Notes concerning Protocol No 4 to the Europe Agreements
Date: 1999-03-31
Institutions: European Commission
Subjects: agreement (EU), protocol to an agreement, trade agreement

C  90/6

EN

Official  Journal  of  the  European  Communities

31.3.1999

NOTES  CONCERNING  PROTOCOL  No  4  TO  THE  EUROPE  AGREEMENTS

(1999/C  90/07)

Article  1  (f)  -  "Ex(cid:220)works  price’

The  ex(cid:220)works  of  a  product  shall  include:

imported  into  the  Czech  Republic;  lining,  made  of
man(cid:220)made  staple  fibre  (HS  5513)  is  originating  in
Hungary.

-(cid:217)the  value  of  all  supplied  materials  used  in  manu(cid:220)

facture,

incurred  by 

-(cid:217)all  costs  (material  costs  as  well  as  other  costs)
the  manufacturer.  For
effectively 
example, 
the  ex(cid:220)works  price  of  recorded  video
cassettes,  records,  discs,  media(cid:220)carrying  computer
software  and  other  such  products  comprising  an
element  of  intellectual  property  rights  shall  as  far  as
possible  include  all  costs  with  regard  to  the  use  of
intellectual  property  rights  for  the  manufacture  of  the
goods,  paid  for  by  the  manufacturer,  whether  or  not
the  holder  of  such  rights  has  his  seat  or  residence  in
the  country  of  production.

shall  be 

No  account 
taken  of  commercial  price
reductions  (e.g.  for  early  payment,  or  large  quantity
deliveries).

Article  3  and  4  -  Cumulation

In  general,  the  origin  of  the  final  product  will  be
determined  through  the 
"last  working  or  processing’
carried  out  provided  that  the  operations  carried  out  go
beyond  those  referred  to  in  Article  7.

If,  in  the  country  of  final  manufacture,  the  originating
materials  from  one  or  more  countries  are  not  subject  to
working  or  processing  going  beyond  minimal  operations,
the  origin  of  the  final  product  shall  be  allocated  to  the
country  contributing  the  highest  value.  For  this  purpose,
the  value  added  in  the  country  of  final  manufacture  is
compared  with  the  value  of  the  materials  originating  in
each  one  of  the  other  countries.

If  no  working  or  processing  is  carried  out  in  the  country
of  export,  the  materials  or  products  simply  retain  their
origin  if  they  are  exported  to  one  of  the  countries
concerned.

The  following  examples  explain  how  to  determine  origin
according  to  the  three  paragraphs  of  Articles  3  and  4:

EXAMPLES

1.(cid:217)Example 

through 
for  allocation  of  origin 
working  or  processing  carried  out  (paragraph  1)

the 

last

Fabrics  (HS  5112;  obtained  from  lambs’  wool  not
combed  or  carded)  originating  in  the  Community  are

In  the  Czech  Republic,  suits  (HS  6203)  are  made  up.

The  last  working  or  processing  is  carried  out  in  the
Czech  Republic;  the  working  or  processing  (in  this
suits)  goes  beyond  operations
case,  making(cid:220)up 
referred  to  in  Article  7.  Therefore,  the  suits  obtain
Czech  origin.

2. Example  for  allocation  of  origin  if  the  last  working  or
processing  does  not  go  beyond  minimal  operations;
recourse  has  to  be  taken  to  the  highest  value  of  the
materials  used  in  the  manufacture  (paragraph  2)

The  different  parts  of  an  ensemble,  originating  in  two
countries,  are  packed  in  Slovenia.  The  trousers  and  a
skirt,  originating  in  Poland,  have  a  value  of  EUR  180;
the  jacket,  originating  in  the  Community,  has  a  value
of  EUR  100.  The  minimal  operation  (packing)  carried
out  in  Slovenia  costs  EUR  2.  The  operator  uses  plastic
bags  from  Ukraine,  of  a  value  of  EUR  0,5.  The
ex(cid:220)works  price  of  the  final  product  is  EUR  330.

As  the  operation  in  Slovenia  is  a  minimal  one  the
value  added  there  has  to  be  compared  with  the
customs  values  of  the  other  materials  used  in  order  to
allocate  origin:

Value  added  in  Slovenia  (which  includes  EUR  2  for
the  operation  and  EUR  0,5  for  the  bag)  =  EUR  330
(ex(cid:220)works  price)  (minus)  EUR  280  (180  +  100)=
EUR  50  =  Slovenia  "added  value’.

The  Polish  value  (180)  is  higher  than  the  value  added
in  Slovenia  (50)  and  the  values  of  all  other  originating
materials  used  (100).  Therefore,  the  final  product  will
have  Polish  origin.

31.3.1999

EN

Official  Journal  of  the  European  Communities

C  90/7

3. Example 

exported  without
undergoing  further  working  or  processing  (paragraph  3)

for  products 

that  are 

(c) the  period  allowed  for  repayment  has  not  been
exceeded  and 
the
the  conditions 
national  law  of  the  country  concerned  governing
repayment  are  met.

laid  down 

in 

A  carpet,  originating  in  the  Community,  is  exported
to  Slovak  Republic  and  is,  without  undergoing  further
operations,  imported  into  Poland  after  two  years.  The
carpet  does  not  change  origin  and 
still  has
Community  origin  upon  importation  into  Poland.

