Communication from the Commission to the Council and the European Parliament setting out conditions, in the context of preferential tariff arrangements, for informing economic operators and Member State administrations of cases of reasonable doubt as to the origin of goods
Date: 2000-09-08
Institutions: European Commission
Subjects: customs fraud, information, member country, originating product, tariff preference

C 348/4

EN

Official Journal of the European Communities

5.12.2000

NOTE:

(cid:151) Any information concerning the availability of the standards can be obtained either from the European
standardisation organisations or from the national standardisation bodies (1) of which the list
is
annexed to Directive 98/34/EC (2) of the European Parliament and Council amended by Directive
98/48/EC (3).

(cid:151) Publication of the references in the Official Journal of the European Communities does not imply that the

standards are available in all the Community languages.

(cid:151) Further harmonised standards for pressure equipment have been published in previous editions of the
Official Journal of the European Communities (4). A complete updated list can be found on the Europa-
server in the Internet at:

http://europa.eu.int/comm/enterprise/newapproach/standardization/harmstds/reflist/equippre.html

(1) http//www.cenorm.be/aboutcen/whatis/membership/members.htm.
(2) OJ L 204, 21.7.1998, p. 37.
(3) OJ L 217, 5.8.1998, p. 18.
(4) OJ C 227, 10.8.1999, p. 14.

Communication from the Commission to the Council and the European Parliament setting out
conditions, in the context of preferential tariff arrangements, for informing economic operators
and Member State administrations of cases of reasonable doubt as to the origin of goods

(2000/C 348/03)

(Text with EEA relevance)

1. INTRODUCTION

In its communication COM(1997) 402 of 23 July 1997 the
Commission set out an action plan for changing the way in
which preferential tariff arrangements are administered.

Among the measures proposed (second subparagraph of
paragraph 9(3)(2)) was the more systematic use of an early
warning system for importers in cases of reasonable doubt as
to the origin of goods covered by such arrangements. Basically,
the Commission will
inform economic operators when such
cases come to its attention.

The information will be published in such a way that operators
and Member States’ customs administrations can take the
necessary action (cid:151) the former
to safeguard their own
economic interests; the latter to protect the financial interests
of the Community.

In publishing the information, the Commission will bear in
mind the need not to interfere with any ongoing enquiries,
whether at national or Community level, in connection with
preferential arrangements.

Note that
just because there has been no notification of
reasonable doubt concerning a particular country or product
this does not necessarily mean that there is no problem. In
particular, this is without prejudice to specific measures such as
import guarantees, which may be required from time to time
in individual cases. Operators must therefore continue at all
times to be extremely vigilant in operating the arrangements,
especially when it comes to preferential certificates of origin.

2. CASES WHERE INFORMATION FROM THE COMMISSION IS

NEEDED

The main circumstances liable to give rise to reasonable doubt
as to origin are as follows (non-exhaustive list) (1):

(1) Where the explanatory notes

to Protocol 4 of

the Europe
Agreements (OJ C 90, 31.3.1999, p. 6) refer to (cid:145)reasonable doubt(cid:146),
this concerns only individual cases where, mainly for reasons of
form, doubt may occasionally arise as to the goods’ real origin.
Similarly, measures to suspend tariff preferences that are taken by
the Commission under provisions applying to certain autonomous
arrangements (Generalised System of Preferences, arrangements for
imports originating in Albania, or for those originating in Bosnia
and Herzegovina and Croatia, Council Regulations
(EC) Nos
2820/98 of 21 December 1998, 1763/1999 of 29 July 1999,
6/2000 of 17 December 1999) concern cases beyond (cid:145)reasonable
doubt(cid:146): there is actual evidence of false declarations of origin.

5.12.2000

EN

Official Journal of the European Communities

C 348/5

(cid:151) a lack of

initial administrative cooperation (failure to
provide names and addresses of customs or government
authorities responsible for issuing and checking certificates
of origin, or specimens of stamps used to authenticate the
certificates),

(cid:151) a lack, or inadequate quality, of administrative cooperation

in checking certificates of origin,

(cid:151) general economic information that casts doubt on whether
a particular product or country is capable of satisfying the
origin criteria (e.g. lack of a fabric industry in a country
exporting large quantities of clothing, or of a fishing fleet
where there are large exports of fish products (cid:151) unless
cumulation of origin is possible),

(cid:151) administrative

preferential
arrangements in beneficiary countries found to be inad-
equate,

for managing

structures

(cid:151) goods

systematically

imported from several different
sources in countries other than that entitled to the pref-
erences,

(cid:151) a rapid increase, without

satisfactory explanation,

in
imports of sensitive goods covered by several
indicators
of a risk of fraud at the same time (e.g. shoes exported
from a region where among neighbouring countries, some
but not all are subject
to anti-dumping duties, enjoy
liberalised trade or qualify for tariff preferences),

(cid:151) findings of fraud, particularly as a result of enquiries in

third countries entitled to tariff preferences.

3. FORM AND CONTENT OF THE INFORMATION

The Commission will publish in the Official
the
European Communities (C series) a notice to importers explaining
that there is reasonable doubt as to imports of all or some
products originating in a particular country covered by prefer-
ential tariff arrangements.

Journal of

In parallel, this information will be passed on, according to the
to the competent Member State
appropriate procedures,
administrations and to the authorities of
the beneficiary
country concerned.

4. ACTION FOLLOWING PUBLICATION

4.1. Once a notice to importers has been published, all docu-
mentary evidence of the origin of the goods in question
shall be sent to the issuing authorities in the country
benefiting from the preference for post-clearance verifi-
cation, with a statement of the reasons for the request
for verification. Pending the results of this verification,
judged necessary by each
all precautionary measures
Member State’s customs authorities shall be taken to
secure payment of any applicable duties. These measures
laid down in the
shall comply with the procedures
agreement or
arrangements
concerned.

autonomous preferential

4.2. The results of

the post-clearance verification shall be
examined in the appropriate Community-level
forum
(Council groups, Customs Code Committee, or any other
committee).

Depending on the conclusions reached, the Commission
shall decide that the reasonable doubt:

(cid:151) no longer exists, in which case it shall publish a notice
to importers to that effect in the Official Journal of the
European Communities (C series) annulling the earlier
notice,

or

(cid:151) remains, in which case it shall refer the matter to the
Customs Cooperation Committee established by the
concerned, or
agreement
appropriate
in the case of autonomous preferential
committee;
arrangements,
the Council
shall propose
withdraw, in full or in part, the tariff preferences in
question.

any other

that

it