Agreement in the form of an exchange of letters consolidating and modifying the text of Protocol 3 to the Agreement between the European Economic Community and the Republic of Austria @Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation
Date: 1984-10-03
Institutions: Austria, European Economic Community
Subjects: Austria, administrative cooperation, agreement (EU), originating product













EUR-Lex - 21984A1211(01) - EN






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21984A1211(01)

Agreement in the form of an exchange of letters consolidating and modifying the text of Protocol 3 to the Agreement between the European Economic Community and the Republic of Austria @Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation  


Official Journal L 323 , 11/12/1984 P. 0002 Spanish special edition: Chapter 02 Volume 11 P. 0109  Portuguese special edition Chapter 02 Volume 11 P. 0109  





COUNCIL REGULATION (EEC) No 3386/84 of 3 October 1984 concerning the conclusion of the Agreement in the form of an exchange of letters consolidating and modifying the text of Protocol 3 to the Agreement between the European Economic Community and the Republic of Austria    THE COUNCIL OF THE EUROPEAN COMMUNITIES,  Having regard to the Treaty establishing the European Economic Community, and in particular Article 113 thereof,  Having regard to the recommendation from the Commission,  Whereas the rules of origin laid down in Protocol 3 concerning the definition of the concept of "originating products" and methods of administrative cooperation (hereinafter alled "the Protocol") to the Agreement between the European Economic Community and the Republic of Austria (1) as regards both the conditions under which products acquire the status of originating products and proof of such status and the detailed rules for verifying it have been amended by a number of EEC-Austria Joint Committee Decisions;  Whereas there have been two exchanges of letters derogating from Article 1 of the Protocol;  Whereas it is therefore appropriate for the proper functioning of the Agreement to incorporate in a single text all the provisions in question with a view to facilitating the work of users and customs administrations, except for EEC-Austria Joint Committee Decision No 2/82 (2);  Whereas it is appropriate to delete those provisions of the Protocol which are of transitional nature;  Whereas, by virtue of Article 28 of the Protocol, the Joint Committee can only amend part of the Protocol ; whereas it is desirable to give the Joint Committee the power to amend any part of the Protocol,  HAS ADOPTED THIS REGULATION:     Article 1 The Agreement in the form of an exchange of letters consolidating and modifying the text of Protocol 3 to the Agreement between the European Economic Community and the Republic of Austria is hereby approved on behalf of the Community.  The text of the Agreement is attached to this Regulation.    Article 2 The President of the Council is hereby authorized to appoint the person empowered to sign the Agreement for the purpose of binding the Community.    Article 3 This Regulation shall enter into force on the day following its publication in the Official Journal of the European Communities.     This Regulation shall be binding in its entirety and directly applicable in all Member States.  Done at Luxembourg, 3 October 1984.  For the Council  The President  P. BARRY  (1) OJ No L 300, 31.12.1972, p. 2. (2) OJ No L 385, 31.12.1982, p. 2.        AGREEMENT in the form of an exchange of letters consolidating and modifying the text of Protocol 3 to the Agreement between the European Economic Community and the Republic of Austria Letter No 1 Brussels, ...  Sir,  Protocol 3 to the Agreement between the European Economic Community and the Republic of Austria signed on 22 July 1972 has been amended by Joint Committee Decisions Nos 1/77, 1/78, 1/80, 2/80, 3/80, 1/81, 2/81, 3/81, 4/81, 1/82, 2/82 and 1/83, and there have been two exchanges of letters of 14 June 1977 and 6 March 1981 derogating from the terms of Article 1 of the Protocol.  In addition, Articles 18, 21 and 24 and Article 25 (1) to (4) being transitional provisions are no longer of any validity as from 1 January 1985.  It should also be borne in mind that the last subparagraph of Article 23 (1), Article 25 (5) and the second subparagraph of Explanatory Note 8 are only valid until 31 December 1985.  Furthermore, Article 28 which limits the powers of the Joint Committee to make alterations only to the provisions of Title I, Article 5 (3), Title II, Title III, Articles 23, 24 and 25, and of Annexes I, II, III, V and VI of the Protocol is no longer necessary.  In order to clarify the situation and to introduce amendments to the Protocol which the Joint Committee is unable to make and to consolidate all the existing provisions into one single text, with the exception for technical reasons of presentation of Joint Committee Decision No 2/82, I propose that it be agreed that the text of Protocol 3 annexed to this Agreement shall replace the earlier text of Protocol 3 annexed to the Agreement, as modified by Joint Committee Decisions 1/77, 1/78, 1/80, 2/80, 3/80, 1/81, 2/81, 3/81, 4/81, 1/82 and 1/83 and the exchanges of letters of 14 June 1977 and 6 March 1981, all these being superseded by the annexed text and no longer being valid legal instruments.  I propose that this Agreement enter into force on 1 January 1985.  I should be grateful if you would confirm the agreement of your Government to this proposal.  Please accept, Sir, the assurance of my highest consideration.  On behalf of the Council of the European Communities  Letter No 2 Brussels, ...  