Proposal for a Council Decision on a Community position within the EC-Turkey Customs Co-operation Committee on the adoption of a Decision laying down detailed rules for the application of Decision No 1/95 of the EC-Turkey Association Council
Date: 2006-06-01
Institutions: European Commission
Subjects: Türkiye, carriage of goods, customs cooperation, customs regulations, movement certificate, outward processing

COMMISSION OF THE EUROPEAN COMMUNITIES 

Brussels, 1.6.2006 
COM(2006) 259 final 

2006/0092 (ACC) 

Proposal for a 

COUNCIL DECISION 

on a Community position within the EC-Turkey Customs Co-operation Committee on 
the adoption of a Decision laying down detailed rules for the application of Decision 
No 1/95 of the EC-Turkey Association Council 

(presented by the Commission) 

EN 

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EXPLANATORY MEMORANDUM 

1) 

Context of the proposal 

•  Grounds for and objectives of the proposal 

Decision No 1/2001 of the EC-Turkey Customs Co-operation Committee of 28 March 2001, 
lays  down  detailed  rules  for  the  application  of  Decision  No  1/95  of  the  EC-Turkey 
Association Council. The Decision has to be amended to take account of enlargement and of 
recent  developments  in  the  Community  Customs  legislation.  It  has  also  to  be  amended  to 
enable the acceptance by Turkey of A.TR movement certificates issued in the Community on 
the basis of single authorisations of approved exporters issued in a Member State other that 
those of actual export of the goods. 

Decision  No  1/1999  of  the  EC-Turkey  Customs  Co-operation  Committee  of  28 May 1999 
lays down procedures to facilitate the issue of movement certificates EUR.1 and the making 
out  of  invoice  declarations  under  the  provisions  governing  preferential  trade  between  the 
European  Union,  Turkey  and  certain  European  countries.  Decision  No  1/2000  of  the  EC-
Turkey  Customs  Co-operation  Committee  of  25  July  2000,  on  the  acceptance,  as  proof  of 
Community or Turkish origin, of movement certificates EUR.1 or invoice declarations issued 
by certain countries that have signed a preferential agreement with the Community or Turkey. 
Both Decisions ensure, for the products covered by the customs union, the necessary linkage 
between the free circulation within the customs union and the preferential relations of its two 
parts with their common trade partners. It is therefore appropriate to incorporate in the current 
Decision  the  provisions  currently  laid  down  in  Decisions  No  1/1999  and  No  1/2000  and  to 
repeal them. 

•  General context 

At  the  35th  meeting  of  the  EC-Turkey  Customs  Co-operation  Committee  in  Brussels  on  20 
January 2006, the Commission and the Turkish side agreed on the text of a draft Decision of 
the  EC-Turkey  Customs  Co-operation  Committee,  laying  down  detailed  rules  for  the 
application of Decision No 1/95 of the EC-Turkey Association Council. 

At the Palermo Conference  in March 2002, the Euromed Trade Ministers had agreed to the 
extension  of  the  pan-European  system  of  cumulation  of  origin  to  all  the  Mediterranean 
partners.  Following  this  extension,  the  necessary  reference  to  proofs  of  origin  EUR-MED 
should be introduced in the provisions subject to this proposal. 

Further  to  the  outcome  of  the  EC  –  Faroe  Islands/Denmark  Joint  Committee  of  the  28 
November  2003,  it  has  been  agreed  to  also  include  the  Faroe  Islands  in  the  system  of  pan-
Euro-Mediterranean cumulation of origin. 

This  new  Decision  of  the  EC-Turkey  Customs  Co-operation  Committee  ('Bridging-
Legislation') will incorporate the provisions on supplier's declaration, currently laid down in 
Decision 1/1999 of the EC-Turkey Customs Co-operation Committee of 28 May 1999 (OJ L 
204  of  4.8.1999,  p.  43)  and  adapt  them  for  the  purpose  of  pan-Euro-Mediterranean 
cumulation. 

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•  Existing provisions in the area of the proposal 

Decision No 1/2001 of the EC-Turkey Customs Co-operation Committee of 28 March 2001, 
lays  down  detailed  rules  for  the  application  of  Decision  No  1/95  of  the  EC-Turkey 
Association Council. 

Decision  No  1/1999  of  the  EC-Turkey  Customs  Co-operation  Committee  of  28 May 1999 
lays down procedures to facilitate the issue of movement certificates EUR.1 and the making 
out  of  invoice  declarations  under  the  provisions  governing  preferential  trade  between  the 
European Union, Turkey and certain European countries. 