Article  10  -  Origin  rule  for  sets

The  origin  rule  for  sets  applies  only  to  sets  within  the
meaning  of  General  Rule  3  for  the  interpretation  of  the
Harmonised  System.

According  to  this  provision  each  product  of  which  the
set  is  composed,  with  the  exception  of  products  the  value
of  which  does  not  exceed  15  per  cent  of  the  total  value
of  the  set,  must  fulfil  the  origin  criteria  for  the  heading
under  which  the  product  would  have  been  classified  if  it
in  a  set
were  a  separate  product  and  not 
regardless  of  the  heading  under  which  the  whole  set  is
classified  in  accordance  with  the  text  of  the  General  Rule
referred  to  above.

included 

Article  16  -  Documentary  evidence  for  used  goods

Evidences  of  origin  may  be  issued  also  for  used  or  any
other  goods  where,  because  of  a  considerable  time  lapse
between  the  date  of  production  or  importation  on  the
one  hand  and  the  date  of  exportation  on  the  other  hand,
the  usual  supporting  documents  are  no  longer  available,
provided  that:

(a)(cid:217)the  date  of  production  or  importation  of  the  goods
lies  beyond 
time  during  which,
according  to  the  respective  legislation  in  the  country
of  exportation,  records  must  be  kept  by  traders;

that  period  of 

(b) the  goods  can  be  deemed  to  be  originating  on  the
grounds  of  other  evidences,  like  declarations  of  the
producer  or  any  other  trader,  an  expert’s  opinion,  by
marks  on  the  goods  or  descriptions  of  them,  etc.;

(c) there  is  no  indication  that  the  goods  do  not  comply

with  the  requirements  of  the  origin  rules.

These  provisions  remain  applicable  even  if  the  15  per
cent  tolerance  is  used  for  that  product  which  under  the
text  of  the  General  Rule  referred  to  above  determines
the  classification  of  the  whole  set.

Article  16  (and  24)  -  Submission  of  proof  of  origin  in
case  of  electronic  transmission  of  the  import  declaration

Article  15  -  Drawback  in  cases  of  errors

Drawback  or  remission  of  duty  can  only  be  given  in  the
case  that  evidence  of  origin  has  been  wrongly  issued  or
made  out  if  the  following  three  conditions  have  been
met:

(a)(cid:217)the  wrongly  issued  or  made  out  evidence  of  origin  is
returned  to  the  authorities  in  the  country  of  export,
or,  as  an  alternative,  a  written  statement  is  made  by
the  authorities  in  the  importing  country  that  no  pref(cid:220)
erence  has  been  or  will  be  granted;

In  cases  where  import  declarations  are  transmitted  elec(cid:220)
tronically  to  the  customs  authorities  of  the  importing
State,  it  rests  with  these  authorities  to  decide,  within  the
framework  and  according  to  the  provisions  of  the
customs 
importing  State,
when  and  to  what  extent  the  documents  constituting
evidence  of  originating  status  shall  actually  be  submitted.

legislation  applicable 

in  the 

Article  17  -  Description  of  goods  on  movement
certificate  EUR.1

Cases  of  goods  originating  in  two  or  more  countries  or
territories

If  the  products  covered  by  the  movement  certificate
originate  in  more  than  one  country  or  territory:

(b) the  products  used  in  the  manufacture  would  have
been  entitled  to  drawback  or  remission  of  duties
under  the  provisions  in  force  if  an  evidence  of  origin
had  not  been  used  to  claim  preference;

-(cid:217)box  4  (country,  group  of  countries  or  territory  in
which  the  products  are  considered  as  originating)
should  bear  the  mention  "see  box  8’;  and,

C  90/8

EN

Official  Journal  of  the  European  Communities

31.3.1999

-(cid:217)box  8  (Item  number;  marks  and  numbers;  number
and  kind  of  package;  description  of  the  goods):  the
name  or  official  abbreviation  of  every  country(cid:216)(˛)
concerned  shall  be  indicated  for  each  item  in  this
box.

Cases  of  large  consignments

When  the  box,  on  the  movement  certificate  EUR.1,
provided  for  the  description  of  the  goods  is  insufficient
to  permit  specification  of  the  necessary  particulars  for
identifying  the  goods,  particularly  in  the  case  of  large
consignments,  the  exporter  may  specify  the  goods  to
which  the  certificate  relates  on  attached  invoices  of  the
goods 
commercial
necessary, 
documents  on  condition  that:

additional 

and, 

if 

(a)(cid:217)the  invoices  numbers  are  shown  in  Box  10  of  the

movement  certificate  EUR.1,

(b) the 

invoices 

additional
commercial  documents  are  firmly  attached  to  the
certificate  prior  to  presentation  to  customs,  and

and,  where 

relevant, 

(c) the  customs  authorities  have  stamped  the  invoice  and
officially

commercial 

documents, 

additional 
attaching  them  to  the  certificates.

Where  applicable,  the  names  or  official  abbreviations  of
the  countries  of  origin  as  outlined  in  the  previous  note
concerning  Box  8  shall  be  indicated  on  the  invoices  and
if  relevant,  any  additional  commercial  document.