Sir,  I have the honour to acknowledge receipt of your letter of today reading as follows:  "Protocol 3 to the Agreement between the European Economic Community and the Republic of Austria signed on 22 July 1972 has been amended by Joint Committee Decisions Nos 1/77, 1/78, 1/80, 2/80, 3/80, 1/81, 2/81, 3/81, 4/81, 1/82, 2/82 and 1/83, and there have been two exchanges of letters of 14 June 1977 and 6 March 1981 derogating from the terms of Article 1 of the Protocol.  In addition, Articles 18, 21 and 24 and Article 25 (1) to (4) being transitional provisions are no longer of any validity as from 1 January 1985.  It should also be borne in mind that the last subparagraph of Article 23 (1), Article 25 (5) and the second subparagraph of Explanatory Note 8 are only valid until 31 December 1985.  Furthermore, Article 28 which limits the powers of the Joint Committee to make alterations only to the provisions of Title I, Article 5 (3), Title II, Title III, Articles 23, 24 and 25, and of Annexes I, II, III, V and VI of the Protocol is no longer necessary.  In order to clarify the situation and to introduce amendments to the Protocol which the Joint Committee is unable to make and to consolidate all the existing provisions into one single text, with the exception for technical reasons of presentation of Joint Committee Decision No 2/82, I propose that it be agreed that the text of Protocol 3 annexed to this Agreement shall replace the earlier text of Protocol 3 annexed to the Agreement as modified by Joint Committee Decisions 1/77, 1/78, 1/80, 2/80, 3/80, 1/81, 2/81, 3/81, 4/81, 1/82 and 1/83 and the exchanges of letters of 14 June 1977 and 6 March 1981, all these being superseded by the annexed text and no longer being valid legal instruments.  I propose that this Agreement enter into force on 1 January 1985.  I should be grateful if you would confirm the agreement of your Government to this proposal."  I have the honour to inform you that my Government agrees to the proposal contained in that letter, subject to a subsequent communication to you concerning the completion of the internal procedural requirements under the Austrian Federal Constitution.  Please accept, Sir, the assurance of my highest consideration.  For the Government of the Republic of Austria     PROTOCOL 3 concerning the definition of the concept of "originating products" and methods of administrative cooperation TITLE I Definition of the concept of "originating products" Article 1 For the purpose of implementing the Agreement, and without prejudice to the provisions of Articles 2 and 3 of this Protocol, the following products shall be considered as:    1. 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 5. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in Austria;         2. products originating in Austria:      (a) products wholly obtained in Austria;           (b) products obtained in Austria 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 5. This condition shall not apply, however, to products which, within the meaning of this Protocol, originate in the Community.      The products in List C shall be temporarily excluded from the scope of this Protocol. Nevertheless, the arrangements regarding administrative cooperation and Article 23 shall apply mutatis mutandis to these products.   Article 2 1. Inasmuch as trade between the Community and Finland, Iceland, Norway, Portugal, Sweden and Switzerland and between Austria and the latter six countries, and also between each of those six countries themselves is governed by agreements containing rules identical to those in this Protocol, the following products shall also be considered as:    A. products originating in the Community : those products referred to in Article 1 (1) which, after being exported from the Community, have undergone no working or processing in any of those six countries or have not undergone sufficient working or processing there to confer on them the status of products originating in any of those countries by virtue of provisions corresponding to those of Article 1 (1) (b) or (2) (b) of this Protocol contained in the agreements referred to above, provided that:      (a) only products originating in any of those six countries or in the Community or in Austria have been used in the course of the working or processing;           (b) where a percentage rule limits, in the Lists A or B referred to in Article 5, the proportion in value of non-originating products that can be incorporated under certain circumstances, the added value has been acquired in each of the countries in accordance with the percentage rules and with the other rules contained in the said lists without any possibility of cumulation from one country to another;         B. products originating in Austria : those products referred to in Article 1 (2) which, after being exported from Austria have undergone no working or processing in any one of these six countries or have undergone working or processing insufficient to confer on them the status of products originating in any of those countries by virtue of provisions corresponding to those of Article 1 (1) (b) or (2) (b) of this Protocol contained in the agreements referred to above, provided that:      (a) only products originating in any one of those six countries or in the Community or in Austria have been used in the course of the working or processing;           (b) where a percentage rule limits, in the Lists A or B referred to in Article 5, the proportion in value of non-originating products that can be incorporated under certain circumstances, the added value has been acquired in each of the countries in  accordance with the percentage rules and with the other rules contained in the said lists without any possibility of cumulation from one country to another.      