[pic] | COMMISSION OF THE EUROPEAN COMMUNITIES |

Brussels, 22.10.2007

COM(2007) 623 final

2007/0218 (AVC)

Proposal for a

COUNCIL DECISION

on the signing of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

Proposal for a

COUNCIL AND COMMISSION DECISION

on the conclusion of the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

(presented by the Commission)

EXPLANATORY MEMORANDUM

On 23 October 2006 the Council authorised the Commission to open negotiations, on behalf of the Community and its Member States, with the former Yugoslav Republic of Macedonia in order to conclude a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union.

Four negotiating rounds took place, on 27 October 2006, 27 November 2006, 29 March 2007 and 11 May 2007. The Protocol was initialled by the Commission and the Government of the former Yugoslav Republic of Macedonia by exchange of letters on 26 July and 13 September 2007. The text of the initialled protocol is attached.

The attached proposals are for (1) a Council decision on the signature of the protocol and (2) a Council and Commission decision on the conclusion of the protocol.

The Commission proposes that the Council:

- decides on the signature of the Protocol on behalf of the European Community and its Member States;

- concludes the protocol on behalf of the European Community and its Member States and gives its approval for conclusion by the European Atomic Energy Community.

Proposal for a

COUNCIL DECISION

on the signing of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

THE COUNCIL OF THE EUROPEAN UNION,

Having regard to the Treaty establishing the European Community, and in particular Article 310 in conjunction with the second sentence of Article 300 (2), first subparagraph thereof,

Having regard to the Act annexed to the Treaty of Accession and in particular Article 6 (2) thereof,

Having regard to the proposal from the Commission[?],

Whereas:

1. On 23 October 2006 the Council authorised the Commission to open negotiations, on behalf of the Community and its Member States, with the former Yugoslav Republic of Macedonia in order to conclude a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union,

2. These negotiations have been successfully accomplished and subject to its possible conclusion at a later date, the Protocol should be signed on behalf of the European Community and its Member States,

HAS DECIDED AS FOLLOWS:

Sole Article

The President of the Council is hereby authorised to designate the person(s) empowered to sign, on behalf of the European Community and its Member States, the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union, subject to a possible conclusion at a later stage.

The text of the Protocol is attached to this Decision.

Done at Brussels,

For the Council

The President

2007/0218 (AVC)

Proposal for a

COUNCIL AND COMMISSION DECISION

on the conclusion of the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

THE COUNCIL OF THE EUROPEAN UNION,

THE COMMISSION OF THE EUROPEAN COMMUNITIES,

Having regard to the Treaty establishing the European Community, and in particular Article 310 in conjunction with the second sentence of Article 300(2), first subparagraph, and the second subparagraph of Article 300(3) thereof,

Having regard to the Treaty establishing the European Atomic Energy Community, and in particular the second paragraph of Article 101 thereof,

Having regard to the Act of Accession annexed to the Treaty of Accession and in particular Article 6(2) thereof,

Having regard to the proposal from the Commission,[?]

Having regard to the assent of the European Parliament[?],

Having regard to the Council’s approval pursuant to Article 101 of the Treaty establishing the European Atomic Energy Community,

Whereas:

(1) The Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union, has been signed on behalf of the European Community and the Member States on XY in accordance with Council decision no XY.

(2) Pending its entry into force the Protocol has been applied on a provisional basis as from the date of accession.

(3) The Protocol should be concluded.

HAVE DECIDED AS FOLLOWS:

Article 1

The Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union is hereby approved on behalf of the European Community, the European Atomic Energy Community and the Member States.

The text of the Protocol is annexed to this Decision.

Article 2

The President of the Council shall, on behalf of the European Community and its Member States, deposit the instruments of approval provided for in Article 11 of the Protocol. The President of the Commission shall simultaneously deposit these instruments on behalf of the European Atomic Energy Community.

Done at Brussels,

For the Commission For the Council

The President The President

ANNEX

PROTOCOL

to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Republic of Bulgaria and Romania to the European Union

THE KINGDOM OF BELGIUM,

THE REPUBLIC OF BULGARIA,

THE CZECH REPUBLIC,

THE KINGDOM OF DENMARK,

THE FEDERAL REPUBLIC OF GERMANY,

THE REPUBLIC OF ESTONIA,

IRELAND,

THE HELLENIC REPUBLIC,

THE KINGDOM OF SPAIN,

THE FRENCH REPUBLIC,

THE ITALIAN REPUBLIC,

THE REPUBLIC OF CYPRUS,

THE REPUBLIC OF LATVIA,

THE REPUBLIC OF LITHUANIA,

THE GRAND DUCHY OF LUXEMBOURG,

THE REPUBLIC OF HUNGARY,

THE REPUBLIC OF MALTA,

THE KINGDOM OF THE NETHERLANDS,

THE REPUBLIC OF AUSTRIA,

THE REPUBLIC OF POLAND,

THE PORTUGUESE REPUBLIC,

ROMANIA,

THE REPUBLIC OF SLOVENIA,

THE SLOVAK REPUBLIC,

THE REPUBLIC OF FINLAND,

THE KINGDOM OF SWEDEN,

THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,

hereinafter referred to as the ‘Member States’ represented by the Council of the European Union, and

THE EUROPEAN COMMUNITY, THE EUROPEAN ATOMIC ENERGY COMMUNITY,

hereinafter referred to as ‘the Communities’ represented by the Council of the European Union and the European Commission,

of the one part, and

THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA,

of the other part,

Having regard to the accession of the Republic of Bulgaria and Romania (hereinafter referred to as ‘the new Member States’) to the European Union and thereby to the Community on 1 January 2007,

Whereas:

3. The Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, (hereinafter referred to as ‘the SAA’) was signed by exchange of letters in Luxemburg on 9 April 2001 and entered into force on 1 April 2004;

4. The Treaty concerning the accession of the Republic of Bulgaria and Romania to the European Union (hereinafter referred to as ‘the Treaty of Accession’) was signed in Luxembourg on 25 April 2005;

5. The Republic of Bulgaria and Romania acceded to the European Union on 1 January 2007;

6. Pursuant to Article 6(2) of the Act of Accession annexed to the Treaty of Accession the accession of the new Member States to the SAA shall be agreed by the conclusion of a protocol to the SAA;

7. Consultations pursuant to Article 35(3) of the SAA have taken place so as to ensure that account is taken of the mutual interests of the Community and the former Yugoslav Republic of Macedonia stated in this Agreement;

HAVE AGREED AS FOLLOWS:

Section I

CONTRACTING PARTIES

Article 1

The Republic of Bulgaria and Romania shall be Parties to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, signed by exchange of letters in Luxemburg on 9 April 2001 and shall respectively adopt and take note, in the same manner as the other Member States of the Community, of the texts of the Agreement, as well as of the Joint Declarations, and the Unilateral Declarations annexed to the Final Act signed on the same date.