Decision No 1/2000 of the EC-Turkey Customs Co-operation Committee of 25 July 2000, on 
the acceptance, as proof of Community or Turkish origin, of movement certificates EUR.1 or 
invoice declarations issued by certain countries that have signed a preferential agreement with 
the Community or Turkey. 

The provisions of the origin Protocols to these preferential agreements, allowing the extension 
of the system of the pan-European cumulation of origin to the Faroe Islands and to countries – 
other  than  Turkey  -  which  are  participants  to  the  Euro-Mediterranean  partnership,  based  on 
the Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 and 28 
November 1995 

•  Consistency with the other policies and objectives of the Union 

The proposal aims on implementing the final phase of the EC-Turkey Customs Union, as well 
as the preferential trade relations between the Community and Turkey and its partners in the 
system of pan-Euro-Mediterranean cumulation of origin 

2) 

Consultation of interested parties and impact assessment 

•  Consultation of interested parties 

None 

None 

•  Collection and use of expertise 

•  Impact assessment 

The amendment proposed is a legal instrument necessary to facilitate the implementation of 
the detailed rules for the application of Decision 1/95, taking into consideration the system of 
pan-Euro-Mediterranean cumulation of origin. 

3) 

Legal elements of the proposal 

•  Summary of the proposed action 

The attached proposal aims at the adoption by the Council of a Community position on a new 
Decision of the EC-Turkey Customs Co-operation Committee, providing detailed rules for the 
application of the Customs Union Decision No 1/95 of the EC-Turkey Association Council. 

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These  rules  are  currently  laid  down  in  Decision  No  1/2001  of  the  EC-Turkey  Customs  Co-
operation Committee, amended by Decision No 1/2003. 

The new 'Bridging Legislation' will: 

–  take account of enlargement, in particular regarding endorsement of documents in 
new  Community  languages  and  of  recent  developments  in  the  Community 
Customs legislation, in particular regarding the outward processing procedure; 

–  enable  the  acceptance  by  Turkey  of  A.TR  movement  certificates  issued  in  the 
Community on the basis of single authorisations of approved exporters issued in a 
Member State other that those of actual export of the goods; 

–  incorporate  and  amend  the  provisions  currently  laid  down  in  two  separate 
Decisions  of  the  EC-Turkey  Customs  Co-operation  Committee1,  in  order  to 
facilitate  a  joint  application  of  the  customs  union  and  of  the  preferential  trade 
arrangements  between  the  Community  or  Turkey  and  the  countries  applying  the 
system of 'pan Euro-Mediterranean' cumulation of origin 

In order to facilitate the implementation of the detailed rules for the application of Decision 
1/95, it is appropriate to replace Decision No 1/2001 by a new Decision 

•  Legal basis 

Article 133 EC. 

Decision  No 1/95  of  the  EC-Turkey  Association  Council  of  22 December 1995  on 
implementing the final phase of the Customs Union and in particular Articles 3(6), 13(3), 16 
and 28(3) thereof 

•  Subsidiarity principle 

Not relevant. Community exclusive competence. 

•  Proportionality principle 

The  measure  proposed  is  necessary  and  adequate  for  the  proper  implementation  of  the 
Customs  Union  between  the  EU  and  Turkey  as  well  as  of  the  pan-Euro-Mediterranean 
cumulation. 

1 

Decision No 1/1999 of the EC-Turkey Customs Co-operation Committee of 28 May 1999, laying down 
procedures  to  facilitate  the  issue  of  movement  certificates  EUR.1  and  the  making  out  of  invoice 
declarations under the provisions governing preferential trade between the European Union, Turkey and 
certain  European  countries  and  Decision  No  1/2000  of  the  EC-Turkey  Customs  Co-operation 
Committee of 25 July 2000, on the acceptance, as proof of Community or Turkish origin, of movement 
certificates  EUR.1  or  invoice  declarations  issued  by  certain  countries  that  have  signed  a  preferential 
agreement with the Community or Turkey. 

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•  Choice of instruments 

Decision  No  1/95  of  the  EC-Turkey  Association  Council  of  22  December  1995  on 
implementing the final phase of the Customs Union shall be implemented through Decisions 
of the EC-Turkey Customs-Co-operation Committee 

4) 

Budgetary implication 

No implication 

5) 

Additional information 

•  Simulation, pilot phase and transitory period 

Not relevant 

•  Recasting 

Not relevant. 