2. For the purpose of implementing paragraph 1 (A) (a) and (B) (a), the fact that products other than those referred to therein are used in a proportion not exceeding in total value 5 % of the value of the products obtained and imported into Austria or the Community does not affect the determination of origin of the latter products, provided that they would not have caused the products exported from the Community or Austria in the first place to lose their status of products originating in the Community or in Austria had they been incorporated there.  3. In the cases referred to in paragraph 1 (A) (b) and (B) (b) and paragraph 2, no non-originating product may be incorporated if it only undergoes the working or processing provided for in Article 5 (3).    Article 3 Notwithstanding the provisions of Article 2 and provided that all the conditions laid down in that Article are nevertheless fulfilled, the products obtained shall not continue to be considered as products originating in the Community or in Austria respectively unless the value of the products worked or processed originating in the Community or in Austria represents the highest percentage of the value of the products obtained. If this is not so, the latter products are considered as originating in the country where the added value acquired represents the highest percentage of their value.    Article 4 The following shall be considered as wholly obtained either in the Community or in Austria within the meaning of Article 1 (1) (a) and (2) (a):    (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 5 1. For the purpose of implementing Article 1 (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 specified in List B.    "Sections", "Chapters" and "headings" shall mean the Sections, Chapters and headings in the Customs Cooperation Council nomenclature for the classification of goods in customs tariffs.  2. When, for a given product obtained, a percentage rule limits in List A and in List B the value of the materials and parts which can be used, the total value of these materials and parts, whether or not they have changed tariff heading in the course of the working, processing or assembly 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 still be considered as insufficient working or processing to confer the  status of originating product, 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) affixing 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 mixtures do not meet the conditions laid down in this Protocol to enable them to be considered as originating either in the Community or in Austria;       (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 6 1. Where the Lists A and B referred to in Article 5 provide that goods obtained in the Community or in Austria 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:  - on the one hand,  as regards 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 of the Contracting Party where manufacture takes place;  - and on the other hand,  the ex-works price of the goods obtained, less internal taxes refunded or refundable on exportation.  This Article also applies for the implementation of Articles 2 and 3.  2. Where Articles 2 and 3 apply, "added value acquired" shall be understood as meaning the difference between the ex-works price of the goods obtained, less internal taxes refunded or refundable on exportation from the country concerned or from the Community and the customs value of all the products imported and worked or processed in that country or in the Community.    Article 7 Goods originating in Austria or in the Community and constituting one single shipment which is not split up may be transported through territory other than that of the Community, Austria, Finland, Iceland, Norway, Portugal, Sweden or Switzerland with, should the occasion arise, transhipment or temporary warehousing in such territory, provided that the crossing of the latter territory is justified for geographical reasons, that the goods have remained under the surveillance of the customs authorities in the country of transit or of warehousing, that they have not entered into the commerce of such countries or been delivered for home use there and have not undergone operations other than unloading, reloading or any operation designed to preserve them in good condition.  TITLE II Arrangements for administrative cooperation  Article 8 1. Originating products within the meaning of this Protocol shall, on importation into the Community or into Austria, benefit from the Agreement upon submission of one of the following documents:      (a) an EUR. 1 movement certificate, hereinafter referred to as "an EUR. 1 certificate", a specimen of which is given in Annex V to this Protocol ; or           (b) a form EUR. 2, a specimen of which is given in Annex VI to this Protocol, for consignments consisting only of originating products, and provided the value does not exceed 3 400 ECU per consignment.     2. The following originating products within the meaning of this Protocol shall, on importation into the Community or into Austria, benefit from the Agreement without it being necessary to produce either of the documents referred to in paragraph 1:      (a) products sent as small packages from private persons to private persons, provided that the value of the products does not exceed 240 ECU;           (b) products forming part of travellers' personal luggage, provided that the value of the products does not exceed 680 ECU.    These provisions shall be applied only when such products are not imported by way of trade and have been declared as meeting the conditions required for the application of the Agreement, and where there is no doubt as to the veracity of such declaration.  Importations 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 importations by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.  