Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Poland, of the other part - Protocol 1 on textile and clothing products - Protocol 2 on ECSC products - Protocol 3 on trade between Poland and the Community in processed agricultural products not covered by Annex II to the EEC Treaty - Protocol 4 concerning the definition of the concept of originating products and methods of administrative cooperation - Protocol 5 on specific provisions relating to trade between Poland, of the one part, and Spain and Portugal, of the other part - Protocol 6 on mutual assistance in customs matters - Final Act - Joint Declarations
Date: 1991-12-16
Institutions: Belgium, Denmark, European Atomic Energy Community, European Coal and Steel Community, European Economic Community, France, Germany, Greece, Ireland, Italy, Luxembourg, Netherlands, Poland, Portugal, Spain, United Kingdom
Subjects: EAEC, ECSC, European Association Agreement, Poland













EUR-Lex - 21993A1231(18) - EN






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21993A1231(18)

Europe Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Poland, of the other part - Protocol 1 on textile and clothing products - Protocol 2 on ECSC products - Protocol 3 on trade between Poland and the Community in processed agricultural products not covered by Annex II to the EEC Treaty - Protocol 4 concerning the definition of the concept of originating products and methods of administrative cooperation - Protocol 5 on specific provisions relating to trade between Poland, of the one part, and Spain and Portugal, of the other part - Protocol 6 on mutual assistance in customs matters - Final Act - Joint Declarations  


Official Journal L 348 , 31/12/1993 P. 0002 - 0180 Finnish special edition: Chapter 11 Volume 26 P. 0004  Swedish special edition: Chapter 11 Volume 26 P. 0004  





EUROPE  AGREEMENTestablishing an association between the European Communities and their Member States, of  the one part, and the Republic of Poland, of the other partTHE KINGDOM OF  BELGIUM, THE KINGDOM OF DENMARK, THE FEDERAL REPUBLIC OF GERMANY, THE HELLENIC REPUBLIC, THE KINGDOM OF SPAIN, THE FRENCH REPUBLIC, IRELAND, THE ITALIAN REPUBLIC, THE GRAND DUCHY OF LUXEMBOURG, THE KINGDOM OF THE NETHERLANDS, THE PORTUGUESE REPUBLIC, THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND, Contracting Parties to the Treaty establishing the European Economic Community, the Treaty  establishing the European Coal and Steel Community and the Treaty establishing the European Atomic  Energy Community, hereinafter referred to as 'Member States`, andTHE EUROPEAN ECONOMIC COMMUNITY,  THE EUROPEAN COAL AND STEEL COMMUNITY, THE EUROPEAN ATOMIC ENERGY COMMUNITY, hereinafter referred  to as 'the Community`, of the one part, andTHE REPUBLIC OF POLAND, hereinafter referred to as 'Poland`, of the other part, CONSIDERING the importance of the existing traditional links between the Community, its Member  States and Poland and the common values that the Contracting Parties share; RECOGNIZING that the Community and Poland wish to strengthen these links and to establish close and  lasting relations, based on reciprocity, which would allow Poland to take part in the process of  European integration, thus strengthening and widening the relations established in the past notably  by the Agreement on trade and commercial and economic cooperation, signed on 19 September 1989; CONSIDERING the commitment of the Community and its Member States and of Poland to strengthening  the political and economic freedoms which constitute the very basis of the association; RECOGNIZING the significant achievements of the Polish people in the process of fast transition to  a new political and economic order based on the rule of law and human rights, including the legal  and economic framework for market economy and a multiparty system with free and democratic  elections; RECALLING the firm commitment of the Community, its Member States and of Poland to the process of  the Conference on Security and Cooperation in Europe (CSCE), including the full implementation of  all provisions and principles therein, in particular the Helsinki Final Act, the concluding  documents of the Madrid and Vienna follow-up meetings and the Charter of Paris for a new Europe; CONSCIOUS of the importance of the Association Agreement to establishing in Europe a system of  stability based on cooperation, with the Community as one of the cornerstones; BELIEVING that a link should be made between full implementation of association on the one hand,  and the actual accomplishment of Poland's political, economic, and legal reforms on the other hand,  as well as the introduction of the factors necessary for cooperation and the rapprochement between  the parties' systems, notably in the light of the conclusions of the CSCE Bonn Conference; DESIROUS of establishing and developing regular political dialogue on bilateral and international  issues of mutual interest; TAKING ACCOUNT of the Community's willingness to provide decisive support for the implementation of  reform and to help Poland cope with the economic and social consequences of structural  readjustment; TAKING ACCOUNT furthermore of the Community's willingness to set up instruments of cooperation and  economic, technical and financial assistance on a global and multiannual basis; CONSIDERING the commitment of the Community and Poland to free trade, and in particular to  compliance with the rights and obligations arising out of the General Agreement on Tariffs and  Trade (GATT); BEARING IN MIND the economic and social disparities between the Community and Poland and thus  recognizing that the objectives of this association should be reached through appropriate  provisions of this Agreement; CONVINCED that the Association Agreement will create a new climate for their economic relations and  in particular for the development of trade and investment, instruments which are indispensable for  economic restructuring and the technological modernization; DESIROUS of establishing cultural cooperation and developing exchanges of information; RECOGNIZING the fact that the final objective of Poland is to become a member of the Community and  that this association, in the view of the Parties, will help to achieve this objective, HAVE AGREED AS FOLLOWS:Article 1 1.  An association is hereby established  between the Community and its Member States on the one part and Poland on the other part. 2.  The aim of this Agreement is: -  to provide an appropriate framework for the political dialogue, allowing the development of  close political relations between the parties, - to promote the expansion of trade and the harmonious economic relations between the parties and  so to foster the dynamic economic development and prosperity in Poland, - to provide a basis for the Community's financial and technical assistance to Poland, - to provide an appropriate framework for Poland's gradual integration into the Community. To this  end, Poland shall work towards fulfilling the necessary conditions, - to promote cooperation in cultural matters. TITLE I POLITICAL DIALOGUE Article 2 A regular political dialogue shall be established between  the parties. It shall accompany and consolidate the rapprochement between the Community and Poland,  support the political and economic changes under way in that country and contribute to the  establishment of new links of solidarity. The political dialogue and cooperation: -  will facilitate Poland's full integration into the community of democratic nations and  progressive rapprochement with the Community. The economic rapprochement provided for in this  Agreement will lead to greater political convergence, - will bring about better mutual understanding and an increasing convergence of positions on  international issues, and in particular on those issues likely to have substantial effects on one  or the other Party, - will enable each Party to consider the position and interests of the other in their respective  decision-making processes, - will enhance security and stability in the whole of Europe. Article 3 1.  Consultations as appropriate shall take place between the President of the European  Council and the President of the Commission of the European Communities on one side and the  President of Poland on the other. 2.  At ministerial level, political dialogue shall take place within the Association Council. This  shall have general responsibility for any matters the parties might wish to put to it. Article 4 Other procedures and mechanisms for political dialogue shall be set up by the parties,  and in particular in the following forms: -  meetings at senior official level (political directors) between Polish officials, on the one  hand, and the Presidency of the Council of the European Communities and the Commission of the  European Communities, on the other, - taking full advantage of all diplomatic channels including regular briefings by Polish officials  in Warsaw, consultations on the occasion of international meetings and contacts between diplomatic  representatives in third countries, - providing regular information to Poland on European Political Cooperation which shall be  reciprocated as appropriate, - any other means which would make a useful contribution to consolidating, developing and stepping  up this dialogue. Article 5 Political dialogue at parliamentary level shall take place within the framework of the  Parliamentary Association Committee. TITLE II GENERAL PRINCIPLES Article 6 1.  The association includes a transition period of a  maximum duration of 10 years divided into two successive stages, each in principle lasting five  years. The first stage shall begin when this Agreement enters into force. 2.  The Association Council shall proceed regularly to examine the application of this Agreement  and of Poland's accomplishments in the process leading to a market economy system. 3.  During the course of the 12 months preceding the expiration of the first stage, the Association  Council shall meet to decide the transition to the second stage as well as on any possible changes  to be brought about as regards measures concerning the implementation of the provisions governing  the second stage. In doing this, it will take into account the results of the examination mentioned  in paragraph 2. 4.  The two stages envisaged in paragraphs 1 and 3 do not apply to Title III. TITLE III FREE MOVEMENT OF GOODS Article 7 1.  The Community and Poland shall gradually  establish a free trade area in a transitional period lasting a maximum of 10 years starting from  the entry into force of this Agreement in accordance with the provisions of this Agreement and in  conformity with those of the General Agreement on Tariffs and Trade (GATT). 2.  The combined nomenclature of goods shall be applied to the classification of goods in trade  between the two Parties. 3.  For each product the basic duty to which the successive reductions set out in this Agreement  are to be applied shall be that actually applied erga omnes on the day preceding that date of entry  into force of the Agreement. 4.  If, after entry into force of this Agreement, any tariff reduction is applied on an erga omnes  basis, in particular reductions resulting from the tariff agreement concluded as a result of the  GATT Uruguay Round, such reduced duties shall replace the basic duties referred to in paragraph 3  as from the date when such reductions are applied. 5.  The Community and Poland shall communicate to each other their respective basic duties. CHAPTER I Industrial products Article 8 1.  The provisions of this Chapter shall apply to  products originating in the Community and in Poland listed in Chapters 25 to 97 of the combined  nomenclature with the exception of the products listed in Annex I. 2.  The provisions of Articles 9 to 13 included do not apply to products mentioned in Articles 15  and 16. Article 9 1.  Customs duties on imports applicable in the Community to products originating in  Poland other than those listed in Annexes IIa, IIb and III shall be abolished on the entry into  force of this Agreement. 2.  Customs duties on imports applicable in the Community to products originating in Poland which  are listed in Annex IIa shall be progressively abolished in accordance with the following  timetable: -  on the date of entry into force of this Agreement each duty shall be reduced to 50  % of the  basic duty, - one year after the date of entry into force of this Agreement the remaining duties shall be  eliminated. Customs duties on imports applicable in the Community to products originating in Poland listed in  Annex IIb shall be progressively reduced, from the date of entry into force of this Agreement, by  annual reductions of 20  % of the basic duty, so as to arrive at a total abolition by the end of  the fourth year after the date of entry into force of this Agreement. 3.  The products of Polish origin listed in Annex III shall benefit from a suspension of customs  duties on imports within the limits of annual Community tariff quotas or ceilings increasing  progressively in accordance with the conditions defined in that Annex so as to arrive at a complete  abolition of customs duties on imports of the products concerned at the end of the fifth year at  the latest. At the same time, customs duties on imports applicable to import quantities in excess of the quotas  or ceilings provided for above shall be progressively dismantled from the entry into force of this  Agreement by annual reductions of 15  %. By the end of the fifth year, remaining duties shall be  abolished. 4.  Quantitative restrictions on imports to the Community and measures having equivalent effect  shall be abolished on the date of entry into force of this Agreement with regard to the products  originating in Poland. Article 10 1.  Customs duties on imports applicable in Poland to products originating in the  Community listed in Annex IVa shall be abolished on the date of entry into force of this  Agreement. 2.  Customs duties on imports applicable in Poland to products originating in the Community which  are listed in Annex IVb shall be progressively reduced as specified in that Annex. Poland shall open duty free tariff quotas for products originating in the Community, as listed in  that Annex and according to the conditions contained therein. 3.  Customs duties on imports applicable in Poland to products originating in the Community other  than those listed in Annexes IVa and IVb shall be progressively reduced, and abolished by the end  of the seventh year at the latest from the entry into force of this Agreement according to the  following timetable: -  three years after the date of entry into force of this Agreement each duty shall be reduced to  80  % of the basic duty, - four years after the date of entry into force of this Agreement each duty shall be reduced to 60   % of the basic duty, - five years after the date of entry into force of this Agreement each duty shall be reduced to 40   % of the basic duty, - six years after the date of entry into force of this Agreement each duty shall be reduced to 20   % of the basic duty, - seven years after the date of entry into force of this Agreement the remaining duties shall be  eliminated. 4.  Quantitative restrictions on imports into Poland of products originating in the Community and  measures having equivalent effect shall be abolished on entry into force of this Agreement with the  exception of those listed in Annex V which shall be abolished in accordance with the timetable  provided in that Annex. Article 11 The provisions concerning the abolition of customs duties on imports shall also apply  to customs duties of a fiscal nature. Article 12 The Community and Poland shall abolish upon entry into force of this Agreement in  trade between themeselves, any charges having an effect equivalent to customs duties on imports. Article 13 1.  The Community and Poland shall progressively abolish between them at the latest by  the end of the fifth year after entry into force of this Agreement any customs duties on exports  and charges having equivalent effect. 2.  Quantitative restrictions on exports and any measures having equivalent effect shall be  abolished by the Community and Poland on the entry into force of this Agreement except for those  applied to products listed in Annex VI which shall be eliminated as specified therein. Article 14 Each Party declares its readiness to reduce its customs duties in trade with the  orther Party more rapidly than is provided for in Articles 9 and 10 if its general economic  situation and the situation of the economic sector concerned so permit. The Association Council may make recommendations to this effect. Article 15 Protocol 1 lays down the arrangements applicable to the textile products referred to  therein. Article 16 Protocol 2 lays down the arrangements applicable to products covered by the Treaty  establishing the European Coal and Steel Community. Article 17 The provisions of this Chapter do not preclude the retention of an agricultural  component in the duties applicable to products listed in Annex VII. CHAPTER II Agriculture Article 18 1.  The provisions of this chapter shall apply to  agricultural products originating in the Community and in Poland. 2.  The term 'agricultural products` means the products listed in Chapters 1 to 24 of the combined  nomenclature and the products listed in Annex I, but excluding fishery products as defined by  Regulation (EEC) No 3687/91. Article 19 Protocol 3 lays down the trade arrangements for processed agricultural products which  are listed in such Protocol. Article 20 1.  The Community shall abolish at the date of entry into force of this Agreement the  quantitative restrictions on imports of agricultural products originating in Poland maintained by  virtue of Council Regulation (EEC) No 3420/83 in the form existing on the date of signature  hereof. 2.  The agricultural products orginating in Poland listed in Annex VIIIa or VIIIb shall benefit,  upon the date of entry into force of this Agreement, from the reduction of levies within the limit  of Community quotas or from the reduction of customs duties and upon the conditions provided in the  same Annex. 3.  Poland shall gradually abolish quantitative restrictions on imports of agricultural products  originating in the Community listed in Annex IX in accordance with the conditions established in  that Annex. 4.  The Community and Poland shall grant each other the concessions referred to in Annexes Xa, Xb,  Xc and XI, on a harmonious and reciprocal basis, in accordance with the conditions laid down  therein. 5.  Taking account of the volume of trade in agricultural products between them, of their  particular sensitivity, of the rules of the common agricultural policy of the Community, of the  role af agriculture in the Polish economy, and of the consequences of the multilateral trade  negotiations under the General Agreement on Tariffs and Trade, the Community and Poland shall  examine on a regular bais in the Association Council, product by product and on an orderly and  reciprocal basis, the possibilities of granting each other further concessions. In this context  special attention will be given to agricultural production based on natural techniques. 6.  Taking account of the need for an increased harmony between the agricultural policies in the  Community and Poland, as well as Poland's objective of becoming a member of the Community, both  Parties will have regular consultations in the Association Council on the strategy and practical  modalities of their respective policies. Article 21 Notwithstanding other provisions of this Agreement and in particular Article 30, if,  given the particular sensitivity of the agricultural markets, imports of products originating in  one Party, which are the subject of concessions granted in Article 20, cuase serious disturbance to  the markets in the other Party, both Parties shall enter into consultations immediately to find an  appropriate solution. Pending such solution, the Party concerned may take the measures it deems  necessary. CHAPTER III Fisheries Article 22 The provisions of this chapter shall apply to fishery products  originating in the Community and in Poland, which are covered by Regulation (EEC) No 3687/91 on the  common organization of the market in the sector of fishery products. Article 23 The Parties shall conclude as soon as practicable negotiations of an agreement on  fishery products. Therafter, the provisions of Article 20 (5) shall apply mutatis mutandis to fishery products. CHAPTER IV Common provisions Article 24 The provisions of this chapter shall apply to trade in  all products except where otherwise provided herein or in Protocols 1, 2 and 3. Article 25 1.  No new customs duties on imports or exports or charges having equivalent effect  shall be introduced, nor shall those already applied be increased, in the trade between the  Community and Poland from the date of entry into force of this Agreement. 2.  No new quantitative restriction on imports or exports or measure having equivalent effect shall  be introduced nor shall those existing be made more restrictive in trade between the Community and  Poland from the date of entry into force of this Agreement. 3.  Without prejudice to the concessions granted under Article 20, the provisions of paragraphs 1  and 2 of this Article shall not restrict in any way the pursuance of the respective agricultural  policies of Poland and the Community or the taking of any measures under such policies. Article 26 1.  The two Parties shall refrain from any measures or practice of an internal fiscal  nature establishing, whether directly or indirectly, discrimination between the products of one  Party and like products originating in the territory of the other Party. 2.  Products exported to the territory of one of the two Parties may not benefit from repayment of  internal taxation in excess of the amount of direct or indirect taxation imposed on them. Article 27 1.  This Agreement shall not preclude the maintenance or establishment of Customs  unions, free trade areas or arrangements for frontier trade except in so far as they alter the  trade arrangements provided for in this Agreement. 2.  Consultations between the Parties shall take place within the Association Council concerning  agreements establishing such customs unions or free trade areas, and, where requested, on other  major issues related to their respective trade policy with third countries. In particular in the  event of a third country acceding to the Community, such consultations shall take place so as to  ensure that account can be taken of the mutual interests of the Community and Poland stated in this  Agreement. Article 28 Exceptional measures of limited duration which derogate from the provisons of Articles  10 and 25 (1) may be taken by Poland in the form of increased customs duties. These measures may only concern infant industries, or certain sectors undergoing restructuring or  facing serious difficulties, particularly where these difficulties produce important social  problems. Customs duties on imports applicable in Poland to products originating in the Community introduced  by these measures may not exceed 25  % ad valorem and shall maintain an element of preference for  products originating in the Community. The total value of imports of the products which are subject  to these measures may not exceed 15  % of total imports of industrial products from the Community  as defined in Chapter I, during the last year for which statistics are available. These measures shall be applied for a period not exceeding five years unless a longer duration is  authorized by the Association Council. They shall cease to apply at the latest at the expiration of  the transitional period. No such measures can be introduced in respect of a product if more than three years have elapsed  since the elimination of all duties and quantitative restrictions or charges or measures having an  equivalent effect concerning that product. Poland shall inform the Association Council of any exceptional measures it intends to take and, at  the request of the Community, consultations shall be held in the Association Council on such  measures and the sectors to which they apply before they are applied. When taking such measures  Poland shall provide the Association Council with a schedule for the elimination of the customs  duties introduced under this Article. This schedule shall provide for a phasing out of these duties  starting at the latest two years after their introduction at equal annual rates. The Association  Council may decide on a different schedule. Article 29 If one of the Parties finds that dumping is taking place in trade with the other Party  within the meaning of Article VI of the General Agreement on Tariffs and Trade, it may take  appropriate measures against this practice in accordance with the Agreement relating to the  application of Article VI of the General Agreement on Tariffs and Trade, with related internal  legislation and with the conditions and procedures laid down in Article 33. Article 30 Where any product is being imported in such increased quantities and under such  conditions as to cause or threaten to cause: -  serious injury to domestic producers of like or directly competitive products in the territory  of one of the Contracting Parties, or- serious disturbances in any sector of the economy or  difficulties which could bring about serious deterioration in the economic situation of a region, the Community or Poland, whichever is concerned, may take appropriate measures under the conditions  and in accordance with the procedures laid down in Article 33. Article 31 Where compliance with the provisions of Articles 13 and 25 leads to(i)  re-export  towards a third country against which the exporting Party maintains, for the product concerned,  quantitative export restrictions, export duties or measures having equivalent effect, or(ii) a serious shortage, or threat thereof, of a product essential to the exporting Party, and where the situations referred to above give rise, or are likely to give rise, to major  difficulties for the exporting Party, that Party may take appropriate measures under the conditions  and in accordance with the procedures laid down in Article 33. The measures shall be  non-discriminatory and be eliminated when conditions no longer justify their maintenance. Article 32 The Member States and Poland shall progressively adjust any State monopolies of a  commercial character so as to ensure that, by the end of the fifth year following the entry into  force of this Agreement, no discrimination regarding the conditions under which goods are procured  and marketed exists between nationals of the Member States and of Poland. The Association Council  will be informed about the measures adopted to implement this objective. Article 33 1.  In the event of the Community or Poland subjecting imports of products liable to  give rise to the difficulties referred to in Article 30 to an administrative procedure having as  its purpose the rapid of information on the trend of trade flows, it shall inform the other Party. 2.  In the cases specified in Articles 29, 30 and 31, before taking the measures provided for  therein or, in cases to which paragraph 3 (d) applies, as soon as possible, the Community or  Poland, as the case may be, shall supply the Association Council with all relevant information with  a view to seeking a solution acceptable to the two Parties. In the selection of measures, priority must be given to those which least disturb the functioning  of this Agreement. The safeguard measures shall be notified immediately to the Association Council and shall be the  subject of periodic consultations within that body, particularly with a view to establishing a  timetable for their abolition as soon as circumstances permit. 3.  For the implementation of paragraph 2, the following provisions shall apply: (a)  as regards Article 30, the difficulties arising from the situation referred to in that Article  shall be referred for examination to the Association Council, which may take any decision needed to  put an end to such difficulties. If the Association Council or the exporting Party has not taken a decision putting an end to the  difficulties or no other satisfactory solution has been reached within 30 days of the matter being  referred, the importing Party may adopt the appropriate measures to remedy the problem. These  measures must not exceed the scope of what is necessary to remedy the difficulties which have  arisen; (b) as regards Article 29, the Association Council shall be informed of the dumping case as soon as  the authorities of the importing Party have initiated an investigation. When no end has been put to  the dumping or no other satisfactory solution has been reached within 30 days of the matter being  referrred to the Association Council, the importing Party may adopt the appropriate measures. (c) as regards Article 31, the difficulties arising from the situations referred to in that Article  shall be referred for examination to the Association Council. The Association Council may take any decision neeeded to put an end to the difficulties. If it has  not taken such a decision within 30 days of the matter being referred to it, the exporting Party  may apply appropriate measures on the exportation of the product concerned; (d) where exceptional circumstances requiring immediate action make prior information or  examination, as the case may be, impossible, the Community or Poland whichever is concerned may, in  the situations specified in Articles 29, 30 and 31, apply forthwith the precautionary measures  strictly necessary to deal with the situation. Article 34 Protocol 4 lays down rules of origin for the application of tariff preferences  provided for in this Agreement. Article 35 The Agreement shall not preclude prohibitions or restrictions on imports, exports or  goods in transit justified on grounds of public morality, public policy or public security; the  protection of health and life of humans, animals or plants; the protection of national treasures of  artistic, historic or archaeological value or the protection of intellectual, industrial and  commercial property or rules relating to gold and silver. Such prohibitions or restrictions shall  not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade  between the Parties. Article 36 Protocol 5 lays down the specific provisions to apply to trade between Poland of the  one part and Spain and Portugal of the other part. TITLE IV MOVEMENT OF WORKERS, ESTABLISHMENT, SUPPLY OF SERVICES CHAPTER I Movement of workers  Article 37 1.  