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2006/0092 (ACC) 

Proposal for a 

COUNCIL DECISION 

on a Community position within the EC-Turkey Customs Co-operation Committee on 
the adoption of a Decision laying down detailed rules for the application of Decision No 
1/95 of the EC-Turkey Association Council 

(Text with EEA relevance) 

THE COUNCIL OF THE EUROPEAN UNION, 

Having regard to the Treaty establishing the European Community, and in particular Article 
133 in conjunction with Article 300(2), second subparagraph thereof, 

Having regard to the proposal from the Commission, 

Whereas: 

(1) 

(2) 

(3) 

(4) 

2 

3 

The Customs Co-operation Committee in order to lay down the appropriate measures 
necessary to implement the provisions of the Customs Union referred to in Articles 3, 
13 and 28 of Decision 1/95 adopted Decision No 1/2001, laying down detailed rules 
for the application of Decision No 1/95 of the EC-Turkey Association Council2. 

It was recognised the need to amend Decision No 1/2001 in order to harmonise these 
rules with recent amendments to Commission Regulation (EEC) No 2454/93 of 2 July 
1993 laying down provisions for the implementation of Council Regulation (EEC) No 
2913/92  establishing  the  Community  Customs  Code3,  regarding  in  particular  the 
possible  refusal  of  a  calculation  of  the  partial  relief  of  duties  under  the  outward 
processing procedure, based on the value-added method. A new provision should also 
be inserted in the Decision, allowing the customs authorities of the Member States to 
issue Community 'single authorisations' for approved exporters and providing for the 
acceptance by Turkey of A.TR movement certificates established on the basis of such 
authorisations. 

There  is  furthermore  a  need  to  insert  the  text  of  various  endorsements  in  the  new 
Community languages resulting from the enlargement of the European Union. 

Decision No 1/1999  of  the EC-Turkey Customs  Co-operation  Committee of  28 May 
1999,  on  procedures  to  facilitate  the  issue  of  movement  certificates  EUR.1  and  the 

OJ  L  98,  7.4.2001,  p.  31,  last  amended  by  Decision  No  1/2003  of  30  January  2003,  OJ  L  28  of 
4.2.2003, p. 51. 
OJ  L  253,  11.10.1993,  p.  1,  last  amended  by  Commission  Regulation  (EC)  No  402/2006  of  8  March 
2006 (OJ L 070, 09.03.2006, p. 35) 

EN 

6 

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making  out  of  invoice  declarations  under  the  provisions  governing  preferential  trade 
between  the  European  Union,  Turkey  and  certain  European  countries4,  aims  at 
facilitating the issue of such preferential proofs of origin by either the Community or 
Turkey  in  the  context  of  the  preferential  trade  agreements  they  have  both  concluded 
with certain countries and which provide between them for a system of cumulation of 
origin,  based  on  identical  rules  of  origin  and  a  prohibition  of  any  drawback  of  or 
suspension  from  customs  duties  on  the  goods  concerned.  The  Decision  provides  for 
the  use  by  Community  and  Turkish  exporters  of  supplier's  declarations,  stating  the 
Community  or  Turkish  originating  status,  according  to  the  said  rules,  of  the  goods 
received  from  suppliers  in  the  other  part  of  the  Customs  Union  and  for  the  related 
methods of administrative co-operation. 

Decision  No  1/2000  of  the  EC-Turkey  Customs  Co-operation  Committee  of  25  July 
2000,  on  the  acceptance,  as  proof  of  Community  or  Turkish  origin,  of  movement 
certificates EUR.1 or invoice declarations issued by certain countries that have signed 
a preferential agreement with the Community or Turkey5, aims at ensuring that goods 
covered by the Customs Union can benefit from the provisions on free circulation laid 
down in the basic Decision, also when they are imported into one part of the customs 
union  accompanied  by  a  proof  of  origin  issued  in  a  country  with  which  both  the 
Community  and  Turkey  have  concluded  preferential  trade  agreements,  providing 
between them for a system of cumulation of origin, based on identical rules of origin 
and  a  prohibition  of  any  drawback  or  suspension  from  customs  duties  on  the  goods 
concerned. 