(˛)(cid:217)The  ISO(cid:220)Alpha(cid:220)2  and  (cid:220)3  codes  for  each  one  of  the  countries

are  the  following:
-(cid:217)Andorra
-(cid:217)Bulgaria
-(cid:217)Switzerland
-(cid:217)Czech  Republic
-(cid:217)Estonia
-(cid:217)Hungary
-(cid:217)Iceland
-(cid:217)Lithuania
-(cid:217)Latvia
-(cid:217)Norway
-(cid:217)Poland
-(cid:217)Romania
-(cid:217)Slovenia
-(cid:217)Slovak  Republic
-(cid:217)San  Marino
-(cid:217)Turkey

AD
BG
CH
CZ
EE
HU
IS
LT
LV
NO
PL
RO
SI
SK
SM
TR

AND
BGR
CHE
CZE
EST
HUN
ISL
LTU
LVA
NOR
POL
ROM
SVN
SVK
SMR
TUR

No  ISO(cid:220)Alpha  code  exists  for  the  Community  but:  EEC,
EC,  CEE  or  CE  can  be  accepted.

Article  17  -  Goods  exported  by  a  customs  clearance
agent

A  customs  clearance  agent  may  be  allowed  to  act  as  the
authorised  representative  of  the  person  who  is  owner  of
the  goods  or  has  a  similar  right  of  disposal  over  them,
even  in  cases  where  the  person  is  not  situated  in  the
exporting  country,  as  long  as  the  agent  is  in  a  position  to
prove  the  originating  status  of  the  goods.

Article  18  -  Technical  reasons

A  movement  certificate  EUR.1  may  be  rejected  for
"technical  reasons’  because  it  was  not  made  out  in  the
prescribed  manner.  These  are  the  cases  which  may  give
rise  to  subsequent  presentation  of  a  retrospectively(cid:220)
endorsed  certificate  and 
include,  by  way  of
example,  the  following:

they 

-(cid:217)the  movement  certificate  EUR.1  has  been  made  out
on  a  form  other  than  the  prescribed  one  (e.g.  no
guilloche  background,  differs  significantly  from  the
in  size  or  colour,  no  serial  number,  not
model 
printed  in  one  of  the  officially(cid:220)prescribed  languages),

-(cid:217)one  of  the  mandatory  boxes  (e.g.  Box  4  on  the

EUR.1)  has  not  been  filled  in,

-(cid:217)the  movement  certificate  EUR.1  has  not  been

stamped  and  signed  (i.e.  in  Box  11),

-(cid:217)the  movement  certificate  EUR.1  is  endorsed  by  a

non(cid:220)authorised  authority,

-(cid:217)the  stamp  used  is  a  new  one  which  has  not  yet  been

notified,

-(cid:217)the  movement  certificate  EUR.1  presented  is  a  copy

or  photocopy  rather  than  the  original,

-(cid:217)the  entry  in  Box  2  or  5  refers  to  a  country  that  does
not  belong  to  the  Agreement  (e.g.  Israel  or  Cuba).

Action  to  be  taken

The  document 
"Document  not
should  be  marked 
accepted’,  stating  the  reason(s),  and  then  returned  to  the
importer  in  order  to  enable  him  to  get  a  new  document
issued  retrospectively.  The  customs  authorities,  however,
may  keep  a  photocopy  of  the  rejected  document  for  the

31.3.1999

EN

Official  Journal  of  the  European  Communities

C  90/9

purposes  of  post(cid:220)clearance  verification  or  if  they  have
grounds  for  suspecting  fraud.

Article  21  -  Practical  application  of  the  provisions
concerning  invoice  declaration

The  following  guidelines  shall  apply:

(a)(cid:217)the  wording  of  the  invoice  declaration  shall  be  in
conformity  with  the  wording  set  out  in  Annex  IV  to
the  Protocol.

(e) the  invoice  declaration  may  be  made  on  a  separate
sheet  of  the 
is
obviously  part  of  the  invoice.  A  complementary  form
may  not  be  used;

invoice  provided  that  the  sheet 

(f) an  invoice  declaration  made  out  on  a  label  which  is
subsequently  attached  to  the  invoice  is  acceptable
provided  there  is  no  doubt  that  the  label  has  been
affixed  by  the  exporter.  For  example,  the  exporter’s
stamp  or  signature  should  cover  both  the  label  and
the  invoice.

If  the  products  covered  by  the  invoice  declaration
originate  in  more  than  one  country  or  territory,  an
indication  of  the  names  or  official  abbreviations  of
all  the  countries  concerned(cid:216)(˛)  or  a  reference  to  a
specific  indication  in  the  invoice,  must  be  entered  in
the  wording  of  the  invoice  declaration.

