Regulation (EEC) No 3184/74 of the Commission of 6 December 1974 concerning the definition of the concept of ' originating products' and methods of administrative cooperation for the application of the customs procedure applicable to certain products originating in and coming from the Faroe Islands
Date: 1974-12-06
Institutions: European Commission
Subjects: Faroes, administrative cooperation, customs duties, fishery product, movement certificate, originating product













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31974R3184

Regulation (EEC) No 3184/74 of the Commission of 6 December 1974 concerning the definition of the concept of ' originating products' and methods of administrative cooperation for the application of the customs procedure applicable to certain products originating in and coming from the Faroe Islands  


Official Journal L 344 , 23/12/1974 P. 0001 - 0051 Greek special edition: Chapter 02 Volume 2 P. 0005  Spanish special edition: Chapter 02 Volume 2 P. 0177  Portuguese special edition Chapter 02 Volume 2 P. 0177  





REGULATION (EÉC) No 3184/74 OF THE COMMISSION  of 6 December 1974  concerning the definition of the concept of "originating products" and methods of administrative cooperation for the application of the customs procedure applicable to certain products originating in and coming from the Faroe Islands  THE COMMISSION OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community;  Having regard to Council Regulation (EEC) No 2051/74 (1) of 1 August 1974 concerning the customs procedure applicable to certain products originating in and coming from the Faroe Islands, and in particular Article 5 (1) thereof;  Whereas rules should be laid down in respect of products covered by the Regulation mentioned above concerning the conditions under which such products acquire the status of originating products and the mode of proof and verification of this status;  Whereas, even though such rules have already been established for fishery products by Regulation (EEC) No 2051/74 as aforesaid, it is necessary for the sake of clarity to include those provisions in this Regulation;  Whereas the measures provided for in this Regulation are in accordance with the Opinion of the Committee on Origin,  HAS ADOPTED THIS REGULATION:     TITLE I Article 1  For the purposes of application of the customs procedure applicable to products originating in and coming from the Faroe Islands, the Faroe Islands shall comply or ensure compliance with the provisions of this Regulation that concern them.  Article 2 For the purposes of application of the customs procedure applicable to certain products originating in the Faroe Islands, the following rules shall apply:    1. the following products shall, provided that they have been transported direct within the meaning of Article 6, be regarded as products originating in the Faroe Islands:      (a) products wholly obtained in the Faroe Islands;           (b) products obtained in the Faroe Islands in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 4. This condition shall not apply, however, to products which, within the meaning of this Regulation, originate in they Community;         2. for the purposes of the last sentence of the preceding subparagraph, the following products shall, provided that they have been transported direct as aforesaid, be regarded as products originating in the Community:     (a) products wholly obtained in the Community;       (b) products obtained in the Community in the manufacture of which products other than those referred to in (a) are used, provided that the said products have undergone sufficient working or processing within the meaning of Article 4. This condition shall not apply, however, to products which, within the meaning of this Regulation, originate in the Faroe Islands.   The products set out in List C are temporarily excluded from the scope of this Regulation.      Article 3 The following shall be considered as wholly obtained either in the Community or in the Faroe Islands within the meaning of Article 2 (1) (a) and (2) (a):  (1)OJ No L 212, 2.8.1974, p. 33.     (a) mineral products extracted from their soil or from their seabed;       (b) vegetable products harvested there;       (c) live animals born and raised there;       (d) products from live animals raised there;       (e) products obtained by hunting or fishing conducted there;       (f) products of sea fishing and other products taken from the sea by their vessels;       (g) products made aboard their factory ships exclusively from products referred to in subparagraph (f);       (h) used articles collected there fit only for the recovery of raw materials;       (i) waste and scrap resulting from manufacturing operations conducted there;       (j) goods produced there exclusively from products specified in subparagraphs (a) to (i).     Article 4 1. For the purpose of implementing Article 2 (1) (b) and (2) (b) the following shall be considered as sufficient working or processing:    (a) working or processing as a result of which the goods obtained receive a classification under a tariff heading other than that covering each of the products worked or processed, except, however, working or processing specified in List A, where the special provisions of that list apply;       (b) working or processing as specified in List B.    The expressions "Sections", "Chapters" and "tariff headings" shall mean the Sections, Chapters and tariff headings in the Brussels Nomenclature for the classification of goods in customs tariffs.  