Both Decisions have been adopted to facilitate a joint application of the customs union 
and  of  the  preferential  trade  arrangements  between  the  Community  or  Turkey  and 
certain  countries.  Subject  to  the  necessary adaptations  to  bring  them  in  line  with  the 
Community  'acquis',  it  is  appropriate  incorporating  in  this  Decision  the  provisions 
currently laid down in Decisions No 1/1999 and No 1/2000 and to repeal them. 

Following the extension of the system of the pan-European cumulation of origin to the 
other countries which are participants to the Euro-Mediterranean partnership, based on 
the Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 
and 28 November 1995, the necessary reference to proofs of origin EUR-MED should 
be introduced. 

In  order  to  facilitate  the  implementation  of  the  detailed  rules  for  the  application  of 
Decision 1/95, it is appropriate to replace Decision No 1/2001 by a new Decision.  

The  text  of  the  new  Decision,  incorporating  the  necessary  amendments,  has  been 
agreed  with  the  Turkish  side  at  the  occasion  of  the  35th  meeting  of  the  EC-Turkey 
Customs Co-operation Committee, which took place on 20 January 2006. 

(5) 

(6) 

(7) 

(8) 

(9) 

4 
5 

OJ L 204, 4.8.1999, p. 43. 
OJ L 211, 22.8.2000, p. 16. 

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HAS DECIDED AS FOLLOWS:  

Sole Article  

The position to be adopted by the Community within the Customs Co-operation Committee 
established  by  virtue  of  the  Agreement  of  12  September  1963  (establishing  an  Association 
between the European Economic Community and Turkey) on the adoption of a Decision of 
the  EC-Turkey  Customs  Co-operation  Committee  laying  down  detailed  rules  for  the 
application of Decision No 1/95 of the EC-Turkey Association Council, on implementing the 
final phase of the EC-Turkey Customs Union, is that defined in the attached draft Decision of 
the Customs Co-operation Committee.  

Done at Brussels,  

For the Council 
The President 

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ANNEX 

Draft 

Decision No°1/2006 of the EC-Turkey Customs Co-operation Committee 

laying down detailed rules for the application of Decision 1/95 of the EC-Turkey 
Association Council 

THE CUSTOMS COOPERATION COMMITTEE, 

Having regard to the Agreement of 12 September 1963 establishing an Association between 
the European Economic Community and Turkey, 

regard 

the  EC-Turkey  Association  Council  of 
Having 
22 December 1995 on implementing the final phase of the Customs Union 1 and in particular 
Articles 3(6), 13(3) and 28(3) thereof, 

to  Decision  No 1/95  of 

Whereas: 

(1) 

(2) 

(3) 

(4) 

1 
2 

3 

The  Customs  Co-operation  Committee  shall  lay  down  the  appropriate  measures 
necessary to implement the provisions of the Customs Union referred to in Articles 3, 
13 and 28 of Decision 1/95. It has adopted for this purpose Decision No 1/2001, laying 
down  detailed  rules  for  the  application  of  Decision  No  1/95  of  the  EC-Turkey 
Association Council2. 

There is a need to amend Decision No 1/2001 in order to harmonise these rules with 
recent  amendments  to  Commission  Regulation  (EEC)  No  2454/93  of  2  July  1993 
laying  down  provisions  for  the  implementation  of  Council  Regulation  (EEC)  No 
2913/92  establishing  the  Community  Customs  Code3,  regarding  in  particular  the 
possible  refusal  of  a  calculation  of  the  partial  relief  of  duties  under  the  outward 
processing procedure, based on the value-added method. A new provision shall also be 
inserted  in  the  Decision,  allowing  the  customs  authorities  of  the  Member  States  to 
issue Community 'single authorisations' for approved exporters and providing for the 
acceptance by Turkey of A.TR movement certificates established on the basis of such 
authorisations. 

There  is  furthermore  a  need  to  insert  the  text  of  various  endorsements  in  the  new 
Community languages resulting from the enlargement of the European Union. 

Decision  No  1/1999  of  the  EC-Turkey  Customs  Co-operation  Committee  of 
28 May 1999,  on  procedures  to  facilitate  the  issue  of  movement  certificates  EUR.1 
and the making out of invoice declarations under the provisions governing preferential 

OJ L 35, 13.February.1996, p. 1. 
OJ  L  98,  7  April  2001,  p.  31,  last  amended  by  Decision  No  1/2003  of  30  January  2003,  OJ  L  28, 
4.2.2003, p. 51. 
OJ L 253, 11.10.1993, p. 1, last amended by Commission Regulation (EC) No 402/2006 of 08.03.2006 
(OJ 070 of 09.03.2006 p. 35). 