Subject to the conditions and modalities applicable in each Member State: -  the treatment accorded to workers of Polish nationality, legally employed in the territory of a  Member State shall be free from any discrimination based on nationality, as regards working  conditions, remuneration or dismissal, as compared to its own nationals, - the legally resident spouse and children of a worker legally employed in the territory of a  Member State, with the exception of seasonal workers and of workers coming under bilateral  agreements within the meaning of Article 41, unless otherwise provided by such agreements, shall  have access to the labour market of that Member State, during the period of that worker's  authorized stay of employment. 2.  Poland shall, subject to the conditions and modalities applicable in that country, accord the  treatment referred to in paragraph 1 to workers who are nationals of a Member State and are legally  employed in its territory as well as to their spouse and children who are legally resident in the  said territory. Article 38 1.  With a view to coordinating social security systems for workers of Polish  nationality, legally employed in the territory of a Member State and for the members of their  family, legally resident there, and subject to the conditions and modalities applicable in each  Member State: -  all periods of insurance, employment or residence completed by such workers in the various  Member States shall be added together for the purpose of pensions and annuities in respect of old  age, invalidity and death and for the purpose of medical care for such workers and such family  members, - any pensions or annuities in respect of old age, death industrial accident or occupational  disease, or of invalidity resulting therefrom, with the exception of non-contributory benefits,  shall be freely transferable at the rate applied by virtue of the law of the debtor Member State or  States, - the workers in question shall receive family allowances for the members of their family as  defined above. 2.  Poland shall accord to workers who are nationals of a Member State and legally employed in its  territory, and to members of their families legally resident there, treatment similar to that  specified in the second and third indents of paragraph 1. Article 39 1.  The Association Council shall by decision adopt the appropriate provisions to  implement the objective set out in Article 38. 2.  The Association Council shall by decision adopt detailed rules for administrative cooperation  providing the necessary management and control guarantees for the application of the provisions  referred to in paragraph 1. Article 40 The provisions adopted by the Association Council in accordance with Article 39 shall  not affect any rights or obligations arising from bilateral agreements linking Poland and the  Member States where those agreements provide for more favourable treatment of nationals of Poland  or of the Member States. Article 41 1.  Taking into account the labour market situation in the Member State, subject to  its legislation and to the respect of rules in force in that Member State in the area of mobility  of workers: -  the existing facilities for access to employment for Polish workers accorded by Member States  under bilateral agreements ought to be preserved and if possible improved, - the other Member States shall consider favourably the possibility of concluding similar  agreements. 2.  The Association Council shall examine granting other improvements including facilities of  access for professional training, in conformity with rules and procedures in force in the Member  States, and taking account of the labour market situation in the Member States and in the  Community. 3.  The Member States will examine the possibility of granting work permits to Polish nationals  already having residence permits in the Member State concerned with the exception of those Polish  nationals who have been admitted as tourists or visitors. Article 42 During the second stage referred to in Article 6, or earlier if so decided, the  Association Council shall examine further ways of improving the movement of workers, taking into  account inter alia the social and economic conditions and requirements in Poland and the employment  situation in the Community. The Association Council shall make recommendations to such end. Article 43 In the interest of facilitating the restructuring of labour resources resulting from  the economic restructuring in Poland the Community shall provide technical assistance for the  establishment of a suitable social security system in Poland as set out in Article 87. CHAPTER II Establishment Article 44 1.  Poland shall, during the transitional periods referred  to in Article 6, facilitate the setting up of operations on its territory by Community companies  and nationals. To that end, it shall: (i)  grant for the establishment of Community companies and nationals as defined in Article 48 a  treatment no less favourable than that accorded to its own nationals and companies in accordance  with the following timetable: -  from entry into force of the Agreement for the sectors included in Annex XIIa, and for all  sectors not referred to in Annexes XIIa, XIIb, XIIc, XIId and XIIe, - gradually, and at the latest by the end of the transitional period referred to in Article 6 for  the sectors included in Annex XIIb; - gradually, and at the latest by the end of the transitional period referred to in Article 6 for  the sectors included in Annexes XIIc and XIId; and(ii) grant, from entry into force of this Agreement, in the operation of Community companies  and nationals established in Poland a treatment no less favourable than that accorded to its own  companies and nationals. Should the existing laws and regulations not grant such treatment of Community companies and  nationals for certain economic activities in Poland upon entry into force of this Agreement, Poland  shall amend such laws and regulations as to ensure such treatment at the latest at the end of the  first stage referred to in Article 6. 2.  Poland shall, during the transitional periods referred to in paragraph 1, not adopt any new  regulations or measures which introduce discrimination as regards the establishment and operations  of Community companies and nationals in its territory in comparison to its own companies and  nationals. 3.  Each Member State shall grant, from entry into force of this Agreement, a treatment no less  favourable than that accorded to its own companies and nationals for the establishment of Polish  companies and nationals as defined in Article 48 and shall grant in the operation of Polish  companies and nationals established in its territory a treatment no less favourable than that  accorded to its own companies and nationals. 4.  For the purposes of this Agreement: (a)  'establishment` shall mean(i)  as regards nationals, the right to take up and pursue economic  activities as self-employed persons and to set up and manage undertakings, in particular companies,  which they effectively control. Self-employment and business undertakings by nationals shall not  extend to seeking or taking employment in the labour market or confer a right of access to the  labour market of another Party. The provisions of this chapter do not apply to those who are not  exclusively self-employed; (ii) as regards companies, the right to take up and pursue economic activities by means of the  setting up and management of subsidiaries, branches and agencies; (b) 'subsidiary` of a company shall mean a company which is effectively controlled by the first  company; (c) 'economic activities` shall in particular include activities of an industrial character,  activities of a commercial character, activities of craftsmen and activities of the professions. 5.  The Association Council shall during the transitional periods referred to in paragraph 1 (i)  examine regularly the possibility of accelerating the granting of national treatment in the sectors  referred to in Annexes XIIb, XIIc and XIId and the inclusion of areas or matters listed in Annex  XIIe within the scope of application of the provisions of paragraphs 1, 2 and 3. Amendments may be  made to these Annexes by decision of the Association Council. Following the expiration of the transitional periods referred to in paragraph 1 (i), the  Association Council may exceptionally, upon request of Poland, and if the necessity arises, decide  to prolong the duration of exclusion of certain areas or matters listed in Annexes XIIb, XIIc and  XIId for a limited period of time. 6.  The provisions concerning establishment and operation of Community and Polish companies and  nationals contained in paragraphs 1, 2 and 3 shall not apply to the areas or matters listed in  Annex XIIe. 7.  Notwithstanding the provisions of this Article, Community companies established in the  territory of Poland shall have, from entry into force of this Agreement, the right to acquire, use,  rent and sell real property, and as regards natural resources, agricultural land and forestry, the  right to lease, where these are directly necessary for the conduct of the economic activities for  which they are established. Poland shall grant these rights to branches and agencies established in Poland of Community  companies at the latest by the end of the first stage referred to in Article 6. Poland shall grant these rights to Community nationals established as self-employed persons in  Poland at the latest by the end of the transitional period referred to in Article 6. Article 45 1.  Subject to the provisions of Article 44, with the exception of financial services  described in Annex XIIc, each Party may regulate the establishment and operation of companies and  nationals on its territory, in so far as these regulations do not discriminate against companies  and nationals of the other Party in comparison to its own companies and nationals. 2.  In respect of financial services, described in Annex XIIc, this Agreement does not prejudice  the right of the Parties to adopt measures necessary for the conduct of the Party's monetary  policy, or for prudential grounds in order to ensure the protection of investors, depositors,  policy holders, or persons to whom a fiduciary duty is owed, or to ensure the integrity and  stability of the financial system. These measures shall not discriminate against companies and  nationals of the other Party in comparison to its own companies and nationals. Article 46 In order to make it easier for Community nationals and Polish nationals to take up and  pursue regulated professional activities in Poland and the Community respectively, the Association  Council shall examine which steps are necessary to be taken to provide for the mutual recognition  of qualifications. It may take all necessary measures to that end. Article 47 The provisions of Article 45 do not preclude the application by a Contracting Party of  particular rules concerning the establishment and operation in its territory of branches and  agencies of companies of another Party not incorporated in the territory of the first Party, which  are justified by legal or technical differences between such branches and agencies as compared to  branches and agencies of companies incorporated in its territory, or, as regards financial  services, for prudential reasons. The difference in treatment shall not go beyond what is strictly  necessary as a result of such legal or technical differences, or, as regards financial services,  described in Annex XIIc, for prudential reasons. Article 48 1.  A 'Community company` and a 'Polish company` respectively shall for the purpose of  this Agreement mean a company or a firm set up in accordance with the laws of a Member State or of  Poland respectively and having its registered office, central administration, or principal place of  business in the territory of the Community or Poland respectively. However, should the company or  firm, set up in accordance with the laws of a Member State or of Poland respectively, have only its  registered office in the territory of the Community or Poland respectively, its operations must  possess a real and continuous link with the economy of one of the Member States or Poland  respectively. 2.  With regard to international maritime transport, shall also be beneficiaries of the provisions  of this chapter and chapter III of this Title, a national or a shipping company of the Member  States or of Poland respectively established outside the Community or Poland respectively and  controlled by nationals of a Member State, or Polish nationals respectively, if their vessels are  registered in that Member State or in Poland respectively in accordance with their respective  legislations. 3.  A Community and a Polish national respectively shall, for the purpose of this Agreement, mean a  natural person who is a national of one of the Member States or of Poland respectively. 4.  The provisions of this Agreement shall not prejudice the application by each Party of any  measure necessary to prevent the circumvention of its measures concerning third country access to  its market through the provisions of this Agreement. Article 49 For the purpose of this Agreement 'financial services` shall mean those activities  described in Annex XIIc. The Association Council may extend or modify the scope of Annex XIIc. Article 50 During the first stage referred to in Article 6 for the sectors included in Annexes  XIIa and XIIb, or for the sectors included in Annexes XIIc and XIId during the transitional period  referred to in Article 6, Poland may introduce measures which derogate from the provisions of this  chapter as regards the establishment of Community companies and nationals if certain industries: -  are undergoing restructuring, or- are facing serious difficulties, particularly where these  entail serious social problems in Poland, or- face the elimination or a drastic reduction of the  total market share held by Polish companies or nationals in a given sector or industry in Poland,  or- are newly emerging industries in Poland. Such measures: - shall cease to apply at the latest two years after the expiration of the first stage referred to  in Article 6 for the sectors included in Annexes XIIa and XIIb, or for the sectors included in  Annexes XIIc and XIId upon the expiration of the transitional period referred to in Article 6,  and- shall be reasonable and necessary in order to remedy the situation, and- shall only relate  to establishments in Poland to be created after the entry into force of such measures and shall not  introduce discrimination concerning the operations of Community companies or nationals already  established in Poland at the time of introduction of a given measure compared to Polish companies  or nationals. While devising and applying such measures, Poland shall grant whenever possible to Community  companies and nationals a preferential treatment, and in no case a treatment less favourable than  that accorded to companies or nationals from any third country. Prior to the introduction of these measures, Poland shall consult the Association Council and shall  not put them into effect before a one-month period following the notification to the Association  Council of the concrete measures to be introduced by Poland, except where the threat of irreparable  damage requires the taking of urgent measures in which case Poland shall consult the Association  Council immediately after their introduction. Upon the expiration of the first stage referred to in Article 6 for the sectors included in Annex  XIIb, or for the sectors included in Annexes XIIc and XIId upon expiration of the transitional  period referred to in Article 6, Poland may introduce such measures only with the authorization of  the Association Council and under conditions determined by the latter. Article 51 1.  The provisions of this chapter shall not apply to air transport services,  inland-waterways transport services and maritime cabotage transport services. 2.  The Association Council may make recommendations for improving establishment and operations in  the areas covered by paragraph 1. Article 52 1.  Notwithstanding the provisions of Chapter I of this Title, the beneficiaries of  the rights of establishment granted by Poland and the Community respectively shall be entitled to  employ, or have employed by one of their subsidiaries, in accordance with the legislation in force  in the host country of establishment, in the territory of Poland and the Community respectively,  employees who are nationals of Community Member States and Poland respectively, provided that such  employees are key personnel as defined in paragraph 2 and that they are employed exclusively by  such beneficiaries or their subsidiaries. The residence and work permits of such employees shall  only cover the period of such employment. 2.  Key personnel of the beneficiaries of the rights of establishment herein referred to as  'organization` are: (a)  senior employees of an organization who primarily direct the management of the organization,  receiving general supervision or direction principally from the board of directors or shareholders  of the business, including: -  directing the organization or a department or sub-division of the organization, - supervising and controlling the work of other supervisory, professional or managerial employees, - having the authority personally to engage and dismiss or recommend engaging, dismissing or other  personnel actions; (b) persons employed by an organization who possess high or uncommon: - qualifications referring to a type of work or trade requiring specific technical knowledge, - knowledge essential to the organization's service, research equipment, techniques or management. These may include, but are not limited to, members of accredited professions. Each such employee must have been employed by the organization concerned for at least one year  preceding the detachment by the organization. Article 53 1.  The provisions of this chapter shall be applied subject to limitations justified  on grounds of public policy, public security or public health. 2.  The provisions of this chapter shall not apply to activities which in the territory of each  Party are connected, even occasionally, with the exercise of official authority. Article 54 Companies which are controlled and exclusively owned jointly by Polish companies or  nationals and Community companies or nationals shall also be beneficiaries of the provisions of  this chapter and Chapter III of this Title. CHAPTER III Supply of services between the Community and Poland Article 55 1.  The Parties  undertake in accordance with the provisions of this chapter to take the necessary steps to allow  progressively the supply of services by Community or Polish companies or nationals who are  established in a Party other than that of the person for whom the services are intended taking into  account the development of the services sector in the Parties. 2.  In step with the liberalization process mentioned in paragraph 1, and subject to the provisions  of Article 58 (1), the Parties shall permit the temporary movement of natural persons providing the  service or who are employed by the service provider as key personnel as defined in Article 52 (2),  including natural persons who are representatives of a Community or Polish company or national and  are seeking temporary entry for the purpose of negotiating for the sale of services or entering  into agreements to sell services for that service provider, where those representatives will not be  engaged in making direct sales to the general public or in supplying services themselves. 3.  The Association Council shall take the measures necessary to implement progressively the  provisions of paragraph 1. Article 56 With regard to supply of transport services between the Community and Poland, the  following replaces the provisions of Article 55: 1.  With regard to international maritime transport the Parties undertake to apply effectively the  principle of unrestricted access to the market and traffic on a commercial basis. (a)  the above provision does not prejudice the rights and obligations under the United Nations  Code of Conduct for Liner Conferences, as applied by one or the other Contracting Party to this  Agreement. Non-conference liners will be free to operate in competition with a conference as long  as they adhere to the principle of fair competition on a commercial basis; (b) the parties affirm their commitment to a freely competitive environment as being an essential  feature of the dry and liquid bulk trade. 2. In applying the principles of paragraph 1, the Parties shall: (a) not introduce cargo sharing clauses in future bilateral agreements with third countries, other  than in those exceptional circumstances where liner shipping companies from one or other Party to  this Agreement would not otherwise have an effective opportunity to ply for trade to and from the  third country concerned; (b) prohibit cargo sharing arrangements in future bilateral agreements concerning dry and liquid  bulk trade; (c) abolish, upon entry into force of this Agreement, all unilateral measures, administrative,  technical and other obstacles which could have restrictive or discriminatory effects on the free  supply of services in international maritime transport. 3. With a view to assuring a coordinated development and progressive liberalization of transport  between the Parties adapted to their reciprocal commercial needs, the conditions of mutual market  access in air transport and in inland transport shall be dealt with by special transport agreements  to be negotiated between the Parties after the entry into force of this Agreement. 4. Prior to the conclusion of the agreements referred to in paragraph 3, the Parties shall not take  any measures or actions which are more restrictive or discriminatory as compared to the situation  existing on the day preceding the day of entry into force of this Agreement. 5. During the transitional period, Poland shall progressively adapt its legislation including  administrative, technical and other rules to that of the Community legislation existing at any time  in the field of air and inland transport in so far as it serves liberalization purposes and mutual  access to markets of the Parties and facilitates the movement of passengers and of goods. 6. In step with the common progress in the achievement of the objectives of this chapter, the  Association Council shall examine ways of creating the conditions necessary for improving freedom  to provide air and inland transport services. Article 57 The provisions of Article 53 shall apply to the matters covered by this chapter. CHAPTER IV General provisions Article 58 1.  For the purpose of Title IV of this Agreement,  nothing in the Agreement shall prevent the Parties from applying their laws and regulations  regarding entry and stay, work, labour conditions and establishment of natural persons, and supply  of services, provided that, in so doing, they do not apply them in a manner as to nullify or impair  the benefits accruing to any Party under the terms of a specific provision of this Agreement. This  provision does not prejudice the application of Article 53. 2.  The provisions of Chapters II, III and IV of Title IV shall be adjusted by decision of the  Association Council in the light of the result of the negotiations on services taking place in the  Uruguay Round and in particular to ensure that under any provision of the present Agreement a Party  grants to the other Party a treatment no less favourable than that accorded under the provisions of  a future GATS Agreement. 3.  The exclusion of Community companies and nationals established in Poland in accordance with the  provisions of Chapter II of Title IV from public aid granted by Poland in the areas of public  education services, health related and social services and cultural services shall, for the  duration of the transitional period referred to in paragraph 6, be deemed compatible with the  provisions of Title IV and with the competition rules referred to in Title V. TITLE V PAYMENTS, CAPITAL, COMPETITION AND OTHER ECONOMIC PROVISIONS, APPROXIMATION OF LAWS  CHAPTER I Current payments and movement of capital Article 59 The Contracting Parties undertake  to authorize, in freely convertible currency, any payments on the current account of balance of  payments to the extent that the transaction underlying the payments concern movements of goods,  services or persons between the Parties which have been liberalized pursuant to this Agreement. Article 60 1.  With regard to transactions on the capital account of balance of payments, from  the entry into force of this Agreement, the Member States and Poland respectively shall ensure the  free movement of capital relating to direct investments made in companies formed in accordance with  the laws of the host country and investments made in accordance with the provisions of Chapter II  of Title IV, and the liquidation or repatriation of these investments and of any profit stemming  therefrom. Notwithstanding the above provision, such free movement, liquidation and repatriation  shall be ensured by the end of the first stage referred to in Article 6 for all investments linked  to establishment of nationals establishing in Poland as self-employed persons pursuant to Chapter  II of Title IV. 2.  Without prejudice to paragraph 1, the Member States, as from the entry into force of this  Agreement, and Poland as from the start of the second stage referred to in Article 6, shall not  introduce any new foreign exchange restrictions on the movement of capital and current payments  connected therewith between residents of the Community and Poland and shall not make the existing  arrangements more restrictive. 3.  The Parties shall consult each other with a view to facilitating the movement of capital  between the Community and Poland in order to promote the objectives of this Agreement. Article 61 1.  During the first stage referred to in Article 6 the Contracting Parties shall take  measures permitting the creation of the necessary conditions for the further gradual application of  Community rules on the free movement of capital. 2.  During the second stage referred to in Article 6 the Association Council shall examine ways of  enabling Community rules on the movement of capital to be applied in full. Article 62 With reference to the provisions of this chapter, and notwithstanding the provisions  of Article 64, until a full convertibility of the Polish currency in the meaning of Article VIII of  the International Monetary Fund is introduced, Poland may in exceptional circumstances apply  exchange restrictions connected with the granting or taking up of short- and medium-term credits to  the extent that such restrictions are imposed on Poland for the granting of such credits and are  permitted according to Poland's status under the IMF. Poland shall apply these restrictions in a non-discriminatory manner. They shall be applied in such  a manner as to cause the least possible disruption to this Agreement. Poland shall inform the  Association Council promptly of the introduction of such measures and of any changes therein. CHAPTER II Competition and other economic provisions Article 63 1.  The following are  incompatible with the proper functioning of the Agreement, in so far as they may affect trade  between the Community and Poland: (i)  all agreements between undertakings, decisions by associations of undertakings and concerted  practices between undertakings which have as their object or effect the prevention, restriction or  distortion of competition; (ii) abuse by one or more undertakings of a dominant position in the territories of the Community  or of Poland as a whole or in a substantial part thereof; (iii) any public aid which distorts or threatens to distort competition by favouring certain  undertakings or the production of certain goods. 2.  Any practices contrary to this Article shall be assessed on the basis of criteria arising from  the application of the rules of Articles 85, 86 and 92 of the Treaty establishing the European  Community. 3.  The Association Council shall, within three years of the entry into force of this Agreement,  adopt by decision the necessary rules for the implementation of paragraphs 1 and 2. Until these rules are adopted, the provisions of the Agreement on interpretation and application of  Articles VI, XVI and XXIII of the General Agreement on Tariffs and Trade shall be applied as the  rules for the implementation of paragraphs 1 (iii) and related parts of paragraph 2. 4.  (a)  For the purposes of applying the provisions of paragraph 1 (iii), the Parties recognize  that during the first five years after the entry into force of this Agreement, any public aid  granted by Poland shall be assessed taking into account the fact that Poland shall be regarded as  an area identical to those areas of the Community described in Article 92 (3) (a) of the Treaty  establishing the European Community. The Association Council shall, taking into account the  economic situation of Poland, decide whether that period should be extended by further periods of  five years. (b) Each Party shall ensure transparency in the area of public aid, inter alia by reporting  annually to the other Party on the total amount and the distribution of the aid given and by  providing, upon request, information on aid schemes. Upon request by one Party, the other Party  shall provide information on particular individual cases of public aid. 5.  With regard to products referred to in Chapters II and III of Title III: -  the provisions of paragraph 1 (iii) do not apply, - any practices contrary to paragraph 1 (i) should be assessed according to the criteria  established by the Community on the basis of Articles 42 and 43 of the Treaty establishing the  European Economic Community, and in particular of those established in Council Regulation No  26/62. 6.  If the Community or Poland considers that a particular practice is incompatible with the terms  of paragraph 1, and: - is not adequately dealt with under the implementing rules referred to in paragraph 3, or- in the  absence of such rules, and if such practice causes or threatens to cause serious prejudice to the  interest of the other Party or material injury to its domestic industry, including its services  industry,it may take appropriate measures after consultation within the Association Council or after 30  working days following referral for such consultation. In the case of practices incompatible with paragraph 1 (iii) of this Article, such appropriate  measures may, where the General Agreement on Tariffs and Trade applies thereto, only be adopted in  accordance with the procedures and under the conditions laid down by the General Agreement on  Tariffs and Trade and any other relevant instrument negotiated under its auspices which are  applicable between the Parties. 7.  