3. Amounts in the national currency of the exporting State equivalent to the amounts expressed in ECU shall be fixed by the exporting State and communicated to the other parties to the Agreement. When the amounts are more than the corresponding amounts fixed by the importing State, the importing State shall accept them if the goods are invoiced in the currency of the exporting State.  If the goods are invoiced in the currency of another Member State of the Community or another country mentioned in Article 2 of this Protocol, the importing State shall recognize the amount notified by the country concerned.  4. Up to and including 30 April 1981, the ECU, to be used in any given national currency shall be the equivalent in that national currency of the ECU as at 30 June 1978. For each successive period of two years, it shall be the equivalent in that national currency of the ECU as at the first working day in October in the year immediately preceding that two-year period.  5. 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 are regarded as one with the piece of equipment, machine, apparatus or vehicle in question.  6. Sets within the meaning of General Rule 3 of the Nomenclature shall be regarded as originating when all component articles are originating products. Nevertheless, when a set is composed of originating and non-originating articles, the set as a whole shall be regarded as originating provided that the value of the non-originating articles does not exceed 15 % of the total value of the set.    Article 9 1. An EUR. 1 certificate shall be issued by the customs authorities of the exporting 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.  2. The EUR. 1 certificate shall be issued by the customs authorities of a Member State or the European Economic Community if the goods to be exported can be considered as products originating in the Community within the meaning of Article 1 (1) of this Protocol. The EUR. 1 certificate shall be issued by the customs authorities of Austria if the goods to be exported can be considered as products originating in Austria within the meaning of Article 1 (2) of this Protocol.  3. The customs authorities of the Member States of the Community or Austria may issue EUR. 1 certificates under the conditions laid down in the Agreements referred to in Article 2 of this Protocol if the goods to be exported can be considered as products originating in the Community, in Austria or in Finland, Iceland, Norway, Portugal, Sweden or Switzerland within the meaning of Article 2 and, where applicable, Article 3 of this Protocol and provided that the goods covered by the EUR. 1 certificates are in the Community or in Austria.  Where Article 2, and where appropriate, Article 3 of this Protocol are applied, the EUR. 1 certificates shall be issued by the customs authorities of each of the countries concerned where the goods have either been held before their re-exportation in the same state or undergone the working or processing referred to in Article 2 of this Protocol, upon presentation of the EUR. 1 certificates issued previously.  4. An EUR. 1 certificate may be issued only where it can serve as the documentary evidence required for the purpose of implementing the preferential treatment provided for in the Agreement.   The date of issue of the EUR. 1 certificate must be indicated in the box on the EUR. 1 certificate reserved for the customs authorities.  5. In exceptional circumstances an EUR. 1 certificate may also be issued after exportation of the goods to which it relates if it was not issued at the time of exportation because of errors, involuntary omissions or special circumstances.  The customs authorities may issue an EUR. 1 certificate retrospectively only after verifying that the particulars supplied in the exporter's application agree with those on the corresponding document.  EUR. 1 certificates issued retrospectively must be endorsed with one of the following phrases: >PIC FILE= "T0027119">   6. In the event of the theft, loss or destruction of an EUR. 1 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: >PIC FILE= "T0027120">   The duplicate, which must bear the date of issue of the original EUR. 1 certificate, shall take effect as from that date.  7. The endorsements referred to in paragraphs 5 and 6 shall be inserted in the "Remarks" box on the EUR. 1 certificate.  8. It shall always be possible to replace one or more EUR. 1 certificates by one or more EUR. 1 certificates, provided that this is done at the customs office where the goods are located.  9. For the purpose of verifying whether the conditions stated in paragraphs 2 and 3 have been met, the customs authorities shall have the right to call for any documentary evidence or to carry out any check which they consider appropriate.    Article 10 1. An EUR. 1 certificate shall be issued only on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorized representative, on the form, a specimen of which is given in Annex V to this Protocol, which shall be completed in accordance with this Protocol.  2. It shall be the responsibility of the customs authorities of the exporting country to ensure that the form referred to in paragraph 1 is properly completed. In particular, they shall check whether the box 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 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. Since the EUR. 1 certificate constitutes the documentary evidence for the application of the preferential tariff and quota arrangements laid down in the Agreement, it shall be the responsibility of the customs authorities of the exporting country to take any steps necessary to verify the origin of the goods and to check the other statements on the certificate.  4. 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 an EUR. 1 certificate.  