1990A1231 — MT — 01.01.2011 — 001.001

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Emendat bi:







(*) Dan l-att qatt ma ġie ppubblikat bil-Malti.









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FTEHIM

fil-forma ta' skambju ta' ittri bejn il-Komunità Ekonomika Ewropea u l-Prinċipalità ta' Andorra

Ittra mill-Prinċipalità ta' Andorra

Il-Lussemburgu, 28 ta' Ġunju 1990

Sinjuri,

Jekk jogħġobkom sibu mehmuż it-test tal-Ftehim bejn il-Prinċipalità ta' Andorra u l-Komunità Ekonomika Ewropea. Għandna l-unur li nikkonfermaw li l-Prinċipalità ta' Andorra taċċetta l-Ftehim.

Aħna nkunu grati jekk jogħġobkom tikkonfermaw li l-Komunità Ekonomika Ewropea taċċetta l-Ftehim. Il-Ftehim bejn il-Prinċipalità ta' Andorra u l-Komunità Ekonomika Ewropea għandu hekk ikun konkluż, kif stabbilit fit-test mehmuż.

Jekk jogħġobkom aċċettaw, Sinjuri, l-assigurazzjoni ta' l-għola konsiderazzjoni tagħna.

Għall-President tar-Repubblika Franċiża

Ko-Prinċep ta' Andorra

Għall-Isqof ta' Urgel

Ko-Prinċep ta' Andorra

Għall-Gvern ta' Andorra

Ittra mill-Komunità

Il-Lussemburgu, 28 ta' Ġunju 1990

Sinjuri,

Aħna nirrikonoxxu l-irċevuta ta' l-ittra tagħkom fejn qed taċċettaw il-Ftehim bejn il-Prinċipalità ta' Andorra u l-Komunità Ekonomika Ewropea. L-ittra tagħkom taqra kif ġej:

“Jekk jogħġobkom sibu mehmuż it-test tal-Ftehim bejn il-Prinċipalità ta' Andorra u l-Komunità Ekonomika Ewropea. Għandna l-unur li nikkonfermaw li l-Prinċipalità ta' Andorra taċċetta l-Ftehim.

Aħna nkunu grati jekk inthom ġentilment tikkonfermaw li l-Komunità Ekonomika Ewropea taċċetta l-Ftehim. Il-Ftehim bejn il-Prinċipalità ta' Andorra u l-Komunità Ekonomika Ewropea għandu hekk ikun konkluż, kif stabbilit fit-test mehmuż.'”

Għandna l-unur li nikkonfermaw li l-Komunità taċċetta l-Ftehim bejn il-Prinċipalità ta' Andorra u l-Komunità Ekonomika Ewropea. L-aċċettazzjoni tal-Ftehim mill-Komunità ssir wara t-tmiem tal-proċeduri interni meħtieġa u intom tkunu notifikati skond l-Artikolu 24(2) tal-Ftehim.

Jekk jogħġobkom aċċettaw, Sinjuri, l-assigurazzjoni ta' l-għola konsiderazzjoni tagħna.

Għan-nom tal-Kunsill

FTEHIM

bejn il-Komunità Ekonomika Ewropea u l-Prinċipalità ta' Andorra







IL-PRINĊIPALITÀ TA' ANDORRA u IL-KOMUNITÀ EKONOMIKA EWROPEA, MIXTIEQA li jkunu introdotti, fir-rigward ta' relazzjonijiet kummerċjali, arranġamenti biex jieħdu post l-arranġamenti nazzjonali preżentement viġenti u bir-rispett lejn is-sitwazzjoni speċifika tal-Prinċipalità ta' Andorra, WAQT LI JIKKUNSIDRAW LI, minħabba fatturi ġeografiċi, storiċi u soċjali u ekonomiċi, is-sitwazzjoni eċċezzjonali ta' Andorra tiġġustifika arranġamenti speċjali, b'mod partikolari fir-rigward eżenzjoni minn dazji dwar importazzjoni, taxxa fuq valur tal-bejgħ, u taxxa tas-sisa miġbura fuq merkanzija importata minn vjaġġaturi minn Andorra lejn il-Komunità, FTEHMU KIF ĠEJ:







Artikolu 1

Kummerċ bejn il-Komunità Ekonomika Ewropea, fuq naħa waħda, u l-Prinċipalità ta' Andorra, fuq in-naħa l-oħra, għandu jkun regolat mid-dispożizzjonijiet stabbiliti hawn taħt.







IT-TITOLU I

Għaqda Doganali

Artikolu 2

Għaqda doganali għandha tkun stabbilita bejn il-Komunità Ekonomika Ewropea u Andorra għall-prodotti koperti minn Kapitoli 25 sa' 97 tas-Sistema Armonizzata skond il-proċedura u l-kondizzjonijiet stabbiliti taħt dan it-Titolu.

Artikolu 3

1. Id-dispożizzjonijiet ta' dan it-Titolu għandhom jgħoddu għal:

(a) merkanzija prodotta fil-Komunità jew fil-Prinċipalità ta' Andorra, inkluża dik miksuba kompletament jew in parti minn prodotti li jiġu minn pajjiżi terzi u huma f'ċirkolazzjoni ħielsa fil-Komunità jew fil-Prinċipalità ta' Andorra;

(b) merkanzija li tiġi minn pajjiżi terzi u li hi f'ċirkolazzjoni ħielsa fil-Komunità jew fil-Prinċipalità ta' Andorra.

2. Prodotti ġejjin minn pajjiżi terzi għandhom ikunu konsidrati li jkunu f'ċirkolazzjoni ħielsa fil-Komunità jew fil-Prinċipalità ta' Andorra jekk il-formalitajiet ta' l-importazzjoni ikunu ġew imħarsa u xi dazji doganali jew ħlasijiet li għandhom effett ekwivalenti li huma pagabbli jkunu ġew imposti, u li ma kienx hemm rifużjoni totali jew parzjali ta' dazji jew ħlasijiet bħal dawn fir-rigward tal-prodotti in kwistjoni.

Artikolu 4

Id-dispożizzjonijiet ta' dan it-Titolu għandhom japplikaw ukoll għal merkanzija miksuba fil-Komunità jew fil-Prinċipalità ta' Andorra, li fil-manifattura tagħha kienu użati prodotti li ġejjin minn pajjiżi terzi u li mhumiex f'ċirkolazzjoni ħielsa kemm fil-Komunità jew fil-Prinċipalità ta' Andorra. Dawn id-dispożizzjonijiet għandhom, madankollu, jgħoddu għal dik il-merkanzija biss jekk il-Parti Kontraenti timponi id-dazji doganali stabbiliti fil-Komunità għal prodotti ta' pajjiż terz li huma użati fil-manifattura tagħha.

Artikolu 5

Il-Partijiet Kontraenti għandhom jibqgħu lura milli jintroduċu bejnithom xi dazji doganali ġodda fuq importazzjoni jew esportazzjoni jew ħlasijiet li għandhom effett ekwivalenti, u milli jżidu dawk li diġa ġew applikati fil-kummerċ tagħhom ma' xulxin fl-1 ta' Jannar 1989.

Artikolu 6

1. Dazji doganali fuq importazzjoni u ħlasijiet li għandhom effett ekwivalenti viġenti bejn il-Komunità u l-Prinċipalità ta' Andorra għandhom ikunu mneħħija skond paragrafi 2 u 3.

2. Fl-1 ta' Jannar 1991, il-Prinċipalità ta' Andorra għandha tneħħi dazji doganali u ħlasijiet li għandhom effett ekwivalenti fuq importazzjoni mill-Komunità.

3.

(a) Mill-1 ta' Jannar 1991 il-Komunità, bl-eċċezzjoni tar-Renju ta' Spanja u r-Repubblika Portugiża, għandha tneħħi d-dazji doganali u ħlasijiet li għandhom effett ekwivalenti fuq importazzjoni mill-Prinċipalità ta' Andorra.

(b) Mill-1 ta' Jannar 1991 ir-Renju ta' Spanja u r-Repubblika Portugiża għandhom japplikaw l-istess dazji doganali fir-rigward tal-Prinċipalità ta' Andorra hekk kif japplikaw fir-rigward tal-Komunità kif kostitwit fil-31 ta' Diċembru 1985.

(ċ) Fil-każ ta' prodotti agrikoli proċessati koperti minn Kapitoli 25 sa' 97 tas-Sistema Armonizzata u msemmija fir-Regolament (KEE) Nru 3033/80, subparagrafi (a) u (b) għandhom japplikaw għal dazji doganali li jikkostitwixxu il-komponenti fiss tal-ħlas fuq importazzjoni ta' dawk il-prodotti fil-Komunità mill-Prinċipalità ta' Andorra, waqt li l-komponent varjabbli previst fir-Regolament għandu jibqa' japplika.