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trade  between  the  European  Union,  Turkey  and  certain  European  countries4,  aims  at 
facilitating the issue of such preferential proofs of origin by either the Community or 
Turkey  in  the  context  of  the  preferential  trade  agreements  they  have  both  concluded 
with certain countries and which provide between them for a system of cumulation of 
origin,  based  on  identical  rules  of  origin  and  a  prohibition  of  any  drawback  or 
suspension  from  customs  duties  on  the  goods  concerned.  The  Decision  provides  for 
the  use  by  Community  and  Turkish  exporters  of  supplier's  declarations,  stating  the 
Community  or  Turkish  originating  status,  according  to  the  said  rules,  of  the  goods 
received  from  suppliers  in  the  other  part  of  the  Customs  Union  and  for  the  related 
methods of administrative co-operation. 

Decision  No  1/2000  of  the  EC-Turkey  Customs  Co-operation  Committee  of  25  July 
2000,  on  the  acceptance,  as  proof  of  Community  or  Turkish  origin,  of  movement 
certificates EUR.1 or invoice declarations issued by certain countries that have signed 
a preferential agreement with the Community or Turkey5, aims at ensuring that goods 
covered by the Customs Union can benefit from the provisions on free circulation laid 
down in the basic Decision, also when they are imported into one part of the customs 
union  accompanied  by  a  proof  of  origin  issued  in  a  country  with  which  both  the 
Community  and  Turkey  have  concluded  preferential  trade  agreements,  providing 
between them for a system of cumulation of origin, based on identical rules of origin 
and  a  prohibition  of  any  drawback  or  suspension  from  customs  duties  on  the  goods 
concerned. 

Both Decisions have been adopted to facilitate a joint application of the customs union 
and  of  the  preferential  trade  arrangements  between  the  Community  or  Turkey  and 
certain  countries.  Subject  to  the  necessary adaptations  to  bring  them  in  line  with  the 
Community  'acquis',  it  is  appropriate  incorporating  in  this  Decision  the  provisions 
currently laid down in Decisions No 1/1999 and No 1/2000 and to repeal them. 

Following the extension of the system of the pan-European cumulation of origin to the 
other countries which are participants to the Euro-Mediterranean partnership, based on 
the Barcelona Declaration adopted at the Euro-Mediterranean Conference held on 27 
and 28 November 1995, the necessary reference to proofs of origin EUR-MED should 
be introduced. 

(5) 

(6) 

(7) 

(8) 

In  order  to  facilitate  the  implementation  of  the  detailed  rules  for  the  application  of 
Decision 1/95, it is appropriate to replace Decision No 1/2001 by a new Decision. 

4 
5 

OJ L 204, 4.8.1999, p. 43. 
OJ L 211, 22.8.2000, p. 16. 

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HAS ADOPTED THIS DECISION:  

TITLE I 
GENERAL PROVISIONS 

Article 1 

This  Decision  sets  out  implementing  provisions  for  Decision  No 1/95  of  the  EC-Turkey 
Association Council, hereafter referred to as the "basic Decision".  

For the purposes of this Decision: 

Article 2 

1. 

2. 

3. 

4. 

5. 

"third  country"  shall  mean  a  country  or  territory  which  does  not  belong  to  the 
customs territory of the EC-Turkey customs union; 

"part of the customs union" shall mean, on the one hand, the customs territory of the 
Community and, on the other hand, the customs territory of Turkey. 

"State" shall mean either a Member State of the Community or Turkey. 

“Community Customs Code” shall refer to Council Regulation (EEC) No 2913/926, of 
12 October 1992 establishing the Community Customs Code. 

“Implementing  Provisions  of  the  Community  Customs  Code”  shall  refer  to 
Commission Regulation (EEC) No 2454/937 of 2 July 1993 laying down provisions 
for the implementation of Council Regulation (EEC) No 2913/92 of 12 October 1992 
establishing the Community Customs Code. 

6 

7 

OJ L 302, 19.10.1992, p. 1, last amended by Regulation (EC) No 648/2005 of the European Parliament 
and of the Council of 13.04.2005 (OJ L 117, 04.05.2005, p . 13). 
OJ L 253, 11.10.1993, p. 1, last amended by Commission Regulation (EC) No 402/2006 of 08.03.2006 
(OJ L 070, 09.03.2006, p. 35). 