Notwithstanding any provisions to the contrary adopted in accordance with paragraph 3, the  Parties shall exchange information taking into account the limitations imposed by the requirements  of professional and business secrecy. 8.  This Article shall not apply to the products covered by the Treaty establishing the European  Coal and Steel Community which are the subject of Protocol 2. Article 64 1.  The Parties shall endeavour to avoid the imposition of restrictive measures  including measures relating to imports for balance of payments purposes. In the event of their  introduction, the Party having introduced the same shall present to the other Party as soon as  possible, a time schedule for their removal. 2.  Where one or more Member States of the Community or Poland is in serious balance of payments  difficulties, or under imminent threat thereof, the Community or Poland, as the case may be, may,  in accordance with the conditions established under the General Agreement on Tariffs and Trade,  adopt restrictive measures, including measures relating to imports, which shall be of limited  duration and may not go beyond what is necessary to remedy the balance of payments situation. The  Community or Poland, as the case may be, shall inform the other Party forthwith. 3.  Any restrictive measures shall not apply to transfers related to investment and in particular  to the repatriation of amounts invested or reinvested and of any kind of revenues stemming  therefrom. Article 65 With regard to public undertakings, and undertakings to which special or exclusive  rights have been granted, the Association Council shall ensure that as from the third year  following the date of entry into force of this Agreement, the principles of the Treaty establishing  the European Economic Community, in particular Article 90, and the principles of the concluding  document of the April 1990 Bonn meeting of the Conference on Security and Cooperation in Europe, in  particular entrepreneurs' freedom of decision, are upheld. Article 66 1.  Poland shall continue to improve the protection of intellectual, industrial and  commercial property rights in order to provide, by the end of the fifth year from the entry into  force of this Agreement, a level of protection similar to that existing in the Community, including  comparable means of enforcing such rights. 2.  By the end of the fifth year from the entry into force of this Agreement, Poland shall apply to  accede to the Munich Convention on the Grant of European Patents of 5 October 1973 and shall accede  to the other multilateral conventions on intellectual, industrial and commercial property rights  referred to in Annex XIII paragraph 1 to which Member States are Parties, or which are de facto  applied by Member States. Article 67 1.  The Contracting Parties consider the opening up of the award of public contracts  on the basis of non-discrimination and reciprocity, in particular in the GATT context, to be a  desirable objective. 2.  Polish companies as defined in Article 48, shall be granted access to contract award procedures  in the Community pursuant to Community procurement rules under a treatment no less favourable than  that accorded to Community companies as of the entry into force of this Agreement. Community companies as defined in Article 48 shall be granted access to contract award procedures  in Poland under a treatment no less favourable than that accorded to Polish companies at the latest  at the end of the transitional period referred to in Article 6. Community companies established in Poland under the provisions of Chapter II of Title IV shall  have, upon entry into force of the Agreement, access to contract award procedures under a treatment  no less favourable than that accorded to Polish companies. The Association Council shall periodically examine the possibility for Poland to introduce access  to award procedures in Poland for all Community companies prior to the end of the transitional  period. 3.  As regards establishment, operations, supply of services between the Community and Poland, as  well as employment and movement of labour linked to the fulfilment of public contracts, the  provisions of Articles 37 to 58 are applicable. CHAPTER III Approximation of laws Article 68 The Contracting Parties recognize that the major  precondition for Poland's economic integration into the Community is the approximation of that  country's existing and future legislation to that of the Community. Poland shall use its best  endeavours to ensure that future legislation is compatible with Community legislation. Article 69 The approximation of laws shall extend to the following areas in particular: customs  law, company law, banking law, company accounts and taxes, intellectual property, protection of  workers at the workplace, financial services, rules on competition, protection of health and life  of humans, animals and plants, consumer protection, indirect taxation, technical rules and  standards, transport and the environment. Article 70 The Community shall provide Poland with technical assistance for the implementation of  these measures which may include inter alia: -  the exchange of experts, - the provision of information, - organization of seminars, - training activities, - aid for the translation of Community legislation in the relevant sectors. TITLE VI ECONOMIC COOPERATION Article 71 1.  The Community and Poland shall establish  cooperation aimed at contributing to Poland's development. Such cooperation shall back up Poland's  achievements and shall strengthen existing economic links on the widest possible foundation, to the  benefit of both Parties. 2.  Policies designed to bring about the economic and social development of Poland, in particular  policies relating to industry including the mining sector, investment, agriculture, energy,  transport, regional development and tourism should be guided by the principle of sustainable  development. This entails ensuring that environmental considerations are fully incorporated into  such policies from the outset. These policies shall also take into account the requirements of sustainable social development. 3.  Special attention must be devoted to measures capable of fostering cooperation between the  countries of central and eastern Europe with a view to integrated development of the region. Article 72 Industrial cooperation1.  Cooperation shall seek to promote the following in  particular: -  industrial cooperation between economic operators in the Community and in Poland, with the  particular aim of strengthening the private sector, - Community participation in Poland's efforts in both public and private sectors to modernize and  restructure its industry, which will effect the transition from a centrally planned system to a  market economy under conditions which ensure that the environment is protected, - the restructuring of individual sectors, - the establishment of new undertakings in areas offering potential for growth. 2.  Industrial cooperation initiatives take into account priorities determined by Poland. The  initiatives should seek in particular to establish a suitable framework for undertakings, to  improve management know-how and to promote transparency as regards markets and conditions for  undertakings. Article 73 Investment promotion and protection1.  Cooperation shall aim to establish a  favourable climate for private investment, both domestic and foreign, which is so essential to  economic and industrial reconstruction in Poland. 2.  The particular aims of cooperation shall be: -  for Poland to establish a legal framework which favours investment; this could be achieved where  appropriate by the Member States and Poland extending agreements for the promotion and protection  of investment, - to implement suitable arrangements for the transfer of capital, - to bring about better investment protection, - to carry through deregulation and improve economic infrastructure, - to exchange information on investment opportunities in the form of trade fairs, exhibitions,  trade weeks and other events. Article 74 Agro and industrial standards and conformity assessment1.  Cooperation shall aim in  particular to reduce differences in standardization and conformity assessment. 2.  To this end, cooperation shall seek: -  to comply with Community technical regulations and European standards concerning quality of  industrial and agricultural food products, - to promote the use of Community technical regulations and European standards and conformity  assessment procedures, - where appropriate, to achieve the conclusion of agreements on mutual recognition in these  fields, - to encourage Poland's participation in the work of specialized organizations (CEN, Cenelec, ETSI,  EOTC). 3.  The Community will provide Poland with technical assistance where appropriate. Article 75 Cooperation in science and technology1.  The Parties shall undertake to promote  cooperation in research and technological development. They shall devote special attention to the  following: -  the exchange of scientific and technological information, including information on each other's  science and technology policies and activities,293A1231(18).1- the organization of joint scientific meetings (seminars and workshops), - joint R& D activities aimed at encouraging scientific progress and the transfer of technology and  know-how, - training activities and mobility programmes for researchers and specialists from both sides, - the development of an environment conducive to research and the application of new technologies  and adequate protection of the intellectual property of the results of research, - participation in the Community programmes in accordance with paragraph 3. Technical assistance shall be provided where appropriate. 2.  The Association Council shall determine the appropriate procedures for developing cooperation. 3.  Cooperation under the Community's framework programme in the field of research and  technological development shall be implemented according to specific arrangements to be negotiated  and concluded in accordance with the procedures adopted by each Party. Article 76 Education and training1.  Cooperation shall endeavour to raise the level of general  education and professional qualifications in Poland, taking into consideration the priorities of  Poland. 2.  Cooperation shall comprise the following areas: -  reform of education and training, - in-service training and continuous education, - re-training and adaptation to the labour market, - training in management abilities, - teaching of Community languages, - translation, - provision of training equipment, - promoting teaching in the field of European studies within the appropriate institutions. 3.  There will be established institutional frameworks and plans of cooperation (starting with the  European Training Foundation, when established, and Polish participation in Tempus). Polish  participation in other Community programmes could also be considered in this context, in accordance  with Community procedures. 4.  Cooperation shall foster direct collaboration between educational institutions, and between  educational institutions and enterprises, mobility and exchange of teachers, students and  administrators, provide professional practice and training periods abroad, assist in developing  curricula, elaborating teaching materials and equipping educational institutions. Cooperation shall also aim at mutual recognition of periods of studies and diplomas. In order to promote integration of Poland with Community level of educational establishments and  research institutions, as stated in Article 75, the Community shall take appropriate measures to  facilitate Poland's cooperation with relevant European institutions. This may include Poland's  participation in the activities of these institutions as well as establishment of their filials in  Poland. The objectives of the abovementioned establishments should concentrate on educating  scholars, professionals and public servants to be involved in the process of European integration  and cooperation with the Community institutions. 5.  The principal objectives of cooperation on translation shall be: -  to train translators and develop the terminology bases (glossaries, Eurodicautom), - to promote the use of Community standards and terminology, - to develop an appropriate infrastructure for translation between Polish and the Community  languages. Article 77 Agriculture and the agro-industrial sector1.  Cooperation in this area shall have as  its aim the increase of effectiveness of agriculture and the agro-industrial sector. It shall  endeavour in particular to: -  develop private farms and distribution channels, methods of storage, marketing, etc, - modernize the rural infrastructure (transport, water supply, telecommunications), - rural espace planning, including construction and urban planning, - improve productivity and quality by using appropriate methods and products; provide training and  monitoring in the use of anti-pollution methods connected with inputs, - develop and modernize processing firms and their marketing techniques, - promote complementarity in agriculture, - promote industrial cooperation in agriculture and the exchange of know-how, particularly between  the private sectors in the Community and Poland, - develop cooperation on health, animal and plant health, including veterinary legislation and  inspection, vegetal and phytosanitary legislation with the aim of bringing about gradual  harmonization with Community standards through assistance for training and the organization of  checks. 2.  To these ends, technical assistance shall be provided by the Community as appropriate. Article 78 Energy1.  Cooperation shall take place within the framework of the principles of the  market economy and develop against a background of progressive integration of the market of Poland  and that of the Community. 2.  Cooperation shall focus on the following in particular: - modernization of infrastructure, - improvement and diversification of supply, - formulation and planning of energy policy, - management and training for the energy sector, - the development of energy resources, - the promotion of energy saving and energy efficiency, - the environmental impact of energy production and consumption, - the nuclear energy sector, - the electricity and gas sectors, including consideration of the possibility of interconnection of  supply networks, - the formulation of framework conditions for cooperation between undertakings in this sector, - the transfer of technology and know-how, - opening up the energy market to a greater degree; facilitating transit of gas and electricity. Article 79 Cooperation in the nuclear sector1.  Cooperation in the nuclear field shall mainly  cover the following topics: - upgrading the nuclear law and regulation in Poland, - nuclear safety, nuclear emergency preparedness and accident management, - radiation protection, including environmental radiation monitoring, - fuel cycle problems, safeguarding and physical protection of nuclear materials, - radioactive waste management, - decommissioning and dismantling of nuclear installations, - decontamination. 2.  Cooperation will include exchange of information and experience and R& D activities in  accordance with Article 75. Article 80 Environment1.  The Parties shall develop and strengthen their cooperation in the  vital task of combating the deterioration of the environment, which they have judged to be a  priority. 2.  Cooperation shall centre on: - effective monitoring of pollution levels, - combating regional and transboundary air and water pollution, - efficient energy production and consumption, safety of industrial plants, - classification and safe handling of chemicals, - water quality, particularly of cross-boundary waterways, - waste reduction, recycling and safe disposal; implementation of the Basle Convention, - the environmental impact of agriculture, soil erosion, the protection of forests and flora and  fauna, - land-use planning, including construction and urban planning, - use of economic and fiscal instruments, - global climate change. 3.  To these ends, the Parties plan to cooperate particularly in the following areas: - exchange of information and experts, including information and experts dealing with the transfer  of clean technologies, - training programmes, - approximation of laws (Community standards), - cooperation at regional level (including cooperation within the framework of the European  Environment Agency, when established by the Community) and international level, - development of strategies, particularly with regard to global and climatic issues. Article 81 Transport1.  The Parties shall develop and step up cooperation in order to enable  Poland to: - restructure and modernize transport, - facilitate the movement of passengers and goods and improve access to the transport market by  removing administrative, technical and other obstacles, - achieve operating standards comparable to those in the Community. 2.  Cooperation shall include the following in particular: - economic, legal and technical training programmes, - the provision of technical assistance and advice, and the exchange of information (conferences  and seminars). 3.  Priority areas shall be the following: - road transport, including the gradual easing of transit conditions, - the management of railways and airports, including cooperation between the appropriate national  authorities, - the modernization, on major routes of common interest and trans-European links, of road, inland  waterway, railway, port and airport infrastructure, - land-use planning including construction and urban planning, - the upgrading of technical equipment to meet Community standards, particularly in the fields of  road-rail transport, multimodal transport and transhipment, - the setting-up of consistent transport policies compatible with the transport policies applicable  in the Community. Article 82 Telecommunications1.  The Parties shall expand and strengthen cooperation in this  area, and shall to this end initiate in particular the following actions: - exchange information on telecommunications policies, - exchange technical and other information and organize seminars, workshops and conferences for  experts of both sides, - conduct training and advisory operations, - carry out transfers of technology, - have the appropriate bodies from both sides carry out joint projects, - promote European standards, systems of certification and regulatory approaches, - promote new communications, services and facilities, particularly those with commercial  applications. 2.  These activities shall focus on the following priority areas: - the modernization of Poland's telecommunications network and its integration into European and  world networks, - cooperation within the structures of European standardization, - the integration of trans-European systems; the legal and regulatory aspects of  telecommunications, - the management of telecommunications in the new economic environment: organizational structures,  strategy and planning, purchasing principles, - land-use planning, including construction and urban planning. Article 83 Banking, insurance and other financial services1.  The Parties shall cooperate on the  adoption of a common set of rules and standards inter alia for accounting and for supervisory and  regulatory systems of banking, insurance and financial sectors. 2.  Both sides shall establish precise methods of facilitating the process of reform, in particular  by: - contributing to the preparation of glossaries and the translation of Community and Polish  legislation, - holding discussions and information meetings on the laws in force or being drafted in Poland and  in the Community, - providing training. Article 84 Monetary policyAt the request of the Polish authorities, the Community shall provide  technical assistance designed to support the efforts of Poland towards the introduction of full  convertibility of the Zloty and the gradual approximation of its policies to those of the European  Monetary System. This will include informal exchange of information concerning the principles and  the functioning of the European Monetary System. Article 85 Money laundering1.  The Parties agree on the necessity of making every effort and  cooperating in order to prevent the use of their financial systems for laundering of proceeds from  criminal activities in general and drug offences in particular. 2.  Cooperation in this area shall include administrative and technical assistance with the purpose  of establishing suitable standards against money laundering equivalent to those adopted by the  Community and international fora in this field, in particular the Financial Action Task Force  (FATF). Article 86 Regional development1.  The Parties shall strengthen cooperation between them on  regional development and land-use planning. 2.  To this end, any of the following measures are planned: - the provision of information for national, regional or local authorities on regional and land-use  planning policy, and, where appropriate, the provision of assistance for the formulation of such  policy, - joint action by regional and local authorities in the area of economic development, - the study of coordinated approaches for the development of border areas between the Community and  Poland, - exchange visits to explore the opportunities for cooperation and assistance, - the exchange of civil servants, - the provision of technical assistance with special attention to the development of disadvantaged  areas, - the establishment of programmes for the exchange of information and experience, by methods  including seminars. Article 87 Social cooperation1.  With regard to health and safety, cooperation between the  Parties shall aim at improving the level of protection of the health and safety of workers, taking  as a reference the level of protection existing in the Community, in particular through: - the provision of technical assistance, - the exchange of experts, - cooperation between firms, - information and training operations. 2.  With regard to employment, cooperation between the Parties shall focus in particular on: - organization of the labour market, - job-finding and careers advice services, - planning and realization of regional restructuring programmes, - encouragement of local employment development. Cooperation in these fields shall be realized through actions such as the performance of studies,  provision of the services of experts and information and training. 3.  With regard to social security, cooperation between the Parties shall seek to adapt the social  security system in Poland to the new economic and social situation, primarily by providing the  services of experts and information and training. Article 88 TourismThe Parties shall step up and develop cooperation between them, in particular  by: - facilitating the tourist trade, - stepping up the flow of information through international networks, data banks, etc, - transferring know-how through training, exchanges, seminars, - studying the opportunities for joint operations such as cross-frontier projects, town-twinning,  etc. Article 89 Small and medium-sized enterprises (SMEs)1.  The Parties shall aim to develop and  strengthen small and medium-sized enterprises and cooperation between SMEs in the Community and  Poland. 2.  They shall encourage the exchange of information and know-how in the following areas: - bringing about the legal, administrative, technical, tax and financial conditions necessary to  the establishment and expansion of SMEs and for cross-border cooperation, - the provision of the specialized services required by SMEs (management training, accounting,  marketing, quality control, etc.) and the strengthening of agencies providing such services, - the establishment of appropriate links with Community operators with the aim of improving the  flow of information to SMEs and promoting cross-border cooperation (e.g. the Business Cooperation  Network (BC-NET), Euro-Info Centres, conferences, etc). Article 90 Information and the audiovisual media1.  The Parties shall take appropriate measures  to stimulate an effective mutual exchange of information. Initial priority shall be given to  programmes providing basic information about the Community for the general public, and specialized  information for specific audiences in Poland; the latter shall include wherever possible access to  Community computerized data bases. 2.  The Parties shall cooperate to promote the audiovisual industry in Europe. In particular, the  audiovisual sector in Poland may take part in the actions undertaken by the Community within the  framework of the Media programme 1991 to 1995, under procedures to be agreed with the bodies  responsible for managing each action, and in accordance with the provisions of the decision of the  Council of the European Communities of 21 December 1990, which established the programme. The Parties shall coordinate and where appropriate harmonize their policies concerning the  regulation of cross-border broadcasting, technical norms in the audiovisual field, and the  promotion of European audiovisual technology. Article 91 Customs1.  The aim of cooperation shall be to guarantee compliance with all the  provisions scheduled for adoption in connection with trade and to achieve the approximation of  Poland's customs system to that of the Community, thus helping to ease the steps towards  liberalization planned under this Agreement. 2.  Cooperation shall include the following in particular: - the exchange of information, - the organization of seminars and placements, - the development of cross-frontier infrastructure between the Parties, - the introduction of the single administrative document and of an interconnection between the  transit systems of the Community and Poland, - the simplification of inspections and formalities in respect of the carriage of goods. Technical assistance shall be provided where appropriate. 3.  Without prejudice to further cooperation provided for in this Agreement, and in particular  Article 94, the mutual assistance between administrative authorities of the Contracting Parties in  customs matters shall take place in accordance with the provisions of Protocol 6. Article 92 Statistical cooperation1.  Cooperation in this area shall have as its aim the  development of an efficient statistical system to provide, in a rapid and timely fashion, the  reliable statistics needed to plan and monitor the process of reform and to contribute to the  development of private enterprise in Poland. 2.  To these ends it shall in particular seek: - to set up a reliable and independent statistical system, - to bring about harmonization with international (and particularly Community) methods, standards  and classifications, - to provide the data needed to maintain and monitor economic reform, - to provide private-sector economic operators with the appropriate macro-economic and  micro-economic data, - to guarantee the confidentiality of data. 3.  Technical assistance shall be provided by the Community as appropriate. Article 93 Economics1.  The Community and Poland will facilitate the process of economic reforms  and integration by cooperating to improve understanding of the fundamentals of their respective  economies and of devising and implementing economic policy in market economies. 2.  To these ends the Community and Poland will: - exchange information on macro-economic performance and prospects and on strategies for  development, - analyse jointly economic issues of mutual interest, including the framing of economic policy and  the instruments for implementing it, - through the programme of Action for Cooperation in Economics in particular, encourage extensive  cooperation among economists and managers in the Community and Poland, in order to speed up the  transfer of know-how for the drafting of economic policies, and provide for wide dissemination of  the results of policy-relevant research. Article 94 Drugs1.  The cooperation is in particular aimed at increasing the efficiency of  policies and measures to counter the supply and illicit traffic of narcotics and psychotropic  substances and the reduction of abuse of these products. 2.  The Contracting Parties shall agree on the necessary methods of cooperation to attain these  objectives, including the modalities of the implementation of common actions. Their actions will be  based on consultation on and close coordination of the objectives and the policy measures in the  fields targeted in paragraph 1. 3.  The cooperation between the Contracting Parties will comprise technical and administrative  assistance which could deal in particular with the following areas: the drafting and implementation  of national legislation; the creation of institutions and information centres and of social and  health centres; the training of personnel and research; the prevention of diversion of precursors  used for the purpose of illicit manufacture of narcotic drugs or psychotropic substances. The Parties may agree to include other areas. TITLE VII CULTURAL COOPERATION Article 95 1.  The Parties agree to promote cultural  cooperation. Where appropriate, Community cultural cooperation programmes, or those of one or more  Member States, may be extended to Poland and additional actions of mutual interest shall be  developed. 2.  The areas of cooperation may include in particular: - translation of literary works, - conservation and restoration of historic and cultural monuments and sites, - training of persons working in the cultural field, - cultural events with a European character. TITLE VIII FINANCIAL COOPERATION Article 96 In order to achieve the objectives of this  Agreement and in accordance with Articles 97, 98, 100 and 101, Poland shall benefit from temporary  financial assistance from the Community in the form of grants and loans to accelerate the economic  transformation of Poland and to help Poland to cope with the economic and social consequences of  structural readjustment. Article 97 This financial assistance shall be covered by: - the operation Phare measures provided for in Council Regulation (EEC) No 3906/89, as amended,  until the end of 1992; thereafter grants will be made available by the Community, either within the  framework of the operation Phare on a multiannual basis, or within a new financial multiannual  framework established by the Community following consultations with Poland and taking into account  the considerations set out in Articles 100 and 101, - the loan(s) provided by the European Investment Bank until the expiry date of the availability  thereof. Poland shall have access to European Investment Bank loans according to the provisions of  Article 18 of the Statute of the Bank for subsequent years; following consultations with Poland the  Community shall fix the maximum amount and period of availability of loans from the European  Investment Bank for Poland. Article 98 The objectives and the areas of the Community's financial assistance shall be laid  down in an indicative programme to be agreed between the two Parties. The Parties shall inform the  Association Council. Article 99 1.  