30.12.77 OfficialJournaloftheEuropeanCommunities NoL350/59
COMMISSION REGULATION (EEC)No2968/77
of23December1977
derogatinginrespectofthecountriesoftheCentralAmericanCommonMarketfrom
Articles1,6and13ofCommissionRegulation (EEC)No2966/77of23December1977on
thedefinitionoftheconceptoforiginatingproductsforpurposesoftheapplicationoftariff
preferencesgrantedbytheEuropeanEconomicCommunityinrespectofcertainproducts
fromdevelopingcountries
THECOMMISSION OFTHEEUROPEANCOMMUNITIES ,
HavingregardtotheTreatyestablishingtheEuropean
EconomicCommunity ,
Whereas,forthepurposesofimplementation ofthe
provisionsconcerningthetariffpreferencesgrantedby
theCommunityforcertainproductsoriginatinginde­
velopingcountries,rulesoforiginarebyCommission
Regulation (EEC)No2966/77of23December
1977(*),hereinaftercalledthe'BasicRegulation',laid
downconcerningtheconditionsunderwhichthese
productsacquirethestatusoforiginatingproductsand
themodeofproofandverificationoftheirstatus;
WhereastheCentralAmericanCommonMarkethas
establishedcloseeconomiccooperationbetweenCosta
Rica,ElSalvador,Guatemala,HondurasandNicaragua
(hereinafterreferredtoasCACMcountries);whereas
theprovisionsrelativetotheacquisitionofthestatusof
originatingproductslaiddowninArticle1ofthebasic
Regulationmay,withthenecessaryadaptations,help
facilitatethiscooperationandencouragetheuseinone
CACMcountryofproductsoriginatinginotherCACM
countries;whereasthesaidprovisionsshouldbe
amendedaccordinglyandspecialrulesastothemodeof
proofandverificationofthestatusoforiginatingpro­
ductsshouldbelaiddown;whereastothisenditis
necessarytoprovideforrequestsforverificationtobe
centralizedwithajointadministrative bodyofthe
aforesaidcommonmarket;
WhereasthemeasuresprovidedforinthisRegulation
areinaccordancewiththeopinionoftheCommitteeon
Origin,productsoriginatinginCostaRica,ElSalvador,
Guatemala,HondurasorNicaragua (hereinafterrefer­
redtoasCACMcountries)thoseproductswhichhave
inaccordancewiththoseprovisionsacquiredinoneof
thosecountriesthestatusoforiginatingproductsand
whichafterbeingexportedfromthatcountryhave
undergonenoworkingorprocessinginanyother
CACMcountryorhavenotundergonesufficientwork­
ingorprocessinginanysuchothercountrytoconferon
thembyvirtueofthesaidprovisionsthestatusofpro­
ductsoriginatinginthatothercountry,providedthat:
(a)onlyproductsoriginatinginaCACMcountryhave
beenusedinthecourseofsuchworkingorpro­
cessing;
(b)whereapercentagerulelimits,inListsAandBre­
ferredtoinArticle3oftheRegulationreferredto
above,theproportioninvalueofnon-originating
productsthatcanbeincorporatedundercertain
circumstances ,theaddedvaluehasbeenacquiredin
eachofthecountriesinaccordancewiththesaid
percentageruleandwiththeotherrulescontainedin
thesaidlistswithoutanypossibilityofcumulation
fromonecountrytoanother.
2.Forthepurposesofparagraph1(a),thefactthat
productsotherthanthosereferredtothereinhavebeen
usedinaproportionnotexceedingintotalvalue5%of
thevalueoftheproductsobtainedandimportedinto
theCommunityshallnotaffectthedetermination of
originofthelatterproducts,providedthattheproducts
sousedwouldnothavecausedsuchlatterproductsto
losethestatusofproductsoriginatingintheCACM
countryfromwhichtheywerefirstexported,hadthe
productsusedbeenincorporatedinthatfirstcountry.
3.Inthecasesreferredtoinparagraph1(b)nonon­
originatingproductmaybeincorporatedifitundergoes
onlyworkingorprocessingasspecifiedinArticle3(2)
ofthebasicRegulation .
4.Notwithstanding theprovisionsofparagraph1and
providedthatalltheconditionslaiddowninthat
paragraphareneverthelessfulfilled,theproductsob­
tainedshallnotcontinuetobeconsideredasproducts
originatinginthefirstCACMcountryofexportation
unlessthevalueoftheproductsworkedorprocessedinHASADOPTEDTHISREGULATION :
Article1
1.Notwithstanding theprovisionsofArticle1ofthe
basicRegulation,thereshallalsobeconsideredas
HSeepage1ofthisOfficialJournal.

NoL350/60 OfficialJournaloftheEuropeanCommunities 30.12.77
thatcountryrepresentsthehighestpercentageofthe
valueoftheproductsobtained.Ifthisisnotso,thelat­
terproductsshallbeconsideredasoriginatinginthe
CACMcountrywheretheaddedvalueacquiredrepre­
sentsthehighestpercentageoftheirvalue.Article5
ThecertificatesreferredtoinArticles3and4must
contain:
Article2
1.Forthepurposesofimplementation oftheprovi­
sionsofArticle1,theprovisionsofArticle4ofthebasic
Regulationshallapply.—inbox4'Forofficialuse'thenameoftheCACM
countryinwhichthegoodsoriginatetogetherwith
oneofthefollowingphrases:
'CUMULMCAC'
'CUMULATION CACM'
—inbox12'Declarationbytheexporter'astatement
totheeffectthattheproductssatisfytheconditions
oforiginrequiredbythegeneralizedsystemofpre­
ferencesinordertobeexportedtotheEuropean
EconomicCommunity .2.InArticle1(1)(b)and(4),'addedvalue'meansthe
differencebetweentheex-workspriceofthegoods
obtained,lessinternaltaxesrefundedorrefundableon
exportationfromthecountryconcerned,andthecus­
tomsvalueofalltheproductsimportedintoand
workedorprocessedinthatcountry.