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TITLE II 
CUSTOMS PROVISIONS APPLICABLE TO TRADE IN 
GOODS BETWEEN THE TWO PARTS OF THE CUSTOMS 
UNION 

CHAPTER 1 
GENERAL 

Article 3 

Without  prejudice  to  the  provisions  on  free  circulation  laid  down  in  the  basic  Decision,  the 
Community  Customs  Code  and  its  implementing  provisions,  which  are  applicable  in  the 
customs  territory  of  the  Community,  and  the  Turkish  Customs  Code  and  its  implementing 
provisions,  which  are  applicable  in  the  customs  territory  of  Turkey,  shall  apply  in  trade  in 
goods  between  the  two  parts  of  the  customs  union  under  the  conditions  laid  down  in  this 
Decision. 

Article 4 

1. 

2. 

3. 

4. 

5. 

For the implementation of Article 3(4) of the basic Decision, the import formalities 
shall  be  considered  as  having  been  complied  with  in  the  exporting  State  by  the 
validation  of  the  document  necessary  to  enable  the  free  circulation  of  the  goods 
concerned. 

The validation referred to in paragraph 1 shall cause a customs debt on importation 
to  be  incurred.  It  shall  also  give  rise  to  the  application  of  the  commercial  policy 
measures described in Article 12 of the basic Decision and to which the goods may 
be subject. 

The moment when such customs debt is incurred shall be deemed to be the moment 
when  the  customs  authorities  accept  the  export  declaration  relating  to  the  goods  in 
question. 

The debtor shall be the declarant. In the event of indirect representation, the person 
on whose behalf the declaration is made shall also be a debtor. 

The  amount  of  the  customs  duties  corresponding  to  this  customs  debt  shall  be 
determined under the same conditions as in the case of a customs debt resulting from 
the acceptance, on the same date, of the declaration for release for free circulation of 
the goods concerned for the purpose of ending the inward processing procedure. 

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CHAPTER 2 
PROVISIONS CONCERNING ADMINISTRATIVE COOPERATION FOR THE 
MOVEMENT OF GOODS 

Article 5 

Without  prejudice  to  Articles  11  and  17,  proof  that  the  necessary  conditions  for 
implementation of the provisions on free circulation laid down in the basic Decision are met 
shall  be  provided  by  documentary  evidence  issued  at  the  exporter's  request  by  the  customs 
authorities of Turkey or of a Member State. 

Article 6 

1. 

2. 

The  documentary  evidence  referred  to  in  Article  5  shall  be  the  A.TR.  movement 
certificate. The specimen of this form is contained in Annex 1. 

The  A.TR.  movement  certificate  may  be used only when the goods are transported 
directly  between  the  two  parts  of  the  customs  union.  However,  goods  constituting 
one single consignment may be transported through third countries with, should the 
occasion arise, trans-shipment or temporary warehousing in such countries, provided 
that they remain under the surveillance of the customs authorities in the country of 
transit or warehousing and do not undergo operations other than unloading, reloading 
or any operation designed to preserve them in good condition. 

Goods  may  be  transported  between  the  two  parts  of  the  customs  union  by  pipeline 
across third countries. 

3. 

Evidence  that  the  conditions  set  out  in  paragraph  2  have  been  fulfilled  shall  be 
supplied to the customs authorities of the importing State by the production of: 

(a) 

a single transport document covering the passage through the third country; or 

(b) 

a certificate issued by the customs authorities of the third country: 

(i) 

giving an exact description of the products;  

(ii) 

stating  the  dates  of  unloading  and  reloading  of  the  products  and,  where 
applicable, the names of the ships, or the other means of transport used; 
and 

(iii)  certifying the conditions under which the products remained in the third 

country; or 

(c) 

failing these, any substantiating documents. 

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1. 

2. 

3. 

4. 

1. 

2. 

3. 

1. 

2. 

Article 7 

An A.TR. movement certificate shall be endorsed by the customs authorities of the 
exporting  State  when  goods  to  which  it  relates  are  exported.  It  shall  be  made 
available to the exporter as soon as actual exportation has been effected or ensured. 

An  A.TR.  movement  certificate  may  be  endorsed  only  where  it  can  serve  as  the 
documentary  evidence  required  for  the  purpose  of  implementing  the  provisions  on 
free circulation laid down in the basic Decision. 