The Community shall, in case of special need, taking into account the availability  of all financial resources, on request of Poland and in coordination with international financial  institutions, in the context of the G-24, examine the possibility of granting temporary financial  assistance: -  to support measures with the aim of stabilizing and maintaining the convertibility of the  zloty, - to support medium-term stabilization and economic restructuring efforts, including balance of  payments support. 2.  This financial assistance is subject to Poland's presentation of IMF supported programmes in  the context of G-24, as appropriate, for convertibility and/or for restructuring its economy, to  the Community's acceptance thereof, to Poland's continued adherence to these programmes and, as an  ultimate objective, to rapid transition to reliance on finance from private sources. 3.  The Association Council will be informed of the conditions under which this assistance will be  provided and of the respect of the obligations undertaken by Poland concerning such assistance. Article 100 The Community financial assistance shall be evaluated in the light of the needs which  arise and of Poland's development level, and taking into account established priorities and the  absorption capacity of the Polish economy, the ability to repay loans and accomplishment of a  market economy system and restructuring in Poland. Article 101 In order to permit optimum use of the resources available, the Contracting Parties  shall ensure that Community contributions are made in close coordination with those from other  sources such as the Member States, other countries including the G-24 and international financial  institutions, such as the International Monetary Fund, the International Bank for Reconstruction  and Development and the European Bank for Reconstruction and Development. TITLE IX INSTITUTIONAL, GENERAL AND FINAL PROVISIONS Article 102 An Association Council is  hereby established which shall supervise the implementation of this Agreement. It shall meet at  ministerial level once a year and when circumstances require. It shall examine any major issues  arising within the framework of this Agreement and any other bilateral or international issues of  mutual interest. Article 103 1.  The Association Council shall consist of the members of the Council of the  European Communities and members of the Commission of the European Communities, on the one hand,  and of members of the Government of Poland, on the other. 2.  Members of the Association Council may arrange to be represented, in accordance with the  conditions to be laid down in its rules of procedure. 3.  The Association Council shall establish its rules of procedure. 4.  The Association Council shall be presided in turn by a member of the Council of the European  Communities and a member of the Government of Poland, in accordance with the provisions to be laid  down in its rules of procedure. Article 104 The Association Council shall, for the purpose of attaining the objectives of this  Agreement, have the power to take decisions in the cases provided for therein. The decisions taken  shall be binding on the Parties which shall take the measures necessary to implement the decisions  taken. The Association Council may also make appropriate recommendations. It shall draw up its decisions and recommendations by agreement between the two Parties. Article 105 1.  Each of the two Parties may refer to the Association Council any dispute relating  to the application or interpretation of this Agreement. 2.  The Association Council may settle the dispute by means of a decision. 3.  Each Party shall be bound to take the measures involved in carrying out the decision referred  to in paragraph 2. 4.  In the event of it not being possible to settle the dispute in accordance with paragraph 2,  either Party may notify the other of the appointment of an arbitrator; the other Party must then  appoint a second arbitrator within two months. For the application of this procedure, the Community  and the Member States shall be deemed to be one Party to the dispute. The Association Council shall appoint a third arbitrator. The arbitrators' decisions shall be taken by majority vote. Each party to the dispute must take the steps required to implement the decision of the  arbitrators. Article 106 1.  The Association Council shall be assisted in the performance of its duties by an  Association Committee composed of representatives of the members of the Council of the European  Communities and of members of the Commission of the European Communities on the one hand and of  representatives of the Government of Poland on the other, normally at senior civil servant level. In its rules of procedure the Association Council shall determine the duties of the Association  Committee, which shall include the preparation of meetings of the Association Council, and how the  Committee shall function. 2.  The Association Council may delegate to the Association Committee any of its powers. In this  event the Association Committee shall take its decisions in accordance with the conditions laid  down in Article 104. Article 107 The Association Council may decide to set up any other special committee or body that  can assist it in carrying out its duties. In its rules of procedure, the Association Council shall determine the composition and duties of  such committees or bodies and how they shall function. Article 108 An Association Parliamentary Committee is hereby established. It shall be a forum for  Members of the Polish Parliament and the European Parliament to meet and exchange views. It shall  meet at intervals which it shall itself determine. Article 109 1.  The Association Parliamentary Committee shall consist of members of the European  Parliament, on the one hand, and of members of the Polish Parliament, on the other. 2.  The Association Parliamentary Committee shall establish its Rules of Procedure. 3.  The Association Parliamentary Committee shall be presided each in turn by the European  Parliament and the Polish Parliament, in accordance with the provisions to be laid down in its  Rules of Procedure. Article 110 The Association Parliamentary Committee may request relevant information regarding  the implementation of this Agreement from the Association Council, which shall then supply the  Committee with the requested information. The Association Parliamentary Committee shall be informed of the decisions of the Association  Council. The Association Parliamentary Committee may make recommendations to the Association Council. Article 111 Within the scope of this Agreement, each Party undertakes to ensure that natural and  legal persons of the other Party have access free of discrimination in relation to its own  nationals to the competent courts and administrative organs in the Community and Poland to defend  their individual rights and their property rights, including those concerning intellectual,  industrial and commercial property. Article 112 Nothing in the Agreement shall prevent a Contracting Party from taking any measures: (a)  which it considers necessary to prevent the disclosure of information contrary to its  essential security interests; (b) which relate to the production of, or trade in, arms, munitions or war materials or to  research, development or production indispensable for defence purposes, provided that such measures  do not impair the conditions of competition in respect of products not intended for specifically  military purposes; (c) which it considers essential to its own security in the event of serious internal disturbances  affecting the maintenance of law and order, in time of war or serious international tension  constituting threat of war or in order to carry out obligations it has accepted for the purpose of  maintaining peace and international security. Article 113 1.  In the fields covered by this Agreement and without prejudice to any special  provisions contained therein: -  the arrangements applied by Poland in respect of the Community shall not give rise to any  discrimination between the Member States, their nationals, or their companies or firms, - the arrangements applied by the Community in respect of Poland shall not give rise to any  discrimination between Polish nationals or its companies or firms. 2.  The provisions of paragraph 1 are without prejudice to the right of the Contracting Parties to  apply the relevant provisions of their fiscal legislation to taxpayers who are not in identical  situations as regards their place of residence. Article 114 Products originating in Poland shall not enjoy more favourable treatment when  imported into the Community than that applied by Member States among themselves. The treatment granted to Poland under Title IV and Chapter I of Title V shall not be more  favourable than that accorded by Member States among themselves. Article 115 1.  The Parties shall take any general or specific measures required to fulfil their  obligations under this Agreement. They shall see to it that the objectives set out in this  Agreement are attained. 2.  If either Party considers that the other Party has failed to fulfil an obligation under this  Agreement, it may take appropriate measures. Before so doing, it shall supply the Association  Council with all relevant information required for a thorough examination of the situation with a  view to seeking a solution acceptable to the Parties. In the selection of measures, priority must be given to those which least disturb the functioning  of this Agreement. These measures shall be notified immediately to the Association Council and  shall be the subject of consultations within the Association Council if the other Party so  requests. Article 116 This Agreement shall not, until equivalent rights for individuals and economic  operators have been achieved under this Agreement, affect rights assured to them through existing  agreements binding one or more Member States, on the one hand, and Poland, on the other. Article 117 Protocols 1, 2, 3, 4, 5, 6 and 7 and Annexes I to XIII shall form an integral part of  this Agreement. Article 118 This Agreement is concluded for an unlimited period. Either Party may denounce this Agreement by notifying the other Party. This Agreement shall cease  to apply six months after the date of such notification. Article 119 This Agreement shall apply, on the one hand, to the territories in which the Treaties  establishing the European Economic Community, the European Atomic Energy Community, and the  European Coal and Steel Community are applied and under the conditions laid down in those Treaties  and, on the other hand, to the territory of the Republic of Poland. Article 120 This Agreement is drawn up in duplicate in the Danish, Dutch, English, French,  German, Greek, Italian, Portuguese, Spanish and Portuguese languages, each of these texts being  equally authentic. Article 121 This Agreement will be approved by the Contracting Parties in accordance with their  own procedures. This Agreement shall enter into force on the first day of the second month following the date on  which the Contracting Parties notify each other that the procedures referred to in the first  paragraph have been completed. Upon its entry into force, this Agreement shall replace the Agreement between the European Economic  Community and the Republic of Poland on trade and economic and commercial cooperation signed in  Brussels on 19 September 1989, and the Protocol between the European Coal and Steel Community and  the Republic of Poland signed in Brussels on 16 October 1991. Article 122 In the event that, pending the completion of the procedures necessary for the entry  into force of this Agreement, the provisions of certain parts of this Agreement, in particular  those relating to the movement of goods, are put into effect in 1992 by means of an Interim  Agreement between the Community and Poland, the Contracting Parties agree that, in such  circumstances for the purposes of Title III, Articles 63, 65 and 66 of this Agreement and Protocols  1, 2, 3, 4, 5, 6 and 7 hereto, the terms 'date of entry into force of this Agreement` shall mean: -  the date of entry into force of the Interim Agreement in relation to obligations taking effect  on that date, and- 1 January 1992 in relation to obligations taking effect after the date of entry  into force by reference to the date of entry into force. En fe de lo cual, los plenipotenciarios abajo firmantes suscriben el presente  Acuerdo. Til bekraeftelse heraf har undertegnede befuldmaegtigede underskrevet denne aftale. Zu Urkund dessen haben die unterzeichneten Bevollmaechtigten ihre Unterschriften unter dieses  Abkommen gesetzt. AAéò ðssóôùóç ôùí áíùôÝñù, ïé õðïãaaãñáììÝíïé ðëçñaaîïýóéïé Ýèaaóáí ôéò õðïãñáoeÝò ôïõò óôçí ðáñïýóá  óõìoeùíssá. In witness whereof the undersigned plenipotentiaries have signed this Agreement. En foi de quoi, les plénipotentiaires soussignés ont apposé leurs signatures au bas du présent  accord. In fede di che, i plenipotenziari sottoscritti hanno apposto le loro firme in calce al presente  accordo. Ten blijke waarvan de ondergetekende gevolmachtigden hun handtekening onder deze Overeenkomst  hebben gesteld. Em fé do que, os plenipotenciários abaixo assinados apuseram as suas assinaturas no final do  presente Acordo. Na dowod czego pe xnomocnicy z xo Gzyli swoje podpisy pod niniejsz Na umow Na. Hecho en Bruselas, el dieciséis de diciembre de mil novecientos noventa y uno. Udfaerdiget i Bruxelles, den sekstende december nitten hundrede og enoghalvfems. Geschehen zu Bruessel am sechzehnten Dezember neunzehnhunderteinundneunzig. ¸ãéíaa óôéò ÂñõîÝëëaaò, óôéò aeÝêá Ýîé AEaaêaaìâñssïõ ÷ssëéá aaííéáêueóéá aaíaaíÞíôá Ýíá. Done at Brussels on the sixteenth day of December in the year one thousand nine hundred and  ninety-one. Fait à Bruxelles, le seize décembre mil neuf cent quatre-vingt-onze. Fatto a Bruxelles, addì sedici dicembre millenovecentonovantuno. Gedaan te Brussel, de zestiende december negentienhonderd eenennegentig. Feito em Bruxelas, em dezasseis de Dezembro de mil novecentos e noventa e um. Sporz Nadzono w Brukseli dnia szesnastego grudnia roku tysi Nac dziewi Ne´cset dziewi Ne´cdziesi  Natego pierwszego. Pour le royaume de BelgiqueVoor het Koninkrijk België>REFERENCE TO A FILM>Paa Kongeriget  Danmarks vegne>REFERENCE TO A FILM>Fuer die Bundesrepublik Deutschland>REFERENCE TO A FILM>Ãéá  ôçí AAëëçíéêÞ AEçìïêñáôssá>REFERENCE TO A FILM>Por el Reino de España>REFERENCE TO A FILM>Pour  la République française>REFERENCE TO A FILM>For IrelandThar cheann Na hÉireann>REFERENCE TO A  FILM>Per la Repubblica italiana>REFERENCE TO A FILM>Pour le Grand-Duché de Luxembourg> REFERENCE TO A FILM>Voor het Koninkrijk der Nederlanden>REFERENCE TO A FILM>Pela República  Portuguesa>REFERENCE TO A FILM>For the United Kingdom of Great Britain and Northern Ireland> REFERENCE TO A FILM>Por el Consejo y la Comisión de las Comunidades EuropeasFor Raadet og  Kommissionen for De Europaeiske FaellesskaberFuer den Rat und die Kommission der Europaeischen  GemeinschaftenÃéá ôï Óõìâïýëéï êáé ôçí AAðéôñïðÞ ôùí AAõñùðáúêþí ÊïéíïôÞôùíFor the Council and the  Commission of the European CommunitiesPour le Conseil et la Commission des Communautés  européennesPer il Consiglio e la Commissione delle Comunità europeeVoor de Raad en de Commissie  van de Europese GemeenschappenPelo Conselho e pela Comissão das Comunidades Europeias>REFERENCE  TO A FILM>Za Rzeczpospolit Na Polsk Na>REFERENCE TO A FILM> ANNEX I List of products referred to in Articles 8 and 18 of the Agreement >TABLE  POSITION> ANNEX IIa Basic products on which customs duty will be reduced by 50  % when the  Agreement enters into force and will be abolished on 1 January 1993 >TABLE> ANNEX IIb Basic products on which customs duty will be reduced by 20  % per year when  the Agreement enters into force and will be abolished on 31 December 1995 CN code 19917202  21   107202  21  907202  29  00760178017901 ANNEX III >TABLE>Annex to Annex III >TABLE> ANNEX IVa Industrial products (CN 25-97) 2501  00  102501  00  312502  00  002503   10  002503  90  002504  10  002504  90  002505  10  002505  90  002506  10  002506  21   002506  29  002507  00  102507  00  902508  10  002508  20  002508  30  002508  40  002508   50  002508  60  002508  70  002509  00  002510  10  002510  20  002511  10  002511  20   002512  00  002513  11  002513  19  002513  21  002513  29  002514  00  002515  11  002515   12  002515  20  002516  11  002516  12  102516  12  902516  21  002516  22  102516  22   902516  90  102516  90  912516  90  992517  10  102517  10  902517  20  002517  30  002517   41  002517  49  002518  10  002518  20  002518  30  002519  10  002519  90  102519  90   302519  90  902520  10  002520  20  102520  20  902521  00  002523  10  002523  21  002523   29  002523  30  002523  90  102523  90  302523  90  902524  00  102524  00  302524  00   902525  10  002525  20  002525  30  002526  10  002526  20  002527  00  002528  10  002528   90  002529  10  002529  21  002529  22  002529  30  002530  10  002530  20  002530  30   002530  40  002530  90  002601  11  002601  12  002601  20  002602  00  002603  00  002604   00  002605  00  002606  00  002607  00  002608  00  002609  00  002610  00  002611  00   002612  10  102612  10  902612  20  102612  20  902613  10  002613  90  002614  00  102614   00  902615  10  002615  90  102615  90  902616  10  002616  90  002617  10  002617  90   002702  10  002702  20  002703  00  002704  00  112704  00  192704  00  302704  00  902705   00  002706  00  002708  10  002708  20  002709  00  102709  00  902711  11  002711  12   192711  12  912711  12  932711  12  992711  13  102711  13  302711  13  902711  14  002711   19  002711  21  002711  29  002714  10  002714  90  002716  00  002801  20  002801  30   102802  00  002803  00  102803  00  302803  00  902804  10  002804  21  002804  29  002804   40  002804  50  902804  80  002804  90  002805  11  002805  19  002805  30  902805  40   102805  40  902844  10  002844  20  112844  20  192844  20  912844  20  992844  30  192844   30  592844  30  902844  40  002844  50  002901  10  902901  21  002901  22  002901  23   002901  24  002901  29  102901  29  902903  40  102903  40  202903  40  302903  40  402903   40  502903  40  612903  40  692903  40  702903  40  802903  40  912903  40  922903  40   982907  11  002907  12  002907  14  002907  19  102907  19  902936  10  002936  21  002936   22  002936  23  002936  24  002936  25  002936  26  002936  27  002936  28  002936  29   102936  29  302936  29  902936  90  112936  90  192936  90  902941  10  002941  20  102941   20  902941  30  002941  40  002941  50  002941  90  003001  10  103001  10  903001  20   103001  20  903001  90  103001  90  913001  90  993002  10  103002  10  913002  10  953002   10  993002  20  003002  31  003002  39  003002  90  103002  90  303002  90  503002  90   903003  10  003003  20  003003  31  003003  39  003003  40  003003  90  103003  90  903004   10  103004  10  903004  20  103004  20  903004  31  103004  31  903004  32  103004  32   903004  39  103004  39  903004  40  103004  40  903004  50  103004  50  903004  90  113004   90  193004  90  913004  90  993006  10  103006  10  903006  20  003006  30  003006  40   003006  50  003006  60  113006  60  193006  60  903807  00  103807  00  904001  10  004001   21  004001  22  004001  29  104001  29  904001  30  004401  10  004401  21  004401  22   004401  30  104401  30  904402  00  004403  10  104403  10  914403  10  994403  20  004403   31  004403  32  004403  33  004403  34  104403  34  304403  34  504403  34  704403  34   904403  35  104403  35  904403  91  004403  92  004403  99  104403  99  904407  10  794501   10  004501  90  004502  00  004503  10  004504  10  004504  90  104504  90  904701  00   104701  00  904702  00  004703  11  004703  19  004703  21  004703  29  004704  11  004704   19  004704  21  004704  29  004705  00  004706  10  004706  91  004706  92  104706  92   904707  10  004707  20  004707  30  104707  30  904707  90  104707  90  904802  10  004802   20  004802  30  004802  40  104802  40  904802  51  104802  51  904802  52  004802  53   114802  53  194802  53  904802  60  104802  60  904901  10  004901  91  004901  99  004902   90  005001  00  005002  00  005101  11  005101  19  005101  21  005101  29  005101  30   005102  10  105102  10  305102  10  505102  10  905102  20  005103  10  105103  10  905103   20  105103  20  915103  20  995103  30  005104  00  005105  10  005105  21  005105  29   005105  30  105105  30  905105  40  005201  00  105201  00  905202  10  005202  91  005202   99  005203  00  005302  10  005302  90  005303  10  005303  90  005304  10  005304  90   005305  11  005305  19  005305  21  005305  29  005305  91  005305  99  006802  21  006811   10  006811  20  116811  20  196811  20  906811  30  006811  90  006812  10  006812  90   106813  10  106813  90  107101  10  007101  21  007101  22  007102  10  007102  21  007102   29  007102  31  007102  39  007103  10  007103  91  007103  99  007104  10  007104  20   007104  90  007105  10  007105  90  007106  10  007106  91  107106  91  907106  92  107106   92  917106  92  997107  00  007201  10  117201  10  197201  10  307201  10  907201  20   007201  30  107201  30  907201  40  007401  10  007401  20  007402  00  007410  21  007501   10  007501  20  007502  10  007502  20  007801  10  007801  91  007801  99  107801  99   917801  99  997802  00  107802  00  907901  11  007901  12  107901  12  307901  12  907901   20  007902  00  007903  10  007903  90  008001  10  008001  20  008002  00  008102  91   108102  91  908103  10  108103  10  908103  90  108104  20  008105  10  108105  10  908105   90  008106  00  108106  00  908107  10  008108  10  108108  10  908108  90  108109  10   108109  10  908111  00  118111  00  198112  11  008112  19  008112  20  108112  20  318112   20  398112  30  108112  40  118112  40  198112  91  108112  91  318112  91  398112  91   908112  99  908401  10  008401  20  008401  30  008401  40  108401  40  908402  11  008402   12  008402  19  108402  19  908402  20  008403  10  108403  10  908403  90  108403  90   908404  10  008404  20  008405  10  008406  11  008406  19  118406  19  138406  19  158406   19  198406  19  908407  33  108407  34  108408  20  108410  11  008410  12  008410  13   008411  11  108411  11  908411  12  118411  12  138411  12  198411  12  908411  21  108411   21  908411  22  118411  22  198411  22  908411  81  108411  81  908411  82  108411  82   918411  82  938411  82  998412  10  108412  10  908412  21  108412  21  918412  21  998412   29  108412  29  508412  29  918412  29  998412  31  108412  31  908412  39  108412  39   908412  80  108412  80  918412  80  998416  10  108416  10  908416  20  008416  30  008416   90  008417  10  008417  20  108417  20  908417  80  108417  80  908417  90  008418  30   108418  30  918418  30  998418  40  108418  40  918418  40  998418  50  118418  50  198418   50  918418  50  998418  61  108418  61  908418  69  108418  69  918418  69  998419  11   008419  19  008419  20  008419  31  008419  32  008419  39  008419  40  008419  50  108419   50  908419  60  008419  81  108419  81  918419  81  998419  89  108419  89  308419  89   808420  10  008420  91  108420  91  308420  91  908420  99  008421  11  008421  19  108421   19  918421  19  998421  21  108421  21  908421  22  008421  29  108421  29  908421  39   108421  39  308421  39  518421  39  558421  39  718421  39  758421  39  998422  19  008422   20  008422  30  008422  40  008423  20  008423  81  108423  81  308423  81  508423  81   908423  89  108423  89  908424  20  908424  30  108424  30  908424  81  108424  81  318424   81  398424  81  918424  81  998425  49  108425  49  908426  99  108426  99  908428  20   108428  20  308428  20  918428  20  998428  33  108428  33  908428  39  108428  39  918428   39  998428  90  108428  90  308428  90  508428  90  718428  90  798428  90  918428  90   998429  51  108429  51  908429  59  008432  10  108432  10  908432  21  008432  29  108432   29  308432  29  508432  29  908432  30  118432  30  198432  30  908432  40  108432  40   908432  80  008433  11  108433  11  518433  11  598433  11  908433  19  108433  19  518433   19  598433  19  708433  19  908433  20  108433  20  518433  20  598433  20  908433  30   108433  30  908433  40  108433  40  908433  51  008433  52  008433  53  108433  53  308433   53  908433  59  108433  59  908433  60  108433  60  908434  10  008434  20  008435  10   108435  10  908436  10  108436  10  908436  21  008436  29  008436  80  008437  10  008437   80  008438  10  108438  10  908438  20  008438  30  008438  40  008438  50  008438  60   008438  80  108438  80  918438  80  998439  10  008439  20  008439  30  008440  10  108440   10  208440  10  308440  10  408440  10  908441  10  108441  10  208441  10  308441  10   908441  20  008441  30  008441  40  008441  80  008442  10  008442  20  108442  20  908442   30  008442  40  008442  50  108442  50  308442  50  918442  50  998443  11  008443  12   008443  19  118443  19  198443  19  908443  21  008443  29  008443  30  008443  40  008443   50  118443  50  198443  50  908443  60  008444  00  108444  00  908445  11  008445  12   008445  13  008445  19  008445  20  008445  30  108445  30  908445  40  008445  90  008446   10  008446  21  008446  29  008446  30  008447  11  008447  12  008447  20  108447  20   918447  20  938447  20  998447  90  008448  11  008448  19  008449  00  008450  20  008450   90  008451  10  008451  29  008451  30  108451  30  908451  40  008451  50  008451  80   108451  80  908452  29  008453  10  008453  20  008453  80  008454  10  008454  20  118454   20  198454  20  908454  30  108454  30  908455  10  008455  21  008455  22  008455  30   108455  30  318455  30  398455  30  908456  10  008456  20  008456  30  008456  90  008457   10  008457  20  008457  30  008458  11  108458  11  918458  11  998458  19  108458  19   918458  19  998458  91  108458  91  908458  99  108458  99  908459  10  008459  21  108459   21  918459  21  998459  29  108459  29  918459  29  998459  31  008459  39  008459  40   108459  40  908459  51  008459  59  008459  61  108459  61  918459  61  998459  69  108459   69  918459  69  998459  70  008460  11  008460  19  008460  21  108460  21  908460  29   108460  29  908460  31  008460  39  008460  40  008460  90  108460  90  908461  10  008461   20  008461  30  008461  40  118461  40  198461  40  318461  40  398461  40  718461  40   798461  40  908461  50  118461  50  198461  50  908461  90  008462  10  108462  10  908462   21  108462  21  908462  29  108462  29  918462  29  998462  31  108462  31  908462  39   108462  39  918462  39  998462  41  108462  41  908462  49  108462  49  908462  91  108462   91  508462  91  918462  91  998462  99  108462  99  508462  99  918462  99  998463  10   108463  10  908463  20  008463  30  008463  90  108463  90  908464  10  008464  20  198464   20  118464  20  908464  90  008470  50  008471  10  108471  10  908471  20  108471  20   408471  20  508471  20  608471  20  908471  91  108471  91  408471  91  508471  91  608471   91  908471  92  108471  92  908471  93  108471  93  408471  93  508471  93  608471  93   908471  99  108471  99  308471  99  908473  30  008474  20  008474  80  008475  10  008475   20  008477  90  108477  90  908478  10  008479  20  108479  20  908479  30  108479  30   908479  40  008479  89  108479  89  308479  89  508479  89  608479  89  808480  10  008480   20  108480  20  908480  30  108480  30  908480  41  008480  49  008480  50  008480  60   008480  71  008480  79  108480  79  908501  10  108501  10  918501  10  938501  10  998501   20  108501  20  908501  31  108501  31  908501  32  108501  32  918501  32  998501  33   108501  33  918501  33  998501  34  108501  34  508501  34  918501  34  998501  40  108501   40  908501  51  108501  51  908501  52  108501  52  918501  52  938501  52  998501  53   108501  53  508501  53  918501  53  998501  61  108501  61  918501  61  998501  62  108501   62  908501  63  108501  63  908501  64  008502  11  908502  12  908502  13  918502  40   108502  40  908510  10  008510  20  008510  90  008514  10  108514  10  918514  10  998514   20  108514  20  908514  30  108514  30  908514  40  008515  21  008515  29  108515  29   908515  31  008515  39  118515  39  138515  39  198515  39  908515  80  108515  80  908516   50  008517  20  008517  30  008517  40  008517  81  108517  81  908517  82  008525  10   108525  10  908525  20  108525  20  908525  30  108525  30  918525  30  998530  10  008532   10  008532  21  008532  22  008532  23  008532  24  108532  24  908532  25  008532  29   008532  30  108532  30  908532  90  008533  10  008533  21  008533  29  008533  31  008533   39  008533  40  108533  40  908533  90  008534  00  118534  00  198534  00  908535  10   008535  21  008535  29  008535  30  108535  30  908535  40  008535  90  008536  10  108536   10  508536  10  908536  20  108536  20  908536  30  108536  30  908536  41  108536  41   908536  49  008536  50  008536  61  108536  61  908536  69  008536  90  018536  90  118536   90  198536  90  808537  10  108537  10  918537  10  998537  20  918537  20  998538  10   008538  90  108538  90  908539  10  108539  10  908539  21  108539  21  308539  21  918539   21  998539  22  108539  22  908539  29  108539  29  318539  29  398539  29  918539  29   998539  31  108539  31  908539  39  108539  39  308539  39  518539  39  598539  39  908539   40  108539  40  308539  40  908539  90  108539  90  908540  11  108540  11  308540  11   508540  11  808540  12  108540  12  308540  12  908540  20  108540  20  308540  20  908540   30  108540  30  908540  41  008540  42  008540  49  008540  81  008540  89  118540  89   198540  89  908540  91  008540  99  008541  10  108541  10  918541  10  998541  21  108541   21  908541  29  108541  29  908541  30  108541  30  908541  40  108541  40  918541  40   938541  40  998541  50  108541  50  908541  60  008541  90  008542  11  108542  11  308542   11  418542  11  438542  11  458542  11  518542  11  528542  11  538542  11  558542  11   618542  11  638542  11  658542  11  668542  11  728542  11  768542  11  818542  11  838542   11  858542  11  878542  11  928542  11  938542  11  948542  11  998542  19  108542  19   208542  19  308542  19  508542  19  708542  19  908542  20  108542  20  508542  20  908542   80  008542  90  008543  10  008543  20  008543  30  008543  80  108543  80  208543  80   808543  90  108543  90  908544  11  108544  11  908544  19  108544  19  908544  20  108544   20  918544  20  998544  30  108544  30  908544  41  108544  41  908544  49  118544  49   198544  49  918544  49  998544  51  008544  59  108544  59  918544  59  938544  59  998544   60  118544  60  138544  60  198544  60  918544  60  938544  60  998544  70  008545  11   008545  19  108545  19  908545  20  008545  90  108545  90  908546  10  008546  20  108546   20  918546  20  998546  90  108546  90  908547  10  108547  10  908547  20  008547  90   008548  00  008604  00  008607  11  008607  12  008607  19  018607  19  118607  19  188607   19  918607  19  998607  21  108607  21  908607  29  108607  29  908607  30  018607  30   108607  30  808607  91  118607  91  198607  91  918607  91  998607  99  118607  99  198607   99  308607  99  518607  99  598607  99  908608  00  108608  00  308608  00  918608  00   998705  20  008705  30  008705  90  108705  90  308705  90  908707  10  108707  90  108708   10  108708  21  108708  29  108708  31  108708  39  108708  40  108708  50  108708  60   108708  70  108708  80  108708  91  108708  92  108708  93  108708  94  108708  99  108708   99  308708  99  508708  99  928708  99  988713  10  008713  90  008714  20  008802  40   108803  10  108803  20  108803  30  108803  90  919018  11  009018  19  009018  20  009018   31  109018  31  909018  32  109018  32  909018  39  009018  41  009018  49  009018  50   109018  50  909018  90  109018  90  209018  90  309018  90  419018  90  499018  90  509018   90  609018  90  909019  10  109019  10  909019  20  009020  00  109020  00  909021  11   009021  19  109021  19  909021  21  109021  21  909021  29  109021  29  909021  30  109021   30  909021  40  009021  50  009021  90  109021  90  909022  11  009022  19  009022  21   009022  29  009022  30  009022  90  109022  90  909024  10  109024  10  919024  10  939024   10  999024  80  109024  80  919024  80  999027  20  109701  10  009701  90  009702  00   009703  00  009704  00  009705  00  009706  00  00 ANNEX IVb 1.  