Article3
1.ForthepurposesofArticle1,proofofstatusas
originatingproductswithinthemeaningofArticle1of
thebasicRegulationshall,inthecaseofproductsob­
tainedinoneCACMcountryandexportedtoanother
CACMcountry,beestablishedbyproductionofacer­
tificateoforiginFormA,aspecimenofwhichisgiven
intheAnnextothebasicRegulation .Thiscertificate
shallbeissuedbythegovernmentalauthoritiesofthe
countryofexportcompetenttoissuecertificatesofori­
ginforthepurposesofthebasicRegulation .Article6
1.TheprovisionsofArticles1to5aboveshallapply
onlyinsofarastherulesregulatingtradeinthecontext
ofthisRegulationbetweeneachofthecountries
hereinbeforespecifiedareidenticaltotheprovisionslaid
downinthebasicRegulationandinthisRegulation .
2.Inaddition,eachCACMcountryundertakestothe
CommissionoftheEuropeanCommunitiesthatitwill,
throughthePermanentSecretariatoftheCentral
AmericanCommonMarket(hereinafterreferredtoas
SIECA),complyorensurecompliancewiththerules
concerningthepreparationandissueofcertificatesof
originFormAandwiththoserelativetoadministrative
cooperationcontainedinArticles7and8below.
2.ForthepurposesofArticle1,proofofstatusas
originatingproductswithinthemeaningofthatArticle
shall,inthecaseofproductsthathavemerelyremained
inoneoftheCACMcountriesorhaveundergonethere
noprocessingotherthanasspecifiedinthatArticleand
havebeenexportedfromthatcountrytoanother
CACMcountry,beestablishedbyproductionofacer­
tificateasreferredtoinparagraph1issuedasprovided
inthatparagraphonthebasisofthecertificatesofori­
ginFormAissuedpreviously .Article7
1.RetrospectiveverificationsofthecertificatesFormA
mentionedinArticle3shallbecarriedoutatrandomor
whenevertheauthoritiesasreferredtointhatArticleof
anyCACMcountrywheretheproductshaveeither
remainedbeforetheirre-exportation inthesamestate
orhaveundergoneworkingorprocessingasspecifiedin
Article1havereasonabledoubtastotheauthenticityof
thedocumentorastotheaccuracyoftheinformation
regardingthetrueoriginoftheproductsinquestion.Article4
Notwithstanding theprovisionsofArticle6ofthebasic
Regulation,theproductsmentionedinArticle1shallon
importationintotheCommunitybenefitfromthepro­
visionsontariffpreferencesreferredtointhatArticle
uponproductionofacertificateoforiginFormA
issued,onthebasisofthecertificatesoforiginFormA
issuedpreviously,bytheauthorityintheCACM
countryfromwhichtheproductsareexportedtothe
Community .2.Forthepurposeofapplyingtheprovisionsofpara­
graph1,theauthoritiesmentionedinthatparagraph
shallsendthecertificateoforiginFormAtoSIECA,
indicatingwhereappropriatethereasonsofformor
substanceforanenquiry.Theyshallfowardanyavail­
ableinformationwhichtendstoshowthattheparticu­
larsonthesaidcertificateareinaccurate .

30.12.77 OfficialJournaloftheEuropeanCommunities NoL350/61
shallcommunicate thisinformation tothecustoms
authoritiesoftheMemberStates.Article8
1.Retrospective verificationofthecertificatesFormA
mentionedinArticle4shallbecarriedoutinthecir­
cumstancesspecifiedinArticle13ofthebasicRegula­
tion.However,bywayofderogationfromtheprovi­
sionsofparagraph2ofthatArticle,therelevantcus­
tomsauthoritiesintheCommunityshallreturnthecer­
tificateoforiginFormAtoSIECA.Article9
TheExplanatoryNoteannexedtothisRegulation
formsanintegralpartthereof.
Article10
ThisRegulationshallenterintoforceon1January
1978.2.TheCACMcountriesshallcommunicate tothe
Commission theaddressofSIECA.TheCommission
ThisRegulationshallbebindinginitsentiretyanddirectlyapplicableinallMemberStates.
DoneatBrussels,23December1977.
FortheCommission
fitienneDAVIGNON
MemberoftheCommission
ANNEX
ExplanatoryNotetoArticle1
ForthepurposesofArticle1(1)(b),thepercentagerulemustbeobservedbyreferringasregardsthe
addedvalueacquiredtotheprovisionscontainedinListsAandBreferredtoinArticle3ofthebasic
Regulation .WheretheproductsobtainedappearinListA,thepercentagerulethereforeconstitutesa
criterionadditionaltothatofchangeoftariffheadingforanynon-originating productused.