5. When an EUR. 1 certificate is issued within the meaning of Article 9 (5) of this Protocol after the goods to which it relates have actually been exported, the exporter must in the application referred to in paragraph 1:    - indicate the place and date of exportation of the goods to which the EUR. 1 certificate relates,       - certify that no EUR. 1 certificate was issued at the time of exportation of the goods in question, and state the reasons.    6. Applications for EUR. 1 certificates and the EUR. 1 certificates referred to in the second subparagraph of Article 9 (3) of this Protocol, upon presentation of which new EUR. 1 certificates are issued, must be preserved for at least two years by the customs authorities of the exporting country.    Article 11 1. EUR. 1 certificates shall be made out on the form a specimen of which is given in Annex V to  this Protocol. This form shall be printed in one or more of the languages in which the Agreement is drawn up. EUR. 1 certificates shall be made out in one of those languages and in accordance with the provisions of the domestic law of the exporting State ; if they are handwritten, they shall be completed in ink in capital letters.  2. The EUR. 1 certificate shall be 210 × 297 millimetres. A tolerance of up to plus 8 millimetres or minus 5 millimetres in the length may be allowed. The paper used shall be white writing paper, sized, not containing mechanical pulp and weighing not less than 25 grams per square metre. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.  3. The Member States of the Community and Austria may reserve the right to print the EUR. 1 certificates themselves or may have them printed by printers approved by them. In the latter case, each EUR. 1 certificate must include a reference of such approval. In addition, the EUR. 1 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 12 1. An EUR. 1 certificate must be submitted, within four months of the date of issue by the customs authorities of the exporting State, to the customs authorities of the importing State where the goods are entered, in accordance with the procedures laid down by that State. The said authorities may require a translation of a certificate. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the goods meet the conditions required for the implementation of the Agreement.  2. Without prejudice to Article 5 (3) of this Protocol, 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 Nomenclature is imported by instalments under the conditions laid down by the competent authorities, it shall be considered to be a single article and an EUR. 1 certificate may be submitted for the whole article upon importation of the first instalment.  3. An EUR. 1 certificate which is submitted to the customs authorities of the importing State 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 the certificate by the final date set is due to force majeure or exceptional circumstances.  In other cases of belated presentation, the customs authorities of the importing State may accept the EUR. 1 certificates where the goods have been submitted to them before the said final date.  4. The discovery of slight discrepancies between the statements made in the EUR. 1 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.  5. EUR. 1 certificates shall be preserved by the customs authorities of the importing State in accordance with the rules in force in that State.  6. Proof that the conditions set out in Article 7 of this Protocol have been met shall be provided by submission to the customs authorities of the importing State of either:    (a) a single supporting transport document, made out in the exporting State, under the cover of which the transit country has been crossed ; or       (b) a certificate issued by the customs authorities of the transit country containing:      - an exact description of the goods,           - the date of unloading and reloading of the goods and, where applicable, the names of the ships,           - certified proof of the conditions under which the goods have stayed in the transit country;         (c) or, failing these, any substantiating documents.      Article 13 1. By derogation from Articles 9 (1) to (6) and 10 (1) and (6) of this Protocol, a simplified procedure for the issue of EUR. 1 certificates is applicable under the provisions below.  2. The customs authorities in the exporting State may authorize any exporter, hereinafter referred to as "approved exporter", who satisfies the conditions set out in paragraph 3 and who intends to carry out transactions for which EUR. 1 certificates may be issued, not to submit to the customs office in the  exporting State at the time of export either the goods or the application for an EUR. 1 certificate relating to those goods, for the purpose of obtaining an EUR. 1 certificate under the conditions laid down in Article 8 (5), 9 (1) to (4) and 12 (2) of this Protocol.  The customs authorities in the exporting State may declare certain categories of goods ineligible for the special treatment provided for in paragraph 1.  3. The authorization referred to in paragraph 2 shall be granted only to exporters making frequent shipments and who offer, to the satisfaction of the customs authorities, all guarantees necessary to verify the originating status of the products.  The customs authorities shall refuse such authorization to exporters who do not offer all the guarantees which they consider necessary.  The customs 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 these guarantees.  4. The authorization shall stipulate, at the choice of customs authorities, that box 11, "Customs endorsement", of the EUR. 1 certificate must:    (a) either be endorsed beforehand with the stamp of the competent customs officer of the exporting State and the handwritten or non-handwritten signature of an official of that office ; or       (b) be endorsed by the approved exporter with a special stamp which has been approved by the customs authorities of the exporting State and corresponds to the specimen given in Annex VII to this Protocol ; this stamp may be preprinted on the form.    