(12)

Articles 90 to 95 are replaced by the following: ‘Article 90 1. The scheme shall apply in the following cases: (a) in cases of goods satisfying the requirements of this section exported by a registered exporter; (b) in cases of any consignment of one or more packages containing originating products exported by any exporter, where the total value of the originating products consigned does not exceed EUR 6 000. 2. The value of originating products in a consignment is the value of all originating products within one consignment covered by a statement on origin made out in the country of exportation. Article 91 1. Beneficiary countries shall start the registration of exporters on 1 January 2017. However, where the beneficiary country is not in a position to start registration on that date, it shall notify the Commission in writing by 1 July 2016 that it postpones the registration of exporters until 1 January 2018 or 1 January 2019. 2. During a period of 12 months following the date on which the beneficiary country starts the registration of exporters, the competent authorities of that beneficiary country shall continue to issue certificates of origin Form A at the request of exporters who are not yet registered at the time of requesting the certificate. Without prejudice to Article 97k(5), certificates of origin Form A issued in accordance with the first subparagraph of this paragraph shall be admissible in the Union as proof of origin if they are issued before the date of registration of the exporter concerned. The competent authorities of a beneficiary country experiencing difficulties in completing the registration process within the above 12-month period may request its extension to the Commission. Such extensions shall not exceed six months. 3. Exporters in a beneficiary country, registered or not, shall make out statements on origin for originating products consigned, where the total value thereof does not exceed EUR 6 000, as of the date from which the beneficiary country intends to start the registration of exporters. Exporters, once registered, shall make out statements on origin for originating products consigned, where the total value thereof exceeds EUR 6 000, as of the date from which their registration is valid in accordance with Article 92(5). 4. All beneficiary countries shall apply the registered exporter system as of 30 June 2020 at the latest. Article 91a 1. On 1 January 2017, the customs authorities of Member States shall start the registration of exporters and re-consignors of goods established in their territories. 2. As of 1 January 2018, the customs authorities in all Member States shall cease to issue movement certificates EUR.1 for the purpose of cumulation under Article 84. 3. Until 31 December 2017, the customs authorities of Member States shall issue movement certificates EUR.1 or replacement certificates of origin Form A at the request of exporters or re-consignors of goods who are not yet registered. This shall also apply if the originating products sent to the Union are accompanied by statements on origin made out by a registered exporter in a beneficiary country. 4. Exporters in the Union, registered or not, shall make out statements on origin for originating products consigned, where the total value thereof does not exceed EUR 6 000, as from 1 January 2017. Exporters, once registered, shall make out statements on origin for originating products consigned, where the total value thereof exceeds EUR 6 000, as of the date on which their registration is valid in accordance with Article 92(5). 5. Re-consignors of goods who are registered may make out replacement statements on origin from the date from which their registration is valid in accordance with Article 92(5). This shall apply regardless of whether the goods are accompanied by a certificate of origin Form A issued in the beneficiary country or an invoice declaration or a statement on origin made out by the exporter. Article 92 1. To become a registered exporter, an exporter shall lodge an application with the competent authority of the beneficiary country from which the goods are intended to be exported and where the goods are considered to originate or have undertaken a processing considered as not fulfilling the conditions of Article 86(4) first subparagraph or Article 86(6)(a). The application shall be submitted using the form set out in Annex 13c and shall contain all the information requested therein. 2. To become a registered exporter, an exporter or a re-consignor of goods established in a Member State shall lodge an application with the customs authorities of that Member State, using the form set out in Annex 13c. 3. Exporters shall be communally registered for the purposes of exports under the generalised scheme of preferences of the Union, Norway and Switzerland as well as Turkey, once that country fulfils certain conditions. A registered exporter number shall be assigned to the exporter by the competent authorities of the beneficiary country with a view to exporting under GSP schemes of the Union, Norway and Switzerland as well as Turkey, once that country fulfils certain conditions, to the extent that those countries have recognised the country where the registration has taken place as a beneficiary country. 4. The application to become a registered exporter shall contain all the data referred to in Annex 13c. 5. The registration shall be valid as of the date on which the competent authorities of a beneficiary country or the customs authorities of a Member State receive a complete application for registration, in accordance with paragraph 4. 