In  the  invoice  or  equivalent,  the  name  or  official
abbreviation  of  every  country  shall  be  indicated  for
each  item  on  the  invoice;

(b) the 

indication  of  non(cid:220)originating  products  and
therefore  products  which  are  not  covered  by  the
invoice  declaration  should  not  be  made  on  the
declaration  itself.  However,  this  indication  should
appear  on  the  invoice  in  a  precise  way  so  as  to  avoid
any  misunderstandings;

(c) declarations  made  on  photocopied 

such  declarations  bear 

invoices  are
acceptable  provided 
the
signature  of  the  exporter  under  the  same  conditions
as  the  original.  Approved  exporters  who  are  auth(cid:220)
orised  not  to  sign 
invoice  declarations  are  not
required  to  sign  invoice  declarations  made  on  photo(cid:220)
copied  invoices;

(d) an  invoice  declaration  on  the  reverse  of  the  invoice  is

acceptable;

(˛)(cid:217)The  Iso(cid:220)Alpha(cid:220)2  and  (cid:220)3  codes  for  each  one  of  the  countries

are  the  following:
-(cid:217)Andorra
-(cid:217)Bulgaria
-(cid:217)Switzerland
-(cid:217)Czech  Republic
-(cid:217)Estonia
-(cid:217)Hungary
-(cid:217)Iceland
-(cid:217)Lithuania
-(cid:217)Latvia
-(cid:217)Norway
-(cid:217)Poland
-(cid:217)Romania
-(cid:217)Slovenia
-(cid:217)Slovak  Republic
-(cid:217)San  Marino
-(cid:217)Turkey

AD
BG
CH
CZ
EE
HU
IS
LT
LV
NO
PL
RO
SI
SK
SM
TR

AND
BGR
CHE
CZE
EST
HUN
ISL
LTU
LVA
NOR
POL
ROM
SVN
SVK
SMR
TUR

No  ISO(cid:220)Alpha  code  exists  for  the  Community  but:  EEC,
EC,  CEE  or  CE  can  be  accepted.

Article  21  -  Value  basis  for  the  issue  and  acceptance  of
invoice  declarations  made  out  by  any  exporter

The  ex(cid:220)works  price  may  be  used  as  the  value  basis  for
deciding  when  an  invoice  declaration  can  be  used  instead
of  a  movement  certificate  EUR.1  in  reference  to  the
value  limit  laid  down  in  Article  21(1)(b).  If  the  ex(cid:220)works
price  is  used  as  the  value  basis,  the  importing  country
shall  accept  invoice  declarations  made  out  by  reference
to  that.

In  cases  where  there  is  no  ex(cid:220)works  price  owing  to  the
fact  that  the  consignment  is  supplied  free  of  charge,  the
customs  value  established  by  the  authorities  of  the
country  of  importation  shall  be  considered  as  the  basis
for  the  value  limit.

Article  22  -  Approved  exporter

The  term  "exporter’  may  refer  to  persons  or  under(cid:220)
takings,  regardless  of  whether  they  are  producers  or
traders,  as 
long  as  they  comply  with  all  the  other
provisions  of  this  Protocol.  Customs  clearance  agents
may  not  be  granted  approved  exporter  status  within  the
meaning  of  this  Protocol.

The  status  of  approved  exporter  may  be  granted  only
after  an  exporter  has  submitted  a  written  application.
When  examining  this,  the  customs  authorities  should
give  particular  consideration  to  the  following  points:

-(cid:217)whether  the  exporter  exports  regularly:  here,  rather
than  focusing  on  a  given  number  of  consignments  or
a  particular  sum,  the  customs  authorities  should  look
into  how  regularly  the  operator  carries  out  such
operations,

-(cid:217)whether  the  exporter  is  at  all  times  in  a  position  to
supply  evidence  of  origin  for  the  goods  to  be
exported.  In 
to
consider  whether  the  exporter  knows  the  current
rules  of  origin  and 
in  possession  of  all  the
documents  proving  origin.  In  the  case  of  producers,
the  authorities  must  make  sure  that  the  undertaking’s

this  connection 

is  necessary 

is 

it 

C  90/10

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Official  Journal  of  the  European  Communities

31.3.1999

stock  accounts  allow  identification  of  the  origin  of
goods  and,  in  the  case  of  new  undertakings,  that  the
system  they  have  installed  will  permit  such  identifi(cid:220)
cation.  For  operators  who  are  traders  only,  exam(cid:220)
ination  should  focus  more  specifically  on  their  usual
trade  flows,

It  is  possible  that  each  instalment  is  made  up  only  of
originating  products.  Where  such  instalments  are  accom(cid:220)
panied  by  proofs  of  origin  those  separate  proofs  of
origin  shall  be  accepted  by  the  customs  authorities  of  the
importing  country  for  the  instalments  concerned,  instead
of  a  single  proof  of  origin 
issued  for  the  complete
product.

-(cid:217)whether,  in  the  light  of  his  past  exporting  record,  the
exporter  offers  sufficient  guarantees  concerning  the
originating  status  of  the  goods  and  the  ability  to  meet
all  resulting  obligations.

Once  an  authorisation  has  been  issued,  exporters  must:

-(cid:217)undertake 

to 

issue 

invoice  declarations  only  for
goods  for  which  they  hold  all  the  necessary  proof  or
accounting  elements  at  the  time  of  issue,

-(cid:217)assume  full  responsibility  for  the  way  the  autorisation
is  used,  particularly  for  incorrect  origin  statements  or
other  misuse  of  the  authorisation,

-(cid:217)assume  responsibility  for  ensuring  the  person  in  the
invoice
undertaking 
declarations  knows  and  understands  the  rules  of
origin,

completing 

responsible 

for 

-(cid:217)undertake  to  keep  all  documentary  proofs  of  origin
for  a  period  of  at  least  three  years  from  the  date  that
the  declaration  was  made,

-(cid:217)undertake  to  produce  proof  of  origin  to  the  customs
authorities  at  any  time,  and  allow  inspections  by
those  authorities  at  any  time.