Customs duties on imports applicable to products originating in the  Community listed below shall be eliminated according to the following schedule: -  on 1 January 1994 they will be reduced to six-sevenths of the basic duty, - on 1 January 1996 they will be reduced to five-sevenths, - on 1 January 1998 they will be reduced to four-sevenths, - on 1 January 1999 they will be reduced to three-sevenths, - on 1 January 2000 they will be reduced to two-sevenths, - on 1 January 2001 they will be reduced to one-seventh, - on 1 January 2002 they will be reduced to 0: 8703  21  108703  21  908703  22  198703  22  908703  23  198703  23  908703  24  108703  24   908703  31  108703  31  908703  32  198703  32  908703  33  198703  33  908703  90  908704   10  118704  10  198704  10  908704  21  108704  21  318704  21  398704  21  918704  21   998704  22  108704  22  918704  22  998704  23  108704  23  918704  23  998704  31  108704   31  318704  31  398704  31  918704  31  998704  32  108704  32  918704  32  998704  90   008706  00  118706  00  198706  00  918706  00  998707  10  908707  90  902. The products  originating in the Community listed below shall benefit from a suspension of customs duties on  imports within the limit of an annual preferential tariff quota for 25  000 cars opened on the  entry into force of the Agreement increasing at a rate of 5  % of the base amount per year starting  from 1 January 1993: 8703  21  108703  22  198703  23  198703  24  108703  31  108703  32  198703  33  198703  90   903. The products originating in the Community listed below shall benefit from a suspension of  customs duties on imports within the limit of an annual preferential tarif quota for 5  000 cars  opened on the entry into force of the Agreement increasing at a rate of 10  % of the base amount  per year starting from 1 January 1993: ex  8703  21  10  (*)ex  8703  22  19  (*)ex  8703  23  19  (*)ex  8703  24  10  (*)ex  8703   31  10  (*)ex  8703  32  19  (*)ex  8703  33  19  (*)ex  8703  90  90  (*)4. The products  originating in the Community listed below shall benefit from a suspension of customs duties on  imports within the limit of an annual preferential tariff quota for 100 units opened on the entry  into force of the Agreement increasing at a rate of 10  % of the base amount per year starting from  1 January 1993: 8704  21  318704  21  918704  22  918704  23  918704  31  318704  31  918704  32  915. The  program of liberalization set forth in the present Annex will be subject to a regular review in the  Association Council in order to meet the objectives of Article 8 of the Agreement. (*)  Fitted with catalytic equipment.  ANNEX V 1.  Poland shall abolish, by the end of the 10th year from the entry into force  of the Agreement, prohibition of imports of automobiles and chassis and bodies thereof of at last  10 years or older (calculated from the year following the year of production) or whose date of  production can not be determined. >TABLE>2. Poland shall abolish, by the end of the 10th year from the entry into force of  the Agreement, prohibition of imports of motor vehicles for the transport of goods and chassis and  bodies thereof of at least six years or older (calculated from the year following the year of  production) or whose date of production cannot be determined. >TABLE>3. Poland shall abolish, by the end of the 10th year from the entry into force of  the Agreement, prohibition of imports of twostroke engines for automobiles and automobiles with  such engines. CN headingsex  8407  33  10ex  8407  33  90ex  8407  34  10ex  8407  34  30ex  8703  21  10ex   8703  21  90ex  8703  22  11ex  8703  22  19ex  8703  22  90ex  8703  23  11ex  8703  23   19ex  8703  23  90ex  8703  24  10ex  8703  24  90ex  8706  00  11ex  8706  00  19ex  8706   00  91ex  8706  00  994.  Poland shall abolish, by the end of the fifth year from entry into  force of the Agreement, licences on imports of: -  petroleum oils and oils obtained from bituminous minerals, crude, - petroleum oils and oils obtained from bituminous minerals other then crude; preparations not  elsewhere specified or included, containing by weight 70  % or more of petroleum oils or of oils  obtained from bituminous minerals, those oils being the basic constituents of the preparations, - petroleum gases and other gaseous hydrocarbons. CN number of the Polish Customs Tariff2709  00  102709  00  902710  00  312710  00  332710  00   352710  00  372710  00  392710  00  512710  00  552710  00  592700  10  692711  11  002711   12  112711  12  192711  12  912711  12  932711  12  992711  13  102711  13  302711  13   902711  14  002711  19  002711  21  002711  29  00 ANNEX VIIIa List of products refered to in Article 20  (2)  (1) The products listed in  this Annex will be subject to a 50  % levy reduction>TABLE>(1)   Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the  description of the products is to be considered as having no more than an indicative value, the  preferential scheme being determined, within the context of this Annex, by the coverage of the CN  codes. Where ex CN codes are indicated, the preferential scheme is to be determined by application  of the CN code and corresponding description taken together.  ANNEX VIIIb List of products refered to in Article 20  (2)  (1) >TABLE> Annexes to Annexes VIIIb and Xc Minimum import price arrangement for certain soft fruit for  processing1.  Minimum import prices are fixed for each marketing year for the following  products: >TABLE>The minimum import prices are fixed by the Community in consultation with Poland,  taking into consideration the price evolution, imported quantities and market development in the  Community.2.  The minimum import prices shall be respected in accordance with the following criteria: -  during each three month period of the marketing year the average unit value for each product  listed in paragraph 1, imported into the Community, shall not be lover than the minimum import  price for that product, - during any period of two weeks the average unit value for each product listed in paragraph 1,  imported in the Community shall not be lower than 90  % of the minimum import price for that  product, in so far as the quantities imported during this period are not less than 4  % of the  normal annual import. 3. In case of non-respect of one of these criteria the Community may introduce measures ensuring  that the minimum import price is respected for each consignment of the product concerned imported  from Poland. (1)  Notwithstanding the rules for the interpretation of the combined nomenclature, the  wording for the description of the products is to be considered as having no more than an  indicative value, the preferential scheme being determined, within the context of this Annex, by  the coverage of the CN codes. Where ex CN codes are indicated, the preferential scheme is to be  determined by application of the CN code and corresponding description taken together.  ANNEX IX Poland shall abolish at the latest by the end of the fifth year from the entry  into force of the Agreement the quantitative restrictions on imports originating in the Community  of the following products: (a)  import prohibition on undenatured ethyl alcohol of alcoholic strength by volume of 80 % volume  or higher (HS 2207  10) and unflavoured vodka (HS ex 2208  90); (b) import quotas for: >TABLE>(c) import licences for: HS  2203  002204  102204  212204  292204  302205  102205  902206  00. ANNEX Xa Arrangements for imports of live bovine animals into the Community 1.  In case  the number of animals fixed in the framework of the balance sheet arrangements foreseen in  Regulation (EEC) No 805/68 are lower than a reference quantity, a global tariff quota equal to the  difference between that reference quantity and the number of animals fixed under the balance sheet  arrangements will be opened to imports from Hungary, Poland and Czechoslovakia. The reference  quantity shall be: -  217  800 in 1992, -  237  600 in 1993, -  257  400 in 1994, -  277  200 in 1995, -  297  000 in 1996. The reduced levy applicable to animals under this quota will be fixed at 25  % of the full amount  of levy. This arrangement shall apply to live bovine animals for fattening or for slaughter with a live  weight of not less than 160 kg and not more than 300 kg. 2. In case forecasts show that imports into the Community may exceed 425  000 head for any given  year, the Community may take safeguard measures in accordance with Regulation (EEC) No 805/68,  notwithstanding any other rights given under the Agreement. In this context, imports of live bovine animals not covered by the arrangements mentioned in  paragraph 1 shall be limited to young calves with a live weight of not more than 80  kg. Such  imports shall be subject to a management regime in order to ensure regular supply over the year in  question. ANNEX Xb List of products referred to in Article 20 (4)  (1) The quantities imported  under the CN code referred to in this Annex, with the exception of codes 0104 and 0204, will be  subject to levy and duty reduction of 20  % in the first year, 40  % in the second year, and 60  %  in the successive year. >TABLE>(1)  Notwithstanding the rules for the interpretation of the combined  nomenclature, the wording for the description of the products is to be considered as having no more  than an indicative value, the preferential scheme being determined, within the context of this  Annex, by the coverage of the CN codes. Where ex CN codes are indicated, the preferential scheme is  to be determined by application of the CN code and corresponding description taken together.  ANNEX XI Agricultural products (CN 1-24) Customs duties on imports applicable in Poland  to products originating in the Community listed in this Annex shall be reduced on the date of entry  into force of the Agreement by 10 percentage points. 0101  11  000102  10  000102  90  310103  10  000104  10  100104  20  100403  10  020403  10   040403  10  060403  10  120403  10  140403  10  160403  10  220403  10  240403  10  260403   10  320403  10  340403  10  360403  90  110403  90  130403  90  190403  90  310403  90   330403  90  390403  90  510403  90  530403  90  590403  90  610403  90  630403  90  690406   30  390406  40  000406  90  130406  90  150406  90  170406  90  190406  90  230406  90   270406  90  310406  90  330406  90  350406  90  370406  90  390406  90  500406  90  610406   90  630406  90  690406  90  710406  90  730406  90  750406  90  770406  90  790406  90   810406  90  830406  90  850406  90  890406  90  910406  90  930406  90  970406  90  990602   20  100602  99  100701  10  000709  10  000709  60  100801  10  100801  10  900801  20   000801  30  000802  11  100802  11  900802  12  900802  21  000802  22  000802  40  000802   90  100802  90  300802  90  900803  00  100803  00  900804  10  000804  20  100804  20   900804  30  000804  40  100804  40  900804  50  000805  10  110805  10  150805  10  190805   10  210805  10  250805  10  290805  10  310805  10  350805  10  390805  10  410805  10   450805  10  490805  10  700805  10  900805  20  100805  20  300805  20  500805  20  700805   20  900805  30  100805  30  900805  40  000806  10  110806  10  150806  10  190806  10   910806  10  990806  20  110806  20  120806  20  180806  20  910806  20  920806  20  980807   10  100807  10  900807  20  000809  10  000809  30  000810  90  100813  40  100813  40   300813  40  500813  40  600813  40  801001  10  101001  10  901006  30  211006  30  231006   30  251006  30  271006  30  421006  30  441006  30  461006  30  481006  30  611006  30   631006  30  651006  30  671006  30  921006  30  941006  30  961006  30  981202  20  001209   21  001209  91  101209  91  901211  90  301211  90  501212  10  991509  10  901509  90   001515  11  001801  00  001902  20  101902  20  302005  70  002005  90  302005  90  502008   11  992008  70  612008  70  692008  70  712008  70  792008  70  912008  70  992009  11   112009  11  192009  11  912009  11  992009  19  112009  19  192009  19  912009  19  992009   20  112009  20  192009  20  912009  20  992009  30  112009  30  192009  30  312009  30   392009  30  512009  30  552009  30  592009  30  912009  30  952009  30  992009  40  112009   40  192009  40  302009  40  912009  40  932009  40  992009  60  112009  60  192009  60   512009  60  592009  60  712009  60  792009  60  902009  80  342009  80  392009  80  802009   80  832009  80  852009  80  932009  80  952009  80  992009  90  412009  90  492009  90   512009  90  592009  90  712009  90  732009  90  792009  90  912009  90  932009  90  992204   10  112204  10  192204  10  902204  21  102204  21  212204  21  232204  21  252204  21   292204  21  312204  21  332204  21  352204  21  392204  21  412204  21  492204  21  512204   21  592204  21  902204  30  102204  30  912204  30  992301  10  002304  00  00 ANNEX XIIa Concerning Article 44 1.  Manufacturing industry including fuel and power  industry, metallurgical industry, electro-engineering industry, transport equipment industry,  chemical industry, construction materials industry, wood and paper industry, textile, leather and  apparel industry, food processing industry, excluding mining, processing of precious metals and  stones, production of explosives, ammunition and weaponry, pharmaceutical industry, production of  poisonous substances, production of distilled alcohols, high voltage power lines, pipe-line  transportation. 2. Construction. ANNEX XIIb Concerning Article 44 1.  Mining, processing of precious metals and stones,  production of explosives, ammunition and weaponry, pharmaceutical industry, production of poisonous  substances, production of distilled alcohols. 2. Services excluding: -  financial services as defined in Annex XIIc, - dealing and agency services in real estate and natural resources, - legal services not including legal advice in business-related matters and international law. ANNEX XIIc Concerning articles 44, 45, 49 and 50 FINANCIAL SERVICESFinancial services:  definitionsA financial service is any service of a financial nature offered by a financial service  provider of a party. Financial services include the following activities: A.  All insurance and insurance-related services. 1.  Direct insurance (including  co-insurance): i)  life; ii) non-life. 2. Reinsurance and retrocession. 3. Insurance intermediation, such as brokerage and agency. 4. Services auxiliary to insurance, such as consultancy, actuarial, risk assessment and claim  settlement services. B.  Banking and other financial services (excluding insurance). 1.  Acceptance  of deposits and other repayable funds from the public. 2. Lending of all types, including, inter-alia, consumer credit, mortgage credit, factoring and  financing of commercial transaction. 3. Financial leasing. 4. All payment and money transmission services, including credit charge and debit cards, travellers  cheques and bankers draft. 5. Guarantees and commitments. 6. Trading for own account of customers, whether on an exchange, in an over the counter market or  otherwise, the following: (a)  money market instruments (cheques, bills, certificates of deposits, etc.); (b) foreign exchange; (c) derivative products including, but not limited to, futures and options; (d) exchange rates and interest rate instruments, including products such as swaps, forward rate  agreements, etc; (e) transferable securities; (f) other negotiable instruments and financial assets, including bullion. 7. Participation in issues of all kinds of securities, including underwriting and placement as  agent (whether publicly or privately) and provision of services related to such issues. 8. Money broking. 9. Asset management, such as cash or portfolio management, all forms of collective investment  management, pension-fund management, custodial depository and trust services. 10. Settlement and clearing services for financial assets, including securities, derivative  products, and other negotiable instruments. 11. Advisory intermediation and other auxiliary financial services on all the activities listed in  Points 1 to 10 above, including credit reference and analysis, investment and portfolio research  and advice, advice on acquisitions and on corporate restructuring and strategy. 12. Provision and transfer of financial information, and financial data processing and related  software by providers of other financial services. Are excluded from the definition of financial services the following activities: (a)  activities carried out by central banks or by any other public institution in pursuit of  monetary and exchange rate policies; (b) activities conducted by central banks, government agencies or departments, or public  institutions, for the account or with the guarantee of the government, except when those activities  may be carried out by financial service providers in competition with such public entities. (c) activities forming part of a statutory system of social security or public retirement plans,  except when those activities may be carried out by financial service providers in competition with  public entities or private institutions.  ANNEX XIId Concerning Article 44 1.  Acquisition of state-owned assets under  privatization process. 2. Ownership, use, sale and rent of real property. 3. Dealing and agency activities in real property and natural resources. 4. Legal services which are excluded in Annex XIIb. 5. High voltage power lines. 6. Pipe-line transportation. ANNEX XIIe Concerning Article 44 1.  Acquisition and sale of natural resources. 2. Acquisition and sale of agricultural land and forests. ANNEX XIII 1.  Paragraph 2 of Article 66 refers to the following multilateral  conventions: -  Berne Convention for the Protection of Literary and Artistic Works in the Act of Paris of 24  July 1971, - International Convention for the Protection of Performers, Producers of Phonograms and  Broadcasting Organizations signed at Rome on 26 October 1961, - Budapest Treaty on the International Recognition of the Deposit of Micro-organisms for the  Purpose of Patent Procedure, signed at Budapest in 1977 and amended in 1980, - the Madrid Protocol concerning the international recognition of trade marks (Madrid 1989). 2.  The Association Council may decide that paragraph 2 of Article 66 applies to other multilateral  conventions. 3. The Contracting Parties express their attachment to observing the obligations flowing from the  following multilateral conventions: -  Paris Convention for the Protection of Industrial Property in the 1967 Act of Stockholm (Paris  Union), - Madrid Arrangement on the International Registration of Marks in the 1967 Act of Stockholm  (Madrid Union), - Patent Cooperation Treaty signed at Washington in 1970 (PCT Union). 4.  Before the end of the first stage, Poland shall comply in its internal legislation with the  stubstantial provisions of the Nice Agreement concerning the international classification of goods  and services for the purposes of registration of marks (Geneva 1977, amended 1979). 5. For the purposes of paragraph 3 of this Annex and of the provisions of Article 75 (1) referring  to intellectual property, the Contracting Parties shall be Poland, the European Economic Community  and the Member States, each in as far as they are respectively competent for matters concerning  industrial, intellectual and commercial property covered by these conventions or by Article 75  (1). 6. The provisions of this Annex and those of Article 75 (1) referring to intellectual property are  without prejudice to the competences of the European Economic Community and its Member States in  matters of industrial, intellectual and commercial property. PROTOCOL 1 on textile and clothing products to the Europe Agreement ('the Agreement`)  Article 1 This Protocol applies to the textile and clothing products (hereinafter  'textile products`) listed in Annex 1 to the Agreement between the Community and Poland on trade in  textile products initialled on 19 June 1986 and applied since 1 January 1987, as amended by the  Protocol initialled in Brussels on 15 October 1991, in so far as quantitative arrangements are  concerned, and to Section XI (chapters 50 to 63) of the combined nomenclature of the Community and,  respectively, of the Polish Customs Tariff in so far as tariff aspects are concerned. Article 2 1.  Customs duties on imports applicable in the Community to textile products falling  within Section XI (Chapters 50 to 63) of the combined nomenclature and originating in Poland in  accordance with Protocol 4 of the Agreement shall be reduced, in order to arrive at their  elimination at the end of a period of six years starting from the entry into force of the  Agreement, as follows: -  upon entry into force of the Agreement to five-sevenths of the basic duty, - at the start of the third year to four-sevenths of the basic duty, - at the start of the fourth year to three-sevenths of the basic duty, - at the start of the fifth year to two-sevenths of the basic duty, - at the start of the sixth year to one-seventh of the basic duty, - at the start of the seventh year the remaining duties shall be eliminated. 2.  Customs duties on imports applicable in Poland to textile products falling within Section XI  (Chapters 50 to 63) of the Polish Customs Tariff and originating in the Community in accordance  with Protocol 4 of the Agreement shall be progressively eliminated as provided for in Article 10 of  the Agreement. 3.  The rates of duty applied to reimports into the Community of textile products falling within  the categories listed in the Annex to Council Regulation (EEC) No 636/82 after processing,  manufacturing or working in Poland shall be eliminated on the date of entry into force of the  Agreement. 4.  The povisions of Article 11 and Article 12 of the Agreement shall apply to trade in textile  products between the Parties. Article 3 1.  From the date of entry ino force of the Agreement and pending the conclusion of the  multilateral negotiations of the Uruguay Round, until the end of 1992, the quantitative  arrangements and other related issues regarding exports of textile products originating in Poland  to the Community shall be governed by the Agreement between Poland and the European Economic  Community on trade in textile products initialled on 19 June 1986 and applied since 1 January 1987,  as amended by the Protocol initialled in Brussels on 15 October 1991. The Parties agree that, as regards exports to the Community of textile products originating in  Poland, Article 25 (2) and Article 30 of the Agreement shall not apply during the period of  application of the above textiles agreement between Poland and the European Economic Community as  amended by the Protocol initialled in Brussels on 15 October 1991. 2.  Poland and the Community hereby undertake to negotiate a new Protocol on quantitative  arrangements and other related issues on their trade in textile products as soon as the future  regime governing international trade in textile products has emerged from the multilateral  negotiations of the Uruguay Round. The modalities and period during which non-tariff barriers shall  be eliminated will be determined in the new Protocol. The period shall be equal to half the period  to be decided in the Uruguay Round negotiations and it shall not be shorter than five years  starting from 1 January 1993. The new Protocol shall follow on the expiration of the Agreement on  textile products referred to in paragraph 1. 3.  Taking into account the development of textile trade between the Parties, the degree of access  of textile exports originating in the Community to Poland and the results of the multilateral trade  negotiations of the Uruguay Round, provision will be made in the new Protocol for a substantial  improvement of the regime applied to imports into the Community regarding import levels, growth  rates, flexibility for quantitative limitations and elimination of certain quantitative limitations  after a case-by-case examination. Notwithstanding Article 25 (2) and Article 30 of the Agreement,  provision for a specific textiles safeguard mechanism shall also be made in the new Protocol. 4.  Quantitative restrictions and measures of equivalent effect on imports of textile products into  Poland existing on the date of entry into force of the Agreement, shall be abolished over the same  period as is envisaged in paragraph 2 for the elimination of quantitative restrictions on textile  imports into the Community. From the entry into force of the Agreement no new quantitative  restrictions or measures of equivalent effect shall be imposed by Poland, except as provided for  under the specific safeguard mechanism.  PROTOCOL 2 on ECSC products to the Europe Agreement ('the Agreement`) Article 1  This protocol applies to products listed in Annex 1 to this Protocol. CHAPTER I ECSC Steel Products Article 2 Customs duties on imports applicable in the Community  on ECSC steel products originating in Poland shall be progressively abolished in accordance with  the following timetable: 1.  each duty shall be reduced to 80  % on the basic duty on the date of entry into force of the  Agreement; 2. further reductions to 60, 40, 20, 10 and 0  % of the basic duty shall be made at the beginning  of the second, third, fourth, fifth and sixth years respectively after the entry into force of the  Agreement. Article 3 Customs duties applicable in Poland on imports of ECSC steel products originating in  the Community shall be progressively abolished in accordance with Article 10 (3) of the Agreement  with the exception of those concerning the products referred to in Annex II, which shall be  abolished upon entry into force of the Agreement. Article 4 1.  Quantitative restrictions on imports into the Community of ECSC steel products  originating in Poland as well as measures having equivalent effect shall be abolished on the date  of entry into force of the Agreement. 2.  Quantitative restrictions on imports into Poland of ECSC steel products originating in the  Community, as well as measures having equivalent effect, shall be abolished on the date of entry  into force of the Agreement. CHAPTER II ECSC Coal Products Article 5 Customs duties on imports applicable in the Community  on ECSC coal products originating in Poland shall be progressively abolished at the latest one year  after the entry into force of the Agreement with the exception of those concerning the products and  the regions described in Annex III, which shall be abolished at the latest four years after the  entry into force of the Agreement. Article 6 Customs duties on imports applicable in Poland to ECSC coal products originating in the  Community shall be progressively abolished in accordance with Article 10 of the Agreement. Article 7 1.  Quantitative restrictions applicable in the Community to ECSC coal products  originating in Poland shall be abolished at the latest one year after the entry into force of the  Agreement, with the exception of those concerning the products and the regions described in Annex  III, which shall be abolished at the latest four years after the entry into force of the  Agreement. 2.  Coal products originating in the Community shall be imported into Poland free of quantitative  restrictions and measures of equivalent effect from the entry into force of the Agreement. CHAPTER III Common provisions Article 8 1.  The following are incompatible with the proper  functioning of the Agreement, in so far as they may affect trade between the Community and Poland: (i)  all agreements of cooperative or concentrative nature between undertakings, decisions by  associations of undertakings and concerted practices between undertakings which have as their  object or effect the prevention, restriction or distortion of competition; (ii) abuse by one or more undertakings of a dominant position in the territories of the Community  or of Poland as a whole or in a substantial part thereof; (iii) public aid in any form whatsoever except derogations allowed pursuant to the ECSC Treaty. 2.  Any practices contrary to this Article shall be assessed on the basis of criteria arising from  the application of the rules of Articles 65 to 66 of the Treaty establishing the ECSC,Article 85 of  the EEC Treaty, and the rules on State aids, including secondary legislation. 3.  The Association Council shall, within three years of the entry into force of the Agreement,  adopt the necessary rules for the implementation of paragraphs 1 and 2. 4.  The Parties recognize that during the first five years after the entry into force of the  Agreement, and by derogation to paragraph 1 (iii), Poland may exceptionally, as regards ECSC steel  products, grant public aid for restructuring purposes provided that: -  the restructuring programme is linked to a global rationalization and reduction of capacity in  Poland, - it leads to the viability of the benefiting firms under normal market conditions at the end of  the restructuring period, and- the amount and intensity of such aid are strictly limited to what  is absolutely necessary in order to restore such viability and are progressively reduced. The Association Council shall, taking into account the economic situation of Poland, decide whether  the period of five years could be extended. 