ADJUSTMENTS TO THE TEXT OF THE SAA INCLUDING ITS ANNEXES AND PROTOCOLS

SECTION II

AGRICULTURAL PRODUCTS

Article 2

Agricultural Products sensu stricto

1. Annex IV(a) to the SAA shall be replaced by the text of Annex I to this Protocol.

2. Annex IV(b) to the SAA shall be replaced by the text of Annex II to this Protocol.

3. Annex IV(c) to the SAA shall be replaced by the text of Annex III to this Protocol.

4. Annex IV(d) to the SAA shall be replaced by the text of Annex IV to this Protocol.

Article 3

Fisheries products

1. Article 28(2) of the SAA shall be replaced by the following:

“2. The former Yugoslav Republic of Macedonia shall abolish all charges having an equivalent effect to a customs duty and abolish the customs duties applicable on imports of fish and fisheries products originating in the Community with the exception of products listed in Annex V(b) and Annex V(c) of the SAA, which shall lay down the tariff reductions for the products listed therein.”

2. The text of Annex V to this Protocol shall be added to the SAA as Annex V(c).

Article 4

Processed agricultural products

1. Annex II to Protocol 3 to the SAA shall be replaced by the text of Annex VI to this Protocol.

2. Annex III to Protocol 3 to the SAA shall be replaced by the text of Annex VII to this Protocol.

Article 5

Wine Agreement

Paragraph 1 and paragraph 3 of Annex I (Agreement between the European Community and the former Yugoslav Republic of Macedonia on reciprocal preferential trade concessions for certain wines, referred to in Article 27(4) of the SAA) to the Additional Protocol adjusting the trade aspects of the SAA, to take account of the outcome of the negotiations between the parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks, shall be replaced by the text of Annex VIII to this Protocol.

SECTION III

RULES OF ORIGIN

Article 6

Protocol 4 to the SAA shall be replaced by the text of Annex IX to this Protocol.

TRANSITIONAL PROVISIONS

SECTION IV

Article 7

WTO

The former Yugoslav Republic of Macedonia undertakes that it shall not make any claim, request or referral nor modify or withdraw any concession pursuant to GATT 1994 Articles XXIV.6 and XXVIII in relation to this enlargement of the Community.

Article 8

Proof of origin and administrative cooperation

1. Proofs of origin properly issued by either the former Yugoslav Republic of Macedonia or a new Member State in the framework of preferential agreements or autonomous arrangements applied between them shall be accepted in the respective countries, provided that:

(a) the acquisition of such origin confers preferential tariff treatment on the basis of the preferential tariff measures contained in the SAA;

(b) the proof of origin and the transport documents were issued no later than the day before the date of accession;

(c) the proof of origin is submitted to the customs authorities within the period of four months from the date of accession.

Where goods were declared for importation in either the former Yugoslav Republic of Macedonia or a new Member State, prior to the date of accession, under preferential agreements or autonomous arrangements applied between the former Yugoslav Republic of Macedonia and that new Member State at that time, proof of origin issued retrospectively under those agreements or arrangements may also be accepted provided that it is submitted to the customs authorities within the period of four months from the date of accession.

2. The former Yugoslav Republic of Macedonia and the new Member States are authorised to retain the authorisations with which the status of “approved exporters” has been granted in the framework of preferential agreements or autonomous arrangements applied between them, provided that:

(a) such a provision is also provided for in the agreement concluded prior to the date of accession between the former Yugoslav Republic of Macedonia and the Community; and

(b) the approved exporters apply the rules of origin in force under that agreement.

These authorisations shall be replaced, no later than one year after the date of accession, by new authorisations issued under the conditions of the SAA.

3. Requests for subsequent verification of proof of origin issued under the preferential agreements or autonomous arrangements referred to in paragraphs 1 and 2 above shall be accepted by the competent customs authorities of either the former Yugoslav Republic of Macedonia or the Member States for a period of three years after the issue of the proof of origin concerned and may be made by those authorities for a period of three years after acceptance of the proof of origin submitted to those authorities in support of an import declaration.

Article 9

Goods in transit

1. The provisions of the SAA may be applied to goods exported from either the former Yugoslav Republic of Macedonia to one of the new Member States or from one of the new Member States to the former Yugoslav Republic of Macedonia, which comply with the provisions of Protocol 4 to the SAA and that on the date of accession are either en route or in temporary storage, in a customs warehouse or in a free zone in the former Yugoslav Republic of Macedonia or in that new Member State.

2. Preferential treatment may be granted in such cases, subject to the submission to the customs authorities of the importing country, within four months from the date of accession, of a proof of origin issued retrospectively by the customs authorities of the exporting country.

GENERAL AND FINAL PROVISIONS

SECTION V

Article 10

This Protocol and the annexes thereto shall form an integral part of the SAA.

Article 11

1. This Protocol shall be approved by the Community, through the Council of the European Union on behalf of the Member States, and by the former Yugoslav Republic of Macedonia in accordance with their own procedures.

2. The Parties shall notify each other of the completion of the corresponding procedures referred to in the preceding paragraph. The instruments of approval shall be deposited with the General Secretariat of the Council of the European Union.

Article 12

1. This Protocol shall enter into force on the first day of the first month following the date of the deposit of the last instrument of approval.

2. This Protocol shall apply with effect from 1 January 2007.

Article 13

This Protocol is drawn up in duplicate in each of the official languages of the Parties, each of these texts being equally authentic.

Article 14

The text of the SAA, including the Annexes and Protocols which form an integral part thereof, and the Final Act together with the declarations annexed thereto shall be drawn up in Bulgarian and Romanian languages, and these texts shall be authentic in the same way as the original texts. The Stabilisation and Association Council shall approve these texts.

ANNEX I

"ANNEX IV(a)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY (ZERO-DUTY TARIFF)

(referred to in Article 27(3)(a))

0105 19 20 | 0404 | 1003 00 90 10 | 1209 30 | 2104 20 00 10 | 2309 90 91 |

0105 94 | 0408 | 1006 10 10 | 1209 91 | 2302 | 2309 90 95 |

0105 99 10 | 0410 | 1007 | 1209 99 | 2307 | 2309 90 99 10 |

0106 90 00 50 | 0601 | 1008 | 1211 | 2308 | 2401 |

0206 10 | 0602 10 | 1103 11 | 1212 | 2309 90 10 | 4301 |

0206 21 | 0602 20 | 1103 13 10 | 1501 | 2309 90 20 |

0206 22 | 0602 30 | 1103 13 90 10 | 1503 | 2309 90 31 |

0206 30 | 0602 40 | 1103 19 40 | 1517 90 99 | 2309 90 33 |

0206 41 | 0703 10 19 10 | 1105 | 1701 12 | 2309 90 35 |

0206 49 | 0703 10 19 30 | 1108 | 1702 11 | 2309 90 39 |

0206 80 | 0703 90 00 10 | 1202 | 1702 19 | 2309 90 41 |

0206 90 | 0802 11 | 1209 22 | 1702 20 | 2309 90 43 |

0208 | 0802 12 | 1209 23 | 1702 30 | 2309 90 49 |

0210 91 | 0904 11 | 1209 24 | 1702 40 | 2309 90 51 |

0210 92 | 0904 12 | 1209 25 | 1702 60 | 2309 90 53 |

0210 93 | 1001 10 00 10 | 1209 29 | 1703 | 2309 90 59 |

0210 99 | 1002 | 2005 10 00 10 | 2309 90 70 |

ex 0713 20 00 | Chick peas (garbanzos) – seed |

ex 0713 31 00 | Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek – seed |

ex 0713 32 00 | Small red (Adzuki) beans (Phaseolus or Vigna angularis) – seed |

ex 0713 39 00 | Other beans for sowing |

ex 0713 50 00 | Broad beans (Vicia faba var.major) and horse beans (Vicia faba var equine, Vicia faba var. minor) - seed |