Article  32  (cid:134)  Refusal  of  preferential  treatment  without
verification

This  covers  cases 
considered 
reasons:

inapplicable, 

in  which  the  proof  of  origin 

is
inter  alia,  for  the  following

-(cid:217)the  goods  to  which  the  movement  certificate  EUR.1
refers  are  not  eligible  for  preferential  treatment,

-(cid:217)the  goods  description  box  (Box  8  on  EUR.1)  is  not
those

to  goods  other 

in  or  refers 

than 

filled 
presented,

-(cid:217)the  proof  of  origin  has  been  issued  by  a  country
which  does  not  belong  to  the  preferential  system  even
if  the  goods  originate  in  a  country  belonging  to  the
system  (e.g.  EUR.1  issued  in  Israel  for  products  orig(cid:220)
inating  in  Poland),

-(cid:217)one  of  the  mandatory  boxes  on  the  movement
certificate  EUR.1  bears  traces  of  non(cid:220)authenticated
erasures  or  alternations  (e.g.  the  boxes  describing  the
goods  or  stating  the  number  of  packages,  the  country
of  destination  or  the  country  of  origin),

The  customs  authorities  must  carry  out  regular  controls
on  authorised  exporters.  These  controls  must  ensure  the
continued  compliance  of  the  use  of  the  authorisation  and
may  be  carried  out  at  intervals  determined,  if  possible,
on  the  basis  of  risk  analysis  criteria.

-(cid:217)the  time(cid:220)limit  on  the  movement  certificate  EUR.1  has
expired  for  reasons  other  than  those  covered  by  the
regulations  (e.g.  exceptional  circumstances),  except
where  the  goods  were  presented  before  expiry  of  the
time(cid:220)limit,

The  customs  authorities  must  notify  the  Commission  of
the  European  Communities  of  the  national  numbering
system  used  for  designating  authorised  exporters.  The
Commission  of  the  European  Communities  will  then  pass
on  the  information  to  the  customs  authorities  of  the
other  countries.

-(cid:217)the  proof  of  origin  is  produced  subsequently  for

goods  that  were  initially  imported  fraudulently,

-(cid:217)Box  4  on  the  movement  certificate  EUR.1  names  a
country  not  party  to  the  agreement  under  which
preferential  treatment  is  being  sought.

Article  25  -  Importation  by  instalments

Action  to  be  taken

An  importer  wishing  to  take  advantage  of  the  provisions
of  this  article  must  inform  the  exporter  before  the  first
instalment  is  exported  that  a  single  proof  of  origin  for
the  complete  product  is  required.

The  proof  of  origin  should  be  marked  "Inapplicable’  and
retained  by  the  customs  authorities  to  which  it  was
presented  in  order  to  prevent  any  further  attempt  to  use
it.

31.3.1999

EN

Official  Journal  of  the  European  Communities

C  90/11

Where  it  is  appropriate  to  do  so,  the  Customs  authorities
of  the  importing  country  shall  inform  the  Customs  auth(cid:220)
orities  of  the  country  of  exportation  about  the  refusal
without  delay.

Article  32  -  Time(cid:220)limits  for  the  verification  of  evidences
of  origin

No  country  shall  be  obliged  to  answer  a  request  for
subsequent  verification,  as  provided  for  in  Article  32,
received  more  than  three  years  after  the  date  of  issue  of
a  movement  certificate  EUR.1  or  the  date  of  making  out
an  invoice  declaration.

Article  32  -  Reasonable  doubt

-(cid:217)the  markings  on  the  goods  or  packaging  or  the  other
accompanying  documents  refer  to  an  origin  other
than  that  given  on  the  movement  certificate  EUR.1,

-(cid:217)the  particulars  entered  on  the  movement  certificate
EUR.1  show  that  there  has  been  insufficient  working
to  confer  origin,

-(cid:217)the  stamp  used  to  endorse  the  document  does  not

match  that  which  has  been  notified.

Action  to  be  taken

The  document  is  sent  to  the  issuing  authorities  for  post(cid:220)
clearance  verification,  with  a  statement  of  the  reasons  for
the  request  for  verification.  Pending  the  results  of  this
verification,  all  appropriate  steps  judged  necessary  by  the
customs  authorities  shall  be  taken  to  secure  payment  of
any  applicable  duties.