The  exporter  applying  for  the  issue  of  an  A.TR.  movement  certificate  shall  be 
prepared  to  submit  at  any  time,  at  the  request  of  the  customs  authorities  of  the 
exporting  State  where  the  A.TR.  movement  certificate  is  issued,  all  appropriate 
documents proving the status of the goods concerned as well as the fulfilment of the 
other requirements of the basic Decision and this Decision. 

The issuing customs authorities shall take any steps necessary to verify the status of 
the goods and the fulfilment of the other requirements of the basic Decision and this 
Decision. For this purpose, they shall have the right to call for any evidence and to 
carry  out  any  inspection  of  the  exporter’s  accounts  or  any  other  check  considered 
appropriate. The issuing customs authorities shall also ensure that the certificates 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. 

Article 8 

An A.TR. movement certificate must be submitted, within four months of the date of 
issue by the customs authorities of the exporting State, to the customs authorities of 
the importing State. 

A.TR.  movement  certificates  submitted  to  the  customs  authorities  of  the  importing 
State  after  the  final  date  for  presentation specified  in  paragraph  1  may  be  accepted 
where the failure to submit these documents by the final date set is due to exceptional 
circumstances. 

In other cases of belated presentation, the customs authorities of the importing State 
shall  accept  A.TR.  movement  certificates  where  the  goods  have  been  submitted 
before the said final date. 

Article 9 

A.TR. movement certificates shall be made out in one of the official languages of the 
Community or in Turkish and in accordance with the provisions of the domestic law 
of the exporting State. When certificates are made out in Turkish, they shall also be 
made out in one of the official languages of the Community. They shall be typed or 
hand-written in block letters in ink. 

Each  form  shall  measure  210  x  297  mm.  The  paper  used  must  be  white,  sized  for 
writing, not containing mechanical pulp and weighing not less than 25 g/m². It shall 

EN 

14 

   EN 

 
have  a  printed  green  guilloche  pattern  background  making  any  falsification  by 
mechanical or chemical means apparent to the eye. 

The Member States and Turkey may reserve the right to print the forms themselves 
or  may  have  them  printed  by  approved  printers.  In  the  latter  case,  each  form  shall 
include a reference to such approval. Each form shall 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 by which it can be identified. 

A.TR. movement certificates must be completed in accordance with the explanatory 
note contained in Annex II and any additional rules laid down in the framework of 
the customs union. 

Article 10 

A.TR.  movement  certificates  shall  be  submitted  to  customs  authorities  in  the 
importing  State  in  accordance  with  the  procedures  laid  down  by  that  State.  These 
authorities  may  require  a  translation  of  a  certificate.  They  may  also  require  the 
import declaration to be accompanied by a statement from the importer to the effect 
that the goods meet the conditions required for the free circulation. 

The  discovery  of  slight  discrepancies  between  the  statements  made  in  the  A.TR. 
movement  certificates  and  those  made  in  the  document  submitted  to  the  customs 
authorities for the purpose of carrying out the import formalities for the goods shall 
not  ipso  facto  render  the  certificates  null  and  void  if  it  is  duly  established  that  the 
certificates correspond to the goods presented. 

Obvious formal errors such as typing errors on A.TR. movement certificates should 
not  cause  these  certificates  to  be  rejected  if  these  errors  are  not  such  as  to  create 
doubts concerning the correctness of the statements made in these certificates. 

In  the  event  of  the  theft,  loss  or  destruction  of  an  A.TR.  movement  certificate,  the 
exporter  may  apply  to  the  customs  authority  which  issued  it  for  a  duplicate  to  be 
made on the basis of the export documents in their possession. The duplicate A.TR. 
movement certificate issued in this way must be endorsed in Box 8, with one of the 
following  words  together  with  the  date  of  issue  and  serial  number  of  the  original 
certificate: 

3. 

1. 

2. 

3. 

4. 

'ES 

"DUPLICADO" 

CS 

"DUPLIKÁT" 

DA 

"DUPLIKAT" 

DE 

"DUPLIKAT" 

ET 

"DUPLIKAAT" 

EL 

"ΑΝΤΙΓΡΑΦΟ" 

EN 

"DUPLICATE" 

EN 

15 

   EN 

 
FR 

"DUPLICATA" 

IT 

"DUPLICATO" 

LV 

"DUBLIKĀTS" 

LT 

"DUBLIKATAS" 

HU 

"MÁSODLAT" 

MT 

"DUPLIKAT" 

NL 

"DUPLICAAT" 

PL 

"DUPLIKAT" 

PT 

"SEGUNDA VIA" 

SL 

"DVOJNIK" 

SK 

"DUPLIKÁT" 

FI 

"KAKSOISKAPPALE" 

SV 

"DUPLIKAT" 

TR 

“İKİNCİ NÜSHADİR”. 