2. Where for a given product obtained a percentage rule limits in Lists A and B the value of the materials and parts which may be used, the total value of these materials and parts, whether or not they have in the course of working, processing or assembly changed tariff heading within the limits and under the conditions laid down in each of those two lists, may not exceed in relation to the value of the product obtained, the value corresponding either to the common rate, if the rates are identical in both lists, or to the higher of the two if they are different.  3. For the purpose of implementing Article 1 (1) (b) and (2) (b), the following shall in any event be considered as insufficient working or processing to confer the status of originating products, irrespective of whether or not there is a change of tariff heading:    (a) operations to ensure the preservation of merchandise 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 packing and breaking up and assembly of consignments,           (ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc. and all other simple packing operations;        (d) the affixing of marks, labels or 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 mixture do not meet the conditions laid down in this Regulation to enable them to be considered as originating either in the Community or in the Faroe Islands;       (f) simple assembly of parts of articles to constitute a complete article;       (g) a combination of two or more operations specified in subparagraphs (a) to (f);       (h) slaughter of animals.     Article 5 Where the Lists A and B referred to in Article 4 provide that goods obtained in the Community or in the Faroe Islands shall be considered as originating therein only if the value of the products worked or processed does not exceed a given percentage of the value of the goods obtained, the values to be taken into consideration for determining such percentage shall be:    (i) as regard products whose importation can be proved : their customs value at the time of importation ; as regards products of undetermined origin : the earliest ascertainable price paid for  such products in the territory where manufacture takes place,       (ii) the ex-works price of the goods obtained, less internal taxes refunded or refundable on exportation.     Article 6 Goods to be regarded for the purposes of Article 2 as having been transported direct shall be goods transported without crossing territory other than that of the Member States of the Community.   Article 7 1. Proof of the originating status of products shall be given by production of a movement certificate EUR.1 (of which a specimen is given in Annex V to this Regulation) issued by "Foeroya Gjaldstova" or by the customs authorities of a Member State of the Community.  2. Without prejudice to Article 4 (3), where at the request of the person declaring the goods at customs a dismantled or non-assembled article falling within Chapter 84 or 85 of the Brussels Nomenclature is imported by instalments on the condition laid down by the competent authorities, it shall be considered to be a single article and a movement certificate may be submitted for the whole article upon importation of the first instalment.  3. Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the price thereof or are not separately invoiced shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.   Article 8 By way of derogation from Article 7 above, proof of the originating status of postal consignments (including parcels) shall, provided that such consignments contain only originating products and that the value does not exceed 1 000 units of account per consignment, be given by production of form EUR.2 (of which a specimen is given in Annex VI to this Regulation) and which is completed by the exporter.   Article 9 A movement certificate shall be issued only on application in writing by the exporter. Such application shall be made on a form according with the specimen is given in Annex V to this Regulation and completed in accordance with this Regulation.   Article 10 1. A movement certificate shall be issued by "Foeroya Gjaldstova" or by the customs authorities of the exporting Member State when the goods to which it relates are exported. It shall be made available to the exporter as soon as actual exportation has been effected or ensured.  In exceptional circumstances a movement certificate may be issued after exportation of the goods to which it relates if it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances. In such cases the certificate shall bear a special reference to the circumstances in which it was issued.  2. Applications for movement certificates must be preserved for at least two years by the customs authorities which issued the movement certificates.   Article 11 1. A movement certificate must be submitted within four months of the date of issue by the "Foeroya Gjaldstova" to the customs authorities of the importing State where the goods are entered.  2. A movement certificate which is submitted to the customs authorities of the importing State after the final date of presentation specified in paragraph 1 may be accepted for the purpose of applying Council Regulation (EEC) No 2051/74 of 1 August 1974 where the failure to submit the certificate by the final date set is due to reasons of force majeure or to exceptional circumstances.  In other cases of belated presentation, the customs authorities of the importing State may accept the certificate where the goods have been submitted to them before the said final date.   3. Movement certificates shall be preserved by the customs authorities of the importing State in accordance with the rules in force in that State.  