(d) Permezz ta' deroga minn subparagrafi (a), (b) u (ċ), importazzjoni koperta bid-dispożizzjonijiet relatati ma' tnaqqis fit-taxxa għal vjaġġaturi msemmija fl-Artikolu 13 għandha tkun eżenti minn dazji doganali mill-1 ta' Jannar 1991.

Artikolu 7

1. Għal prodotti koperti mill-Għaqda Doganali, il-Prinċipalità ta' Andorra għandha tadotta, b'effett mill-1 Jannar ta' 1991:

— id-dispożizzjonijiet fuq formalitajiet ta' importazzjoni applikati mill-Komunità għal pajjiżi terzi,

— il-liġijiet, regolamenti u dispożizzjonijiet amministrattivi applikabbli għal materji dwar id-dwana fil-Komunità u meħtieġa għall-iffunzjonar xieraq ta' l-Għaqda Doganali.

Id-dispożizzjonijiet msejħa fl-ewwel u t-tieni inċiżi għandhom ikunu dawk preżentement applikabbli fil-Komunità.

2. Id-dispożizzjonijiet msejħa fit-tieni inċiż ta' paragrafu 1 għandhom ikunu determinati mill-Kumitat Konġunt previst fl-Artikolu 17.

Artikolu 8

1.

(a) Fuq medda ta' ħames snin, u lil hinn minn dak il-perjodu jekk ftehim ma jistax jintlaħaq skond (b), il-Prinċipalità ta' Andorra għandha tawtorizza lill-Komunità, li taġixxi għan-nom ta' u għall-Prinċipalità ta' Andorra, biex iddaħħal merkanzija mibgħuta minn pajjiżi terzi lejn il-Prinċipalità ta' Andorra għal ċirkolazzjoni ħielsa. Id-dħul f'ċirkolazzjoni ħielsa jkun effettwat mill-Uffiċċji Doganali tal-Komunità elenkati fl-Anness I.

(b) Fl-aħħar ta' dan il-perjodu, u skond l-Artikolu 20, il-Prinċipalità ta' Andorra tista' teżerċita' d-dritt ta' dħul fiċ-ċirkolazzjoni ħielsa għal merkanzija tagħha, wara ftehim mill-Partijiet Kontraenti.

2. Fejn dazji doganali huma pagabbli fuq merkanzija skond paragrafu 1, dawn id-dazji għandhom ikunu imposti għan-nom tal-Prinċipalità ta' Andorra. Il-Prinċipalità ta' Andorra għandha tintrabat li ma tirrifondix dawn is-somom direttament jew indirettament lill-partijiet konċernati.

3. Il-Kumitat Konġunt previst fl-Artikolu 17 għandu jistabilixxi:

(a) tibdil possibbli fil-lista ta' l-Uffiċċji Doganali kompetenti tal-Komunità biex jirrilaxxaw il-merkanzija imsemmija fil-paragrafu 1 u l-proċedura biex tintbgħat il-merkanzija in kwistjoni lill-Prinċipalità ta' Andorra imsemmija fil-paragrafu 1;

(b) l-arranġamenti għal assenjar lit-Teżor ta' Andorra l-ammonti miġbura skond paragrafu 2, u l-persentaġġ li għandu jitnaqqas mill-Komunità biex ikopri spejjeż amministrattivi skond ir-regolamenti relevanti u viġenti fil-Komunità;

(ċ) xi arranġamenti oħrajn meħtieġa għall-implimentazzjoni xierqa ta' dan l-Artikolu.

Artikolu 9

Restrizzjonijiet kwantitattivi fuq importazzjoni u esportazzjoni u l-miżuri kollha li għandhom effett ekwivalenti bejn il-Komunità u l-Prinċipalità ta' Andorra għandhom ikunu projbiti mill-1 ta' Jannar 1991.

Artikolu 10

1. Jekk xi Parti Kontraenti tikkonsidra li d-disparitajiet li joħorġu mill-applikazzjoni tal-Parti l-oħra, fir-rigward ta' importazzjoni minn pajjiżi terzi, ta' dazji doganali, restrizzjonijiet kwantitattivi jew xi miżuri li għandhom effett ekwivalenti, jew ta' xi miżura oħra ta' politika kummerċjali, thedded li jsir tagħwiġ fil-kummerċ jew li tikkawża diffikultajiet ekonomiċi fit-territorju tagħha, tista' ġġib il-materja quddiem il-Kumitat Konġunt, li għandu, jekk meħtieġ, jirrakomanda metodi xierqa biex tkun evitata ħsara li tista' tirriżulta minn hekk.

2. Fejn jiġri tagħwiġ jew iqumu diffikultajiet ekonomiċi u l-Parti konċernata tikkonsidra li huma jitolbu azzjoni immedjata, dik il-Parti tista' hi stess tieħu s-sorveljanza meħtieġa jew miżuri protettivi, waqt li tinnotifika lill-Kumitat Konġunt mingħajr telf ta' żmien; il-Kumitat Konġunt jista' jirrakomanda li l-miżuri in kwistjoni jkunu emendati jew aboliti.

3. Fl-għażla ta' miżuri bħal dawn, preferenza għandha tingħata lil dawk li l-anqas jiddisturbaw l-operazzjoni ta' l-għaqda doganali u, b'mod partikolari, l-iżvilupp normali tal-kummerċ.







IT-TITOLU II

Arranġamenti għal prodotti mhux koperti mill-għaqda doganali

Artikolu 11

1. Prodotti koperti minn Kapitoli 1 sa' 24 tas-Sistema Armonizzata li joriġinaw mill-Prinċipalità ta' Andorra għandhom ikunu eżenti minn dazji dwar importazzjoni meta importati fil-Komunità.

2. Regoli ta' oriġini u metodi ta' koperazzjoni amministrattiva huma stabbiliti fl-Appendiċi.

Artikolu 12

1. L-arranġamenti applikati għal merkanzija minn pajjiżi terzi importati lejn il-Prinċipalità ta' Andorra m'għandhomx ikunu aktar favorevoli minn dawk applikati għal importazzjoni ta' merkanzija tal-Komunità.

2. Prodotti koperti minn Intestaturi Nru 24.02 u 24.03 tas-Sistema Armonizzata li huma manifatturati fil-Komunità minn tabakk krud u li jissodisfa l-kondizzjonijiet ta' l-Artikolu 3(1) għandhom ikunu eliġibbli, meta importati lejn il-Prinċipalità ta' Andorra, għal rata preferenzali li tikkorrispondi għal 60 % tar-rata applikat fil-Prinċipalità ta' Andorra għall-istess prodotti vis-a-vis pajjiżi terzi.

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TITOLU IIA

ARRANĠAMENT DWAR IL-MIŻURI DOGANALI TA’ SIGURTÀ







KAPITOLU I

Miżuri doganali ta’ sigurtà u monitoraġġ tal-applikazzjoni tagħhom

Artikolu 12a

Territorji koperti

Dan it-titolu japplika, minn naħa waħda, għat-territorju doganali Komunitarju u, min-naħa l-oħra, għat-territorju doganali tal-Prinċipat ta’ Andorra.

Artikolu 12b

Adozzjoni tal-acquis communautaire

1. Il-Prinċipat ta’ Andorra għandu jadotta l-miżuri doganali ta’ sigurtà applikati mill-Unjoni. “Miżuri doganali ta’ sigurtà” għandha tfisser id-dispożizzjonijiet dwar id-dikjarazzjoni tal-merkanzija qabel ma tiġi introdotta fit-territorju doganali jew mal-ħruġ tagħha mit-territorju doganali, l-Operaturi Ekonomiċi Awtorizzati kif ukoll il-kontrolli doganali ta’ sigurtà u l-ġestjoni tar-riskji fil-qasam tas-sigurtà, applikabbli skont il-leġislazzjoni doganali rilevanti fis-seħħ f’kull żmien fl-Unjoni. Il-lista dettaljata tad-dispożizzjonijiet ikkonċernati hija stabbilita mill-Kumitat Konġunt imsemmi fl-Artikolu 17.

2. Minkejja l-esklużjoni tagħhom mill-Unjoni Doganali bejn l-Unjoni u l-Prinċipat ta’ Andorra, skont l-Artikolu 2, il-miżuri doganali ta’ sigurtà japplikaw ukoll għall-prodotti agrikoli koperti mill-Kapitoli 1 sa 24 tas-sistema armonizzata.