"

ANNEX II

"ANNEX IV(b)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS

originating in the Community (zero-duty tariff within tariff quotas)

(referred to in Article 27(3)(b))

CN code [?] | Description | 2007 | 2008 | 2009 | 2010 | 2011 and beyond |

0201 0202 | Meat of bovine animals, fresh, chilled or frozen | 300 | 50 |

0203 | Meat of swine, fresh, chilled or frozen | 2000 | 70 |

0203 | Meat of swine, fresh, chilled or frozen | 200 | 50 |

0406 | Cheese and curd | 600 | 70 |

0701 90 | Potatoes, fresh or chilled | 100 | 50 |

1209 21 | Lucerne (alfalfa) seed | 15 | 50 |

"

ANNEX IV

"ANNEX IV(d)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY (PROGRESSIVE TARIFF REDUCTION DURING THE TRANSITION PERIOD, ZERO-DUTY TARIFF FROM 1 JANUARY 2011)

(referred to in Article 27(3)(d))

0102 90 21 00 | 0405 20 90 00 | 0712 90 90 00 | 1102 |

0102 90 29 00 | 0405 90 | 0802 21 00 00 | 1103 13 90 90 |

0102 90 41 00 | 0602 90 30 00 | 0802 22 00 00 | 1103 19 10 00 |

0102 90 49 00 | 0602 90 41 00 | 0802 31 00 00 | 1103 19 30 00 |

0102 90 51 00 | 0602 90 45 00 | 0802 32 00 00 | 1103 19 50 00 |

0102 90 59 00 | 0602 90 49 00 | 0802 40 00 00 | 1103 19 90 00 |

0102 90 61 00 | 0602 90 51 00 | 0802 50 00 00 | 1103 20 |

0102 90 69 00 | 0602 90 59 00 | 0802 60 00 00 | 1104 |

0102 90 71 00 | 0602 90 70 00 | 0802 90 20 00 | 1106 10 00 00 |

0102 90 79 00 | 0602 90 91 00 | 0802 90 50 00 | 1106 30 |

0102 90 90 00 | 0602 90 99 00 | 0802 90 85 00 | 1107 |

0105 11 19 00 | 0603 | 0803 00 | 1209 21 00 00 |

0105 11 99 00 | 0604 | 0804 | 1509 |

0105 12 00 00 | 0709 90 60 00 | 0805 90 00 00 | 1510 00 |

0105 19 90 00 | 0710 80 10 00 | 0810 20 | 1514 99 |

0105 99 20 00 | 0710 80 80 00 | 0810 40 | 1603 00 |

0105 99 30 00 | 0710 80 85 00 | 0810 50 00 00 | 1701 91 00 00 |

0105 99 50 00 | 0711 20 | 0810 60 00 00 | 1701 99 90 00 |

0201 10 00 00 | 0712 20 00 00 | 0810 90 | 2007 |

0201 20 | 0712 31 00 00 | 0811 | 2309 |

0201 30 00 00 | 0712 32 00 00 | 0812 |

0202 10 00 00 | 0712 33 00 00 | 0813 |

0202 20 | 0712 39 00 00 | 0901 |

0202 30 | 0712 90 05 00 | 0902 |

0209 00 30 00 | 0712 90 19 00 | 1003 00 90 20 |

0209 00 90 00 | 0712 90 30 00 | 1003 00 90 90 |

0210 20 | 0712 90 50 00 | 1004 00 00 90 |

"

ANNEX V

“ANNEX V(c)

IMPORTS INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA OF FISH AND FISHERIES PRODUCTS ORIGINATING IN THE COMMUNITY (ZERO-DUTY TARIFF WITHIN TARIFF QUOTAS) [?]

(referred to in Article 28(2))

CN Code [?] | Description | Annual Duty free Quota |

0301 93 00 | Carp live | 75 tons |

“

ANNEX VI

"ANNEX II

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA [?]

CN code [?] | Description | Rate of duty (%) |

2007 | 2008 | 2009 | 2010 | 2011 and after |

-1 | -2 | -3 | -4 | -5 | -6 | -7 |

0403 | Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa: |

0403 10 | - Yoghurt: |

-- Flavoured or containing added fruit, nuts or cocoa: |

--- In powder, granules or other solid forms, of a milk fat content, by weight: |

0403 10 51 00 | ---- Not exceeding 1,5% | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

0403 10 53 00 | ---- Exceeding 1,5% but not exceeding 27% | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

0403 10 59 00 | ---- Exceeding 27% | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

--- Other, of a milk fat content, by weight: |

0403 10 91 00 | ---- Not exceeding 3% | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

0403 10 93 00 | ---- Exceeding 3% but not exceeding 6% | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

0403 10 99 00 | ---- Exceeding 6% | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

0403 90 | - Other: |

-- Flavoured or containing added fruit, nuts or cocoa: |

--- In powder, granules or other solid forms, of a milkfat content, by weight: |

0403 90 71 00 | ---- Not exceeding 1,5% | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

0403 90 73 00 | ---- Exceeding 1,5% but not exceeding 27% | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

0403 90 79 00 | ---- Exceeding 27% | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

--- Other, of a milkfat content, by weight: |

0403 90 91 00 | ---- Not exceeding 3% | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

0403 90 93 00 | ---- Exceeding 3% but not exceeding 6% | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

0403 90 99 00 | ---- Exceeding 6% | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

0405 | Butter and other fats and oils derived from milk; dairy spreads: |

0405 20 | - Dairy spreads: |

0405 20 10 00 | -- Of a fat content, by weight, of 39% or more but less than 60% | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

0405 20 30 00 | -- Of a fat content, by weight, of 60% or more but not exceeding 75% | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

0501 00 00 00 | Human hair, unworked, whether or not washed or scoured; waste of human hair | 0 | 0 | 0 | 0 | 0 |

0502 | Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair | 0 | 0 | 0 | 0 | 0 |

0505 | Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers | 0 | 0 | 0 | 0 | 0 |

0506 | Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products | 0 | 0 | 0 | 0 | 0 |

0507 | Ivory, tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products | 0 | 0 | 0 | 0 | 0 |

0508 00 00 00 | Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof | 0 | 0 | 0 | 0 | 0 |