4. The provisions of paragraphs 1 to 3 above shall be applied mutatis mutandis by "Foeroya Gjaldstova" to movement certificates issued by the customs authorities of the Member States and submitted to it pursuant to Article 2 (2) of this Regulation.   Article 12 Movement certificates shall in the importing Member State be submitted to the customs authorities and in the Faroe Islands to "Foeroya Gjaldstova" in accordance with the procedures laid down by that State or by the Faroe Islands. The said authorities may require a translation of a certificate.   Article 13 The discovery of slight discrepancies between the statements made in the movement certificate and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the goods shall not ipso facto render the certificate null and void, provided it is duly established that the certificate corresponds to the goods concerned.   Article 14 1. The Community and the Faroe Islands shall admit goods sent as small packages to private persons or forming part of travellers' personal luggage as originating products without requiring the production of a movement certificate, provided that such goods are not imported by way of trade and have been declared as fulfilling the conditions required in order for them to be considered as originating products and that there is no doubt as to the veracity of such declaration.  2. The Community and the Faroe Islands shall admit as originating products without requiring the production of a form EUR.2 goods sent as small packages to private persons, provided that such goods are not imported by way of trade and have been declared as fulfilling the conditions required in order for them to be considered as originating products and that there is no doubt as to the veracity of such declaration.  3. Importations which are occasional and consist solely of goods for the personal use of the recipients or travellers or their families shall not be considered as importations by way of trade if it is evident from the nature and quantity of the goods that no commercial purpose is in view. Furthermore, the total value of these goods must not exceed 60 units of account in the case of small packages or 200 units of account in the case of the contents of travellers' personal luggage.  4. The unit of account (u.a.) has a value of 0.88867088 gramme of fine gold.   Article 15 1. Goods sent from the Community or from the Faroe Islands for exhibition in a third country and sold after the exhibition for importation into the Faroe Islands or into the Community shall be considered as originating products on condition that the goods meet the requirements of this Regulation entitling them to be recognized as such and provided that it is shown to the satisfaction of the customs authorities of the Member States or of "Foeroya Gjaldstova" that:    (a) an exporter has consigned these goods from the Community or from the Faroe Islands to the country in which the exhibition is held and has exhibited them there;       (b) the goods have been sold or otherwise disposed of by that exporter to a person in the Faroe Islands or in the Community;       (c) the goods have been consigned during the exhibition or immediately thereafter to the Faroe Islands or to the Community in the state in which they were sent for exhibition;       (d) the goods have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.    2. A movement certificate must be produced to the customs authorities of the Member States or "Foeroya Gjaldstova" in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the nature of the goods and 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 organized for private purposes in shops or business premises with a view to the sale of foreign goods and during which the goods remain under customs control.   Article 16 In order to ensure the proper application of the provisions of this Title, the Member States of the Community and the Faroe Islands shall assist each other, through the customs administrations of the Community and "Foeroya Gjaldstova", in checking the authenticity and accuracy of movement certificates and the exporters' declarations in forms EUR.2.   Article 17 Penalties shall be imposed on any person who draws up or causes to be drawn up a document which contains incorrect particulars for the purpose of obtaining a movement certificate or draws up or causes to be drawn up a form EUR.2 containing incorrect particulars.   Article 18 Annexes I to VII form an integral part of this Regulation.   Article 19 1. With effect from 1 January 1976 no drawback or remission of any kind may be granted from customs duties in respect of products used in manufacture not originating in the Faroe Islands or in the Community.  2. In this Article, the term "customs duties" also means charges having an effect equivalent to customs duties.   TITLE II  Section I Completion and issue of movement certificates EUR.1  Article 20 1. Movement certificates shall be made out on a form according with the specimen shown in Annex V to this Regulation. This form shall be printed in one of the languages of the Community. The certificate shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State. If it is completed in manuscript, entries must be in ink in printscript.  Each certificate shall measure 210 x 297 mm, with a tolerance of up to plus 5 mm or minus 8 mm in the length. The paper must be white-sized writing paper 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.  The Member States of the Community and the Faroe Islands may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case, each certificate must include a reference to such approval. Each certificate 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 whether or not printed, by which it can be identified.   