Artikolu 12c

Prinċipji ġenerali

1. Il-Partijiet Kontraenti jimpenjaw ruħhom li japplikaw, għat-trasport tal-merkanzija li ġejja minn jew li sejra f’pajjiżi terzi, il-miżuri doganali ta’ sigurtà msemmija fil-paragrafu 1 tal-Artikolu 12B u li jiggarantixxu b’dan il-mod livell ta’ sigurtà ekwivalenti għall-fruntieri esterni tagħhom.

2. Il-Partijiet Kontraenti għandhom iżommu lura milli japplikaw il-miżuri doganali ta’ sigurtà msemmija fil-paragrafu 1 tal-Artikolu 12B waqt it-trasport tal-merkanzija bejn it-territorji doganali tagħhom.

3. Il-Partijiet Kontraenti għandhom jikkonsultaw lil xulxin qabel ma tintlaħaq il-konklużjoni ta’ kwalunkwe ftehim ma’ pajjiż terz fil-qasam tal-miżuri doganali ta’ sigurtà, sabiex jiggarantixxu l-koerenza ma’ dan l-arranġament, b’mod partikolari jekk il-ftehim maħsub jinkludi dispożizzjonijiet li jidderogaw mill-miżuri doganali ta’ sigurtà mfissra f’dan it-Titolu.

Artikolu 12d

Post fejn għandha tiġi ppreżentata d-dikjarazzjoni ta’ qabel l-introduzzjoni jew il-ħruġ tal-merkanzija

1. Id-dikjarazzjoni ta’ qabel l-introduzzjoni tal-merkanzija, għandha tiġi ppreżentata lill-awtorità kompetenti tal-Parti Kontraenti fit-territorju doganali minn fejn tkun ġiet introdotta l-merkanzija li ġejja minn pajjiżi terzi. Din l-awtorità tipproċedi għall-analiżi tar-riskji minn dejta inkluża f’din id-dikjarazzjoni u għall-kontrolli doganali li huma meqjusa meħtieġa fil-qasam tas-sigurtà, anke meta din il-merkanzija tkun iddestinata għall-Parti Kontraenti l-oħra.

2. Id-dikjarazzjoni ta’ qabel il-ħruġ tal-merkanzija għandha tiġi ppreżentata lill-awtorità kompetenti tal-Parti Kontraenti fit-territorju doganali minn fejn isiru l-formalitajiet tal-esportazzjoni jew, meta dan ma jkunx possibbli, minn fejn isir il-ħruġ lejn pajjiżi terzi. L-awtorità kompetenti għandha tipproċedi għall-analiżi tar-riskji mid-dejta inkluża f’din id-dikjarazzjoni u għall-kontrolli doganali meqjusa meħtieġa fil-qasam tas-sigurtà.

3. Meta l-merkanzija titlaq mit-territorju doganali ta’ Parti Kontraenti u tmur f’pajjiż terz billi taqsam it-territorju doganali tal-Parti Kontraenti l-oħra, id-dikjarazzjoni ta’ qabel il-ħruġ tal-merkanzija għandha tiġi ppreżentata biss lill-awtorità kompetenti ta’ din it-tieni parti.

Artikolu 12e

Kontrolli doganali ta’ sigurtà u ġestjoni tar-riskji fil-qasam tas-sigurtà

1. Għall-finijiet tal-kontrolli doganali ta’ sigurtà, kull Parti Kontraenti għandha tistabbilixxi qafas ta’ ġestjoni tar-riskji, kriterji tar-riskji kif ukoll l-oqsma ta’ kontroll doganali prijoritarju fil-qasam tas-sigurtà.

2. Il-Partijiet Kontraenti għandhom jirrikonoxxu l-ekwivalenza tas-sistemi tagħhom ta’ ġestjoni tar-riskji fil-qasam tas-sigurtà.

3. Il-Partijiet Kontraenti għandhom jikkooperaw bil-ħsieb:

— li jiskambjaw xi informazzjoni li tippermetti t-titjib u t-tisħiħ tal-analiżi tagħhom tar-riskji u l-effikaċja tal-kontrolli doganali fil-qasam tas-sigurtà, u

— li jfissru fi żmien xieraq qafas komuni ta’ ġestjoni tar-riskji, kriterji komuni tar-riskji kif ukoll oqsma ta’ kontrolli prijoritarji komuni u li jistabbilixxu sistema elettronika għall-implimentazzjoni ta’ din il-ġestjoni komuni tar-riskji.

4. Il-Kumitat Konġunt għandu jadotta kull dispożizzjoni meħtieġa għall-applikazzjoni ta’ dan l-Artikolu.

Artikolu 12f

Monitoraġġ tal-implimentazzjoni tal-miżuri doganali ta’ sigurtà

1. Il-Kumitat Konġunt għandu jistabbilixxi l-modalitajiet li permezz tagħhom il-Partijiet Kontraenti jkunu bi ħsiebhom jiżguraw il-monitoraġġ tal-implimentazzjoni ta’ dan it-Titolu u jivverifikaw il-konformità mal-miżuri doganali ta’ sigurtà.

2. Dan il-monitoraġġ jista’ b’mod speċjali jkun żgurat permezz ta’:

— evalwazzjoni perjodika tal-implimentazzjoni ta’ dan it-Titolu, b’mod partikolari tal-ekwivalenza tal-miżuri doganali ta’ sigurtà,

— eżami maħsub għat-titjib tal-applikazzjoni tagħha jew għall-emendar tad-dispożizzjonijiet tagħha sabiex l-għanijiet tagħha jinkisbu b’mod aħjar,

— l-organizzazzjoni ta’ laqgħat tematiċi bejn l-esperti taż-żewġ partijiet u ta’ verifiki tal-proċeduri amministrattivi, anke permezz ta’ żjarat fil-post.

3. Il-Kumitat Konġunt għandu jiżgura li l-miżuri meħuda b’applikazzjoni ta’ dan l-Artikolu jirrispettaw id-drittijiet tal-Operaturi Ekonomiċi kkonċernati.

Artikolu 12g

Skambju ta’ informazzjoni li tikkonċerna l-Operaturi Ekonomiċi Awtorizzati

Il-Kummissjoni Ewropea u l-awtorità Andorrana kompetenti għandhom jiskambjaw b’mod regolari l-identità tal-Operaturi Ekonomiċi Awtorizzati tagħhom fil-qasam tas-sigurtà billi jinkludu l-informazzjoni li ġejja:

(a) in-numru tal-identifikazzjoni tal-Operatur (TIN – Trade Identification Number f’format kompatibbli mal-leġislazzjoni EORI – Economic Operator Registration and Identification);

(b) l-isem u l-indirizz tal-Operatur Ekonomiku Awtorizzat;

(c) in-numru tad-dokument li bih kien mogħti l-istatus ta’ Operatur Ekonomiku Awtorizzat;

(d) l-istatus attwali (għaddej bħalissa, sospiż, irtirat);

(e) il-perijodi ta’ emendi tal-istatus;

(f) id-data minn meta ċ-ċertifikat jidħol fis-seħħ;

(g) l-awtorità li ħarġet iċ-ċertifikat.

Artikolu 12h

Protezzjoni tas-sigriet professjonali u tad-dejta personali

L-informazzjoni skambjata bejn il-Partijiet Kontraenti fil-qafas tal-miżuri stabbiliti f’dan it-Titolu għandha tibbenefika mill-protezzjoni tas-sigriet professjonali u tad-dejta personali kif imfissra mil-liġijiet applikabbli f’dan il-qasam fit-territorju tal-Parti Kontraenti li tirċieviha.

B’mod partikolari, din l-informazzjoni ma tistax tiġi ttrasferita lil persuni oħrajn ħlief l-entitajiet kompetenti fil-Parti Kontraenti kkonċernata u lanqas ma tista’ tkun użata minn entitajiet ta’ din il-Parti għal għanijiet oħra minn dawk previsti f’dan il-Ftehim.







KAPITOLU II

Ġestjoni tal-arranġament

Artikolu 12i

Żvilupp tal-liġi

1. Hekk kif l-Unjoni telabora l-leġislazzjoni l-ġdida fil-qasam tal-miżuri doganali ta’ sigurtà, hija għandha titlob b’mod informali l-parir tal-esperti Andorrani.

2. L-Unjoni għandha tiżgura lill-esperti Andorrani l-parteċipazzjoni, bħala osservaturi u għall-punti li huma ta’ interess għalihom, fil-laqgħat tal-Kumitat tal-Kodiċi Doganali li jassistu lill-Kummissjoni Ewropea fl-eżerċizzju tal-kompetenzi tagħha ta’ implimentazzjoni fl-oqsma koperti mit-Titolu IIA. Id-dispożizzjonijiet previsti fl-Artikoli 66 sa 68 tad-Deċiżjoni Nru 1/2003 tal-Kumitat Konġunt KE-Andorra ( 1 ) għandhom japplikaw mutatis mutandis.