0510 00 00 00 | Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh chilled, frozen or otherwise provisionally preserved: | 0 | 0 | 0 | 0 | 0 |

0511 | Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption: |

- Other: |

0511 99 | -- Other: |

--- Natural sponges of animal origin: |

0511 99 31 00 | ---- Raw | 0 | 0 | 0 | 0 | 0 |

0511 99 39 00 | ---- Other | 0 | 0 | 0 | 0 | 0 |

0511 99 85 | --- Other: | 0 | 0 | 0 | 0 | 0 |

0710 | Vegetables (uncooked or cooked by steaming or boiling in water), frozen: |

0710 40 00 00 | - Sweetcorn | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

0711 | Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption: |

0711 90 | - Other vegetables; mixtures of vegetables: |

-- Vegetables |

0711 90 30 00 | --- Sweetcorn | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

0903 00 00 00 | Maté | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

1212 | Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included: |

1212 20 00 00 | - Seaweeds and other algae | 0 | 0 | 0 | 0 | 0 |

1302 | Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: |

- Vegetable saps and extracts: |

1302 12 00 00 | -- Of liquorice | 0 | 0 | 0 | 0 | 0 |

1302 13 00 00 | -- Of hops | 0 | 0 | 0 | 0 | 0 |

1302 19 | -- Other: |

1302 19 80 | --- Other: | 0 | 0 | 0 | 0 | 0 |

1302 20 | - Pectic substances, pectinates and pectates | 0 | 0 | 0 | 0 | 0 |

- Mucilages and thickeners, whether or not modified, derived from vegetable products: |

1302 31 00 00 | -- Agar-agar | 0 | 0 | 0 | 0 | 0 |

1302 32 | -- Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds: |

1302 32 10 00 | --- Of locust beans or locust bean seeds | 0 | 0 | 0 | 0 | 0 |

1401 | Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark) | 0 | 0 | 0 | 0 | 0 |

1404 | Vegetable products not elsewhere specified or included | 0 | 0 | 0 | 0 | 0 |

1505 00 | Wool grease and fatty substances derived therefrom (including lanolin) | 0 | 0 | 0 | 0 | 0 |

1506 00 00 00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | 0 | 0 | 0 | 0 | 0 |

1515 | Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: |

1515 90 | - Other: |

1515 90 11 | -- Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions: | 0 | 0 | 0 | 0 | 0 |

1516 | Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared: |

1516 20 | - Vegetable fats and oils and their fractions: |

1516 20 10 00 | -- Hydrogenated castor oil, so called "opal-wax" | 0 | 0 | 0 | 0 | 0 |

1517 | Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516: |

1517 10 | - Margarine, excluding liquid margarine: |

1517 10 10 00 | -- Containing, by weight, more than 10% but not more than 15% of milk fats | MFN | MFN | MFN | MFN | MFN |

1517 90 | - Other: |

1517 90 10 00 | -- Containing, by weight, more than 10% but not more than 15% of milk fats | MFN | MFN | MFN | MFN | MFN |

-- Other: |

1517 90 93 00 | --- Edible mixtures or preparations of a kind used as mould release preparations | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

1518 00 | Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included | 0 | 0 | 0 | 0 | 0 |

1520 00 00 00 | Glycerol, crude; glycerol waters and glycerol lyes | 0 | 0 | 0 | 0 | 0 |

1521 | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured | 0 | 0 | 0 | 0 | 0 |

1522 00 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes: |

1522 00 10 00 | - Degras | 0 | 0 | 0 | 0 | 0 |

1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: |

1702 50 00 00 | - Chemically pure fructose | 0 | 0 | 0 | 0 | 0 |

1702 90 | - Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose: |

1702 90 10 00 | -- Chemically pure maltose | MFN | MFN | MFN | MFN | MFN |

1704 | Sugar confectionery (including white chocolate), not containing cocoa: | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

1803 | Cocoa paste, whether or not defatted | 0 | 0 | 0 | 0 | 0 |

1804 00 00 00 | Cocoa butter, fat and oil | 0 | 0 | 0 | 0 | 0 |

1805 00 00 00 | Cocoa powder, not containing added sugar or other sweetening matter | 0 | 0 | 0 | 0 | 0 |

1806 | Chocolate and other food preparations containing cocoa: |

1806 10 | - Cocoa powder, containing added sugar or other sweetening matter | 35% of MFN | 25% of MFN | 15% of MFN | 5% of MFN | 0 |

1806 20 | - Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

- Other, in blocks, slabs or bars: |

1806 31 00 00 | -- Filled | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

1806 32 | -- Not filled | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

1806 90 | - Other | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: |

1901 10 00 00 | - Preparations for infant use, put up for retail sale | 0 | 0 | 0 | 0 | 0 |

1901 20 00 00 | - Mixes and doughs for the preparation of bakers' wares of heading 1905 | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

1901 90 | - Other | 0 | 0 | 0 | 0 | 0 |

1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: |

- Uncooked pasta, not stuffed or otherwise prepared: |

1902 11 00 00 | -- Containing eggs | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

1902 19 | -- Other | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

1902 20 | - Stuffed pasta, whether or not cooked or otherwise prepared: |

-- Other: |

1902 20 91 00 | --- Cooked | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

1902 20 99 00 | --- Other | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

1902 30 | - Other pasta | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

1902 40 | - Couscous | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

1903 00 00 00 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms | 0 | 0 | 0 | 0 | 0 |

1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included: | MFN | MFN | MFN | MFN | MFN |

1905 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

2001 | Vegetables, fruits, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: |

2001 90 | - Other: |

2001 90 30 00 | -- Sweet corn (Zea mays var. saccharata) | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2001 90 40 00 | -- Yams, sweet potatoes and similar edible parts of plants containing 5% or more by weight of starch | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2001 90 60 00 | -- Palm hearts | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006: |

2004 10 | - Potatoes: |

-- Other: |

2004 10 91 00 | --- In the form of flour, meal or flakes | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2004 90 | - Other vegetables and mixtures of vegetables: |

2004 90 10 00 | -- Sweet corn (Zea mays var. saccharata) | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: |

2005 20 | - Potatoes: |

2005 20 10 00 | -- In the form of flour, meal or flakes | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2005 80 00 00 | - Sweet corn (Zea mays var. saccharata) | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: |

- Nuts, groundnuts and other seeds, whether or not mixed together: |

2008 11 | -- Groundnuts: |

2008 11 10 00 | --- Peanut butter | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

- Other, including mixtures other than those of subheading 2008 19: |

2008 91 00 00 | -- Palm hearts | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2008 99 | -- Other: |

--- Not containing added spirit: |

---- Not containing added sugar: |

2008 99 85 00 | ----- Maize (corn), other than sweet corn (Zea mays var. saccharata) | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2008 99 91 00 | ----- Yams, sweet potatoes and similar edible parts of plants, containing 5% or more by weight of starch | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2101 | Extracts, essences and concentrates, of coffee, tea or maté‚ and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2102 | Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders: | MFN | MFN | MFN | MFN | MFN |