Article 21 1. Under the responsibility of the exporter, he or his authorized representative shall request the issue of a movement certificate.  2. The exporter or his representative shall submit with his request any appropriate supporting document proving that the goods to be exported qualify for the issue of a movement certificate.   Article 22 1. It shall be the responsibility of "Foeroya Gjaldstova" or the customs authorities of the exporting Member State to ensure that the forms referred to in Article 9 of this Regulation are duly completed. In particular, they shall check whether the space reserved for the description of the goods has been completed in such a manner as to exclude any possibility of fraudulent additions. To this end, the description of the goods must be given without leaving any blank lines. Where the space is not completely filled a horizontal line must be drawn below the last line of the description, the empty space being crossed through.  2. It shall be the responsibility of "Foeroya Gjaldstova" or the customs authorities of the  exporting Member State to take any steps necessary to verify the origin of the goods and to check the other statements on the certificate.   Article 23 The EUR.1 movement certificate shall be issued by "Foeroya Gjaldstova" if the goods to be exported can be considered products originating in the Faroe Islands within the meaning of Article 2 (1) of this Regulation.   Article 24 The EUR.1 movement certificate shall be issued by the customs authorities of a Member State of the European Economic Community if the goods to be exported can be considered products originating in the Community within the meaning of Article 2 (2) of this Regulation.   Article 25 For the purpose of verifying whether the conditions stated in Articles 23 and 24 have been met, the competent authorities shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.   Article 26 The date of issue of the movement certificate must be indicated in the part of the certificate reserved for the customs authorities.   Article 27 "Foeroya Gjaldstova" and the customs authorities of the Member States shall provide each other, through the Commission of the European Communities, with specimen impressions of the stamps used in their offices for the issue of movement certificates.   Article 28 It shall always be possible to replace one or more movement certificates by one or more other such certificates, provided that this is done by "Foeroya Gjaldstova" or at the customs office of the Member State where the goods are located.   Article 29 1. When a certificate is issued as provided in Article 10 (1) of this Regulation after the goods to which it relates have actually been exported, the exporter must in the application referred to in Article 9 of this Regulation:    (a) indicate the place and date of exportation of the goods to which the certificate relates;       (b) certify that no certificate was issued at the time of exportation of the goods in question, and state the reasons.    2. "Foeroya Gjaldstova" or the customs authorities of the exporting Member State may issue a movement certificate retrospectively only after verifying that the particulars supplied in the exporter's application agree with those on the corresponding document.  Certificates issued retrospectively must be endorsed with one of the following phrases : "NACHTRÄGLICH AUSGESTELLT", "DÉLIVRÉ A POSTERIORI", "RILASCIATO A POSTERIORI", "AFGEGEVEN A POSTERIORI", "ISSUED RETROSPECTIVELY", "UDSTEDT EFTERFØLGENDE".   Article 30 In the event of the theft, loss or destruction of a movement certificate, the exporter may apply to the customs authorities which issued it for a duplicate to be made out on the basis of the export documents in their possession. The duplicate issued in this way must be endorsed with one of the following words : "DUPLIKAT", "DUPLICATA", "DUPLICATO", "DUPLICAAT", "DUPLICATE".  The duplicate, which must bear the date of issue of the original movement certificate, shall take effect from that date.   Article 31 The endorsements referred to in Articles 29 and 30 above shall be entered in the space on the certificates for "Remarks".   Article 32 1. The Member States and the Faroe Islands shall take all necessary steps to ensure that goods traded under cover of a movement certificate which in the course of transport use free zones situated in their territory are not substituted by other goods and that they do not undergo handling other than normal operations designed to prevent their deterioration.   2. When products originating in the Community or in the Faroe Islands and imported into a free zone under cover of a movement certificate undergo treatment or processing, the customs authorities concerned must issue a new certificate at the exporter's request if the treatment or processing undergone is in accordance with the provisions of this Regulation.   Section II Simplified procedure for the issue of EUR.1 movement certificates  Article 33 By way of derogation from Articles 7, 9 and 10 of this Regulation and for Section I of this Title, a simplified procedure for the issue of EUR.1 movement certificates is hereby established in accordance with the following provisions.   Article 34 "Foeroya Gjaldstova" or the customs authorities in the exporting Member State may authorize any exporter, hereinafter referred to as "approved exporter", who satisfies the conditions set out in Article 35 and who intends to carry out transactions for which EUR.1 movement certificates may be issued, not to submit to "Foeroya Gjaldstova" or to the customs office of the exporting Member State at the time of export either the goods or the application for an EUR.1 movement certificate relating to those goods, for the purpose of obtaining an EUR.1 movement certificate under the conditions laid down in Article 7 of this Regulation.   