The  following  cases,  by  way  of  example,  come  into  this
category:

Annex  I  -  Introductory  note  6,  6.1

-(cid:217)the  document  has  not  been  signed  by  the  exporter
(except  for  declarations  on  the  basis  of  invoices  or
commercial  documents  drawn  up  by  approved
exporters  where  such  a  possibility  is  provided  for),

-(cid:217)the  movement  certificate  EUR.1  has  not  been  signed

or  dated  by  the  issuing  authority,

The  special  rule  for  textile  materials  excludes  linings  and
interlinings.  The  "pocketing  fabric’  is  a  special  woven
fabric  that  is  exclusively  used  for  the  production  of
pockets  and  can  therefore  not  be  considered  as  normal
lining  or  interlining.  The  special  rule  applies  therefore  to
"pocketing  fabric’  (for  trousers).  The  rule  applies  to
woven  fabrics  in  the  piece  as  well  as  to  finished  pockets
originating  in  third  countries.

C  90/12

EN

Official  Journal  of  the  European  Communities

31.3.1999

Expressions  used  in  the  different  languages

Articles  18(4)  and  19(2):

AD

BG

CZ

DE

DK

EE

ES

FI

FR

GB

GR

HU

IS

IT

LT

LV

NL

NO

PL

PT

RO

SE

SI

SK

TR

EM_S  A  POSTERIORI
IZDADENO A POSTERIORI

VYSTAVENO  DODATEC(cid:181) NE(cid:181)

NACHTR´GLICH  AUSGESTELLT

UDSTEDT  EFTERF˘LGENDE

TAGANTJ´RELE  V´LJAANTUD

EXPEDIDO  A  POSTERIORI

ANNETTU  J´LKIK´TEEN

D^LIVR^  A  POSTERIORI

ISSUED  RETROSPECTIVELY

EKDOQEN  EK  TVN  YSTERVN

KIADAVA  VISSZAMENˆLEGES  HAT@LLYAL

UTGEFID  EFTIR  @

RILASCIATO  A  POSTERIORI

IS(cid:181) DUOTAS  PO  EKSPORTAVIMO

IZDOTS  PEC  PREC(cid:181) U  EKSPORTA

AFGEGEVEN  A  POSTERIORI

UTSTEDT  SENERE

WYSTAWIONE  RETROSPEKTYWNIE

EMITIDO  A  POSTERIORI

EMIS  A  POSTERIORI

UTF´RDAT  I  EFTERHAND

IZDANO  NAKNADNO

VYSTAVEN^  DODATOC(cid:181) NE

SONRADAN  VERILMISTIR

DUPLICAT
DUBLIKAT

DUPLIK@T

DUPLIKAT

DUPLIKAT

DUBLIKAAT

DUPLICADO

KAKSOISKAPPALE

DUPLICATA

DUPLICATE

ANTIGRAFO

M@SODLAT

EFTIRRIT

DUPLICATO

DUBLIKATAS

DUBLIKATS

DUPLICAAT

DUPLIKAT

DUPLIKAT

SEGUNDA  VIA

DUPLICAT

DUPLIKAT

DVOJNIK

DUPLIK@T

IKINCI  NUSHADIR

Invoice  declaration  (Annex  IV)

Catalan  version  (AD)

L’exportador  dels  productes  inclosos  en  el  present  document  (autoritzaci(cid:246)  duanera  no  .(cid:216).(cid:216).)  de(cid:220)
clara  que,  llevat  s’indiqui  el  contrari,  aquests  productes  gaudeixen  d’un  origen  preferencial  .(cid:216).(cid:216).

Bulgarian  version  (BG)

Iznositelæt na produkte, pokriti ot nastoæˇiæ Dokument (mitniöesko razreœenie nomer …),
Deklarira,  osven  ako  ne  e  æsno  ukazano  protivnoto,  öe  tezi  irodukti  sa  ot  … 
preferencialen iroizhod.

Vy(cid:152) vozce  vy(cid:152) robk¿ uvedeny(cid:152) ch  v  tomto  dokumentu  (c(cid:148) (cid:242)slo  povolen(cid:242)  .(cid:216).(cid:216).)  prohlas(cid:148)uje,  z(cid:148) e  krome(cid:148)
z(cid:148) retelne(cid:148)   oznac(cid:148) eny(cid:152) ch,  maj(cid:242)  tyto  vy(cid:152) robky  preferenc(cid:148) n(cid:242)  p¿vod  v(cid:216).(cid:216).(cid:216).

Czech  version  (CZ)

German  version  (DE)

Der  Ausf(cid:190)hrer  (Erm…chtigter  Ausf(cid:190)hrer;  Bewilligungs(cid:220)Nr.  .(cid:216).(cid:216).),  der  Waren,  auf  die  sich  dieses
Handelspapier  bezieht,  erkl…rt,  da¤  diese  Waren,  soweit  nicht  anders  angegeben,  pr…ferenzbe(cid:220)
g(cid:190)nstigte  .(cid:216).(cid:216).  Ursprungswaren  sind.

31.3.1999

EN

Official  Journal  of  the  European  Communities

C  90/13

Danish  version  (DK)

Eksport(cid:192)ren  af  varer,  der  er  omfattet  af  n»rv»rende  dokument  (toldmyndighedernes  tilladelse
nr.  .(cid:216).(cid:216).),  erkl»rer,  at  varerne,  medmindre  andet  tydeligt  er  angivet,  har  pr»ferenceoprindelse  i
.(cid:216).(cid:216).