3. Meta l-Kummissjoni Ewropea tagħti l-proposta tagħha tal-Att lill-Parlament Ewropew u/jew lill-Kunsill tal-Unjoni Ewropea jew l-abbozz tal-miżuri ta’ eżekuzzjoni lill-Istati Membri, hija għandha tindirizza kopja tagħhom lill-Prinċipat ta’ Andorra.

Fuq talba ta’ waħda mill-Partijiet Kontraenti, l-iskambju preliminari ta’ opinjonijiet jista’ jseħħ fi ħdan il-Kumitat Konġunt.

4. Il-Partijiet Kontraenti għandhom jerġgħu jikkonsultaw lil xulxin, fuq talba ta’ waħda minnhom, fi ħdan il-Kumitat Konġunt waqt il-fażi ta’ qabel l-adozzjoni tal-leġislazzjoni l-ġdida tal-Unjoni, fi proċess kontinwu ta’ informazzjoni u ta’ konsultazzjoni.

5. Il-Partijiet Kontraenti għandhom jikkooperaw matul il-fażi ta’ informazzjoni u ta’ konsultazzjoni sabiex jiffaċilitaw, fl-aħħar tal-proċess, l-applikazzjoni simultanja mill-Partijiet Kontraenti tal-leġislazzjoni l-ġdida msemmija fil-paragrafu 1.

Artikolu 12j

Ftehimiet ma’ pajjiżi terzi

Il-Partijiet Kontraenti jaqblu li l-Ftehimiet konklużi minn waħda minnhom ma’ pajjiż terz f’qasam kopert mit-Titolu IIA m’għandhomx joħolqu obbligi għall-parti l-oħra, ħlief jekk il-Kumitat Konġunt jiddeċiedi mod ieħor.

Artikolu 12k

Miżuri ta’ bilanċ mill-ġdid

1. Waħda mill-Partijiet Kontraenti tista’, wara konsultazzjoni fi ħdan il-Kumitat Konġunt, tieħu miżuri xierqa ta’ bilanċ mill-ġdid, inkluża s-sospensjoni tal-applikazzjoni tad-dispożizzjonijiet tat-Titolu IIA meta hi tinnota li l-parti l-oħra mhix konformi mal-kondizzjonijiet tagħhom jew meta l-ekwivalenza tal-miżuri doganali ta’ sigurtà tal-Partijiet Kontraenti ma tkunx għadha żgurata.

Meta kull dewmien jirriskja li jagħmel ħsara għall-effiċjenza tal-miżuri doganali ta’ sigurtà, jistgħu jitwaqqfu miżuri temporanji ta’ prekawzjoni mingħajr ma ssir konsultazzjoni minn qabel, bil-kondizzjoni li l-konsultazzjonijiet isiru minnufih wara li jkunu ttieħdu dawn il-miżuri.

2. Jekk l-ekwivalenza tal-miżuri doganali ta’ sigurtà tal-Partijiet Kontraenti ma tkunx aktar żgurata minħabba l-fatt li l-leġislazzjoni l-ġdida msemmija fl-Artikolu 12i ma tkunx ġiet adottata mill-Prinċipat ta’ Andorra, l-Unjoni tista’ tissospendi l-applikazzjoni tad-dispożizzjonijiet tat-Titolu IIA, ħlief jekk il-Kumitat Konġunt, wara li jkun eżamina l-mezzi biex tinżamm l-applikazzjoni tagħhom, jiddeċiedi mod ieħor.

3. L-ambitu u t-tul ta’ żmien tal-miżuri msemmija iktar qabel għandhom ikunu limitati għal dak li huwa meħtieġ sabiex tiġi rimedjata s-sitwazzjoni u biex jiġi żgurat bilanċ xieraq bejn id-drittijiet u l-obbligi li jirriżultaw minn dan it-Titolu. Waħda mill-Partijiet Kontraenti tkun tista’ titlob lill-Kumitat Konġunt biex jipproċedi bil-konsultazzjonijiet fir-rigward tal-proporzjonalità ta’ dawn il-miżuri. Jekk il-Kumitat Konġunt ma jasalx biex jirrimedja t-tilwima, huwa jista’, fejn hu xieraq, jiddeċiedi li jagħmel użu mill-proċedura ta’ abitraġġ prevista fil-paragrafu 2 tal-Artikolu 18. F’dan il-qafas, ma tkun tista’ tiġi rrimedjata l-ebda kwistjoni ta’ interpretazzjoni tad-dispożizzjonijiet ikkonċernati tal-liġi tal-Unjoni.







KAPITOLU III

Dispożizzjonijiet diversi li jikkonċernaw l-arranġament dwar il-miżuri doganali ta’ sigurtà

Artikolu 12l

Reviżjoni

Jekk waħda mill-Partijiet Kontraenti tixtieq reviżjoni tal-arranġament, hi għandha tissottometti proposta għal dan l-għan lill-parti l-oħra. Ir-reviżjoni għandha tidħol fis-seħħ wara t-twettiq tal-proċeduri interni rispettivi tal-partijiet.

▼B







IT-TITOLU III

Dispożizzjonijiet komuni

Artikolu 13

1. Eżenzjonijiet minn dazji dwar importazzjoni, taxxa fuq valur tal-bejgħ u taxxa tas-sisa fuq importazzjoni minn vjaġġaturi bejn il-Partijiet Kontraenti u applikabbli għal merkanzija li tkun tinsab fil-bagalji personali tal-vjaġġaturi li ġejjin minn wieħed mill-Partijiet Kontraenti għandhom ikunu dawk applikabbli preżentement fil-Komunità fir-rigward ta' pajjiżi terzi, sakemm l-importazzjoni ta' dik il-merkanzija tkun strettament mhux kummerċjali.

2.







— ħalib trab tal 2,5 Kilogrammi. — ħalib magħqud 3,0 Kilogrammi. — ħalib frisk 6,0 Kilogrammi. — butir 1,0 Kilogramm. — ġobon 4.0 Kilogrammi. — zokkor u ħelu 5.0 Kilogrammi. — laħam 5,0 Kilogrammi.

3. Permezz ta' deroga mid-dispożizzjonijiet ta' paragrafu 1 u sakemm il-merkanzija tkun miksuba skond il-kondizzjonijiet tas-suq domestiku ta' wieħed mill-Partijiet Kontraenti u li jissodisfaw il-kondizzjonijiet imsemmija hawn fuq:

— il-valur totali ta' l-eżenzjonijiet applikabbli għal merkanzija koperta minn Titolu I għandu jkun stabbilit kull persuna multiplikat għal tlett darbiet il-valur ta' l-eżenzjoni mogħtija mill-Komunità lil vjaġġaturi minn pajjiżi terzi,

— dawn il-limiti kwantitattivi li ġejjin għandhom japplikaw għall-merkanzija elenkata hawn taħt: —



(a) Prodotti ta' tabakk sigaretti 300 oġġett jew sigarillos 150 oġġett (sigarri li jiżnu mhux aktar minn 3 g kull wieħed) jew sigarri 75 oġġett jew Tabakk għal tipjip 400 gramm (b) Alkoħol u xorb alkoħoliku — xorb distillat u li fihom l-ispirtu xorb li għandu saħħa alkoħolika bħala volum ta' mhux aktar minn 22 % vol; etil-alkoħol żnaturat ta' 80 % vol jew aktar, 1,5 litri total jew — xorb distillat u li fih spirtu, aperitivi bbażati fuq inbid jew alkoħol, taffia, sake jew xorb simili b'saħħa alkoħolika ta' volum li ma jeċċedix 22 % vol, inbid ifexfex, inbid tad-diżerta 3 litri total u — Inbid naturali 5 litri total (ċ) Fwieħa 75 gramm u ilma tat-twaletta 3/8 ta' litru (d) Kafè 1 000 gramm jew estratti u essenzi ta' kafe 400 gramm (e) Tè 200 gramm jew estratti u essenzi ta' tè 80 gramm

4. Fil-konfini tal-limiti kwantitattivi stabbiliti fit-tieni inċiż ta' paragrafu 3, il-valur tal-merkanzija elenkat hemmhekk m'għandux jittieħed in konsiderazzjoni biex ikunu stabbiliti l-eżenzjonijiet imsemmija fil-paragrafu 1.

Artikolu 14

Il-Partijiet Kontraenti għandhom joqgħodu lura minn miżuri ta' taxxa domestika jew prattika li twassal direttament jew indirettament biex jiddiskrimina bejn il-prodotti ta' Parti Kontraenti waħda u prodotti simili mill-Parti Kontraenti l-oħra.