5.  Each Party shall ensure transparency in the area of public aid by a full and continuous  exchange of information to the other Party, including amount, intensity and purpose of the aid and  detailed restructuring plan. 6.  If the Community or Poland considers that a particular practice is incompatible with the terms  of paragraph 1 as amended by paragraph 4, and-  is not adequately dealt with under the  implementing rules referred to in paragraph 3, or- in the absence of such rules, and if such  practice causes or threatens to cause prejudice to the interests of the other Party or material  injury to its domestic industry, the affected Party may take appropriate measures if no solution is found within 30 days through  consultation. Such consultation shall be held in 30 days. In the case of practices incompatible with paragraph 1 (iii), such appropriate measures may only  cover measures adopted in conformity with the procedures and under the conditions laid down by the  General Agreement on Tariffs and Trade and any other relevant instrument negotiated under its  auspices which are applicable between the Parties. Article 9 The provisions of Articles 11, 12 and 13 of the Agreement shall apply to trade ECSC  products between the Parties. Article 10 The Parties agree that one of the special bodies established by the Association  Council shall be a contact group which will discuss the implementation of this Protocol.  ANNEX I List of ECSC coal and steel products 2601  11  002601  12  002602  00   002619  00  102701  11  102701  11  902701  12  102701  12  902701  19  002701  20  002702   10  002702  20  002704  00  192704  00  307201  10  117201  10  197201  10  307201  10   907201  20  007201  30  107201  30  907201  40  007202  11  207202  11  807202  99  117203   10  007203  90  007204  10  007204  21  007204  29  007204  30  007204  41  107204  41   917204  41  997204  49  107204  49  307204  49  917204  49  997204  50  107204  50  907206   10  007206  90  007207  11  117207  11  197207  12  117207  12  197207  19  117207  19   157207  19  317207  20  117207  20  157207  20  177207  20  317207  20  337207  20  517207   20  557207  20  577207  20  717208  11  007208  12  107208  12  917208  12  957208  12   987208  13  107208  13  917208  13  957208  13  987208  14  107208  14  917208  14  997208   21  107208  21  907208  22  107208  22  917208  22  957208  22  987208  23  107208  23   917208  23  957208  23  987208  24  107208  24  917208  24  997208  31  007208  32  107208   32  307208  32  517208  32  597208  32  917208  32  997208  33  107208  33  917208  33   997208  34  107208  34  907208  35  107208  35  907208  41  007208  42  107208  42  307208   42  517208  42  597208  42  917208  42  997208  43  107208  43  917208  43  997208  44   107208  44  907208  45  107208  45  907208  90  107209  11  007209  12  107209  12  907209   13  107209  13  907209  14  107209  14  907209  21  007209  22  107209  22  907209  23   107209  23  907209  24  107209  24  917209  24  997209  31  007209  32  107209  32  907209   33  107209  33  907209  34  107209  34  907209  41  007209  42  107209  42  907209  43   107209  43  907209  44  107209  44  907209  90  107210  11  107210  12  117210  12  197210   20  107210  31  107210  39  107210  41  107210  49  107210  50  107210  60  117210  60   197210  70  317210  70  397210  90  317210  90  337210  90  357210  90  397211  11  007211   12  107211  12  907211  19  107211  19  917211  19  997211  21  007211  22  107211  22   907211  29  107211  29  917211  29  997211  30  107211  41  107211  41  917211  49  107211   90  117212  10  107212  10  917212  21  117212  29  117212  30  117212  40  107212  40   917212  50  317212  50  517212  60  117212  60  917213  10  007213  20  007213  31  007213   39  007213  41  007213  49  007213  50  107213  50  907214  20  007214  30  007214  40   107214  40  917214  40  997214  50  107214  50  917214  50  997214  60  007215  90  107216   10  007216  21  007216  22  007216  31  117216  31  197216  31  917216  31  997216  32   117216  32  197216  32  917216  32  997216  33  107216  33  907216  40  107216  40  907216   50  107216  50  907216  90  107218  10  007218  90  117218  90  137218  90  157218  90   197218  90  507219  11  107219  11  907219  12  107219  12  907219  13  107219  13  907219   14  107219  14  907219  21  117219  21  197219  21  907219  22  107219  22  907219  23   107219  23  907219  24  107219  24  907219  31  107219  31  907219  32  107219  32  907219   33  107219  33  907219  34  107219  34  907219  35  107219  35  907219  90  117219  90   197220  11  007220  12  007220  20  107220  90  117220  90  317221  00  107221  00  907222   10  117222  10  197222  10  517222  10  597222  10  997222  30  107222  40  117222  40   197222  40  307224  10  007224  90  017224  90  097224  90  157224  90  307225  10  107225   10  917225  10  997225  20  107225  20  307225  30  007225  40  107225  40  307225  40   507225  40  707225  40  907225  50  107225  50  907225  90  107226  10  107226  10  307226   20  107226  20  317226  20  517226  20  717226  91  107226  91  907226  92  107226  99   117226  99  317227  10  007227  20  007227  90  107227  90  307227  90  807228  10  107228   10  307228  20  117228  20  197228  20  307228  30  107228  30  307228  30  807228  60   107228  70  107228  70  317228  80  107228  80  907301  10  007302  10  317302  10  397302   10  907302  20  007302  40  107302  90  10 ANNEX II 7201  10  117201  10  197201  10  307201  10  907201  20  007201  30   107201  30  907201  40  00 ANNEX III Products and regions referred as exceptions in Article 7 of the ECSC Protocol  Products2601  11  002601  12  002602  00  002619  00  102701  11  002701  11   902701  12  102701  12  902701  19  002701  20  002702  10  002702  20  002704  00  192704   00  30RegionsAll regions of: -  the Federal Republic of Germany, -  the Kingdom of Spain.  PROTOCOL 3 on trade between Poland and the Community in processed agricultural products  not covered by Annex II to the EEC Treaty Article 1 1.  The Community shall grant the  tariff concessions referred to in Annex I for processed agricultural products originating in  Poland. In the case of the goods referred to in Annex II, however, reductions of the variable  components shall be granted within the quantity limits established by the Community. From 1995, Poland shall grant tariff concessions determined in accordance with this Protocol for  the processed agricultural products originating in the Community referred to in Annex III. 2.  The Association Council may: -  add to the list of processed agricultural product reffered to in this Protocol, - increase the quantities of processed agricultural products eligible for the tariff concessions  established by this Protocol. 3.  The Association Council may replace the concessions referred to in paragraph 1 with a system of  compensatory amounts with no quantity limits, established on the basis of the differences found  between the prices on the Community and Polish markets of the agricultural products actually used  to produce the processed agricultural products covered by this Protocol. The Association Council  shall draw up a list of the products to which the compensatory amounts are applicable and a list of  basic products. It shall adopt general implementing rules to that end. Article 2 For the purposes of the Articles which follow, the definitions given below shall  apply: -  'goods`: the processed agricultural products referred to in this Protocol, - 'agricultural component of the levy`: the part of the levy corresponding to the quantity of  agricultural products incorporated into the processed product and deducted from the levy applicable  when such agricultural products are imported unprocessed, - 'non-agricultural component of the levy`: the part of the levy remaining when the agricultural  component is deducted from the total levy, - 'basic products`: the agricultural products considered as having been used in the production of  goods within the meaning of Regulation (EEC) No 3033/80, - 'base quantity`: the quantity of a basic product calculated in the manner stipulated in Article 6  of Regulation (EEC) No 3033/80 and which is used to determine the variable component applicable to  goods of a given type, in accordance with the terms of the same Regulation. Article 3 1.  From the date this Agreement enters into force, the Community shall phase out the  non-agricultural component of the levy in accordance with the timetable set out in Annex I. 2.  For the goods for which Annex I stipulates a variable component (MOB), the latter shall be  identical to that applying in the case of third countries. 3.  For the goods for which Annex I stipulates a reduced variable component (MOBR), the level of  the latter shall be calculated by reducing the base quantities of the basic products for which a  levy reduction is granted by 20  % in 1992, 40  % in 1993 and 60  % from 1994. In the case of other  basic products, the corresponding reductions, for the same years, shall be 10, 20, and 30  %. This  reduction of the variable component shall be granted only within the limits of the tariff quotas  established in Annex II; for quantities in excess of those quotas, the variable component applying  to all third countries shall be restored. 4.  The variable components shall be replaced by reduced variable components in the case of goods  added to Annex III in accordance with the procedure described in Article 1 (2). Article 4 1.  Before 1 July 1994, Poland shall determine the agricultural component of the levy  on the goods referred to in Annex III on the basis of the import duties applicable in 1994 to the  basic agricultural products originating in the Community considered to have been used in the  production of these goods. It shall forward that information to the Association Council. 2.  From the time at which the Agreement enters into force until 31 December 1994, Poland shall  apply to the goods referred to in Annex III the rates of duty in force on 29 February 1997.  However, if reform of Polish agricultural policy causes the agricultural component of the levy  defined in Article 2 to increase, Poland shall inform the Association Council accordingly, which  may agree to an increase in the rate of duty concerned which corresponds to the size of the  agricultural component. 3.  Poland shall phase out the levies applicable to the goods referred to in Annex 3 in accordance  with a timetable established by the Association Council. Elimination of the non-agricultural  component of the levy must be complete by 1 January 1999 at the latest. Reduction of the  agricultural component shall be determined by the Association Council on the basis of the  concessions applicable to the basic products. Article 5 The reductions of the variable components referred to in Article 3 (3) shall apply only  from 1 May 1992.  ANNEX I >TABLE> ANNEX II >TABLE> ANNEX III 0403  10  510403  10  530403  10  590403  10  910403  10  930403  10   990403  90  710403  90  730403  90  790403  90  910403  90  930403  90  990710  40  000711   90  301302  31  001704  10  111704  10  191704  10  911704  10  991704  90  301704  90   551803  10  001803  20  001804  00  001805  00  001902  11  101902  11  901902  19  111902   19  191902  19  901902  20  911902  20  991902  30  101902  30  901902  40  101902  40   901903  00  002001  90  302001  90  402004  90  102008  11  102008  91  002008  99  852008   99  912101  10  112101  10  192101  10  912101  10  992101  20  102101  20  902101  30   112101  30  192101  30  912101  30  992102  10  102102  10  312102  10  392102  10  902102   20  112102  20  192102  20  902102  30  002103  10  002106  90  102203  00  102203  00   902205  10  10 PROTOCOL 4 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 Origin criteriaFor the purpose of implementing the Agreement, and without prejudice  to the provisions of Article 2 of this Protocol, the following products shall be considered as1.   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 protocol, originate in Poland; 2. products originating in Poland: (a)  products wholly obtained in Poland; (b) products obtained in Poland 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 Protocol, originate in the Community. Article 2 Cumulation and allocation of origin1.  Inasmuch as trade between the Community and  Hungary and the Czech and Slovak Federal Republic, hereinafter referred to as 'the CSFR`, and  between Poland and those two countries, and also between each of those 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 Hungary or the CSFR  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; B. products originating in Poland: those products referred to in Article 1 (2) which, after being  exported from Poland have undergone no working or processing in Hungary or the CSFR or have  undergone working or processing insufficient to confer on them the status of products originating  in either 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. 2.  Notwithstanding the provisions of Article 1 (1) (b) and (2) (b) and those of paragraph 1 above,  and provided that all the conditions laid down therein are nevertheless fulfilled, the products  obtained shall not continue to be considered as products originating in the Community or in Poland  respectively unless the value of the products worked or processed originating in the Community or  in Poland 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. 'Added value` shall be taken to be the ex-works price minus the customs value of each of the  products incorporated which originated in another of the countries referred to in paragraph 1 of  the present Article. Article 3 Wholly obtained products1.  Within the meaning of Article 1 (1) (a) and (2) (a), the  following shall be considered as wholly obtained either in the Community or in Poland: (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 the products specified in subparagraphs (a) to (i). 2.  The term 'their vessels` in paragraph 1 (f) shall apply only to vessels: -  which are registered or recorded in Poland or in a Member State of the Community, - which sail under the flag of Poland or of a Member State of the Community, - which are owned to an extent of at least 50  % by nationals of Poland or of Member States of the  Community, or by a company with its head office in one of these States or in Poland, of which the  manager or managers, chairman of the board of directors or the supervisory board, and the majority  of the members of such boards are nationals of Poland or of Member States of the Community and of  which, in addition, in the case of partnerships or limited companies, at least half the capital  belongs to these States, to Poland, to their public bodies or to their nationals, - of which the master and officers are nationals of Poland or of Member States of the Community, - of which at least 75  % of the crew are nationals of Poland or of Member States of the  Community.3.  The terms 'Poland` and 'the Community` shall also cover the territorial waters which surround  Poland and the Member States of the Community. Sea-going vessels, including factory ships on which the fish caught is worked or processed, shall  be considered as part of the territory of the Community or of Poland provided that they satisfy the  conditions set out in paragraph 2. Article 4 Sufficiently processed products1.  For the purposes of Article 1, non-originating  materials are considered to be sufficiently worked or processed when the product obtained is  classified in a heading which is different from that in which all the non-originating materials  used in its manufacture are classified, subject to paragraphs 2 and 3. The expressions 'chapters` and 'headings` used in this Protocol shall mean the chapters and the  headings (four-digit codes) used in the nomenclature which makes up the Harmonized Commodity  Description and Coding System (hereinafter referred to as the 'Harmonized System` or HS). The expression 'classified` shall refer to the classification of a product or material under a  particular heading. 2.  For a product mentioned in columns 1 and 2 of the list in Annex II, the conditions set out in  column 3 for the product concerned must be fulfilled instead of the rule in paragraph 1. (a)  Where in the list in Annex II a percentage rule is applied in determining the originating  status of a product obtained in the Community or in Poland, the value added by the working or  processing shall correspond to the ex-works price of the product obtained, less the value of  third-country materials imported into the Community or Poland. (b) The term 'value` in the list in Annex II shall mean the customs value at the time of the import  of the non-originating materials used or, if this is not known and cannot be ascertained, the first  ascertainable price paid for these materials in the territory concerned. Where the value of the originating materials used needs to be established, the provisions of the  above subparagraph shall be applied mutatis mutandis. (c) The term 'ex-works price` in the list in Annex II shall mean the price paid for the product  obtained to the manufacturer in whose undertaking the last working or processing is carried out,  provided the price includes the value of all the materials used in manufacture, minus any internal  taxes which are, or may be repald when the product obtained is exported. (d) 'Customs value` shall be understood as the value determined in accordance with the Agreement on  implementation of Aricle VII of the General Agreement on tariffs and trade, established in Geneva  on 12 April 1979. 3.  For the purpose of implementing paragraphs 1 and 2 the following shall be considered as  insufficient working or processing to confer the status of originating products, whether or not  there is a change of heading: (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 consignments; (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 mixture do not meet the conditions laid down in this Protocol to enable them to be considered  as originating either in the Community or in Poland; (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 Neutral elementsIn order to determine whether a product originates in the Community or  in Poland, it shall not be necessary to establish whether the electrical power, fuel, plant and  equipment and machines and tools used to obtain such product or whether any materials or products  used in the course of production which do not enter and which were not intended to enter into the  final composition of the product originate in third countries or not. Article 6 Accessories, spare parts and toolsAccessories, 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. Article 7 SetsSets, as defined in General Rule 3 of the Harmonized System, 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  ex-works price of the set. Article 8 Direct transport1.  The preferential treatment provided for under the Agreement  applies only to products or materials which are transported between the territories of the  Community and of Poland or, when the provisions of Article 2 are applied, of Hungary or the CSFR,  without entering any other territory. However, goods originating in Poland or in the Community and  constituting one single consignment which is not split up may be transported through territory  other than that of the Community or Poland or, when the provisions of Article 2 apply, of Hungary  or the CSFR, with, should the occasion arise, transhipment or temporary warehousing in such  territory, provided that the goods have remained under the surveillance of the customsauthorities  in the country of transit or of warehousing and that they have not undergone operations other than  unloading, reloading or any operation designed to preserve them in good condition. 2.  Evidence that the conditions referred to in paragraph 1 have been fulfilled shall be supplied  to the responsible customs authorities by the production of: (a)  a single transport document issued in the exporting country covering the passage throught the  country of transit; (b) or a certificate issued by the customs authorities of the country of transit: -  giving an exact description of the goods, - stating the dates of unloading and reloading of the goods or of the embarkation or  disembarkation, identifying the ships or other means of transport used, and- certifying the  conditions under which the goods remained in the transit country, (c) or failing these, any substantiating documents. Article 9 Territorial requirementThe conditions set out in this title relative to the  acquisition of originating status must be fulfilled without interruption in the Community or in  Poland except as provided for in Article 2. If originating products exported from the Community or Poland to another country are returned,  except in so far as provided for in Article 2, they must be considered as non-originating unless it  can be demonstrated to the satisfaction of the customs authorities that: -  the goods returned are the same goods as those exported, and- they have not undergone any  operation beyond that necessary to preserve them in good condition while in that country. TITLE II PROOF OF ORIGIN Article 10 Movement certificate EUR.1Evidence of originating status  of products, within the meaning of this Protocol, shall be given by a movement certificate EUR.1, a  specimen of which appears in Annex III to this Protocol. Article 11 Normal procedure for the issue of certificates1.  A movement certificate EUR.1 shall  be issued only on application having been made in writing by the exporter or, under the exporter's  responsibility, by his authorized representative. Such application shall be made on a form, a  specimen of which appears in Annex III to this Protocol, which shall be completed in accordance  with this Protocol.Applications for movement certificates EUR.1 must be preserved for at least two years by the  customs authorities of the exporting State. 2.  The exporter or his representative shall submit with his request any appropriate supporting  document proving that the products to be exported are such as to qualify for the issue of a  movement certificate EUR.1. He shall undertake to submit, at the request of the appropriate authorities, any supplementary  evidence they may require for the purpose of establishing the correctness of the originating status  of the products eligible for preferential treatment and shall undertake to agree to any inspection  of his accounts and to any check on the processes of the obtaining of the above products carried  out by the said authorities. Exporters must keep for at least two years the supporting documents referred to in this paragraph. 3.  A movement certificate EUR.1 may be issued only where it can serve as the documentary evidence  required for the purpose of implementing the Agreement. 4.  The movement certificate EUR.1 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 as products  originating in the Community within the meaning of Article 1 (1) of this Protocol. The movement  certificate EUR.1 shall be issued by the customs authorities of Poland if the goods to be exported  can be considered as products originating in Poland within the meaning of Article 1 (2) of this  Protocol. 5.  Where the cumulation provisions of Article 1 or 2 are applied, the customs authorities of the  Member States of the Community or of Poland may issue movement certificates EUR.1 under the  conditions laid down in this Protocol if the goods to be exported can be considered as originating  products within the meaning of this Protocol and provided that the goods covered by the movement  certificates EUR.1 are in the Community or in Poland. In these cases movement certificates EUR.1 shall be issued subject to the presentation of the proof  of origin previously issued or made out. This proof of origin must be kept for at least two years  by the customs authorities of the exporting State. 6.  Since the movement certificate EUR.1 constitutes the documentary evidence for the application  of the preferential tariff 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. 7.  For the purpose of verifying wheter the conditions for issuing EUR.1 certificates 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. 8.  It shall be the responsibility of the customs authorities of the exporting State to ensure that  the forms referred to in paragraph 1 are duly completed. In particular, they shall check whether  the space reserved for the description of the products has been completed in such a manner as to  exclude all possibility of fraudulent additions. To this end, the description of the products must  be indicated 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. 9.  The date of issue of the movement certificate must be indicated in the part of the certificate  reserved for the customs authorities. 10.  A movement certificate EUR.1 shall be issued by the customs authorities of the exporting State  when the products to which it relates are exported. It shall be made available to the exporter as  soon as actual export has been effected or ensured. Article 12 Long-term certificates EUR.11.  Notwithstanding the provisions of Article 11 (10), a  movement certificate EUR.1 may be issued by the customs authorities of the exporting State when  only part of the products to which it relates are exported, in the case of a certificate covering a  series of exportations of the same products from the same exporter to the same importer, over a  maximum period of one year from the date of issue, hereinafter referred to as an 'LT certificate`. 2.  LT certificates shall be issued, in accordance with the provisions of Article 11, at the  discretion of the customs authorities of the exporting State and according to their own judgment of  the need for this procedure, only where the originating status of the goods to be exported is  expected to remain unchanged for the period of validity of the LT certificate. If any goods are no  longer covered by the LT certificate, the exporter shall immediately inform the customs authorities  who issued the certificate. 3.  Where the LT certificate 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  indentified. 4.  Box 11 'Customs endorsement` of the EUR.1 certificate must be endorsed as usual by the customs  authorities of the exporting State. 5.  One of the following phrases shall be entered in box 7 of the EUR.1 certificate: 'CERTIFICADO LT VÁLIDO HASTA EL .  .  .`'LT-CERTIFICAT GYLDIGT INDTIL .  .  .`'LT-CERTIFICAT  GUELTIG BIS .  .  .`'ÐÉÓÔÏÐÏÉÇÔÉÊÏÍ LT ÉÓ×ÕÏÍ ÌAA×ÑÉ .  .  .`'LT-CERTIFICATE VALID UNTIL .  .   .`'CERTIFICAT LT VALABLE JUSQU'AU .  .  .`'CERTIFICATO LT VALIDO FINO AL .  .  .`'LT-CERTIFICAAT  GELDIG TOT EN MET .  .  .`'LT-CERTIFICADO VALIDO ATE .  .  .`'LT-SWÍADECTWO WAZNE DO .  .   .`'LT-BIZONYITVANY ÉRVÉNYES .  .  .-IG`'LT-OSV OEDCÊNÍ PLATNÊ DO .  .  .`(date indicated in  Arabic numerals). 6.  Reference is not required in box 8 and box 9 of the LT certificate to the marks and numbers and  number and kind of packages and the gross weight (kg or other measures (litres, m³, etc.). Box 8  must, however, contain a description and designation of the goods which is sufficiently precise to  allow for their identification. 7.  Notwithstanding Article 17, the LT certificate must be submitted to the customs office of  import at or before the first importation of any goods to which it relates. When the importer  carries out the customs clearance at several customs offices in the State of importation, the  customs authorities may require him to produce a copy of the LT certificate to all of those  offices. 8.  Where an LT certificate has been submitted to the customs authorities, the evidence of the  originating status of the imported goods shall, during the validity of the LT certificate, be given  by invoices which satisfy the following conditions: (a)  when an invoice includes both goods originating in the Community or in one of the countries  referred to in Article 2 of this Protocol and non-originating goods, the exporter shall distinguish  clearly between these two categories; (b) the exporter shall state on each invoice the number of the LT certificate which covers the  goods and the date of expiry of the certificate and the names of the country or countries in which  the goods originate. The statement on the invoice made by the exporter of the number of the LT certificate with the  indication of the country of origin shall constitute a declaration that the goods fulfill the  conditions laid down in this Protocol for the acquisition of preferential origin status in trade  between the Community and Poland. The customs authorities of the exporting State may require that the entries which, under the above  provisions, must appear on the invoice, be supported by the manuscript signature followed by the  name of the signatory in clear script; (c) the description and the designation of the goods on the invoice shall be in sufficient detail  to show clearly that the goods are also listed on the LT certificate to which the invoice refers; (d) the invoices can be made out only for the goods exported during the period of validity of the  relevant LT certificate. They may however be produced at the customs office of importation within  four months of their being made out by the exporter. 9.  In the framework of the LT certificate procedure, invoices which satisfy the conditions of this  Article may be made out and/or transmitted using telecommunications or electronic data-processing  methods. Such invoices shall be accepted by the customs of the importing State as evidence of the  originating status of the goods imported in accordance with the procedures laid down by the customs  authorities there. 10.  Should the customs authorities of the exporting State indentify that a certificate and/or  invoice issued under the provisions of this Article is invalid in relation to any goods supplied,  they shall immediately notify the customs authorities of the importing State of the facts. 11.  The provisions of this Article shall not prejudice application of the rules of the Community,  the Member States and Poland on customs formalities and the use customs documents. Article 13 Issue of EUR.1 retrospectively1.  In exceptional circumstances a movement certificate  EUR.1 may also be issued after export of the products to which it relates if it was not issued at  the time of export because of errors or involuntary omissions or special circumstances. 2.  For the implementation of paragraph 1, the exporter must in the written application: -  indicate the place and date of export of the products to which the certificate relates, - certify that no movement certificate EUR.1 was issued at the time of export of the products in  question, and state the reasons. 