2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: |

2103 10 00 00 | - Soya sauce | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2103 20 00 00 | - Tomato ketchup and other tomato sauces | MFN | MFN | MFN | MFN | MFN |

2103 30 | - Mustard flour and meal and prepared mustard | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2103 90 | -- Other: |

2103 90 10 00 | -- Mango chutney, liquid | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2103 90 30 00 | -- Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2% vol containing from 1,5 to 6% by weight of gentian, spices and various ingredients and from 4 to 10% of sugar, in containers holding 0,5 litre or less | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2103 90 90 | -- Other: |

2103 90 90 10 | --- Combined herbs pepper based | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2103 90 90 50 | --- Mayonnaise | MFN | MFN | MFN | MFN | MFN |

2103 90 90 90 | --- Other | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2104 | Soups and broths and preparations therefor; homogenised composite food preparations: |

2104 10 | - Soups and broths and preparations therefor | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

2104 20 00 | - Homogenised composite food preparations: |

2104 20 00 10 | -- Children food in packaging net weighing up to 250 g. | 0 | 0 | 0 | 0 | 0 |

2104 20 00 90 | -- Diet food in packaging net weighing up to 250 g. | 0 | 0 | 0 | 0 | 0 |

2105 00 | Ice cream and other edible ice, whether or not containing cocoa | 35% of MFN | 25% of MFN | 15% of MFN | 5% of MFN | 0 |

2106 | Food preparations not elsewhere specified or included: |

2106 10 | - Protein concentrates and textured protein substances | 0 | 0 | 0 | 0 | 0 |

2106 90 | - Other: |

2106 90 20 00 | -- Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages | 35% of MFN | 25% of MFN | 15% of MFN | 5% of MFN | 0 |

-- Other: |

2106 90 92 00 | --- Containing no milk fats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5% milk fat, 5% sucrose or isoglucose, 5% glucose or starch | 0 | 0 | 0 | 0 | 0 |

2106 90 98 | --- Other: | 0 | 0 | 0 | 0 | 0 |

2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN | 50% of MFN |

2203 00 | Beer made from malt | 0 | 0 | 0 | 0 | 0 |

2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: | 0 | 0 | 0 | 0 | 0 |

2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength | 80% of MFN | 70% of MFN | 60% of MFN | 50% of MFN | 0 |

2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages | 0 | 0 | 0 | 0 | 0 |

2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | 70% of MFN | 70% of MFN | 70% of MFN | 70% of MFN | 70% of MFN |

2403 | Other manufactured tobacco and manufactured tobacco substitutes; "homogenized" or "reconstituted" tobacco; tobacco extracts and essences | MFN | MFN | MFN | MFN | MFN |

2905 | Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives: |

- Other polyhydric alcohols: |

2905 43 00 00 | -- Mannitol | 0 | 0 | 0 | 0 | 0 |

2905 44 | -- D-glucitol (sorbitol) | 0 | 0 | 0 | 0 | 0 |

2905 45 00 00 | -- Glycerol | 0 | 0 | 0 | 0 | 0 |

3301 | Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by- products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: |

3301 90 | - Other: |

3301 90 10 00 | -- Terpenic by-products of the deterpenation of essential oils | 0 | 0 | 0 | 0 | 0 |

-- Extracted oleoresins: |

3301 90 21 00 | --- Of liquorice and hops | 0 | 0 | 0 | 0 | 0 |

3301 90 30 00 | --- Other | 0 | 0 | 0 | 0 | 0 |

3302 | Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: |

3302 10 | - Of a kind used in the food or drink industries: |

-- Of the type used in the drink industries: |

--- Preparations containing all flavouring agents characterising a beverage: |

3302 10 10 00 | ---- Of an actual alcoholic strength by volume exceeding 0,5% | 0 | 0 | 0 | 0 | 0 |

---- Other: |

3302 10 21 00 | ----- Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less than 1,5% milkfat, 5% sucrose or isoglucose, 5% glucose or starch | 0 | 0 | 0 | 0 | 0 |

3302 10 29 00 | ----- Other | 0 | 0 | 0 | 0 | 0 |

3501 | Casein, caseinates and other casein derivates; casein glues: |

3501 10 | - Casein | 0 | 0 | 0 | 0 | 0 |

3501 90 | - Other: |

3501 90 90 00 | -- Other | 0 | 0 | 0 | 0 | 0 |

3505 | Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches: |

3505 10 | - Dextrins and other modified starches: |

3505 10 10 00 | -- Dextrins | 0 | 0 | 0 | 0 | 0 |

-- Other modified starches: |

3505 10 90 00 | --- Other | 0 | 0 | 0 | 0 | 0 |

3505 20 | - Glues | 0 | 0 | 0 | 0 | 0 |

3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: |

3809 10 | - With a basis of amylaceouos substances | 0 | 0 | 0 | 0 | 0 |

3823 | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols | 0 | 0 | 0 | 0 | 0 |

3824 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: |

3824 60 | - Sorbitol other than that of subheading 2905 44 | 0 | 0 | 0 | 0 | 0 |

"

ANNEX VII

"ANNEX III

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE

Former Yugoslav Republic of Macedonia (zero-duty tariff within tariff quotas) [?]

CN Code [?] | Description | Annual Duty free Quota |

1517 10 | Margarine, excluding liquid margarine | 100 tons |

1704 90 | Sugar Confectionery (including white chocolate), not containing cocoa, other than Chewing gum, whether or not sugar-coated | 265 tons |

1806 | Chocolate and other food preparations containing cocoa | 350 tons |

1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | 100 tons |

1905 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | 430 tons |

1905 31 1905 32 | Sweet biscuits Waffles and Wafers | 330 tons |

1905 90 | Other | 150 tons |

2101 11 2101 12 | Extracts, essences and concentrates Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | 5 tons |

2103 30 90 | Prepared mustard | 200 tons |

2105 | Ice cream and other edible ice, whether or not containing cocoa | 50 tons |

DUTIES APPLICABLE TO GOODS ORIGINATING IN THE COMMUNITY ON IMPORT INTO THE

former yugoslav Republic of Macedonia (Concessions within Tariff quotas)[?]

CN Code [?] | Description | Annual quantity (tons) | Applicable duty within Tariff Quotas (%) |

2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow | 150 | 12 |

"

ANNEX VIII

“1. Imports into the Community of the following products originating in the former Yugoslav Republic of Macedonia shall be subject to the concessions set out below:

CN code | Description | Applicable duty | Year 2007 quantities (hl) | Yearly adjustments as of 2008 (hl) | Special provisions |

ex 2204 10 ex 2204 21 | Quality sparkling wine Wine of fresh grapes | Exemption | 49 000 | + 6 000 | (1) |

ex 2204 29 | Wine of fresh grapes | Exemption | 350 000 | - 6000 | (1) |

(1) Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transferring quantities above 6000 hl from the quota applying to position ex 2204 29 to the quota applying to positions ex 2204 10 and ex 2204 21.”