Prodotti mibgħuta lejn it-territorju ta' waħda mill-Partijiet Kontraenti m'għandhomx ikunu eliġibbli għal rifużjoni ta' ħlasijiet li hi għola mill-ħlasijiet li jkunu ġew imposti direttament jew indirettament.

Artikolu 15

1. Addizzjonalment mal-koperazzjoni provduta fl-Artikoli 11(2) u 17 (8), l-awtoritajiet amministrattivi tal-Partijiet Kontraenti responsabbli biex jimplimentaw id-dispożizzjonijiet ta' dan il-Ftehim għandhom jassistu lil xulxin f'każi oħra biex jassiguraw konformità mad-dispożizzjonijiet.

2. Arranġamenti għall-applikazzjoni ta' paragrafu 1 għandhom ikunu determinati mill-Kumitat Konġunet imsemmi fl-Artikolu 17.

Artikolu 16

Il-Ftehim m'għandux jipprekludi projbizzjonijiet jew restrizzjonijiet fuq importazzjoni, esportazzjoni jew merkanzija in transitu ġustifikata fuq raġunijiet ta' moralità pubblika, politika pubblika, jew sigurtà pubblika, il-protezzjoni ta' saħħa u ħajja ta' umani, annimali jew pjanti, il-protezzjoni ta' teżori nazzjonali li jippossjedu valur artistiku, storiku jew arkeoloġiku, il-protezzjoni ta' propjetà industrijali jew kummerċjali jew kontrolli relatati mad-deheb u l-fidda. Tali projbizzjonijiet jew restrizzjonijiet m'għandhomx, madankollu, jikkostitwixxu mezz ta' diskriminazzjoni arbitrarja jew restrizzjoni mmaskrata fuq kummerċ bejn il-Partijiet Kontraenti.

Artikolu 17

1. Kumitat konġunt għandu jkun stabbilit bir-responsabbiltà li jamministra dan il-Ftehim u biex jassigura li dan ikun implimentat b'mod xieraq. Għal dak il-għan, għandu jifformula rakkomandazzjonijiet. Għandu jieħu deċiżjonijiet fil-każi previsti fil-Ftehim. Id-deċiżjonijiet għandhom ikunu esegwiti mill-Partijiet Kontraenti skond ir-regolamenti tagħhom.

2. Bil-ħsieb li jkun hemm prestazzjoni xierqa ta' dan il-Ftehim, il-Partijiet Kontraenti għandhom jwettqu skambji ta' informazzjoni u, wara talba minn xi parti, għandhom jikkonsultaw lil xulxin flimkien mal-Kumitat Konġunt.

3. Il-Kumitat Konġunt għandu jifforma ir-regoli ta' proċedura tiegħu stess.

4. Il-Kumitat Konġunt għandu jkun kompost, fuq naħa waħda, minn rappreżentanti tal-Komunità u, minn naħa l-oħra, minn rappreżentanti tal-Prinċipalità ta' Andorra.

5. Il-Kumitat Konġunt għandu jieħu deċiżjonijiet bi qbil komuni.

6. Il-Kumitat Konġunt għandu jkun ippresedut minn kull Parti Kontraenti meta jmissha skond l-arranġamenti li għandhom ikunu stabbiliti fir-regoli ta' proċedura tagħha.

7. Il-Kumitat Konġunt għandu jiltaqa' wara t-talba ta' xi waħda mill-Partijiet Kontraenti, li għandha tkun imressqa mill-anqas xahar qabel it-data tal-laqgħa maħsuba. Fejn il-Kumitat Konġunt huwa mlaqqa skond l-Artikolu 10, hu għandu jiltaqa' fi żmien tmint ijiem tax-xogħol mid-data minn meta t-talba tkun saret.

8. Konformi mal-proċedura stabbilita fil-paragrafu 1, il-Kumitat Konġunt għandu jistabilixxi metodi ta' koperazzjoni amministrattiva għall-għanijiet ta' l-applikazzjoni ta' l-Artikoli 3 u 4, waqt li jieħu bħala bażi l-metodi adottati mill-Komunità fir-rigward ta' kummerċ bejn l-iStati Membri; hi tista' wkoll temenda dispożizzjonijiet fl-Anness, imsemmija fl-Artikolu 11.

Artikolu 18

1. Kull kwistjoni li tinqala' bejn il-Partijiet Kontraenti fuq l-interpretazzjoni tal-Ftehim għandha tkun imressqa quddiem il-Kumitat Konġunt.

2. Jekk il-Kumitat Konġunt ma jirnexxielux jasal għal ftehim fuq il-kwistjoni fil-laqgħa li jmiss tiegħu, kull Parti tista' tinnotifika lill-oħra bin-nomina ta' arbitru; il-Parti l-oħra għandha imbagħad tkun rikjesta li tinnomina t-tieni arbitru fi żmien xagħrejn.

Il-Kumitat Konġunt għandu jinnomina it-tielet arbitru.

Id-deċiżjoni ta' l-arbitru għandha tittieħed b'vot ta' maġġoranza.

Kull Parti involuta fil-kwistjoni għandha tkun rikjesta li tieħu l-miżuri meħtieġa biex tassigura l-applikazzjoni tad-deċiżjoni ta' l-arbitru.

Artikolu 19

F'kummerċ kopert minn dan il-Ftehim:

— l-arranġamenti applikati mill-Prinċipalità ta' Andorra rigward il-Komunità ma jistgħux jagħtu lok għal xi diskriminazzjoni bejn l-iStati Membri, iċ-ċittadini jew il-kumpanniji tagħhom,

— l-arranġamenti applikati mill-Komunità rigward il-Prinċipalita ta' Andorra ma jistgħux jagħtu lok għal xi diskriminazzjoni bejn iċ-ċittadina ta' Andorra u kumpanniji.







IT-TITOLU IV

Dispożizzjonijiet ġenerali u finali

Artikolu 20

Dan il-Ftehim huwa konkluż mingħajr limiti ta' żmien. Fi żmien ħames snin mid-dħul fis-seħħ tiegħu, iż-żewġ Partijiet għandhom jibdew konsultazzjonijiet biex jeżaminaw ir-riżultati ta' l-applikazzjoni tiegħu u, jekk meħtieġ, biex jinfetħu negozjati fuq emendi tiegħu fid-dawl ta' dak l-eżami.

Artikolu 21

Kull Parti Kontraenti tista' tiddenunzja dan il-Ftehim billi tinnotifika il-Parti Kontraenti l-oħra bil-miktub. F'dak il-każ, il-Ftehim għandu jieqaf milli jseħħ sitt xhur wara d-data ta' tali notifikazzjoni.

Artikolu 22

Dan il-Ftehim għandu jgħodd, fuq naħa waħda, għat-territorji li fihom it-Trattat li jistabbilixxi il-Komunità Ekonomika Ewropea ikun applikat u skond il-kondizzjonijiet stabbiliti f'dak it-Trattat u, fuq in-naħa l-oħra, għat-territorju tal-Prinċipalità ta' Andorra.

Artikolu 23

L-Anness I u II u l-Appendiċi ma' dan il-Ftehim għandhom jiffurmaw parti integrali minnu.

Artikolu 24

1. Dan il-Ftehim għandu jidħol fis-seħħ fl-1 ta' Lulju 1990, fuq kondizzjoni li l-Partijiet Kontraenti jkunu nnotifikaw lil xulxin qabel dik id-data bit-tmiem tal-proċeduri meħtieġa għal dak il-għan.

2. Wara d-data prevista fil-paragrafu 1, dan il-Ftehim għandu jidħol fis-seħħ fl-ewwel jum tat-tieni xahar wara n-notifika.

3. Jekk paragrafu 2 japplika, id-data ta' l-1 ta' Jannar 1991 imdaħħla f'diversi dispożizzjonijiet ta' dan il-Ftehim għandha tkun sostitwita bid-data ta' 1 ta' Lulju 1991.

Artikolu 25

Id-dispożizzjonijiet ta' dan il-Ftehim għandhom jidħlu flok dawk applikati mill-Komunità, u b'mod partikoli minn Franza u Spanja, qabel id-dħul fis-seħħ tal-Ftehim, skond l-iSkambju ta' Ittri ta' l-1967 mal-Prinċipalità ta' Andorra.

Artikolu 26

Dan il-Ftehim huwa fformulat f'żewġ oriġinali fil-lingwa Daniża, Olandiża, Ingliża, Franċiża, Ġermaniża, Griega, Taljana, Portugiża, Spanjola u Katalana, waqt li kull test ikun ugwalment awtentiku.