6. The competent authorities of a beneficiary country or the customs authorities of a Member State shall inform the exporter or, where appropriate, the re-consignor of goods of the number of registered exporter assigned to that exporter or re-consignor of goods and of the date from which the registration is valid. Article 92a Where a country is added to the list of beneficiary countries in Annex II to Regulation (EU) No 978/2012, the Commission shall automatically activate for its scheme the registrations of all exporters registered in that country provided that the registration data of the exporters are available in the REX system and are valid for at least the GSP scheme of Norway, Switzerland or Turkey, once that country fulfils certain conditions. In this case, an exporter who is already registered for at least the GSP scheme of either, Norway, Switzerland or Turkey, once that country fulfils certain conditions, need not lodge an application with his competent authorities to be registered for the scheme of the Union. Article 93 1. Registered exporters shall immediately inform the competent authorities of the beneficiary country or the customs authorities of the Member State of changes to the information which they have provided for the purposes of their registration. 2. Registered exporters who no longer meet the conditions for exporting goods under the scheme or no longer intend to export goods under the scheme shall inform the competent authorities in the beneficiary country or the customs authorities in the Member State accordingly. 3. The competent authorities in a beneficiary country or the customs authorities in a Member State shall revoke the registration if the registered exporter: (a) no longer exists; (b) no longer meets the conditions for exporting goods under the scheme; (c) has informed the competent authority of the beneficiary country or the customs authorities of the Member State that he no longer intends to export goods under the scheme; (d) intentionally or negligently draws up, or causes to be drawn up, a statement on origin which contains incorrect information and leads to wrongfully obtaining the benefit of preferential tariff treatment. 4. The competent authority of a beneficiary country or the customs authorities of a Member State may revoke the registration if the registered exporter fails to keep the data concerning his registration up-to-date. 5. Revocation of registrations shall only take effect for the future, i.e. in respect of statements on origin made out after the date of revocation. Revocation of registration shall have no effect on the validity of statements on origin made out before the registered exporter is informed of the revocation. 6. The competent authority of a beneficiary country or the customs authorities of a Member State shall inform the registered exporter about the revocation of his registration and of the date from which the revocation will take effect. 7. Judicial remedy shall be available to the exporter or the re-consignor of goods in the event of revocation of his registration. 8. The revocation of a registered exporter shall be cancelled in case of an incorrect revocation. The exporter or the re-consignor of goods shall be entitled to use the registered exporter number assigned to him at the time of the registration. 9. Exporters or re-consignors of goods whose registration has been revoked may make a new application to become a registered exporter in accordance with Article 92. Exporters or re-consignors of goods whose registration has been revoked in accordance with paragraphs 3(d) and 4 may only be registered again if they prove to the competent authority of the beneficiary country or to the customs authorities of the Member State which had registered them that they have remedied the situation which led to the revocation of their registration. 10. The data relating to a revoked registration shall be kept in the REX system by the competent authority of the beneficiary country or by the customs authorities of the Member State which introduced them into that system, for a maximum of 10 calendar years after the calendar year in which the revocation took place. After those 10 calendar years, the competent authority of a beneficiary country or the customs authorities of the Member State shall delete the data. Article 93a 1. The Commission shall revoke all registrations of exporters registered in a beneficiary country if the beneficiary country is removed from the list of beneficiary countries in Annex II to Regulation (EU) No 978/2012 or if the tariff preferences granted to the beneficiary country have been temporarily withdrawn in accordance with Regulation (EU) No 978/2012. 2. Where that country is reintroduced in that list or where the temporary withdrawal of the tariff preferences granted to the beneficiary country is terminated, the Commission shall re-activate the registrations of all exporters registered in that country provided that the registration data of the exporters are available in the system and have remained valid for at least the GSP scheme of Norway or Switzerland, or Turkey once that country fulfils certain conditions. Otherwise, exporters shall be registered again in accordance with Article 92. 