Article 35 1. The authorization referred to in Article 34 shall be granted only to exporters making frequent shipments and who offer, to the satisfaction of the competent authorities, all guarantees necessary to verify the originating status of the products.  2. The competent authorities shall refuse such authorization to exporters who do not offer all the guarantees which they consider necessary.  3. The competent authorities may withdraw the authorization at any time. They must do so where the approved exporter no longer satisfies the conditions or no longer offers the guarantees referred to in the preceding paragraphs.   Article 36 1. The authorization shall stipulate, at the choice of the competent authorities, that box No 11 "Customs endorsement" of the EUR.1 movement certificate must:    (a) either be endorsed beforehand with the stamp of "Foeroya Gjaldstova" or of the competent customs office of the exporting Member State and the signature, which may be a facsimile, of an official of that office, or       (b) be endorsed by the approved exporter with a special stamp which has been approved by "Foeroya Gjaldstova" or by the customs authorities of the exporting Member State and corresponds to the specimen given in Annex VII. Such stamp may be pre-printed on the forms.    2. In the cases referred to in paragraph 1 (a), one of the following phrases shall be entered in box No 7 "Remarks" of the EUR.1 movement certificate : "Simplified procedure", "Forenklet procedure", "Vereinfachtes Verfahren", "Procédure simplifiée", "Procedure semplificata", "Vereenvoudigde procedure".  3. Where the simplified procedure is applied, "Foeroya Gjaldstova" or the customs authorities of the exporting Member State may prescribe the use of EUR.1 movement certificates bearing a distinctive sign by which they may be identified.   Article 37 1. In the authorization the competent authorities shall specify in particular:    (a) the conditions under which the applications for EUR.1 movement certificates are to be made,       (b) the conditions under which these applications are to be kept for at least two years,       (c) in the cases referred to in Article 36 (1) (b), the authority competent to carry out the subsequent verification referred to in Article 46 of this Regulation.    2. The approved exporter may be required to inform the competent authorities, in accordance with the rules which they lay down, of the goods to be dispatched by him, so that such authorities may make any verification they think necessary before the departure of the goods.    Article 38 1. In the cases referred to in Article 36 (1), box No 11 "Customs endorsement" of the EUR.1 movement certificate shall be completed if necessary by the approved exporter.  2. The approved exporter shall, if necessary indicate in box No 13 "Request for verification" of the EUR.1 movement certificate the name and address of the authority competent to verify such certificate.   Article 39 "Foeroya Gjaldstova" or the customs authorities in the exporting Member State may carry out any check on approved exporters which they consider necessary. Such exporters must allow this to be done.   Article 40 "Foeroya Gjaldstova" or the customs authorities in the exporting Member State may declare certain categories of goods ineligible for the special treatment provided for in Article 34.   Article 41 The provisions of this Section shall be without prejudice to the application of the rules of the Community and of the Member States concerning customs formalities and the use of customs documents.  Section III  Rules for the completion of Form EUR.2  Article 42 1. Form EUR.2 shall be made out on the form of which a speciemen is given in Annex VI to this Regulation in one of the languages of the Community and in accordance with the provisions of the domestic law of the exporting State. If it is completed in manuscript entries must be in ink and in printscript. Form EUR.2 shall be composed of two parts, each part being 210 x 148 mm. The paper used shall be white paper dressed for writing not containing mechanical pulp and weighing not less than 64 g/m2. The two parts may be detachable.  2. The Faroe Islands and the Member States of the Community 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. In addition each part must bear the distinctive sign attributed to the approved printer and also a serial number, whether or not printed, by which it can be identified.   Article 43 Under the responsibility of the exporter, he or his authorized representative shall complete and sign the two parts of form EUR.2   Article 44 A form shall be completed for each postal consignment. After completing and signing the two parts of the form, the exporter shall, in the case of consignments by parcel post, attach the two parts to the dispatch note. In the case of consignment by letter post, the exporter shall attach part 1 firmly to the consignment and insert part 2 inside it.  These provisions do not exempt exporters from complying with any other formalities required by customs or postal regulations.   Article 45 1. If the goods contained in the consignement have already undergone verification in the exporting country as regards their status as originating products, the exporter may refer to such verification in the space reserved for "Remarks" in form EUR.2.  