ANNESS I

Lista ta' uffiċji doganali imsemmija fl-Artikolu 8(1)

— TOULOUSE PORTET

— L'HOSPITALET-PAS DE LA CASE

— LA TOUR DE CAROL

— PERPIGNAN

— MADRID

— BARCELONA

▼M1 —————

▼B

— FARGA DE MOLES

▼M1

— TOULOUSE-BLAGNAC

▼B

ANNESS II

Fir-rigward tad-dispożizzjonijiet ta' politika dwar il-kummerċ adotta mill-Prinċipalità ta' Andorra taħt il-Ftehim, u biex l-importazzjoni tal-prodotti kkunsmati fAndorra ma jkunux affettwati minn dawn id-dispożizzjonijiet, tista' tkun deċiża deroga mill-Kumitat Konġunt wara talba mill-Prinċipalità ta' Andorra; dawn id-derogi jistgħu jinkludu aspetti ta' politika kummerċjali komuni li ma japplikawx għall-iStati Membri kollha tal-Komunità.

Il-Kummissjoni għandha tikkomunika lill-awtoritajiet ta' Andorra kull informazzjoni relevanti li tikkonċerna l-arranġamenti applikabbli għall-kummerċ estern tal-Komunità.

Dikjarazzjoni mill-Komunità li tikkonċerna prodotti agrikoli u dawk agrikoli proċessati

Dan il-Ftehim m'għandux jaffettwa l-arranġamenti dwar rifużjoni tal-Komunità għal esportazzjoni ta' prodotti agrikoli jew dawk agrikoli proċessati tal-Komunità.

Dikjarazzjoni konġunta

In kwantu għad-dispożizzjonijiet ta' dan il-Ftehim, bħal, b'mod partikolari, id-dispożizzjonijiet li jirregolaw dazji doganali, ħlasijiet li għandhom effett ekwivalenti, restrizzjonijiet kwantitattivi, miżuri li għandhom effett ekwivalenti, projbizzjonijiet fuq importazzjoni, esportazzjoni jew merkanzija in transitu, huma simili għad-dispożizzjonijiet tat-Trattat li jistabilixxi l-Komunità Ekonomika Ewropea, ir-rappreżentanti tal-Partijiet Kontraenti fil-Kumitat Konġunt għandhom jintrabtu li jinterpretaw dawk ta' qabel, fl-ambitu ta' dan il-Ftehim, bl-istess mod li dawk ta' l-aħħar ikunu interpretati fil-kummerċ fil-Komunità Ekonomika Ewropea.

Dikjarazzjoni mill-Prinċipalità ta' Andorra

Il-Prinċipalità ta' Andorra tintrabat li ma twettaqx xi diskriminazzjoni fir-rigward ta' dazji ta' importazzjoni u taxxi imposti fuq whisky, absinth u aperittivi b'bażi ta' aniseed, fuq naħa waħda, u xorb alkoħoliku ieħor u aperittivi, mill-banda l-oħra.

Dikjarazzjoni konġunta

Il-Kumitat Konġunt għandu jeżamina, u jagħmel ħiltu biex isib soluzzjoni għal, xi problemi li jistgħu jinqalgħu fil-kummerċ bejn il-Partijiet Kontraenti fir-rigward ta' monitoraġġ u ċertifikazzjoni ta' standards tekniċi.

▼M4

Appendix

concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

TABLE OF CONTENTS TITLE I GENERAL PROVISIONS — Article 1 TITLE II DEFINITION OF THE CONCEPT OF ORIGINATING PRODUCTS — Article 2 — Article 3 — Article 4 — Article 5 — Article 6 — Article 7 — Article 8 — Article 9 TITLE III TERRITORIAL REQUIREMENTS — Article 10 — Article 11 — Article 12 TITLE IV DRAWBACK OR EXEMPTION — Article 13 TITLE V PROOF OF ORIGIN — Article 14 — Article 15 — Article 16 — Article 17 — Article 18 — Article 19 — Article 20 — Article 21 — Article 22 — Article 23 — Article 24 — Article 25 — Article 26 — Article 27 TITLE VI ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION — Article 28 — Article 29 — Article 30 — Article 31 — Article 32 TITLE VII CEUTA AND MELILLA — Article 33 — Article 34

TITLE I

GENERAL PROVISIONS

Article 1

Definitions

1. For the application of Article 11(1) of the Agreement, this Appendix lays down the definition of the concept of ‘originating products’ and methods of administrative cooperation

2. For the purposes of this Appendix:

(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 Andorra 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 Andorra;

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

(i) ‘added value’ shall be taken to be the ex works price minus the customs value of each of the products incorporated which did not originate in the country in which those products were obtained;

(j) ‘chapters’ and ‘headings’ means the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Appendix as ‘the Harmonised System’ or ‘HS’;

(k) ‘classified’ refers to the classification of a product of 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 4 of this Appendix.

(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 5 of this Appendix.

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

(a) products wholly obtained in Andorra within the meaning of Article 4 of this Appendix;

(b) products obtained in Andorra incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Andorra within the meaning of Article 5 of this Appendix.

Article 3

Bilateral cumulation of origin

1. Materials originating in the Community shall be considered as materials originating in Andorra when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 6(1) of this Appendix.

2. Materials originating in Andorra shall be considered as materials originating in the Community when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 6(1) of this Appendix.

Article 4

Wholly obtained products

1. The following shall be considered as wholly obtained in the Community or Andorra:

(a) mineral products extracted from their soil of 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 Andorra by their vessels;

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

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

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

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

2. The terms ‘their vessels’ and ‘their factory ships’ in sub-paragraphs 1(f) and (g) shall apply only to vessels and factory ships:

(a) which are registered or recorded in an EC Member State or in Andorra;

(b) which sail under the flag of an EC Member State or of Andorra;

(c) which are owned to an extent of at least 50 per cent by nationals of EC Member States or of Andorra, 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 members of such boards are nationals of EC Member States or of Andorra 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 EC Member States or of Andorra; and

(e) of which at least 75 per cent of the crew are nationals of EC Member States or of Andorra.

Article 5

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 this 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. Accordingly, 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.

3. Paragraphs 1 and 2 shall apply except as provided in Article 6.

Article 6

Insufficient working or processing operations

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 5 are satisfied:

(a) operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);

(b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;

(c) (i) changes of packaging and breaking up and assembly of packages; (ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards etc., and all other simple packaging operations;

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

(e) simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in the Appendix to enable them to be considered as originating in the Community or Andorra;

(f) simple assembly of parts to constitute a complete product;

(g) a combination of two or more operations specified in subparagraphs (a) to (f);

(h) slaughter of animals.

2. All the operations carried out in either the Community or Andorra 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 7

Unit of qualification

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

Accordingly, it follows that:

(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised 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 Harmonised System, each product must be taken individually when applying the provisions of this Appendix.

2. Where, under general rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Article 8

Sets

Sets, as defined in general rule 3 of the Harmonised 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 9

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 10

Principle of territoriality

1. The conditions set out in Title II relative to the acquisition of originating status must be fulfilled without interruption in the Community or Andorra.

2. If originating goods exported from the Community or Andorra to another country are returned they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

(a) the goods returned are the same goods as those exported; and

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

Article 11

Direct transport

1. The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Appendix, which are transported directly between the Community and Andorra. 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.

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 name of the ships, of 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 12

Exhibitions

1. Originating products, sent for exhibition in another country and sold after the exhibition for importation in the Community or Andorra 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 Andorra to the country in which the exhibition is held and has exhibitioned them there;

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

(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 13

Prohibition of drawback of, or exemption from customs duties

1. Non-originating materials used in the manufacture of products originating in the Community or in Andorra 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 Andorra 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 Andorra 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 7(2) and products in a set within the meaning of Article 8 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 14

General requirements

1. Products originating in the Community shall, on importation into Andorra and products originating in Andorra shall, on importation into the Community, benefit from this 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 19(1), a declaration, the text of which appears in Annex IV, 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 (hereinafter referred to as the ‘invoice declaration’).

2. Notwithstanding paragraph 1, originating products within the meaning of this Appendix shall, in the cases specified in Article 23, benefit from this Agreement without it being necessary to submit any of the documents referred to above.

Article 15

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 the 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 handwritten, 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 Appendix.

4. A movement certificate EUR.1 shall be issued by the customs authorities of an EC Member State or Andorra if the products concerned can be considered as products originating in the Community or Andorra and fulfil the other requirements of this Appendix.