Box 11, "Customs endorsement", of the EUR. 1 certificate shall be completed if necessary by the approved exporter.   >PIC FILE= "T0027121">  6. In the authorization the customs authorities shall specify in particular:    (a) the conditions under which the applications for EUR. 1 certificates are made;       (b) the conditions under which these applications and the EUR. 1 certificates used as the basis for the issue of other EUR. 1 certificates under the conditions laid down in the second subparagraph of Article 9 (3) of this Protocol are kept for at least two years;       (c) in the cases referred to in paragraph 4 (b), the customs authorities competent to carry out the subsequent verification referred to in Article 17 below.    Where the simplified procedure applies, the customs authorities of the exporting State may prescribe the use of EUR. 1 certificates bearing a distinctive sign by which they may be identified.  7. The approved exporter may be required to inform the customs authorities, in accordance with the rules which they lay down, of goods to be dispatched by him, so that the competent customs office may make any verification it thinks necessary before the dispatch of the goods.  The customs authorities in the exporting State may carry out any check on the approved exporter which they consider necessary. The approved exporter must allow this to be done.  8. The provisions of this Article shall not prejudice application of the rules of the Community, the Member States and Austria on customs formalities and the use of customs documents.    Article 14 1. Form EUR. 2 shall be completed and signed by the exporter or, under his responsibility, by his authorized representative. It shall be made out on the form of which a specimen in given in Annex VI. This form shall be printed in one or more of the languages in which the Agreement is drawn up. It shall be made out in one of those languages and in accordance with the provisions of the domestic law of the exporting State. If it is handwritten it must be completed in ink and in capital letters.  2. One form EUR. 2 shall be completed for each consignment.  3. Form EUR. 2 shall be 210 × 148 millimetres. A tolerance of up to plus 8 millimetres or minus 5 millimetres in the length may be allowed. The paper  used shall be white writing paper, sized, not containing mechanical pulp and weighing not less than 64 grams per square metre.  4. The Member States of the Community and Austria may reserve the right to print form EUR. 2 themselves or may have it printed by printers approved by them. In the latter case each form must bear a reference to such approval. In addition, the 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, whether or not printed, by which it can be identified.  5. If the goods contained in the consignment have already been subject to verification in the exporting country by reference to the definition of the concept of originating products, the exporter may refer to this check in the "Remarks" box on form EUR. 2.  6. An exporter who has completed a form EUR. 2 shall be obliged to submit, at the request of the customs authorities of the exporting country, supporting evidence concerning the use of this form.    Article 15 1. Goods sent from the Community or from Austria for exhibition in a country other than those referred to in Article 2 of this Protocol and sold after the exhibition for importation into Austria or into the Community shall benefit on importation from the provisions of the Agreement on condition that the goods meet the requirements of this Protocol entitling them to be recognized as originating in the Community or in Austria and provided that it is shown to the satisfaction of the customs authorities that:    (a) an exporter has consigned these goods from the Community or from Austria 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 someone in Austria or in the Community;       (c) the goods have been consigned during the exhibition or immediately thereafter to Austria 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. An EUR. 1 certificate must be produced to the customs authorities 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 1. In order to ensure the proper application of this Title, the Member States of the Community and Austria shall assist each other, through their respective customs administrations, in checking the authenticity and accuracy of EUR. 1 certificates, including those issued under Article 9 (3) of this Protocol, and the exporters' declarations made on forms EUR. 2.  2. The Joint Committee shall be authorized to take any decisions necessary for the methods of administrative cooperation to be applied at the due time in the Community and in Austria.  3. The customs authorities of the Member States and of Austria shall provide each other, through the Commission of the European Communities, with specimen impressions of stamps used in their customs offices for the issue of EUR. 1 certificates.  4. 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 preferential treatment for goods.  This paragraph applies mutatis mutandis in the case of the use of the procedure laid down in Article 13 of this Protocol.  5. The Member States and Austria shall take all necessary steps to ensure that goods traded under cover of an EUR. 1 certificate, which in the course of transport use a free zone 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.   