3. In the event of revocation of the registrations of all registered exporters in a beneficiary country in accordance with the first paragraph, the data of the revoked registrations will be kept in the REX system for at least ten calendar years after the calendar year in which the revocation took place. After that ten-year period, and when the beneficiary country has not been a beneficiary country of the GSP scheme of Norway, Switzerland, nor Turkey, once that country fulfils certain conditions, for more than 10 years, the Commission will delete the data of the revoked registrations from the REX system. Article 94 1. Exporters, registered or not, shall comply with the following obligations: (a) they shall maintain appropriate commercial accounting records concerning the production and supply of goods qualifying for preferential treatment; (b) they shall keep available all evidence relating to the material used in the manufacture; (c) they shall keep all customs documentation relating to the material used in the manufacture; (d) they shall keep for at least three years from the end of the calendar year in which the statement on origin was made out, or longer if required by national law, records of: (i) the statements on origin they made out; (ii) their originating and non-originating materials, production and stock accounts. Those records and those statements on origin may be kept in an electronic format but shall allow the materials used in the manufacture of the exported products to be traced and their originating status to be confirmed. 2. The obligations provided for in paragraph 1 shall also apply to suppliers who provide exporters with suppliers' declarations certifying the originating status of the goods they supply. 3. The re-consignors of goods, whether registered or not, who make out replacement statements on origin as referred to in Article 97d shall keep the initial statements on origin they replaced for at least three years from the end of the calendar year in which the replacement statement on origin was made out, or longer if required by national law. Article 95 1. A statement on origin shall be made out by the exporter when the products to which it relates are exported, if the products concerned can be considered as originating in the beneficiary country concerned or another beneficiary country in accordance with the second subparagraph of Article 86(4) or with point (b) of the first subparagraph of Article 86(6). 2. A statement on origin may also be made out after exportation (“retrospective statement”) of the products concerned. Such a retrospective statement shall be admissible if presented to the customs authorities in the Member State of lodging of the customs declaration for release for free circulation at the latest two years after the importation. Where the splitting of a consignment takes place in accordance with Article 74 and provided that the two-year deadline referred to in the first subparagraph is respected, the statement on origin may be made out retrospectively by the exporter of the country of exportation of the products. This applies mutatis mutandis if the splitting of a consignment takes place in another beneficiary country or in Norway, Switzerland or, where applicable, Turkey. 3. The statement on origin shall be provided by the exporter to its customer in the Union and shall contain the particulars specified in Annex 13d. It shall be made out in English, French, or Spanish. It may be made out on any commercial document allowing identification of the exporter concerned and the goods involved. 4. Paragraphs 1 to 3 shall apply mutatis mutandis to statements on origin made out in the Union for the purpose of bilateral cumulation. Article 95a 1. For the purpose of establishing the origin of materials used under bilateral or regional cumulation, the exporter of a product manufactured using materials originating in a country with which cumulation is permitted shall rely on the statement on origin provided by the supplier of those materials. In these cases, the statement on origin made out by the exporter shall, as the case may be, contain the indication “EU cumulation”, “regional cumulation”, “Cumul UE”, “cumul regional” or “Acumulación UE”, “Acumulación regional”. 2. For the purpose of establishing the origin of materials used within the framework of cumulation under Article 85, the exporter of a product manufactured using materials originating in a party with which cumulation is permitted shall rely on the proof of origin provided by the supplier of those materials on condition that that proof has been issued in accordance with the provisions of the GSP rules of origin of Norway, Switzerland or where applicable Turkey, as the case may be. In this case, the statement on origin made out by the exporter shall contain the indication “Norway cumulation”, “Switzerland cumulation”, “Turkey cumulation”, “Cumul Norvège”, “Cumul Suisse”, “Cumul Turquie” or “Acumulación Noruega”, “Acumulación Suiza”, “Acumulación Turquía”. 3. For the purpose of establishing the origin of materials used within the framework of extended cumulation under Article 86(7) and (8), the exporter of a product manufactured using materials originating in a party with which extended cumulation is permitted shall rely on the proof of origin provided by the supplier of those materials on condition that that proof has been issued in accordance with the provisions of the relevant free-trade agreement between the Union and the party concerned. In this case, the statement on origin made out by the exporter shall contain the indication “extended cumulation with country x”, “cumul étendu avec le pays x” or “Acumulación ampliada con el país x”.’