5. The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Appendix. 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. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly competed. 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 16

Movement certificates EUR.1 issued retrospectively

1. Notwithstanding Article 15(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 one of the following phrases:

‘NACHTRÄGLICH AUSGESTELLT’, ‘DELIVRE A POSTERIORI’, ‘RILASCIATO A POSTERIORI’, ‘AFGEGEVEN A POSTERIORI’, ‘ISSUED RETROSPECTIVELY’, ‘UDSTEDT EFTERFØLGENDE’, ‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ’, ‘EXPEDIDO A POSTERIORI’, ‘EMITIDO A POSTERIORI’, ‘ANNETTU JÄLKIKÄTEEN’, ‘UTFÄRDAT I EFTERHAND’, ‘EMES A POSTERIORI’.

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

Article 17

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 one of the following words:

‘DUPLIKAT’, ‘DUPLICATA’, ‘DUPLICATO’, ‘DUPLICAAT’, ‘DUPLICATE’, ‘ΑΝΤΙΓΡΑΦΟ’, ‘DUPLICADO’, ‘SEGUNDA VIA’, ‘KAKSOISKAPPALE’, ‘DUPLICAT’.

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 18

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 Andorra, 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 Andorra. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed.

Article 19

Conditions for making out an invoice declaration

1. An invoice declaration as referred to in Article 14(1)(b) may be made out:

(a) by an approved exporter within the meaning of Article 20, 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 or Andorra and fulfil the other requirements of this Appendix.

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 origination status of the products concerned as well as the fulfilment of the other requirements of this Appendix.

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 handwritten, 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 20 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 that it is presented in the importing country no longer than two years after the importation of the products to which it relates.

Article 20

Approved exporter

1. The customs authorities of the exporting country may authorise any 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 origination status of the products as well as the fulfilment of the other requirements of this Appendix.

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, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.

Article 21

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 22

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 this Agreement.

Article 23

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 Appendix 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 C2/CP3 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 24

Supporting documents

The documents referred to in Articles 15(3) and 19(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 or Andorra and fulfil the other requirements of this Appendix 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 bookkeeping;

(b) documents proving the originating status of materials used, issued or made out in the Community or Andorra where these documents are used in accordance with domestic law.

(c) documents proving the working or processing of materials in the Community or Andorra, issued or made out in the Community or Andorra, 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 Andorra in accordance with this Appendix.

Article 25

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 15(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 19(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 15(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 26

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 27

Amounts expressed in euro

1. Amounts in the national currency of the exporting country equivalent to the amounts expressed in euro shall be fixed by the exporting country and communicated to the importing countries through the European Commission.

2. When the amounts exceed the corresponding amounts fixed by the importing country, the latter shall accept them if the products are invoiced in the currency of the exporting country. When the products are invoiced in the currency of another EC Member State or Andorra, the importing country shall recognise the amount notified by the country concerned.

3. The amounts to be used in any given national currency shall be the equivalent in that national currency of the amounts expressed in euro as at the first working day in October 1996.

4. The amounts expressed in euro and their equivalents in the national currencies of the EC Member States and Andorra shall be reviewed by the Joint Committee at the request of the Community or Andorra. When carrying out this review, the Joint Committee shall ensure that there will be no decrease in the amounts to be used in any national currency and shall furthermore 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 COOPERATION

Article 28

Mutual assistance

1. The customs authorities of the EC Member States and of Andorra shall provide each other, through the European Commission, 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 Appendix, the Community and Andorra 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 for the information given in these documents.

Article 29

Verification of proof of origin

1. Subsequent verifications 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 Appendix.

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 result 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 or Andorra and fulfil the other requirements of this Appendix.

6. If in cases of reasonable doubt there is no reply within 10 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 30

Dispute settlement

Where disputes arise in relation to the verification procedures of Article 29 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 Appendix, they shall be submitted to the Joint 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 31

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 32

Free zones

1. The Community and Andorra 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 Andorra are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new EUR.1 certificate at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Appendix.

TITLE VII

CEUTA AND MELILLA

Article 33

Application of the Appendix

1. The term ‘Community’ used in Article 2 does not cover Ceuta and Melilla.

2. Products originating in Andorra, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the Community under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. Andorra shall grant to imports of products covered by the Agreement and originating in the Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the Community.

3. For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this Appendix shall apply mutatis mutandis subject to the special conditions set out in Article 34.

Article 34

Specials conditions

1. Providing they have been transported directly in accordance with the provisions of Article 11, the following shall be considered as:

(1) products originating in Ceuta and Melilla: (a) products wholly obtained in Ceuta and Melilla; (b) products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that: (i) the said products have undergone sufficient working or processing within the meaning of Article 5 of this Appendix, or that (ii) those products are originating in Andorra or the Community within the meaning of this Appendix, provided that they have been submitted to working or processing which goes beyond the insufficient working of processing referred to in Article 6(1);

(2) products originating in Andorra: (a) products wholly obtained in Andorra; (b) products obtained in Andorra, in the manufacture of which products other than those referred to in (a) are used, provided that: (i) the said products have undergone sufficient working or processing within the meaning of Article 5 of this Appendix; or that (ii) those products are originating in Ceuta and Melilla or the Community within the meaning of this Appendix, provided that they have been submitted to working or processing which goes beyond the insufficient working or processing referred to in Article 6(1).

2. Ceuta and Melilla shall be considered as a single territory.

3. The exporter or his authorised representative shall enter ‘Andorra’ and ‘Ceuta and Melilla’ in Box 2 of movement certificates EUR.1 or on invoice declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on invoice declarations.

4. The Spanish customs authorities shall be reponsible for the application of this Appendix in Ceuta and Melilla.

ANNEX I

Introductory notes to the list in Annex II

Note 1:

The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 5 of the Appendix.

Note 2:

2.1. The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in columns 3 or 4 apply only to the part of that heading as described in column 2.

2.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in columns 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1.

2.3. Where there are different rules in the list applying to differnt products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in columns 3 or 4.

2.4. Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.

Note 3:

3.1. The provisions of Article 5 of the Appendix concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in Andorra.

3.2. The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status. Thus if a rule provides that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.

3.3. Without prejudice to Note 3.2 where a rule states that ‘materials of any heading’ may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression ‘manufacture from materials of any heading, including other materials of heading No …’ means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.

3.4. When a rule in the list specified that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.

3.5. Where a rule in the list specified that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule.

Example:

The rule for prepared foods of heading No 1904 which specifically excluded the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.

However, this does not apply to products which, although they cannot be manufactured from the particular material specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.