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. Certificates issued retrospectively must be endorsed with one of the following phrases: 'NACHTRAEGLICH AUSGESTELLT`, 'DELIVRÉ A POSTERIORI`, 'RILASCIATO A POSTERIORI`, 'AFGEGEVEN A  POSTERIORI`, 'ISSUED RETROSPECTIVELY`, 'UDSTEDT EFTERFOELGENDE`, 'AAÊAEÏÈAAÍ AAÊ ÔÙÍ ÕÓÔAAÑÙÍ`, 'EXPEDIDO  A POSTERIORI`, 'EMITADO A POSTERIORI`, 'WYSTAWIONE RETROSPEKTYWNIE`, 'KIADVA VISSZAMENOELEGES  HATÁLLYAL`, 'VYSTAVENO DODAT OECN OE`. 4.  The endorsement referred to in paragraph 3 shall be inserted in the 'Remarks` box on the  movement certificate EUR. Article 14 Issue of a duplicate EUR.11.  In the event of the theft, loss or destruction of a  movement certificate EUR.1, the exporter may apply in writing 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`, 'ÁÍÔÉÃÑÁOEÏ`, 'DUPLICADO`, 'SEGUNDA  VIA`, 'DUPLIKÁT`, 'MÁSOLAT`. 3.  The endorsement referred to in paragraph 2 shall be inserted in the 'Remarks` box on the  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 15 Simplified procedure for the issue of certificates1.  By way of derogation from  Articles 11, 13 and 14 of this Protocol, a simplified procedure for the issue of EUR.1 movement  certificates can be used in accordance with the following provisions. 2.  The customs authorities in the exporting State may authorize any exporter, hereinafter referred  to as 'approved exporter`, making frequent shipments for which EUR.1 movement certificates may be  issued and who offers, to the satisfaction of the competent authorities, all guarantees necessary  to verify the originating status of the products, not to submit to the customs office of 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 11 of this Protocol. 3.  The authorization referred to in paragraph 2 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 the competent customs office of the exporting  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 the customs  authorities of the exporting State and corresponds to the specimen given in Annex V of this  Protocol. Such stamp may be pre-printed on the forms. 4.  In the cases referred to in paragraph 3 (a), one of the following phrases shall be entered in  box No 7 'Remarks` of the EUR.1 movement certificate: 'PROCEDIMIENTO SIMPLIFICADO`, 'FORENKLET PROCEDURE`, 'VEREINFACHTES VERFAHREN`, 'ÁÐËÏÕÓÔAAÕÌAAÍÇ  AEÉÁAEÉÊÁÓÉÁ`, 'SIMPLIFIED PROCEDURE`, 'PROCÉDURE SIMPLIFIÉE`, 'PROCEDURA SEMPLIFICATA`,  'VEREENVOUDIGDE PROCEDURE`, 'PROCEDIMENTO SIMPLIFICADO`, 'UPROSZCZONA PROCEDURA`, 'EGYSZERUSÍTETT  ELJÁRÁS`, 'ZJEDNODUSENÉ RÍZENI`. 5.  Box No 11 'Customs endorsement` of the EUR.1 certificate shall be completed if necessary by the  approved exporter. 6.  The approved exporter shall, if necessary, indicate in box No 13 'Request for verification` of  the EUR.1 certificate the name and address of the authority competent to verify such certificate. 7.  Where the simplified procedure is applied, 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. 8.  In the authorization referred to in paragraph 2 the competent authorities shall specify in  particular: (a)  the conditions under which the applications for EUR.1 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 paragraph 3 (b) the authority competent to carry out the subsequent  verification referred to in Article 27 of this Protocol. 9.  The customs authorities of the exporting State may declare certain categories of goods  ineligible for the special treatment provided for in paragraph 2. 10.  The customs authorities shall refuse the autorization referred to in paragraph 2 to exporters  who do not offer all the guarantees which they consider necessary. 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 these guarantees. 11.  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. 12.  The customs authorities of the exporting State may carry out any check on approved exporters  which they consider necessary. Such exporters must allow this to be done. 13.  The provisions of this Article shall be without prejudice to the application of the rules of  the Community, the Member States and Poland concerning customs formalities and the use of customs  documents. Article 16 Replacement of certificates1.  It shall at any time be possible to replace one or  more movement certificates EUR.1 by one or more other certificates provided that this is done by  the customs office or other competent authorities responsible for controlling the goods. 2.  When products originating in the Community or in Poland and imported into a free zone under  cover of an EUR.1 certificate undergo treatment or processing, the 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. 3.  The replacement certificate shall be regarded as a definite movement certificate EUR.1 for the  purpose of the application of this Protocol, including the provisions of this Article. 4.  The replacement certificate shall be issued on the basis of a written request from the  re-exporter, after the authorities concerned have verified the information supplied in the  applicant's request. The date and serial number of the original movement certificate EUR.1 shall be  given in box 7. Article 17 Validity of certificates1.  A movement certificate EUR.1 must be submitted, within  four months of the date of issue by the customs authorities of the exporting State, to the customs  office of the importing State where the products are entered. 2.  Movement certificates EUR.1 which are 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 preferential treatment, where the failure to submit the certificates by the final date  set is due to reasons of force majeure or exceptional circumstances. 3.  In other cases of belated presentation, the customs authorities of the importing State may  accept the certificates where the products have been submitted to them before the said final date. Article 18 Exhibitions1.  Products sent from the Community or Poland for exhibition in a country  other than Poland or a Member State of the Community and sold after the exhibition for importation  into Poland or the Community shall benefit on importation from the provisions of the Agreement on  condition that the products meet the requirements of this Protocol entitling them to be recognized  as originating in the Community or in Poland and provided that it is shown to the satisfaction of  the customs authorities that: (a)  an exporter has consigned these products from the Community or Poland to the country in which  the exhibition is held and has exhibited them there; (b) the products have been sold or otherwise disposed of by that exporter to someone in the  Community or Poland; (c) the products have been consigned during the exhibition or immediately thereafter to the  Community or Poland in the state in which they were sent for exhibition; (d) the products have not, since they were consigned for exhibition, been used for any purpose  other than demonstration at the exhibition. 2.  A movement certificate EUR.1 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 products 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 products, and during which the products remain under  customs control. Article 19 Submission of certificatesMovement certificates EUR.1 shall be submitted to the  customs authorities in the importing State 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  products meet the conditions requiered for the implementation of the Agreement. Article 20 Importation by instalmentsWithout prejudice to Article 4 (3) of this Protocol, where  at the request of the person declaring the goods at the customs, a dismantled or non-assembled  article falling within Chapter 84 or 85 of the Harmonized System is imported by instalments on the  conditions 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 import of the first  instalment. Article 21 Preservation of certificatesMovement certificates EUR.1 shall be preserved by the  customs authorities of the importing State in accordance with the rules in force in that State. Article 22 Form EUR.21.  Notwithstandig Article 10, the evidence of originating status, within  the meaning of this Protocol, for consignments containing only originating products and whose value  does not exceed ECU 5  110 per consignment, shall be given by a form EUR.2, a specimen of which  appears in Annex IV to this Protocol. 2.  The form EUR.2 shall be completed and signed by the exporter or, under the exporters  responsibility, by his authorized representative in accordance with this Protocol. 3.  A form EUR.2 shall be completed for each consignment. 4.  The exporter who applied for the form EUR.2 shall submit at the request of the customs  authorities of the exporting State all supporting documents concerning the use of this form. 5.  Articles 17, 19 and 21 shall apply mutatis mutandis to forms EUR.2. Article 23 DiscrepanciesThe discovery of slight discrepancies between the statements made in the  movement certificate EUR.1 or in the form EUR.2 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 document null and void if it is duly established that it corresponds to the  products submitted. Article 24 Exemptions from proof of origin1.  Products sent as small packages from private  persons to private persons or forming part of traveller's personal luggage shall be admitted as  originating products without requiring the production of a movement certificate EUR.1 or the  completion of form EUR.2, provided that 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. 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. Furthermore, the total value of these products must not exceed ECU 365 in the case of small  packages or ECU 1  025 in the case of the contents of traveller's personal luggage. Article 25 Amounts expressed in ecu1.  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 latter shall accept them if the goods are involved in the  currency of the exporting State or of another of the countries mentioned in Article 2 of this  Protocol. If the goods are invoiced in the currency of another Member State of the Community the importing  State shall recognize the amount notified by the country concerned. 2.  Up to and including 30 April 1993, the ecu, to be used in any given national currency shall be  the equivalent in that national currency of the ecu as at 3 October 1990. 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. TITLE III ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION Article 26 Communication of stamps and  addressesThe customs authorities of the Member States and of Poland 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 and with the addresses of the customs  authorities responsible for issuing movement certificates EUR.1 and for verifying those  certificates and forms EUR.2. Article 27 Verification of movement certificates EUR.1 and of forms EUR.21.  Subsequent  verification of movement certificates EUR.1 and of forms EUR.2 shall be carried out at random or  whenever the customs authorities of the importing State have reasonable doubts as to the  authenticity of the document or the accuracy of the information regarding the true origin of the  products in question. 2.  For the purpose of the subsequent verification of movement certificates EUR.1, the customs  authorities of the exporting State must keep copies of the certificates, as well as any export  documents referring to them, for at least two years. 3.  In order to ensure the proper application of this Protocol, Poland and the Member States of the  Community shall assist each other, through their respective customs administrations, in checking  the authenticity of movement certificates EUR.1, including those issued under Article 11 (5), and  the forms EUR.2 and the accuracy of the information concerning the actual origin of the products  concerned. 4.  Where an EUR.1 certificate has been issued under the conditions laid down in Article 11 (5),  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. 5.  For the purpose of implementing paragraph 1, the customs authorities of the importing State  shall, return the movement certificate EUR.1 or form EUR.2, or a photocopy thereof, to the customs  authorities of the exporting State, giving, where appropriate, the reasons of form or substance for  an enquiry. The relevant commercial documents or a copy thereof, shall be attached to the certificate EUR.1 or  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. 6.  If the customs authorities of the importing State decide to suspend execution of the provisions  of the Agreement while awaiting the results of the verification, they shall offer to release the  products to the importer subject to any precautionary measures judged necessary. 7.  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 movement certificate EUR.1 or form EUR.2 apply to the products in question and  whether those products can, in fact, qualify for the application of the preferential arrangements. 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 authorities shall  refuse, except in the case of force majeure or exceptional circumstances, any benefit from the  preferential treatment laid down in the Agreement. 8.  Disputes which cannot be settled between the customs authorities of the importing State and  those of the exporting State, or which raise a question as to the interpretation of this Protocol,  shall be submitted to the Customs Cooperation Committee. 9.  In all cases the settlement of disputes between the importer and the customs authorities of the  importing State shall be under the legislation of the said State. 10.  Where the verification procedure or any other available information appears to indicate that  the provisions of this Protocol are being contravened, the Community or Poland shall on its own  initiative or at the request of the other Party carry out appropriate enquiries or arrange for such  enquiries to be carried out with due urgency to identify and prevent such contraventions, and for  this purpose the Community or Poland may invite the participation of the other Party in these  enquiries. 11.  Where the verification procedure or any other available information apperars to indicate that  the provisions of this Protocol are being contravened, the products would be accepted as  originating products under this Protocol only after completion of such aspects of administrative  cooperation set down in this Protocol which may have been activated, including in particular the  verification procedure. Likewise, products would be refused treatment as originating products under this Protocol only  after the completion of the verification procedure. Article 28 PenaltiesPenalties 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 preferential  treatment for products. Article 29 Free zonesThe Member States and Poland shall take all necessary steps to ensure that  products traded under cover of a movement certificate EUR.1, 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. TITLE IV CEUTA AND MELILLA Article 30 Application of the Protocol1.  The term 'Community` used  in this Protocol does not cover Ceuta or Melilla. The term 'products originating in the Community`  does not cover products originating in these zones. 2.  This protocol shall apply mutatis mutandis to products originating in Ceuta and Melilla,  subject to particular conditions set out in Article 31. Article 31 Special conditions1.  The following provisions shall apply instead of Article 1 and  references to that Article shall apply mutatis mutandis to this Article. 2.  Providing they have been transported directly in accordance with the provisions of Article 8,  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 4 of this Protocol; or that(ii) those products are originating in Poland or the Community  within the meaning of this Protocol, provided that they have been submitted to working or  processing which goes beyond the insufficient working or processing referred to in Article 4 (3); (2) products originating in Poland: (a) products wholly obtained in Poland; (b) products obtained in Poland 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  4 of this Protocol; or that(ii) those products are originating in Ceuta and Melilla or the  Community within the meaning of this Protocol, provided that they have been submitted to working or  processing which goes beyond the insufficient working or processing referred to in Article 4 (3). 3.  Ceuta and Melilla shall be considered as a single territory. 4.  The exporter or his authorized representative shall enter 'Poland` and 'Ceuta and Melilla` in  box 2 of movement certificates EUR.1. In addition, in the case of products originating in Ceuta and  Melilla, this shall be indicated in box 4 of movement certificates EUR.1. 5.  The Spanish customs authorities shall be responsible for the application of this Protocol in  Ceuta and Melilla. TITLE V FINAL PROVISIONS Article 32 Amendments to the ProtocolThe Association Council shall  examine at two-yearly intervals, or whenever Poland or the Community so request, the application of  the provisions of this Protocol, with a view to making any necessary amendments or adaptations. Such examination shall take into account in particular the participation of the Contracting Parties  in free trade zones or customs unions with third countries. Article 33 Customs Cooperation Committee1.  A Customs Cooperation Committee shall be set up,  charged with carrying out administrative cooperation with a view to the correct and uniform  application of this Protocol and with carrying out any other task in the customs field which may be  entrusted to it. 2.  The Committee shall be composed, on the one hand, of experts of the Member States and of  officials of the department of the Commission of the European Communities who are responsible for  customs questions and, on the other hand, of experts nominated by Poland. Article 34 Petroleum productsThe products set out in Annex VI shall be temporarily excluded from  the scope of this Protocol. Nevertheless, the arrangements regarding administrative cooperation  shall apply, mutatis mutandis, to these products. Article 35 AnnexesThe Annexes to this Protocol shall form an integral part thereof. Article 36 Implementation of the ProtocolThe Community and Poland shall each take the steps  necessary to implement this Protocol. Article 37 Arrangements with Hungary and the CSFRThe Contracting Parties shall take any measures  necessary for the conclusion of arrangements with Hungary and the CSFR enabling this Protocol to be  applied. The Contracting Parties shall notify each other of measures taken to this effect. Article 38 Goods in transit or storageThe provisions of the Agreement may be applied to goods  which comply with the provisions of this Protocol and which on the date of entry into force of the  Agreement are either in transit or are in the Community or in Poland or, in so far as the  provisions of Article 2 are applicable, in Hungary or the CSFR, in temporary storage in bonded  warehouses or in free zones, subject to the submission to the customs authorities of the importing  State, within four months of that date, of a certificate EUR.1 endorsed retrospectively by the  competent authorities of the exporting State together with the documents showing that the goods  have been transported directly.  ANNEX I NOTES ForewordThese notes shall apply, where appropriate, to all  manufactured products using non-originating materials, even if they are not subject to specific  conditions contained in the list in Annex II but are subject instead to the change of heading rule  set out in Article 4 (1). Note 11.1.  The first two columns in the list describe the product obtained.  The first column gives the heading number or chapter number used in the Harmonized 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 column 3. Where, in some cases, the  entry in the first column is preceded by an 'ex`, this signifies that the rule in column 3 applies  only to the part of that heading or chapter as described in column 2. 1.2. 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 rule  in column 3 applies to all products which, under the Harmonized System, are classified in headings  of the chapter or in any of the headings grouped together in column 1. 1.3. Where there are different rules in the list applying to different products within a heading,  each indent contains the description of that part of the heading covered by the adjacent rule in  column 3. Note 22.1. The term 'manufacture` covers any kind of working or processing  including 'assembly` or specific operations. However, see Note 3.5 below. 2.2. The term 'material` covers any ingredient, raw material, component or part, etc., used in the  manufacture of the product. 2.3. The term 'product` refers to the product being manufactured, even if it is intended for later  use in another manufacturing operation. 2.4. The term 'goods` covers both materials and products. Note 33.1. In the case of any heading not in the list or any part of a heading  that is not in the list, the 'change of heading` rule set out in Article 4 (1) applies. If a  'change of heading` condition applies to any entry in the list, then it is contained in the rule in  column 3. 3.2. The working or processing required by a rule in column 3 has to be carried out only in  relation to the non-originating materials used. The restrictions contained in a rule in column 3  likewise apply only to the non-originating materials used. 3.3. 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. If a product made from non-originating materials which has acquired originating status during  manufacure by virtue of the change of heading rule or its own list rule is used as a material in  the process of manufacture of another product, then the rule applicable to the product in which it  is incorporated does not apply to it. For example: An engine of heading No 8407, for which the rule states that the value of the non-originating  materials which may be incorporated may not exceed 40  % of the ex-works price, is made from 'other  alloy steel roughly shaped by forging` of heading No 7224. If this forging has been forged in the country concerned from a non-originating ingot then the  forging has already acquired origin by virtue of the rule for heading No ex 7224 in the list. It  can then count as originating in the value calculation for the engine regardless of whether it was  produced in the same factory or another. The value of the non-originating ingot is thus not taken  into account when adding up the value of the non-originating materials used. 3.5. Even if the change of heading rule or the other rules contained in the list are satisfied, a  product shall not acquire originating status if the processing carried out, taken as a whole, is  insufficient within the meaning of Article 4 (3). 3.6. The unit of qualification for the application of the origin rules shall be the particular  product which is considered as the basic unit when determining classification using the  nomenclature of the Harmonized System. In the case of sets of products which are classified by  virtue of General Rule 3 for the interpretation of the Harmonized System, the unit of qualification  shall be determined in respect of each item in the set: this provision is equally applicable to  sets of headings Nos 6308, 8206 and 9605. Accordingly, it follows that: -  when a product composed of a group or assembly of articles is classified under the terms of the  Harmonized System in a single heading, the whole constitutes the unit of qualification, - when a consigment consists of a number of identical products classified under the same heading of  the Harmonized System, each product must be taken individually when applying the origin rules, - where, under General Rule 5 of the Harmonized System, packing is included with the product for  classification purposes, it shall be included for the purposes of determining origin. Note 44.1. 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 origin. Thus if a  rule says 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. 4.2. When a rule in the list specifies 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. For example: The rule for fabrics says that natural fibres may be used and that chemical materials, among other  materials, may also be used. This does not mean that both have to be used; one can use one or the  other or both. If, however, a restriction applies to one material and other restrictions apply to other materials  in the same rule, then the restrictions only apply to the materials actually used: For example: The rule for sewing machines specifies that both the thread tension mechanism used and the zigzag  mechanism used must originate; these two restrictions only apply if the mechanisms concerned are  actually incorporated into the sewing machine. 4.3. When a rule in the list specifies 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. For example: The rule for heading No 1904 which specifically excludes the use of cereals or their derivatives  does not prevent the use of mineral salts, chemicals and other additives which are not produced  from cereals. For example: In the case of an article made from non-woven materials, if the use of only non-originating yarn is  allowed for this class of article, it is not possible to start from non-woven cloth - even if  non-woven cloths cannot normally be made from yarn. In such cases, the starting material would  normally be at the stage before yarn - that is the fibre stage. See also Note 7.3 in relation to textiles. 4.4. If in a rule in the list two or more percentages are given for the maximum value of  non-originating materials that can be used, then these percentages may not be added together. The  maximum value of all the non-originating materials used may never exceed the highest of the  percentages given. Furthermore, the individual percentages must not be exceeded in relation to the  particular materials they apply to. Note 5 5.1. The term 'natural fibres` is used in the list to refer to fibres  other than artificial or synthetic fibres and is restricted to the stages before spinning takes  place, including waste, and, unless otherwise specified, the term 'natural fibres` includes fibres  that have been carded, combed or otherwise processed but not spun. 5.2. The term 'natural fibres` includes horsehair of heading No 0503, silk of heading Nos 5002 and  5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton  fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305. 5.3. The terms 'textile pulp`, 'chemical materials` and 'paper-making materials` are used in the  list to describe the materials not classified in chapters 50 to 63, which can be used to  manufacture artificial, synthetic or paper fibres or yarns. 5.4. The term 'man-made staple fibres` is used in the list to refer to synthetic or artificial  filament tow, staple fibres or waste, of headings Nos 5501 to 5507. Note 66.1. In the case of the products classified within those headings in the  list to which a reference is made to this Note, the conditions set out in column 3 of the list  shall not be applied to any basic textile materials used in their manufacture which, taken  together, represent 10  % or less of the total weight of all the basic textile materials used (but  see also Notes 6.3 and 6.4 below). 6.2. However, this tolerance may only be applied to mixed products which have been made from two or  more basic textile materials. The following are the basic textile materials: -  silk, -  wool, -  coarse animal hair, -  fine animal hair, -  horsehair, -  cotton, -  paper-making materials and paper, -  flax, -  true hemp, -  jute and other textile bast fibres, -  sisal and other textile fibres of the genus Agave, - coconut, abaca, ramie and other vegetable textile fibres, -  synthetic man-made filaments, -  artificial man-made filaments, -  synthetic man-made staple fibres, -  artificial man-made staple fibres. For example: A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of  heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not  satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be  used up to a weight of 10  % of the yarn. For example: A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of  staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy  the origin rules (which require manufacture from chemical materials or textile pulp) or woollen  yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not  carded or combed or otherwise prepared for spinning) or a combination of the two may be used up to  a weight of 10  % of the fabric. For example: Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric  of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made  from yarns classified in two separate headings or if the cotton yarns used are themselves  mixtures. For example: If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and  synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile  materials and the tufted textile fabric is accordingly a mixed product. For example: A carpet with tufts made from both artificial yarns and cotton yarns and with a jute backing is a  mixed product because three basic textile materials are used. Thus, any non-originating materials  that are at a later stage of manufacture than the rule allows may be used, provided their total  weight taken together does not exceed 10  % of the weight of the textile materials in the carpet.  Thus, both the jute backing and/or the artificial yarns could be imported at that stage of  manufacture, provided the weight conditions are met. 6.3. In the case of fabrics incorporating 'yarn made of polyurethane segmented with flexible  segments of polyether whether or not gimped` this tolerance is 20  % in respect of this yarn. 6.4. In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core  of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm,  sandwiched by means of an adhesive between two films of plastic film, this tolerance is 30  % in  respect of this strip. Note 77.1. In the case of those textile products which are marked in the list  by a footnot referring to this note, textile materials with the exception of linings and  interlinings which do not satisfy the rule set out in the list in column 3 for the made up products  concerned may be used provided that they are classified in a heading other than that of the product  and that their value does not exceed 8  % of the ex-works price of the product. 7.2. Any non-textile trimmings and accessories or other materials used which contain textiles do  not have to satisfy the conditions set out in column 3 even though they fall outside the scope of  Note 4.3. 7.3. In accordance with Note 4.3, any non-originating non-textile trimmings and accessories or  other product, which do not contain any textiles, may, anyway, be used freely where they cannot be  made from the materials listed in column 3. For example: If a rule in the list says that for a particular textile item, such as a blouse, yarn must be used,  this does not prevent the use of metal items, such as buttons, because they cannot be made from  textile materials. 