2. The exporter shall enter the title, "EUR.2", followed by the serial number of the form on the green label C 1 or on customs declaration C 2/CP 3.    Section IV  Administrative cooperation Article 46 1. Subsequent verifications of movement certificates EUR.1 and of forms EUR.2 shall be carried out at random or whenever the customs authorities of the importing Member States or "Foeroya  Gjaldstova" have reasonable doubt as to the authenticity of the document or the accuracy of the information regarding the true origin of the goods in question.  2. For the purpose of implementing the provisions of paragraph 1 above, the customs authorities of the importing Member State or "Foeroya Gjaldstova" shall return the movement certificate EUR.1 or a photocopy thereof or part 2 of form EUR.2 or a photocopy thereof to "Foeroya Gjaldstova" or to the customs authorities of the exporting Member State, giving, where appropriate, the reasons of form or substance for an inquiry. If the invoice has been submitted, such invoice or a copy thereof shall be enclosed by the customs authorities with part 2 of form EUR.2. Those authorities shall also forward any information that has been obtained suggesting that the particulars given on the said certificate or the said form are inaccurate.  If they decide to suspend the application of Council Regulation (EEC) No 2051/74 of 1 August 1974 pending the results of the verification, the customs authorities of the importing Member State shall offer to release the goods to the importer subject to any precautionary measures judged necessary.  3. The customs authorities of the importing Member State or "Foeroya Gjaldstova" shall be informed of the results of the verification as soon as possible. These results must be such as to make it possible to determine whether the disputed movement certificate EUR.1 or Form EUR.2 applies to the goods actually exported, and whether these goods do in fact have the status of originating products.  For the purpose of the subsequent verification of certificates, the customs authorities of the exporting Member State or "Foeroya Gjaldstova" must keep the export documents, or copies of certificates used in place thereof, for not less than two years.   Article 47 This Regulation shall enter into force on 1 January 1975.     This Regulation shall be binding in its entirety and directly applicable in all Member States.  Done at Brussels, 6 December 1974.  For the Commission  The President François-Xavier ORTOLI   ANNEX I EXPLANATORY NOTES  Note 1 - Article 2:  The terms "the Community" or "the Faroe Islands" shall also cover the territorial waters of the Member States of the Community or of the Faroe Islands respectively.  Vessels operating on the high seas, including factory ships, on which the fish caught is worked or processed shall be considered as part of the territory of the State to which they belong, provided that they satisfy the conditions set out in Explanatory Note 4.  Note 2 - Article 2:  In order to determine whether goods originate in the Community or in the Faroe Islands, it shall not be necessary to establish whether the power and fuel, plant and equipment, and machines and tools used to obtain such goods originate in third countries or not.  Note 3 - Article 2:  Packing shall be considered as forming a whole with the goods contained therein. This provision, however, shall not apply to packing which is not of the normal type for the article packed and which has intrinsic utilization value and is of a durable nature, apart from its function as packing.  Note 4 - Article 3 (f):  The term "their vessels" shall apply only to vessels:    - which are registered or recorded in a Member State of the Community or in the Faroe Islands;       - which sail under the flag of a Member State of the Community or of the Faroe Islands;       - which are at least 50 % owned by nationals of Member States of the Community, whether or not resident in the Faroe Islands or by a company with its head office in one of those States, of which the manager or managers, chairman of the board of directors or of the supervisory board, and the majority of the members of such boards are nationals of the Member States of the Community, whether or not resident in the Faroe Islands, 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;       - of which the captain and officers are all, whether or not resident in the Faroe Islands, nationals of Member States of the Community;       - of which at least 75 % of the crew are nationals, whether or not resident in the Faroe Islands, of Member States of the Community.    Note 5 - Article 5:  "Ex-works price" means the price paid to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the products used in manufacture.  "Customs value" means the customs value as defined in the convention concerning the valuation of goods for customs purposes signed in Brussels on 15 December 1950.  Note 6 - Article 19:  "Drawback or remission of any kind granted from customs duties" means any arrangement for the refund or non-imposition, whether partial or complete, of customs duties applicable to products used in manufacture, in so far as such arrangement consists, whether by express provision or in practical effect, in duties being refunded or not imposed when goods obtained from the said products are exported but not when they are retained for home use.  Note 7 - Lists A and B:  The inclusion in Lists A and B of certain tariff headings is without prejudice to the fact that Council Regulation (EEC) No 2051/74 of 1 August 1974 does not apply to certain products falling within those headings.    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