“

***

“3. Imports into the former Yugoslav Republic of Macedonia of the following products originating in the Community shall be subject to the concessions set out below:

CN code | Description | Applicable duty | Year 2007 quantities (hl) | Yearly adjustments as of 2008 (hl) | Special provisions |

ex 2204 10 ex 2204 21 | Quality sparkling wine Wine of fresh grapes | Exemption | 12 000 | + 300 |

“

ANNEX IX

“PROTOCOL 4

CONCERNING THE DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS" AND METHODS OF ADMINISTRATIVE CO-OPERATION FOR THE APPLICATION OF THE PROVISIONS OF THIS AGREEMENT BETWEEN THE COMMUNITY AND THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA

TABLE OF CONTENTS

TITLE I GENERAL PROVISIONS

Article 1 Definitions

TITLE II DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

Article 2 General requirements

Article 3 Cumulation in the Community

Article 4 Cumulation in the former Yugoslav Republic of Macedonia

Article 5 Wholly obtained products

Article 6 Sufficiently worked or processed products

Article 7 Insufficient working or processing

Article 8 Unit of qualification

Article 9 Accessories, spare parts and tools

Article 10 Sets

Article 11 Neutral elements

TITLE III TERRITORIAL REQUIREMENTS

Article 12 Principle of territoriality

Article 13 Direct transport

Article 14 Exhibitions

TITLE IV DRAWBACK OR EXEMPTION

Article 15 Prohibition of drawback of, or exemption from, customs duties

TITLE V PROOF OF ORIGIN

Article 16 General requirements

Article 17 Procedure for the issue of a movement certificate EUR.1

Article 18 Movement certificates EUR.1 issued retrospectively

Article 19 Issue of a duplicate movement certificate EUR.1

Article 20 Issue of movement certificates EUR.1 on the basis of a proof of originissued or made out previously

Article 21 Accounting segregation

Article 22 Conditions for making out an invoice declaration

Article 23 Approved exporter

Article 24 Validity of proof of origin

Article 25 Submission of proof of origin

Article 26 Importation by instalments

Article 27 Exemptions from proof of origin

Article 28 Supporting documents

Article 29 Preservation of proof of origin and supporting documents

Article 30 Discrepancies and formal errors

Article 31 Amounts expressed in euro

TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION

Article 32 Mutual assistance

Article 33 Verification of proofs of origin

Article 34 Dispute settlement

Article 35 Penalties

Article 36 Free zones

TITLE VII CEUTA AND MELILLA

Article 37 Application of the Protocol

Article 38 Special conditions

TITLE VIII FINAL PROVISIONS

Article 39 Amendments to the Protocol

List of Annexes

Annex I: Introductory notes to the list in Annex II

Annex II: List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status

Annex III: Specimens of movement certificate EUR.1 and application for a movement certificate EUR.1

Annex IV: Text of the invoice declaration

Annex V: Products excluded from the cumulation provided for in Article 3 and Article 4

Joint Declarations

Joint declaration concerning the Principality of Andorra

Joint declaration concerning the Republic of San Marino

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

For the purposes of this Protocol:

(a) "manufacture" means any kind of working or processing including assembly or specific operations;

(b) "material" means any ingredient, raw material, component or part, etc., used in the manufacture of the product;

(c) "product" means the product being manufactured, even if it is intended for later use in another manufacturing operation;

(d) "goods" means both materials and products;

(e) "customs value" means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);

(f) "ex-works price" means the price paid for the product ex works to the manufacturer in the Community or in the former Yugoslav Republic of Macedonia in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;

(g) "value of materials" means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the former Yugoslav Republic of Macedonia ;

(h) "value of originating materials" means the value of such materials as defined in (g) applied mutatis mutandis ;

(i) "value added" shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries referred to in Articles 3 and 4 or, where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the former Yugoslav Republic of Macedonia;

(j) "chapters" and "headings" mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as "the Harmonized System" or "HS";

(k) "classified" refers to the classification of a product or material under a particular heading;

(l) "consignment" means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;

(m) "territories" includes territorial waters.

TITLE II

DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"

Article 2

General requirements

1. For the purpose of implementing this Agreement, the following products shall be considered as originating in the Community:

(a) products wholly obtained in the Community within the meaning of Article 5;

(b) products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 6;

2. For the purpose of implementing this Agreement, the following products shall be considered as originating in the former Yugoslav Republic of Macedonia :

(a) products wholly obtained in the former Yugoslav Republic of Macedonia within the meaning of Article 5;

(b) products obtained in the former Yugoslav Republic of Macedonia incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the former Yugoslav Republic of Macedonia within the meaning of Article 6.

Article 3

Cumulation in the Community

1. Without prejudice to the provisions of Article 2 (1), products shall be considered as originating in the Community if such products are obtained there, incorporating materials originating in the former Yugoslav Republic of Macedonia, in the Community, in any country or territory participating in the European Union's Stabilisation and Association process[?] or incorporating the materials originating in Turkey to which the Decision n°1/95 of the EC-Turkey Association Council of 22 December 1995[?] applies provided that the working or processing carried out in the Community goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.

2. Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in the Community.

3. Products, originating in one of the countries or territories referred to in paragraph 1, which do not undergo any working or processing in the Community, retain their origin if exported into one of these countries or territories.

4. The cumulation provided for in this Article may be applied only provided that:

(a) a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) is applicable between the countries or territories involved in the acquisition of the originating status and the country of destination;

(b) materials and products have acquired originating status by the application of rules of origin identical to those given in this Protocol;

and

(c) notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in the former Yugoslav Republic of Macedonia according to its own procedures.

The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official Journal of the European Union (C series).

The Community shall provide the former Yugoslav Republic of Macedonia, through the Commission of the European Communities, with details of the Agreements and their corresponding rules of origin, which are applied with the other countries or territories referred to in paragraph 1.

The products in Annex V shall be excluded from the cumulation provided for in this Article.

Article 4

Cumulation in the former Yugoslav Republic of Macedonia

1. Without prejudice to the provisions of Article 2(2), products shall be considered as originating in the former Yugoslav Republic of Macedonia if such products are obtained there, incorporating materials originating in the Community, the former Yugoslav Republic of Macedonia, or in any country or territory participating in the European Union's Stabilisation and Association Process[?] or incorporating the materials originating in Turkey to which the Decision n°1/95 of the EC-Turkey Association Council of 22 December 1995[?] applies, provided that the working or processing carried out in the former Yugoslav Republic of Macedonia goes beyond the operations referred to in Article 7. It shall not be necessary that such materials have undergone sufficient working or processing.

2. Where the working or processing carried out in the former Yugoslav Republic of Macedonia does not go beyond the operations referred to in Article 7, the product obtained shall be considered as originating in the former Yugoslav Republic of Macedonia only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in the former Yugoslav Republic of Macedonia .