Estonian  version  (EE)

K…esoleva  dokumendiga  hølmatud  toodete  eksportija  (tolliameti  kinnitus  Nr.  .(cid:216).(cid:216).)  deklareerib,
et  need  tooted  on  .(cid:216).(cid:216).  soodusp…ritoluga,  v…lja  arvatud  juhul  kui  on  selgelt  n…idatud  teisiti.

Spanish  version  (ES)

El  exportador  de  los  productos  incluidos  en  el  presente  documento  (autorizaci(cid:246)n  aduanera
no  .(cid:216).(cid:216).)  declara  que,  salvo  indicaci(cid:246)n  en  sentido  contrario,  estos  productos  gozan  de  un  origen
preferencial  .(cid:216).(cid:216).

Finnish  version  (FI)

T…ss…  asiakirjassa  mainittujen  tuotteiden  viej…  (tullin  lupanumero  .(cid:216).(cid:216).)  ilmoittaa,  ett…  n…m…  tuot(cid:220)
teet  ovat,  ellei  toisin  ole  selv…sti  merkitty,  etuuskohteluun  oikeutettuja  .(cid:216).(cid:216).  alkuper…tuotteita.

L’exportateur  des  produits  couverts  par  le  pr~sent  document  (autorisation  douani(cid:127)re  no  .(cid:216).(cid:216).),
d~clare  que,  sauf  indication  claire  du  contraire,  ces  produits  ont  l’origine  pr~f~rentielle  .(cid:216).(cid:216).

French  version  (FR)

English  version  (GB)

The  exporter  of  the  products  covered  by  this  document  (customs  authorisation  No  .(cid:216).(cid:216).)  decla(cid:220)
res  that,  except  where  otherwise  clearly  indicated,  these  products  are  of  .(cid:216).(cid:216).  preferential  origin.

Greek  version  (GR)

O  ejagvg~aw  tvn  proı(cid:246)ntvn  poy  kal(cid:255)ptontai  ap(cid:246)  to  par(cid:246)n  ~ggrafo  (‘deia  telvne(cid:242)oy  ariq.  .(cid:216).(cid:216).)
dhl(cid:215)nei  (cid:246)ti,  ekt(cid:246)w  e‘n  dhl(cid:215)netai  saf(cid:215)w  ‘llvw,  ta  proı(cid:246)nta  ayt‘  e(cid:242)nai  protimhsiak(cid:254)w  katagvg(cid:254)w
.(cid:216).(cid:216).

Hungarian  version  (HU)

A  jelen  okm‘nyban  szereplo ‘ruk  exportore  (v‘mfelhatalmaz‘si  sz‘m:  .(cid:216).(cid:216).)  kijelentem,  hogy
elt~ro‰  jelz~s  hi‘ny‘ban  az  ‘ruk  kedvezm~nyes  .(cid:216).(cid:216).  sz‘rmaz‘sœak.

(cid:236)tflytjandi  framleidsluvara  sem  skjal  1etta  tekur  til  (leyfi  tollyfirvalda  nr.  .(cid:216).(cid:216).),  ly(cid:152) sir  pv(cid:242)  yfir  ad
v‰rurnar  s~u,  ef  annars  er  ekki  greinilega  getid,  af  .(cid:216).(cid:216).  (cid:220)fridindauppruna.

Icelandic  version  (IS)

Italian  version  (IT)

L’esportatore  delle  merci  contemplate  nel  presente  documento  (autorizzazione  doganale  n.  .(cid:216).(cid:216).)
dichiara  che,  salvo  indicazione  contraria,  le  merci  sono  di  origine  preferenziale  .(cid:216).(cid:216).

Lithuanian  version  (LT)

S(cid:181) iame  dokumente  is(cid:148)vardintu
.
"
kad,  jeigu  kitaip  nenurodyta,  tai  yra  .(cid:216).(cid:216).  preferencine

  prekiu
"

.
s  kilme

.
s  preke

s.

  eksportuotojas  (muitines  liudijimo  Nr  .(cid:216).(cid:216).)  deklaruoja,

C  90/14

EN

Official  Journal  of  the  European  Communities

31.3.1999

Latvian  version  (LV)

Eksportetajs  produktiem,  kuri  ietverti  s(cid:148)aja  dokumenta  (muitas  pilnvara  Nr.  .(cid:216).(cid:216).  deklare,  ka,
iznemot  tur,  kur  ir  citadi  skaidri  noteikts,  s(cid:148)iem  produktiem  ir  prieks(cid:148)rociibu  izcelsme  no  .(cid:216).(cid:216).

Dutch  version  (NL)

De  exporteur  van  de  goederen  waarop  dit  document  van  toepassing  is  (douanevergunning
nr.  .(cid:216).(cid:216).)  verklaart  dat,  behoudens  uitdrukkelijke  andersluidende  vermelding,  deze  goederen  van
preferentiæle  .(cid:216).(cid:216).  oorsprong  zijn.

Norwegian  version  (NO)

Eksport(cid:192)ren  av  produktene  omfattet  av  dette  dokument  (tollmyndighetenes  autorisasjonsnr.
.(cid:216).(cid:216).)  erkl»rer  at  disse  produktene,  unntatt  hvor  annet  er  tydelig  angitt,  har  .(cid:216).(cid:216).  preferanseopp(cid:220)
rinnelse.