7.4. Where a percentage rule applies, the value of trimmings and accessories must be taken into  account when calculating the value of the non-originating materials incorporated.  ANNEX II >TABLE> ANNEX III MOVEMENT CERTIFICATES EUR.1 1.  Movement certificates EUR.1 shall be made out  on the form of which a specimen appears in this Annex. This form shall be printed in one or more of  the languages in which the Agreement is drawn up. Certificates shall be made out in one of these  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 and in capital letters. 2. Each certificate 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. 3. The competent authorities of the Member States of the Community and of Poland 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, either printed or not, by which it can be identified. MOVEMENT CERTIFICATE>START OF GRAPHIC>1.  Exporter (Name, full address, country)3.  Consignee  (Name, full address, country) (Optional)EUR.1  No A  000.000See notes overleaf before completing  this form2.  Certificate used in preferential trade between.......... and.......... (Insert appropriate countries, groups of countries or territories)4.  Country, group of countries  or territory in which the products are considered as originating5. Country, group of countries or  territory of destination6.  Transport details (Optional)7.  Remarks8.  Item number; Makes and  numbers; Number and kind of packages  (¹); Description of goods9.  Grossweight (kg)or  othermeasure(litres, m³, etc.)10.  Invoices(Optional)11.  CUSTOMS ENDORSEMENTDeclaration certifiedExport document   (²)Form  ..........  No  .................... Customs office  .......... Issuing country or territory  .......... .......... .......... Date  .......... Stamp12. DECLARATION BY THE EXPORTERI, the undersigned, declare that the goods described above  meet the conditions required for the issue of this certificate. Place and date  .......... . .......... (Signature).......... (Signature)(¹)  If goods are not packed, indicate number of articles or state 'in bulk` as  appropriate. (²)  Complete only where the regulations of the exporting country or territory require.13.  REQUEST  FOR VERIFICATION, to: 14.  RESULT OF VERIFICATION, Verification carried out shows that this certificate  (¹)Owas issued by the customs office  indicated and that the information contained therein is accurate. Odoes not meet the requirements as to authenticity and accuracy (see remarks appended). Verification of the authenticity and accuracy of this certificate is requested. .......... ................................. (Place and date).......... .................................. (Place and date)Stamp  Stamp  .......... (Signature).......... (Signature) (¹)  Insert X in the appropriate box.NOTES1.  Certificates must not contain erasures  or words written over one another. Any alterations must be made by deleting the incorrect  particulars and adding any necessary corrections. Any such alteration must be initialled by the  person who completed the certificate and endorsed by the customs authorities of the issuing country  or territory. 2.  No spaces must be left between the items entered on the certificate and each item must be  preceded by an item number. A horizontal line must be drawn immediately below the last item. Any  unused space must be struck through in such a manner as to make any later additions impossible. 3. Goods must be described in accordance with commercial practice and with sufficient detail to  enable them to be identified.>END OF GRAPHIC>APPLICATION FOR A MOVEMENT CERTIFICATE>START OF  GRAPHIC>1.  Exporter (Name, full address, country)3.  Consignee (Name, full address, country)  (Optional)EUR.1  No A  000.000See notes overleaf before completing this form2.  Application for  a certificate to be used in preferential trade between.......... and.......... (Insert appropriate countries, groups of countries or territories)4.  Country, group of countries  or territory in which the products are considered as originating5. Country, group of countries or  territory of destination6.  Transport details (Optional)7.  Remarks8.  Item number; Makes and  numbers; Number and kind of packages  (¹); Description of goods9.  Grossweight (kg)or  othermeasure(litres, m³, etc.)10.  Invoices(Optional)(¹)  If goods are not packed, indicate number of articles or  state 'in bulk` as appropriate. DECLARATION BY THE EXPORTERI, the undersigned, exporter of the goods described overleaf, DECLARE  that the goods meet the conditions required for the issue of the attached certificate; SPECIFY as follows the circumstances which have enabled these goods to meet the above conditions: .......... .......... .......... .......... SUBMIT the following supporting documents (¹): .......... .......... .......... .......... UNDERTAKE  to submit, at the request of the appropriate authorities, any supporting evidence which  these authorities may require for the purpose of issuing the attached certificate, and undertake,  if required, to agree to any inspection of my accounts and to any check on the processes of  manufacture of the above goods, carried out by the said authorities; REQUEST the issue of the attached certificate for these goods. .......... (Place and date).......... (Signature)(¹)  For example: import documents, movement certificates, invoices, manufacturer's  declarations, etc., referring to the products used in manufacture or to the goods re-exported in  the same state.>END OF GRAPHIC> ANNEX IV FORM EUR.2 1.  Form EUR.2 shall be made out on the form of which a specimen  appears in this Annex. This form shall be printed in one or more of the languages in which the  Agreement is drawn up. Forms shall be made out in one of these 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 and in capital letters. 2. Each Form EUR.2 shall measure 210  ×  148 mm; a maximum 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 64 g/m². 3. The competent authorities of the Member States of the Community and of Poland 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. >START OF GRAPHIC>FORM  EUR.2  No1Form used in preferential tradebetween  (¹)  ..........  and   .............................  2Exporter (Name, full address, country)3Declaration by  exporterI, the undersigned, exporter of the goods described below, declare that the goods comply  with the requirements for the completion of this form and that the goods have obtained the status  of originating products within the provisions governing preferential trade shown in box 1. 4Consignee (Name, full address, country)5Place and date6Signature of exporter7Remarks  (²)8Country of origin (³)9Country of destination (4)10Gross weight (kg)11Marks; Numbers of  consignment; Description of goods12Authority in the exporting country (4) responsible for  verification of the declaration by the exporter(¹)  Insert the countries, groups of countries or  territories concerned. (²)  Refer to any verification already carried out by the appropriate authorities. (³)  The term 'country of origin` means country, group of countries or territory where the goods  are considered to be originating. (4)  The term 'country` means country, group of countries or territory of  destination.(RECTO)Before completing this form read carefully the instructions on the other side. 13Request for verification14Result of verificationThe verification of the declaration by the  exporter on the frontof this form is requested (*)Verification carried out shows that (¹)Othe  statements and particulars given in this form are accurateOthis form does not meet the  requirements as to accuracy and authenticity (see remarks appended).......... , (Place and date).......... Stamp19 .......... .......... , (Place and date).......... Stamp19 .......... .......... (Signature).......... (Signature)(¹)  Insert X in the appropriate box. (*)  Subsequent verifications 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 accuracy of the information  regarding the authenticity of the forms and the true origin of the goods in question.Instructions  for the completion of form EUR.21.  A form EUR.2 may be made out only for goods which in the  exporting country fulfil the conditions specified by the provisions governing the trade referred to  in box 1. These provisions must be studied carefully before the form is completed. 2. In the case of a consignment by parcel post the exporter attaches the form to the dispatch note.  In the case of a consignment by letter post he encloses the form in a package. The reference  'EUR.2` and the serial number of the form should be stated on the customs green label declaration  C1 or on the customs declaration C2/CP3, as appropriate. 3. These instructions do not exempt the exporter from complying with any other formalities required  by customs or postal regulations. 4. An exporter who uses this form is obliged to submit to the appropriate authorities any  supporting evidence which they may require and to agree to any inspection by them of his accounts  and of the processes of manufacture of the goods described in box 11 of this form. (VERSO)>END OF GRAPHIC> ANNEX V Specimen impression of the stamp mentioned in Article 15 (3) (b)>START OF  GRAPHIC>JHH30 mmHHjJHH30 mmHHj(¹)EUR.1(²)(¹)  Initials or coat of arms of the exporting  State. (²)  Such information as is necessary for the identification of the approved exporter.>END OF  GRAPHIC> ANNEX VI >TABLE> PROTOCOL 5 to the Europe Agreement ('the Agreement`) CHAPTER I Specific  provisions relating to trade between Spain and Poland Article 1 The provisions of the Agreement  relating to trade in Title III shall be amended as follows in order to take account of the measures  and undertakings listed in the Act of Accession of the Kingdom of Spain and the Portuguese Republic  to the European Communities (hereinafter called 'the Act of Accession`). Article 2 Under the Act of Accession Spain shall not grant to products originating in Poland more  favourable treatment than it provides for imports originating or in free circulation in other  Member States. Article 3 1.  Customs duties on imports applicable by the Kingdom of Spain to industrial products  originating in Poland and referred to in Article 9 of the Agreement and in Protocols 1 and 2 and to  the non-agricultural components of products included in Protocol 3 shall be abolished according to  the procedure and timetables set forth in this Article. 2.  Tariff dismantling shall start from the duties actually charged by the Kingdom of Spain in its  trade with third countries on 1 January 1985 in accordance with the following timetable: -  from the entry into force of the Agreement the difference between those duties and the duties  applied by the Community of Ten on that date shall be reduced to 10  %. - on 1 January 1993 duties shall be aligned on those applied by the Community of Ten. Article 4 1.  Duties applied by the Kingdom of Spain to agricultural products as defined in  Article 18 of the Agreement originating in Poland and listed in Annexes VIII and X of the Agreement  shall be progressively aligned with those applied by the Community of Ten in accordance with the  procedure and timetables set out in Articles 75 (2) and 75 (3) of the Act of Accession. 2.  Levies applied by the Kingdom of Spain to agricultural products referred to in Article 20 (2)  of the Agreement originating in Poland and listed in Annex VIII, and to the agricultural component  of products referred to in Protocol 3 originating in Poland, shall be the levies applied each year  by the Community of Ten adjusted by the accession compensatory amounts as set out in the Act of  Accession. Article 5 The implementation by Spain of the undertakings covered by Article 9 (4) of the  Agreement shall take place at the time set for the remaining Member States always provided that  Poland has been removed from the scope of Regulations (EEC) No 1765/82 and (EEC) No 3420/83 on  import arrangements for products originating in State-trading countries. Article 6 Quantitative restrictions may be applied to imports into Spain of products originating  in Poland: (a)  until 31 December 1992 in respect of the products listed in Annex A; (b) until 31 December 1995 in respect of the products listed in Annex B. Article 7 Application of the provisions of this Protocol shall be without prejudice to Council  Regulation (EEC) No 1911/91 of 26 June 1991 on the application of the provisions of Community law  to the Canary Islands or Council Decision 91/314/EEC of 26 June 1991 setting up a programme of  options specific to the remote and insular nature of the Canary Islands (Poseican). CHAPTER II Specific provisions relating to trade between Portugal and Poland Article 8 The  provisions of the Agreement relating to trade in Title III shall be amended as follows in order to  take account of the measures and undertakings listed in the Act of Accession. Article 9 Under the Act of Accession Portugal shall not grant Poland more favourable treatment  than is provided for imports originating in other Member States. Article 10 1.  The duties applicable by the Portuguese Republic to industrial products  originating in Poland and referred to in Article 9 of the Agreement and in Protocols 1 and 2 and to  the non-agricultural components of products included in Protocol 3 shall be phased out according to  the procedure and timetables set forth in this Article. 2.  In respect of industrial products other than those included in Annexes II and III to the  Agreement tariff dismantling shall take as its basic starting point the duties actually applied by  the Portuguese Republic in its trade with the Community of Ten on 1 January 1985: -  from the entry into force of the Agreement provided that this does not occur before 1 January  1992, duties shall be reduced to 15  % of the basic duty, - on 1 January 1993 duties shall be aligned on those applied by the Community of Ten. However, for products referred to in Annex XXXI of the Act of Accession tariff dismantling shall be  carried out according to the same timetable and start from the duties actually applied by the  Portuguese Republic in its trade with third countries on 1 January 1985. 3.  For products included in Annex II to the Agreement tariff dismantling shall start from the  duties actually charged by the Portuguese Republic in its trade with third countries on 1 January  1985 in accordance with the following timetable: -  from the entry into force of the Agreement the difference between those duties and the duties  applied by the Community of Ten on that date shall be reduced to 15  %, - on 1 January 1993 duties shall be aligned on those applied by the Community of Ten. 4.  For products included in Annex III of the Agreement, and within the limits set by the Community  tariff quotas referred to in Article 9 (3) of the Agreement, reductions in duties shall be carried  out in accordance with the procedure and timetables set out in paragraph 2 of this Article. Beyond the limits set by Community tariff quotas the rules laid down in paragraph 3 shall apply. Article 11 1.  The duties applied by the Portuguese Republic to agricultural products as defined  in Article 18 of the Agreement originating in Poland and listed in Annexes VIII and X of the  Agreement shall be progressively aligned with those applied by the Community of Ten in accordance  with the procedure and timetables set out below in this Article. 2.  For agricultural products other than those referred to in paragraph 3 the Portuguese Republic  shall reduce its tariffs from those actually applied by it in its trade with third countries on 1  January 1985. Each year the difference between those tariffs and those applied by the Community of  Ten shall be reduced in accordance with the following timetable: -  from the entry into force of the Agreement the difference shall be reduced to 36,3  % of the  original difference, - on 1 January 1993 the difference shall be reduced to 27,2  % of the original difference, - on 1 January 1994 the difference shall be reduced to 18,1  % of the original difference, - on 1 January 1995 the difference shall be reduced to 9  % of the original difference, - from 1 January 1996 the Portuguese Republic shall apply the same duties as the Community of Ten. 3.  The Portuguese Republic shall apply a duty to the agricultural products referred to in  Regulations (EEC) No 136/66, (EEC) No 804/68, (EEC) No 805/68, (EEC) No 1035/72, (EEC) No 2727/75,  (EEC) No 2759/75, (EEC) No 2771/75, (EEC) No 2777/75, (EEC) No 1418/76 and (EEC) No 822/87, which  reduces the difference between the duty actually applied on 31 December 1990 and the preferential  duty in accordance with the following timetable: -  from the entry into force of the Agreement the difference shall be reduced to 66,6  % of the  initial difference, - on 1 January 1993 the difference shall be reduced to 49,9  % of the initial difference, - on 1 January 1994 the difference shall be reduced to 33,2  % of the initial difference, - on 1 January 1995 the difference shall be reduced to 16,5  % of the initial difference. Portugal shall apply preferential rates in full from 1 January 1996. Article 12 The implementation by Portugal of the undertakings covered by Article 9 (4) of the  European Agreement shall take place at the time set for the remaining Member States always provided  that Poland has been removed from the scope of Regulations (EEC) No 1765/82 and (EEC) No 3420/83 on  import arrangements for products originating in State-trading countries. Article 13 Quantitative restrictions may be applied to imports into Portugal of products  originating in Poland: (a)  until 31 December 1992 in respect of the products listed in Annex C; (b) until 31 December 1995 in respect of the products in Annex D.  ANNEX A >TABLE> ANNEX B >TABLE> ANNEX C >TABLE> ANNEX D 0103  10  000103  91  100103  92  110103  92  190701  10  000701  90   100701  90  510701  90  590803  00  100803  00  900804  30  002204  21  102204  21  212204   21  232204  21  252204  21  292204  21  312204  21  332204  21  352204  29  102204  29   212204  29  232204  29  252204  29  292204  29  312204  29  332204  29  352204  29   39 PROTOCOL 6 on mutual assistance in customs matters Article 1 DefinitionsFor  the purposes of this Protocol: (a)  'customs legislation` shall mean provisions applicable in the territories of the Contracting  Parties governing the import, export, transit of goods and their placing under any other customs  procedure, including measures of prohibition, restriction and control adopted by the said Parties; (b) 'customs duties` shall mean all duties, taxes, fees or any other charges which are levied and  collected in the territories of the Contracting Parties, in application of customs legislation, but  not including fees and charges which are limited in amount to the approximate costs of services  rendered; (c) 'applicant authority` shall mean a competent administrative authority which has been appointed  by a Contracting Party for this purpose and which makes a request for assistance in customs  matters; (d) 'requested authority` shall mean a competent administrative authority which has been appointed  by a Contracting Party for this purpose and which receives a request for assistance in customs  matters; (e) 'contravention` shall mean any violation of the customs legislation as well as any attempted  violation of such legislation. Article 2 Scope1.  The Contracting Parties shall assist each other, in the manner and under the  conditions laid down in this Protocol, in ensuring that customs legislation is correctly applied,  in particular by the prevention, detection and investigation of contraventions of this  legislation. 2.  Assistance in customs matters, as provided for in this Protocol, applies to any administrative  authority of the Contracting Parties which is competent for the application of this Protocol. It  shall not prejudice the rules governing mutual assistance in criminal matters. Nor shall it cover  information obtained under powers exercised at the request of the judicial authority, unless those  authorities so agree. Article 3 Assistance on request1.  At the request of the applicant authority, the requested  authority shall furnish it with all relevant information to enable it to ensure that customs  legislation is correctly applied, including information regarding operations noted or planned which  contravene or would contravene such legislation. 2.  At the request of the applicant authority, the requested authority shall inform it whether  goods exported from the territory of one of the Contracting Parties have been properly imported  into the territory of the other Party, specifying, where appropriate, the customs procedure applied  to the goods. 3.  At the request of the applicant authority, the requested authority shall take the necessary  steps to ensure that a surveillance is kept on: (a)  natural or legal persons concerning whom there are reasonable grounds for believing that they  are contravening or have contravened customs legislation; (b) movement of goods notified as possibly giving rise to substantial contraventions of customs  legislation; (c) means of transport for which there are reasonable grounds for believing that they have been,  are or may be used in the contravening of customs legislation. Article 4 Spontaneous assistanceThe Contracting Parties shall within their competences provide  each other with assistance if they consider that to be necessary for the correct application of  customs legislation, particularly when they obtain information pertaining to: -  operations which have contravened, contravene or would contravene such legislation and which may  be of interest to other Contracting Parties; - new means or methods employed in realizing such operations; - goods known to be subject to substantial contravention of customs legislation on import, export,  transit or any other customs procedure. Article 5 Delivery/NotificationAt the request of the applicant authority, the requested  authority shall in accordance with its legislation take all necessary measures in order: -  to deliver all documents, and- to notify all decisionsfalling within the scope of this  Protocol to an addressee, residing or established in its territory. In such a case Article 6  (3)  is applicable. Article 6 Form and substance of requests for assistance1.  Requests pursuant to this Protocol  shall be made in writing. Documents necessary for the execution of such requests shall accompany  the request. When required because of the urgency of the situation, oral requests may be accepted,  but must be confirmed in writing immediately. 2.  Requests pursuant to paragraph 1 shall include the following information: (a)  the applicant authority making the request; (b) the measure requested; (c) the object of and the reason for the request; (d) the laws, rules, and other legal elements involved; (e) indications as exact and comprehensive as possible on the natural or legal persons being the  target of the investigations; (f) a summary of the relevant facts, except in cases provided for in Article 5. 3.  Requests shall be submitted in an official language of the requested authority or in a language  acceptable to such authority. 4.  If a request does not meet the formal requirements, its correction or completion may be  demanded; the ordering of precautionary measures may, however, take place. Article 7 Execution of requests1.  In order to comply with a request for assistance, the  requested authority or, when the latter cannot act on its own, the administrative department to  which the request has been addressed by this authority, shall proceed, within its competence and  available resources, as though it were acting on its own account or at the request of other  authorities of that same Contracting Party, by supplying information already possessed, by carrying  out appropriate enquiries or by arranging for them to be carried out. 2.  Requests for assistance will be executed in accordance with the laws, rules, and other legal  instruments of the requested Contracting Party. 3.  Duly authorized officials of a Contracting Party may, with the agreement of the other  Contracting Party involved and within the conditions laid down by the latter, obtain from the  offices of the requested authority or other authority for which the requested authority is  responsible, information relating to the contravention of customs legislation which the applicant  authority needs for the purposes of this Protocol. 4.  Officials of a Contracting Party may, with the agreement of the other Contracting Party, be  present at enquiries carried out in the latter's territory. Article 8 Form in which information is to be communicated1.  The requested authority shall  communicate results of enquiries to the applicant authority in the form of documents, certified  copies of documents, reports and the like. 2.  The documents provided for in paragraph 1 may be replaced by computerized information produced  in any form for the same purpose. Article 9 Exceptions to the obligation to provide assistance1.  The Contracting Parties may  refuse to give assistance as provided for in this Protocol, where to do so would: (a)  be likely to prejudice sovereignty, public policy (l'ordre publique), security or other  essential interests; or(b) involve currency or tax regulations other than regulations concerning  customs duties; or(c) violate an industrial, commercial or professional secret. 2.  Where the applicant authority asks for assistance which it would itself be unable to provide if  so asked, it shall draw attention to that fact in its request. It shall then be left to the  requested authority to decide how to respond to such a request. 3.  If assistance is withheld or denied, the decision and the reasons therefore must be notified to  the applicant authority without delay. Article 10 Obligation to observe confidentiality1.  Any information communicated in whatsoever  form pursuant to this Protocol shall be of a confidential nature. It shall be covered by the  obligation of official secrecy and shall enjoy the protection extended under the relevant laws  applicable in the Contracting Party which received it and the corresponding provisions applying to  the Community authorities. 2.  Nominative data shall not be transmitted whenever there are reasonable grounds to believe that  the transfer or the use made of the data transmitted would be contrary to the basic legal  principles of one of the Parties, and, in particular, if the person concerned would suffer undue  disadvantages. Upon request, the receiving Party shall inform the furnishing Party of the use made  of the information supplied and of the results achieved. 3.  Nominative data may only be transmitted to customs authorities and, in the case of need for  prosecution purposes, to public prosecution and judicial authorities. Other persons or authorities  may obtain such information only upon previous authorization by the furnishing authority. 4.  The furnishing Party shall verify the accuracy of the information to be transferred. Whenever  it appears that the information supplied was inaccurate or to be deleted, the receiving Party shall  be notified without delay. The latter shall be obliged to carry out the correction or deletion. 5.  Without prejudice to cases of prevailing public interest, the person concerned may obtain, upon  request, information on the data stores and the purpose of this storage. Article 11 Use of information1.  Information obtained shall be used solely for the purposes of  this Protocol and may be used within each Contracting Party for other purposes only with the prior  written consent of the administrative authority which furnished the information and shall be  subject to any restrictions laid down by that authority. These provisions are not applicable to  information concerning offences relating to narcotic drugs and psychotropic substances. Such  information may be communicated to other authorities directly involved in the combatting of illicit  drug traffic, within the limits of Article 2. 2.  Paragraph 1 shall not impede the use of information in any judicial or administrative  proceedings subsequently instituted for failure to comply with customs legislation. 3.  The Contracting Parties may, in their records of evidence, reports and testimonies and in  proceedings and charges brought before the courts, use as evidence information obtained and  documents consulted in accordance with the provisions of this Protocol. Article 12 Experts and witnessesAn official of a requested authority may be authorized to  appear, within the limitations of the authorization granted, as expert or witness in judicial or  administrative proceedings regarding the matters covered by this Protocol in the jurisdiction of  another Contracting Party, and produce such objects, documents or authenticated copies thereof, as  may be needed for the proceedings. The request for an appearance must indicate specifically on what  matter and by virtue of what title or qualification the official will be questioned. Article 13 Assistance expensesThe Contracting Parties shall waive all claims on each other for  the reimbursement of expenses incurred pursuant to this Protocol, except, as appropriate, for  expenses to experts and witnesses and to interpreters and translators who are not dependent upon  public services. Article 14 Implementation1.  The management of this Protocol shall be entrusted to the central  customs authorities of Poland on the one hand, and the competent services of the Commission and,  where appropriate, the customs authorities of the Member States on the other. They shall decide on  all practical measures and arrangements necessary for its application, taking into consideration  rules in the field of data protection. They may recommend to the competent bodies amendments which  they consider should be made to this Protocol. 2.  The Contracting Parties shall consult each other and subsequently keep each other informed of  the detailed rules of implementation which are adopted in accordance with the provisions of this  Article. Article 15 Complementarity1.  This Protocol shall complement and not impede application of any  agreements on mutual assistance which have been concluded or may be concluded between individual or  several Member States and Poland. Nor shall it preclude more extensive mutual assistance granted  under such agreements. 2.  Without prejudice to Article 11, these agreements shall not prejudice Community provisions  governing the communication between the competent services of the Commission and the customs  authorities of the Member States of any information obtained in customs matters which could be of  Community interest.