3. Products, originating in one of the countries or territories referred to in paragraph 1, which do not undergo any working or processing in the former Yugoslav Republic of Macedonia, retain their origin if exported into one of these countries or territories.

4. The cumulation provided for in this Article may be applied only provided that:

(a) a preferential trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) is applicable between the countries or territories involved in the acquisition of the originating status and the country of destination;

(b) materials and products have acquired originating status by the application of rules of origin identical to those given in this Protocol;

and

(c) notices indicating the fulfilment of the necessary requirements to apply cumulation have been published in the Official Journal of the European Union (C series) and in the former Yugoslav Republic of Macedonia according to its own procedures.

The cumulation provided for in this Article shall apply from the date indicated in the notice published in the Official Journal of the European Union (C series).

the former Yugoslav Republic of Macedonia shall provide the Community, through the Commission of the European Communities with details of the Agreements, including their dates of entry into force, and their corresponding rules of origin, which are applied with the other countries or territories referred to in paragraph 1.

The products in Annex V shall be excluded from the cumulation provided for in this Article.

Article 5

Wholly obtained products

1. The following shall be considered as wholly obtained in the Community or in the former Yugoslav Republic of Macedonia:

(a) mineral products extracted from their soil or from their seabed;

(b) vegetable products harvested there;

(c) live animals born and raised there;

(d) products from live animals raised there;

(e) products obtained by hunting or fishing conducted there;

(f) products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of the former Yugoslav Republic of Macedonia by their vessels;

(g) products made aboard their factory ships exclusively from products referred to in (f);

(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;

(i) waste and scrap resulting from manufacturing operations conducted there;

(j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;

(k) goods produced there exclusively from the products specified in (a) to (j).

2. The terms "their vessels" and "their factory ships" in paragraph 1(f) and (g) shall apply only to vessels and factory ships:

(a) which are registered or recorded in a Member State of the Community or in the former Yugoslav Republic of Macedonia;

(b) which sail under the flag of a Member State of the Community or of the former Yugoslav Republic of Macedonia;

(c) which are owned to an extent of at least 50 per cent by nationals of a Member State of the Community or of the former Yugoslav Republic of Macedonia, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of a Member State of the Community or of the former Yugoslav Republic of Macedonia and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;

(d) of which the master and officers are nationals of a Member State of the Community or of the former Yugoslav Republic of Macedonia;

and

(e) of which at least 75 per cent of the crew are nationals of a Member State of the Community or of the former Yugoslav Republic of Macedonia.

Article 6

Sufficiently worked or processed products

1. For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.

The conditions referred to above indicate, for all products covered by the Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.

2. Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:

(a) their total value does not exceed 10 per cent of the ex-works price of the product;

(b) any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.

This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonized System.

3. Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.

Article 7

Insufficient working or processing

1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:

(a) preserving operations to ensure that the products remain in good condition during transport and storage;

(b) breaking-up and assembly of packages;

(c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;

(d) ironing or pressing of textiles;

(e) simple painting and polishing operations;

(f) husking, partial or total bleaching, polishing, and glazing of cereals and rice;

(g) operations to colour sugar or form sugar lumps;

(h) peeling, stoning and shelling, of fruits, nuts and vegetables;

(i) sharpening, simple grinding or simple cutting;

(j) sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);

(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;

(l) affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;

(m) simple mixing of products, whether or not of different kinds; mixing of sugar with any other material;

(n) simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;

(o) a combination of two or more operations specified in (a) to (n);

(p) slaughter of animals.

2. All operations carried out either in the Community or in the former Yugoslav Republic of Macedonia on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.

Article 8

Unit of qualification

1. The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.

It follows that:

(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;

(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.

2. Where, under General Rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 9

Accessories, spare parts and tools

Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.

Article 10

Sets

Sets, as defined in General Rule 3 of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.

Article 11

Neutral elements

In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:

(a) energy and fuel;

(b) plant and equipment;

(c) machines and tools;

(d) goods which do not enter and which are not intended to enter into the final composition of the product.

TITLE III

TERRITORIAL REQUIREMENTS

Article 12

Principle of territoriality

1. Except as provided for in Articles 3 and 4 and paragraph 3 of this Article, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the Community or in the former Yugoslav Republic of Macedonia.

2. Except as provided for in Articles 3 and 4, where originating goods exported from the Community or from the former Yugoslav Republic of Macedonia to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a) the returning goods are the same as those exported;

and

(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.

3. The acquisition of originating status in accordance with the conditions set out in Title II shall not be affected by working or processing done outside the Community or the former Yugoslav Republic of Macedonia on materials exported from the Community or from the former Yugoslav Republic of Macedonia and subsequently re-imported there, provided:

(a) the said materials are wholly obtained in the Community or in the former Yugoslav Republic of Macedonia or have undergone working or processing beyond the operations referred to in Article 7 prior to being exported;

and

(b) it can be demonstrated to the satisfaction of the customs authorities that:

i)the re-imported goods have been obtained by working or processing the exported materials;

and

ii) the total added value acquired outside the Community or the former Yugoslav Republic of Macedonia by applying the provisions of this Article does not exceed 10 per cent of the ex-works price of the end product for which originating status is claimed.

4. For the purposes of paragraph 3, the conditions for acquiring originating status set out in Title II shall not apply to working or processing done outside the Community or the former Yugoslav Republic of Macedonia. But where, in the list in Annex II, a rule setting a maximum value for all the non-originating materials incorporated is applied in determining the originating status of the end product, the total value of the non-originating materials incorporated in the territory of the party concerned, taken together with the total added value acquired outside the Community or the former Yugoslav Republic of Macedonia by applying the provisions of this Article, shall not exceed the stated percentage.

5. For the purposes of applying the provisions of paragraphs 3 and 4, 'total added value' shall be taken to mean all costs arising outside the Community or the former Yugoslav Republic of Macedonia, including the value of the materials incorporated there.

6. The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the conditions set out in the list in Annex II or which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 6(2) is applied.

7. The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System

8. Any working or processing of the kind covered by the provisions of this Article and done outside the Community or the former Yugoslav Republic of Macedonia shall be done under the outward processing arrangements, or similar arrangements.

Article 13

Direct transport

1. The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the Community and the former Yugoslav Republic of Macedonia or through the territories of the other countries or territories referred to in Articles 3 and 4. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, trans-shipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.

Originating products may be transported by pipeline across territory other than that of the Community or the former Yugoslav Republic of Macedonia.

2. Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:

(a) a single transport document covering the passage from the exporting country through the country of transit; or

(b) a certificate issued by the customs authorities of the country of transit:

(i) giving an exact description of the products;

(ii) stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used;

and

(iii) certifying the conditions under which the products remained in the transit country; or

(c) failing these, any substantiating documents.

Article 14

Exhibitions

1. Originating products, sent for exhibition in a country other than those referred to in Articles 3 and 4 and sold after the exhibition for importation in the Community or in the former Yugoslav Republic of Macedonia shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:

(a) an exporter has consigned these products from the Community or from the former Yugoslav Republic of Macedonia to the country in which the exhibition is held and has exhibited them there;

(b) the products have been sold or otherwise disposed of by that exporter to a person in the Community or in the former Yugoslav Republic of Macedonia;

(c) the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition;

and

(d) the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.