6. When products originating in the Community or Austria and imported into a free zone under cover of an EUR. 1 certificate undergo treatment or processing, the customs authorities concerned must 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 Protocol.    Article 17 1. Subsequent verifications of EUR. 1 certificates and of forms EUR. 2 shall be carried out at random or whenever the customs authorities of the importing State 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, the customs authorities of the importing state shall return the EUR. 1 certificate or the form EUR. 2 or a photocopy thereof, to the customs authorities of the exporting State, giving, where appropriate, the reasons of substance or form for an inquiry. The invoice, if it has been submitted, or a copy thereof shall be attached to the EUR. 1 certificate or to the form EUR. 2 and the customs authorities shall forward any information that has been obtained suggesting that the particulars given on the said certificate or the said form are inaccurate.  If the customs authorities of the importing State decide to suspend the provisions of the Agreement while awaiting the results of the verification, they shall offer to release the goods to the importer subject to any precautionary measures judged necessary.  3. The customs authorities of the importing State 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 EUR. 1 certificate or form EUR. 2 applies to the goods actually exported, and whether these goods can, in fact, qualify for application of the preferential arrangements.  Where such disputes cannot be settled between the customs authorities of the importing State and those of the exporting State or where they raise a question as to the interpretation of this Protocol they shall be submitted to the Customs Committee.  For the purpose of the subsequent verification of EUR. 1 certificates, the customs authorities of the exporting country must keep the export documents, or copies of EUR. 1 certificates used in place thereof, for not less than two years.  TITLE III Final provisions (Article 18 Deleted transitional provision.)   Article 19 The Community and Austria shall each take the steps necessary to implement this Protocol.    Article 20 The Annexes to this Protocol shall form an integral part thereof.   (Article 21 Deleted transitional provision.)   Article 22 The Contracting Parties undertake to introduce any measures necessary to ensure that the movement certificates which the customs authorities of the Member States of the Community and of Austria are authorized to issue in pursuance of the agreements referred to in Article 2 are issued under the conditions laid down by those agreements. They also undertake to provide the administrative cooperation necessary for this purpose, in particular to check on the itinerary of goods traded under the agreements referred to in Article 2 and the places in which they have been held.    Article 23 1. Without prejudice to the provisions of Article 1 of Protocol 2, products which are of the kind to which the Agreement applies, and which are used in the manufacture of products for which an EUR. 1 certificate or a form EUR. 2 is issued or completed, can only be the subject of drawback of customs duty or benefit from an exemption from customs duty of whatever kind when products originating in the Community, Austria or one of the six other countries referred to in Article 2 of this Protocol are concerned.  However, by way of exception from this last provision concerning "originating products", drawback of customs duty or benefit from an exemption of customs duty of whatever kind shall not be afforded to  any originating product covered by the ECSC-Austria Agreement and coming from Greece, whether these products are used in the manufacturing of products in the Community of Nine or in Austria, for which a movement certificate EUR. 1 is issued or for which a form EUR. 2 is completed in the Community of Nine or in Austria, or the products are re-exported in the same state from these territories with a movement certificate EUR. 1 issued in or a form EUR. 2 completed in the Community of Nine or in Austria (1).  (2. Deleted transitional provision.)  3. In this and the following articles, the term "customs duty" also means charges having equivalent effect to customs duty.  (Article 24 Deleted transitional provision.)    Article 25 (Paragraphs 1 to 4 : deleted transitional provisions.)  5. Where, by virtue of-Article 3 of the Additional Protocol to the ECSC-Austria Agreement, a different tariff treatment is reserved for imports into Austria from Greece or the Community of Nine, the special treatment reserved for Greece shall apply to all products originating in the Community accompanied by a movement certificate EUR. 1 issued in or a form EUR. 2 completed in Greece (2).    Article 26 The Contracting Parties shall take any measures necessary for the conclusion of arrangements with Finland, Iceland, Norway, Portugal, Sweden and Switzerland enabling this Protocol to be applied.    Article 27 1. For the purpose of implementing Article 2 (1) (A) of this Protocol, any product originating in one of the six countries referred to in that Article shall be treated as a non-originating product during the period or periods in which Austria applies the rate of duty applicable to third countries or any corresponding safeguard measure to that product in respect of the said country under the provisions governing trade between Austria and the six countries referred to in the aforementioned Article 2.  2. For the purpose of implementing Article 2 (1) (B) of this Protocol, any product originating in one of the five countries referred to in that Article shall be treated as a non-originating product during the period or periods in which the Community applies the rate of duty applicable to third countries to that product in respect of the said country under the Agreement concluded by the Community with that country.    