5%ofthevalueoftheproductsobtainedand
importedintotheCommunityshallnotaffectthe
determination oforiginofthelatterproducts,
providedthattheproductssousedwouldnothave
causedsuchlatterproductstolosethestatusof
productsoriginatingintheCACMcountryfrom
whichtheywerefirstexported,hadtheproducts
usedbeenincorporatedinthatfirst.country.
3.Inthecasesreferredtoinparagraph1(b)no
non-originating productmaybeincorporated ifit
undergoesonlyworkingorprocessingasspecified
inArticle3(2)ofCommissionRegulation (EEC)
No3200/76of21December1976.
4.Notwithstanding theprovisionsofparagraph1
andprovidedthatalltheconditionslaiddownin
thatparagraphareneverthelessfulfilled,theproducts
obtainedshallnotcontinuetobeconsideredas
productsoriginatinginthefirstCACMcountryof
exportationunlessthevalueoftheproductsworked
orprocessedinthatcountryrepresentsthehighest
percentageofthevalueoftheproductsobtained.If
thisisnotso,thelatterproductsshallbeconsidered
asoriginatingintheCACMcountrywheretheadded
valueacquiredrepresentsthehighestpercentageof
theirvalue.Article4
Notwithstanding theprovisionsofArticle6of
Commission Regulation (EEC)No3200/76of
21December1976,theproductsmentionedin
Article1shallonimportationintotheCommunity
benefitfromtheprovisionsontariffpreferences
referredtointhatArticleuponproductionofacer­
tificateoforiginFormAissued,onthebasisofthe
certificatesoforiginFormAissuedpreviously,by
theauthorityintheCACMcountryfromwhichthe
productsareexportedtotheCommunity .
Article2
Article5
ThecertificatesreferredtoinArticles3and4must
contain:1.Forthepurposesofimplementation ofthe
provisionsofArticle1,theprovisionsofArticle4of
CommissionRegulation (EEC)No3200/76of
21December1976shallapply.
2.InArticle1(1)(b)and(4),'addedvalue'means
Chedifferencebetweentheex-workspriceofthe
goodsobtained,lessinternaltaxesrefundedor
refundableonexportationfromthecountry
concerned,andthecustomsvalueofalltheproducts
importedintoandworkedorprocessedinthat
country.—inbox4'Forofficialuse'thenameoftheCACM
countryinwhichthegoodsoriginatetogether
withoneofthefollowingphrases:
'CUMULMCAC'
'CUMULATION CACM'
—inbox12'Declarationbytheexporter'astate­
menttotheeffectthattheproductssatisfydie
conditionsoforiginrequiredbythegeneralized
systemofpreferencesinordertobeexportedto
theEuropeanEconomicCommunity .Article3
Article61.ForthepurposesofArticle1,proofofstatusas
originatingproductswithinthemeaningofArticle1
ofCommissionRegulation (EEC)No3200/76of
21December1976shall,inthecaseofproducts
obtainedinoneCACMcountryandexportedto
anotherCACMcountry,beestablishedbyproduction
ofacertificateoforiginFormA,aspecimenoifwhich
isgivenintheAnnextoCommissionRegulation
(EEC)No3200/76of21December1976.This
certificateshallbeissuedbythegovernmental
authoritiesofthecountryofexportcompetentto1.The(provisionsofArticles1to5aboveshall
applyonlyinso(farastherulesregulatingtradein
thecontextofthisRegulationbetweeneachofthe
countrieshereinbeforespecifiedareidenticaltothe
provisionslaiddowninCommissionRegulation
(EEC)No3200/76of21December1976andinthis
Regulation.

30.12.76 OfficialJournaloftheEuropeanCommunities NoL361/75
Article8 2.Inaddition,eachCACMcountryundertakesto
theCommissionoftheEuropeanCommunitiesthat
itwill,throughthePermanentSecretariatofthe
CentralAmericanCommonMarket(hereinafter
referredtoasSIECA),complyorensurecompliance
withtherulesconcerningthepreparationandissue
ofcertificatesoforiginFormAandwiththose
relativetoadministrative cooperationcontainedin
Articles7and8below.1.Retrospective verificationofthecertificatesForm
AmentionedinArticle4shallbecarriedoutinthe
circumstances specifiedinArticle13ofCommission
Regulation (EEC)No3200/76of21December1976.
However,bywayofderogationfromtheprovisions
ofparagraph2ofthatArticle,therelevantcustoms
authoritiesintheCommunityshallreturnthe
certificateoforiginFormAtoSIECA.
2.TheCACMcountriesshallcommunicate tothe
CommissiontheaddressofSIECA.TheCommission
shallcommunicate thisinformationtothecustoms
authoritiesoftheMemberStates.Article7
Article9
ThisRegulationdoesnotapplytotheproductslisted
inAnnexII(A)toCommissionRegulation (EEC)
No3200/76of21December1976.1.Retrospective verifications ofthecertificates
FormAmentionedinArticle3shallbecarriedout
atrandomorwhenevertheauthoritiesasreferredto
inthatArticleofanyCACMcountrywherethe
productshaveeitherremainedbeforetheirre-expor­
tationinthesamestateorhaveundergoneworking
orprocessingasspecifiedinArticle1havereasonable
doubtastotheauthenticityofthedocumentoras
totheaccuracyoftheinformationregardingthetrue
originoftheproductsinquestion.
2.Forthepurposeofapplyingtheprovisionsof
paragraph1,theauthoritiesmentionedinthatpara­
graphshallsendthecertificateoforiginFormAto
SIECA,indicatingwhereappropriatethereasonsof
formorsubstanceforanenquiry.Theysihallforward
anyavailableinformationwhichtendstoshowthat
theparticularsonthesaidcertificateareinaccurate.Article10
TheExplanatoryNoteannexedtothisRegulation
formsanintegralpartthereof.
Article11
ThisRegulationshallenterintoforceon1January
1977.
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMember
States.
DoneatBrussels,21December1976.
FortheCommission
FinnGUNDELACH
MemberoftheCommission
ANNEX
ExplanatoryNotetoArticle1
ForthepurposesorArticle1(1)(b),thepercentagerulemustbeobservedbyreferringas
regardstheaddedvalueacquiredtotheprovisionscontainedinListsAandBreferredtoin
Article3ofCommissionRegulation (EEC)No3200/76of21December1976.Wherethe
productsobtainedappearinListA,thepercentagerulethereforeconstitutesacriterion
additionaltothatofchangeoftariffheadingforanynon-originating productused.