2. A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.

3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.

TITLE IV

DRAWBACK OR EXEMPTION

Article 15

Prohibition of drawback of, or exemption from, customs duties

1. Non-originating materials used in the manufacture of products originating in the Community, in the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Community or in the former Yugoslav Republic of Macedonia to drawback of, or exemption from, customs duties of whatever kind.

2. The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the Community or in the former Yugoslav Republic of Macedonia to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.

3. The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.

4. The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.

5. The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.

TITLE V

PROOF OF ORIGIN

Article 16

General requirements

1. Products originating in the Community shall, on importation into the former Yugoslav Republic of Macedonia and products originating in the former Yugoslav Republic of Macedonia shall, on importation into the Community benefit from the Agreement upon submission of either:

(a) a movement certificate EUR.1, a specimen of which appears in Annex III; or

(b) in the cases specified in Article 22(1), a declaration, subsequently referred to as the "invoice declaration", given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.

2. Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 27, benefit from the Agreement without it being necessary to submit any of the documents referred to above.

Article 17

Procedure for the issue of a movement certificate EUR.1

1. A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.

2. For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in one of the languages in which this Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If they are hand-written, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.

3. The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4. A movement certificate EUR.1 shall be issued by the customs authorities of a Member State of the Community or of the former Yugoslav Republic of Macedonia if the products concerned can be considered as products originating in the Community, the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

5. The customs authorities issuing movement certificates EUR.1 shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Protocol. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.

6. The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.

7. A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.

Article 18

Movement certificates EUR.1 issued retrospectively

1. Notwithstanding Article 17(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:

(a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances;

or

(b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.

2. For the implementation of paragraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.

3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.

4. Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase in English:

"ISSUED RETROSPECTIVELY",

5. The endorsement referred to in paragraph 4 shall be inserted in the "Remarks" box of the movement certificate EUR.1.

Article 19

Issue of a duplicate movement certificate EUR.1

1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.

2. The duplicate issued in this way must be endorsed with the following word in English:

"DUPLICATE"

3. The endorsement referred to in paragraph 2 shall be inserted in the "Remarks" box of the duplicate movement certificate EUR.1.

4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.

Article 20

Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously

When originating products are placed under the control of a customs office in the Community or in the former Yugoslav Republic of Macedonia, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the Community or the former Yugoslav Republic of Macedonia. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.

Article 21

Accounting segregation

1. Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating materials which are identical and interchangeable, the customs authorities may, at the written request of those concerned, authorise the so-called "accounting segregation" method to be used for managing such stocks.

2. This method must be able to ensure that, for a specific reference-period, the number of products obtained which could be considered as "originating" is the same as that which would have been obtained if there had been physical segregation of the stocks.

3. The customs authorities may grant such authorisation, subject to any conditions deemed appropriate.

4. This method is recorded and applied on the basis of the general accounting principles applicable in the country where the product was manufactured.

5. The beneficiary of this facilitation may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.

6. The customs authorities shall monitor the use made of the authorisation and may withdraw it at any time whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.

Article 22

Conditions for making out an invoice declaration

1. An invoice declaration as referred to in Article 16(1)(b) may be made out:

(a) by an approved exporter within the meaning of Article 23,

or

(b) by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6,000.

2. An invoice declaration may be made out if the products concerned can be considered as products originating in the Community, in the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

3. The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.

4. An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is hand-written, it shall be written in ink in printed characters.

5. Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 23 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.

6. An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.

Article 23

Approved exporter

1. The customs authorities of the exporting country may authorise any exporter, hereinafter referred to as 'approved exporter', who makes frequent shipments of products under this Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.

2. The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.

3. The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.

4. The customs authorities shall monitor the use of the authorisation by the approved exporter.

5. The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.

Article 24

Validity of proof of origin

1. A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.

2. Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.

3. In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.

Article 25

Submission of proof of origin

Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.

Article 26

Importation by instalments

Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonized System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonized System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.

Article 27

Exemptions from proof of origin

1. Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.

2. Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.

3. Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1,200 in the case of products forming part of travellers' personal luggage.

Article 28

Supporting documents

The documents referred to in Articles 17(3) and 22(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in the Community, in the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol may consist inter alia of the following:

(a) direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal book-keeping;

(b) documents proving the originating status of materials used, issued or made out in the Community or in the former Yugoslav Republic of Macedonia where these documents are used in accordance with domestic law;

(c) documents proving the working or processing of materials in the Community or in the former Yugoslav Republic of Macedonia, issued or made out in the Community or in the former Yugoslav Republic of Macedonia , where these documents are used in accordance with domestic law;

(d) movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the Community or in the former Yugoslav Republic of Macedonia in accordance with this Protocol, or in one of the other countries or territories referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the rules in this Protocol.

(e) appropriate evidence concerning working or processing undergone outside the Community or the former Yugoslav Republic of Macedonia by application of Article 12, proving that the requirements of that Article have been satisfied.

Article 29

Preservation of proof of origin and supporting documents

1. The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 17(3).

2. The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 22(3).

3. The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 17(2).

4. The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.

Article 30

Discrepancies and formal errors

1. The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.

2. Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.

Article 31

Amounts expressed in euro

1. For the application of the provisions of Article 22(1)(b) and Article 27(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States of the Community, of the former Yugoslav Republic of Macedonia and of the other countries or territories referred to in Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.

2. A consignment shall benefit from the provisions of Article 22(1)(b) or Article 27(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.

3. The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the Commission of the European Communities by 15 October and shall apply from 1 January the following year. The Commission of the European Communities shall notify all countries concerned of the relevant amounts.

4. A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.

5. The amounts expressed in euro shall be reviewed by the Stabilisation and Association Committee at the request of the Community or of the former Yugoslav Republic of Macedonia. When carrying out this review, the Stabilisation and Association Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.

TITLE VI

ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION

Article 32

Mutual assistance

1. The customs authorities of the Member States of the Community and of the former Yugoslav Republic of Macedonia shall provide each other, through the Commission of the European Communities, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR.1 and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.

2. In order to ensure the proper application of this Protocol, the Community and the former Yugoslav Republic of Macedonia shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1 or the invoice declarations and the correctness of the information given in these documents.

Article 33

Verification of proofs of origin

1. Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.

2. For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.

3. The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.

4. If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.

5. The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the Community, in the former Yugoslav Republic of Macedonia or in one of the other countries or territories referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol.

6. If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.

Article 34

Dispute settlement

Where disputes arise in relation to the verification procedures of Article 33 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Stabilisation and Association Committee.

In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.

Article 35

Penalties

Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.

Article 36

Free zones

1. The Community and the former Yugoslav Republic of Macedonia shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.

2. By means of an exemption to the provisions contained in paragraph 1, when products originating in the Community or in the former Yugoslav Republic of Macedonia are