Article 28 The Joint Committee may decide to amend the provisions of this Protocol.  (1) This subparagraph is valid until 31 December 1985. (2) This paragraph is valid until 31 December 1985.    ANNEX I EXPLANATORY NOTES Note 1 - Article 1  The terms "the Community" or "Austria" shall also cover the territorial waters of the Member States of the Community or of Austria respectively.  Vessels operating on the high seas, including factory ships, on which 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 5.  Note 2 - Articles 1, 2 and 3  In order to determine whether goods originate in the Community or in Austria or in one of the other countries specified in Article 2, 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 - Articles 2 and 5  For the purpose of implementing Article 2 (1) (A) (b) and (B) (b), the percentage rule must be observed by referring, for the added value acquired, to the provisions contained in Lists A and B. Where the products obtained appear in List A, the percentage rule therefore constitutes a criterion additional to that of change of tariff heading for any non-originating product used. Likewise the provisions ruling out the possibility of cumulating the percentages shown in Lists A and B for any one product obtained are applicable in each country for the added value acquired.  Note 4 - Articles 1, 2 and 3  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 5 - Article 4 (f)  The term "their vessels" shall apply only to vessels:  - which are registered or recorded in a Member State of the Community or in Austria,   - which sail under the flag of a Member State of the Community or of Austria,   - which are at least 50 % owned by nationals of Member States of the Community or of Austria 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 board are nationals of the Member States of the Community or of Austria, 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 nationals of the Member States of the Community or of Austria,   - of which at least 75 % of the crew are nationals of the Member States of the Community or of Austria.     Note 6 - Article 6  "Ex-works price" shall mean 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" shall be understood as meaning the customs value as determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade done at Geneva on 12 April 1979.  Note 7 - Article 16 (1) and Article 22  Where an EUR. 1 certificate has been issued under the conditions laid down in Article 9 (3) and relates to goods re-exported in the same state, the customs authorities of the country of destination must be able to obtain, by means of administrative cooperation, true copies of the EUR. 1 certificate or certificates issued previously relating to those goods.  Note 8 - Article 23  "Drawback of customs duty or exemption from customs duty of whatever kind" shall mean any arrangement for refund or remission, partial or complete, of customs duties applicable to products used in manufacture, provided that the said provision concedes, expressly or in effect, this repayment or non-charging or the non-imposition when goods obtained from the said products are exported but not when they are retained for home use.  For the purposes of Article 23 (1), the expression used in the second subparagraph "exemption of customs duty of whatever kind" shall also mean in the case of goods re-exported in the same state the application of the regimes applicable to free ports, customs warehouses or transit through Austria or the Community en route for another destination and any regime where customs duty is only charged if the goods are retained for home use (1).  "Products used in manufacture" shall mean any products in respect of which a "drawback of customs duty or exemption from customs duty of whatever kind" is requested as a result of the export of originating products for which an EUR. 1 certificate is issued or a form EUR. 2 is made out.  (1) This subparagraph is valid until 31 December 1985.     ANNEX II LIST A List of working or processing operations which result in a change of tariff heading without conferring the status of "originating products" on the products undergoing such operations, or conferring this status only subject to certain conditions  >PIC FILE= "T0027122">    >PIC FILE= "T0027123">    >PIC FILE= "T0027124">    >PIC FILE= "T0027125">    >PIC FILE= "T0027126">    >PIC FILE= "T0027127">    >PIC FILE= "T0027128">    >PIC FILE= "T0027129">    >PIC FILE= "T0027130">    >PIC FILE= "T0027131">    >PIC FILE= "T0027132">    >PIC FILE= "T0027133">    >PIC FILE= "T0027134">    >PIC FILE= "T0027135">    >PIC FILE= "T0027136">    >PIC FILE= "T0027137">    >PIC FILE= "T0027138">    >PIC FILE= "T0027139">    >PIC FILE= "T0027140">    >PIC FILE= "T0027141">    >PIC FILE= "T0027142">    >PIC FILE= "T0027143">    >PIC FILE= "T0027144">    >PIC FILE= "T0027145">    >PIC FILE= "T0027146">    >PIC FILE= "T0027147">    >PIC FILE= "T0027148">    >PIC FILE= "T0027149">    >PIC FILE= "T0027150">    >PIC FILE= "T0027151">    >PIC FILE= "T0027152">      ANNEX III LIST B List of working or processing operations which do not result in a change of tariff heading, but which do confer the status of "originating products" on the products undergoing such operations >PIC FILE= "T0027153">    >PIC FILE= "T0027154">    >PIC FILE= "T0027155">    >PIC FILE= "T0027156">    >PIC FILE= "T0027157">    >PIC FILE= "T0027158">    >PIC FILE= "T0027159">    >PIC FILE= "T0027160">      ANNEX IV LIST C List of products referred to in Article 1  >PIC FILE= "T0027161">       ANNEX V >PIC FILE= "T0027162">    >PIC FILE= "T0027163">    >PIC FILE= "T0027164">    >PIC FILE= "T0027165">      ANNEX VI  >PIC FILE= "T0027166">    >PIC FILE= "T0027167">     ANNEX VII >PIC FILE= "T0027168">