Polish  version  (PL)

Eksporter  produkt(cid:246)w  objetych  tym  dokumentem  (upowazenienie  wladz  celnych  nr  .(cid:216).(cid:216).)  dekla(cid:220)
ruje,  ze  z  wyjatkiem  gdzie  jest  to  wyraznie  okreslone,  produkty  te  maja .(cid:216).(cid:216).  preferencyjne
pochodzenie.

Portuguese  version  (PT)

O  abaixo  assinado,  exportador  dos  productos  cobertos  pelo  presente  documento  (autoriza(cid:136)}o
aduaneira  n.o  .(cid:216).(cid:216).),  declara  que,  salvo  expressamente  indicado  em  contr‘rio,  estes  produtos  s}o
de  origem  preferencial  .(cid:216).(cid:216).

Romanian  version  (RO)

Exportatorul  produselor  ce  fac  obiectul  acestui  document  (autoriza2ia  vamal» nr.  .(cid:216).(cid:216).(cid:216))  declar»
c» ,  except|nd  cazul  (cid:244)n  care  (cid:244)n  mod  expres  este  indicat  altfel,  aceste  produse  sunt  de  origine
preferen2ial» .(cid:216).(cid:216).

Swedish  version  (SE)

Export‰ren  av  de  varor  som  omfattas  av  detta  dokument  (tullmyndighetens  tillst¿nd  nr  .(cid:216).(cid:216).)
f‰rs…krar  att  dessa  varor,  om  inte  annat  tydligt  markerats,  har  f‰rm¿nsber…ttigande 
.(cid:216).(cid:216).
ursprung.

Slovenian  version  (SI)

Izvoznik  blaga,  zajetega  s  tem  dokumentom  (pooblastilo  carinskih  organov  s(cid:148)t  .(cid:216).(cid:216).)  izjavlja,  da,
razen  c(cid:148) e  ni  drugac(cid:148) e  jasno  navedeno,  ima  to  blago  preferencialno  .(cid:216).(cid:216).  poreklo.

Slovak  version  (SK)

Vy(cid:152) vozca  vy(cid:152) robkov  uvedeny(cid:152) ch  v  tomto  dokumente  (c(cid:148) (cid:242)slo  povolenia  .(cid:216).(cid:216).)  vyhlasuje,  z(cid:148) e  okrem
zretel’ne  oznac(cid:148) eny(cid:152) ch,  majœ  tieto  vy(cid:152) robky  preferenc(cid:148) ny(cid:152)   płvod  v  .(cid:216).(cid:216).

Turkish  version  (TR)

Isbu  belge  (g(cid:190)mr(cid:190)k  onay  No:  .(cid:216).(cid:216).)  kapsamindaki  maddelerin  ihracat(cid:136)isi  aksi  a(cid:136)ik(cid:136)a  belirtilme(cid:220)
dik(cid:136)e,  bu  maddelerin  .(cid:216).(cid:216).  menseli  ve  tercihli  maddeler  oldugunu  beyan  eder.

31.3.1999

EN

Official  Journal  of  the  European  Communities

C  90/15

Explanatory  notes  for  Articles  18  and  32

AD

BG

CZ

DE

DK

EE

ES

FI

FR

GB

GR

HU

IS

IT

LT

LV

NL

NO

PL

PT

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DOCUMENT  REBUTJAT
DOKUMENTbT ME E PRIBT

DOKUMENT  NEAKCEPTOV@N

DOKUMENT  NICHT  ANGENOMMEN

AFVIST  DOKUMENT

DOKUMENTI  EI  AKTSEPTEERITUD

DOCUMENTO  RECHAZADO

ASIAKIRJA  HYL´TTY

DOCUMENT  REFUS^

DOCUMENT  NOT  ACCEPTED

APORRIPTETAI

NEM  ELFOGADOTT  OKM@NY

SKJALI  HAFNAD

DOCUMENTO  RESPINTO

DOKUMENTAS  NEPRIIMTAS

DOKUMENTS  NAV  AKCEPT^TS

DOCUMENT  GEWEIGERD

DOKUMENT  IKKE  AKSEPTERT

DOKUMENT  NIEZAAKCEPTOWANY

DOCUMENTO  RECUSADO

DOCUMENT  NEACCEPTAT

EJ  GODTAGET  DOKUMENT

DOKUMENT  NI  SPREJET

DOKUMENT  NEPRIJATY„

BELGE  KABUL  EDILMEMISTIR

INAPLICABLE
MEPRIDOHIM

NEPOUZ(cid:181) ITELNY„

NICHT  ANWENDBAR

UANVENDELIGT

AKTSEPTEERIMATA

INAPLICABLE

EI  VOIDA  K´YTT´´

INAPPLICABLE

INAPPLICABLE

MH  APODEKTO

ALKALMATLAN

"ONOTHFEFT

INAPPLICABILE

NETINKAMAS

NEDERIGS

NIET  VAN  TOEPASSING

UGYLDIG

NIESTOSOWANY

N]O  APLIC@VEL

INAPLICABIL

OANV´NDBART

NEUSTREZNO
NEPOUZ(cid:181) ITEvLNY„

GE(cid:137)ERSIZDIR