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







HS heading No Description of product Working or procesing carried out on non-originating materials that confers originating status (1) (2) (3) or (4) Chapter 1 Live animals All the animals of Chapter 1 used must be wholly Chapter 2 Meat and edible meat offal Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates Manufacture in which all the materials of Chapter 3 used must be wholly obtained ex Chapter 4 Dairy produce; birds' eggs, natural honey, edible products of animal origin, not elsewhere specified or included; except for: Manufacture in which all the materials of Chapter 4 used must be wholly obtained 0403 Buttermilk, curdled milk and cream, yoghurt, 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 Manufacture in which: — all the materials of Chapter 4 used must be wholly obtained — any fruit juice (except those of pineapple, lime or grapefruit) of heading No 209 used must already be originating — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ex Chapter 5 Products of animal origin, not elsewhere specified or included except for: Manufacture in which all the materials of Chapter 5 used must be wholly obtained ex 05.02 Prepared pigs', hogs' or boars' bristles and hair Cleaning, disinfecting, sorting and straightening of bristles and hair Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Manufacture in which: — all the materials of Chapter 6 used must be wholly obtained — the value of all the materials used does not exceed 50 % of the ex-works price of the product Chapter 7 Edible vegetables and certain roots and tubers Manufacture in which all the materials of Chapter 7 used must be wholly obtained Chapter 8 Edible fruit and nuts; peel of citrus fruits or melons Manufacture in which: — all the fruit and nuts used must be wholly obtained — the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product ex Chapter 9 Coffee, tea, maté and spices; except for: Manufacture in which all the materials of Chapter 9 used must be wholly obtained 09.01 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion Manufacture from materials of any heading 09.02 Tea, whether or not flavoured Manufacture from materials of any heading ex 09.10 Mixtures of spices Manufacture from materials of any heading Chapter 10 Cereals Manufacture in which all the materials of Chapter 10 used must be wholly obtained ex Chapter 11 Products of the milling industry, malt, starches; inulin; wheat gluten; except for: Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 07.14 of fruit used must be wholly obtained ex 11.06 Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 07.13 Drying and milling of leguminous vegetables of heading No 07.08 Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains; seeds and fruit; industrial or medicinal plants, straw and fodder Manufacture in which all the materials of Chapter 12 used must be wholly obtained 13.01 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Manufacture in which the value of any materials of heading No 13.01 used may not exceed 50 % of the ex-works price of the product 13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable — Mucilages and thickeners, modified, derived from vegetable products Manufacture from non-modified mucilages and thickeners — Other Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included Manufacture in which all the materials of Chapter 14 used must be wholly obtained ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 15.01 Pigfat (including lard) and poultry fat, other than that of heading No 02.09 or 15.03: — Fats from bones or waste Manufacture from materials of any heading except those of heading Nos 02.03, 02.06 or 02.07 or bones of heading No 05.06 — Other Manufacture from meat or edible offal of swine of heading No 02.03 or 02.06 or of meat and edible offal of poultry of heading No 02.07 1502 Fats of bovine animals, sheep or goats, other than those of heading No 15.03: — Fats from bones or waste Manufacture from materials of any heading except those of heading Nos 02.01, 02.02, 02.04 or 02.06 or bones of heading No 05.06 — Other Manufacture in which all the materials of Chapter 2 used must be wholly obtained 15.04 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: — Solid fractions Manufacture from materials of any heading including other materials of heading No 15.04 — Other Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained ex 15.05 Refined lanolin Manufacture from crude wool grease of heading No 15.05 15.06 Other animals fats and oils and their fractions, whether or not refined, but not chemically modified: — Solid fractions Manufacture from materials of any heading including other materials of heading No 15.06 — Other Manufacture in which all the materials of Chapter 2 used must be wholly obtained 15.07 to 15.15 Vegetable oils and their fractions: — Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption Manufacture in which all the materials used for classified within a heading other than that of the product — Solid fractions, except for that of jojoba oil Manufacture from other materials of heading Nos 15.07 to 15.05 — Other Manufacture in which all the vegetable materials used must be wholly obtained 15.16 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified or elaidinsed, whether or not refined, but not further prepared Manufacture in which: — all the materials of Chapter 2 used must be wholly obtained — all the vegetable materials used must be wholly obtained. However, materials of heading Nos 15.07, 15.08, 15.11 and 15.13 may be used 15.17 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 No 15.16 Manufacture in which: — all the materials of Chapters 2 and 4 used must be wholly obtained — all the vegetable materials used must be wholly obtained. However, materials of heading Nos 15.07, 15.08, 15.11 and 15.13 may be used Chapter 16 Preparations of meat, of fish or of crustaceans molluscs or other aquatic invertebrates Manufacture from animals of Chapter 1. All the materials of Chapter 3 used must be wholly obtained ex Chapter 17 Sugars and sugar confectionery; except for: Manufacture in which all the materials used are classified within a heading other than that of the product ex 17.01 Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artifical honey, whether or not mixed with natural honey; caramel — Chemically pure maltose and fructose Manufacture from materials of any heading including other materials of heading No 17.02 — Other sugars in solid form, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product — Other Manufacture in which all the materials used must already be originating ex 17.03 Molasses resulting from the extraction or refining of sugar, flavoured or coloured Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 17.04 Sugar confectionery (including white chocolate), not containing cocoa Manufacture in which: — all the materials used are classified within a heading other than that of the product — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product Chapter 18 Cocoa and cocoa preparations Manufacture in which: — all the materials used are classified within a heading other than that of the product — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 19.01 Malt extract; food preparations of flour, 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 heading Nos 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: — Malt extract Manufacture from cereals of Chapter 10 — Other Manufacture in which: — all the materials used are classified within a heading other than that of the product — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 19.02 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: — containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained — containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs Manufacture in which: — all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained — all the materials of Chapters 2 and 3 used must be wholly obtained 19.03 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms Manufacture from materials of any heading except potato starch of heading No 11.08 19.04 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 and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included Manufacture: — from materials not classified within heading No 18.06 — in which all the cereals and flour (except durum wheat and its derivatives) used must be wholly obtained — in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 19.05 Bread, pastry, cakes, biscuits and other baker's wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products Manufacture from materials of any heading except those of Chapter 11 ex Chapter 20 Preparation of vegetables, fruit, nuts or other parts of plants; except for: Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained ex 20.01 Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid Manufacture in which all the materials used are classified within a heading other than that of the product ex 20.04 and ex 20.05 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid Manufacture in which all the materials used are classified within a heading other than that of the product 20.06 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 20.07 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing aded sugar or other sweetening matter Manufacture in which: — all the materials used are classified within a heading other than that of the product — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ex 20.08 — Nuts, not containing added sugar or spirit Manufacture in which the value of the originating nuts and oil seeds of heading Nos 08.01, 08.02 and 12.02 to 12.07 used exceeds 60 % of the ex-works price of the product — Peanut butter; mixtures based on cereals,; palm hearts; maize (corn) Manufacture in which all the materials used are classified within a heading other than that of the product — other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen Manufacture in which: — all the materials used are classified within a heading other than that of the product — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product 20.09 Fruit juices (including grape must) and vegetable juice, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter Manufacure in which: — all the materials used are classified within a heading other than that of the product — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ex Chapter 21 Miscellaneous edible preparations; except for: Manufacture in which all the materials used are classified within a heading other than that of the product 21.01 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 Manufacture in which: — all the materials used are classified within a heading other than that of the product — all the chicory used must be wholly obtained 21.03 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: — Sauces and preparations therefor; mixed condiments and mixed seasonings Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used — Mustard flour and meal and prepared mustard Manufacture from materials of any heading ex 21.04 Soups and broths and preparations thereof Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 20.02 to 20.05 21.06 Food preparations not elsewhere specified or included Manufacture in which: — all the materials used are classifed within a heading other than that of the product — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture in which: — all the materials used are classified within a heading other than that of the product — all the grapes or any material derived from grapes used must be wholly obtained 22.02 Waters, inlcuding 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 No 20.09 Manufacture in which: — all the materials used are classified within a heading other than that of the product — the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product — any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages Manufacture: — from materials not classfied within heading Nos 22.07 or 22.08 — in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume ex Chapter 23 Residues and waste from the food industries; prepared animal fodder; except for: Manufacture in which all the materials used are classified within a heading other than that of the product ex 23.01 Whale meal, flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained ex 23.03 Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight Manufacture in which all the maize used must be wholly obtained ex 23.06 Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil Manufacture in which all the olives used must be wholly obtained 23.09 Preparations of a kind used in animal feeding Manufacture in which: — all the cereals, sugar or molassses, meat or milk used must already be originating — all the materials of Chapter 3 used must be wholly obtained ex Chapter 24 Tobacco and manufactured tobacco substitutes; except for: Manufacture in which all the materials of Chaper 24 used must be wholly obtained 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 24.01 used must already be originating ex 24.03 Smoking tobacco Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 24.01 used must already be originating

ANNEX III

MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1

Printing instructions

1. Each form shall measure 210 × 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.

2. The competent authorities of the Member States of the Community and of Andorra may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.

ANNEX IV

Invoice declaration

The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.

English version

The exporter of the products covered by this document (customs authorisation No … ( 2 )) declares that, except where otherwise clearly indicated, these products are of … preferential origin ( 3 ).

Spanish version

El exportador de los productos incluidos en el presente documento [autorización aduanera no … ( 4 )] declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial … ( 5 ).

Danish version

Eksportøren af varer, der er omfattet af nærværende dokument (toldmyndighedernes tilladelse nr. … ( 6 )), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i … ( 7 ).

German version

Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … ( 8 )), der Waren, auf die sich dieses Handelspapier bezieht, erklärt, daß diese Waren, soweit nicht anders angegeben, präferenzbegünstigte …-Ursprungswaren sind ( 9 ).

French version

L'exportateur des produits couverts par le présent document [autorisation douanière no … ( 10 )] déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle … ( 11 ).

Italian version

L'esportatore delle merci contemplate nel presente documento [autorizzazione doganale … n. … ( 12 )] dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale … ( 13 ).

Dutch version

De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … ( 14 )), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële …-oorsprong zijn ( 15 ).

Portuguese version

O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o … ( 16 )), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … ( 17 ).

Finnish version

Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o … ( 18 )) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja … alkuperätuotteita ( 19 ).

Swedish version

Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. … ( 20 )) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ursprung … ( 21 ).

Greek version

Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο [άδεια τελωνείου υπ' αριθ. … ( 22 )] δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής … ( 23 ).

Catalan version

L'infrascrit, exportador de les mercaderies de què tracta el present document [autorització duanera no … ( 24 )], declaro que, llevat que s'indiqui el contrari, aquestes mercaderies són originàries de l'origen preferencial … ( 25 ).

… ( 26 )

(Place and date)

… ( 27 )

(Signature of the exporter; in addition the name of the person signing the de