Article 11 

1. 

2. 

3. 

By  derogation  from  Article  7,  a  simplified  procedure  for  the  issue  of  AT.R. 
movement certificates can be used in accordance with the following provisions.  

The  customs  authorities  in  the  exporting  State  may  authorise  any  exporter, 
hereinafter referred to as “approved exporter”, making frequent shipments for which 
A.TR. movement certificates may be issued and who offers, to the satisfaction of the 
competent authorities, all guarantees necessary to verify the status of the goods, not 
to submit at the time of the export to the customs office of the exporting State either 
the  goods  or  the  application  for  an  A.TR.  movement  certificate  relating  to  those 
goods,  for  the  purpose  of  obtaining  an  A.TR.  movement  certificate  under  the 
conditions laid down in Article 7.  

The  customs  authorities  shall  refuse  the  authorisation  referred  to  in  paragraph  2  to 
exporters  who  do  not  offer  all  the  guarantees  which  they  consider  necessary.  The 
competent authorities may withdraw the authorisation at any time. They must do so 
where  the  approved  exporter  no  longer  satisfies  the  conditions  or  no  longer  offers 
these guarantees. 

4. 

The authorisation to be issued by the customs authorities shall specify in particular: 

(a) 

the office responsible for pre-endorsement of the certificates; 

EN 

16 

   EN 

 
(b) 

(c) 

the  manner  in  which  the  approved  exporter  must  prove  that  those  certificates 
have been used; 

in the cases referred to in paragraph 5(b) the authority competent to carry out 
the subsequent verification referred to in Article 16. 

5. 

The  authorisation  shall  stipulate,  at  the  choice  of  the  competent authorities that  the 
box reserved for endorsement by the customs 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 in Annex III. Such stamp may be pre-printed on the forms. 

6. 

In  the  cases  referred  to  in  paragraph  5(a),  one  of  the  following  phrases  shall  be 
entered in box 8 “Remarks” of the A.TR. movement certificate:  

'ES 

"Procedimiento simplificado" 

CS 

"Zjednodušený postup" 

DA 

"Forenklet fremgangsmåde" 

DE 

"Vereinfachtes Verfahren" 

ET 

"Lihtsustatud tolliprotseduur" 

EL 

"Απλουστευµένη διαδικασία" 

EN 

"Simplified procedure" 

FR 

"Procédure simplifiée" 

IT 

"Procedura semplificata" 

LV 

"Vienkaršota procedura" 

LT 

"Supaprastinta procedura" 

HU 

"Egyszerűsített eljárás" 

MT 

"Procedura simplifikata" 

NL 

"Vereenvoudigde regeling" 

PL 

"Procedura uproszczona" 

PT 

"Procedimento simplificado" 

SL 

"Poenostavljen postopek" 

EN 

17 

   EN 

 
SK 

"Zjednodušený postup" 

FI 

"Yksinkertaistettu menettely" 

SV 

"Förenklat förfarande" 

TR 

"Basitleştirilmiş prosedür"' 

7. 

1. 

2. 

3. 

The completed certificate, bearing the phrase specified in paragraph 6 and signed by 
the  approved  exporter,  shall  be  equivalent  to  a  document  certifying  that  the 
conditions specified in Article 5 of this Decision have been fulfilled. 

Article 12 

An exporter who frequently exports goods from a Member State of the Community 
other  than  the  one  in  which  he  is  established  may  obtain  approved  exporter  status 
covering such exports. 

For that purpose, he shall submit an application to the competent customs authorities 
of the Member State in which he is both established and keeps the records containing 
the  evidence proving  the status of the goods concerned as well as the fulfilment of 
the other requirements of the basic Decision and this Decision.  

When  the  authorities  referred  to  in  paragraph  1  are  satisfied  that  the  conditions  set 
out  in  Article  11  are  fulfilled,  and  issue  the  authorisation,  they  shall  notify  the 
customs authorities of the Member States concerned. 

In  cases  where  the  verification  address  has  not  been  pre-printed  in  Box  14  of  the 
A.TR.  movement  certificate,  the  exporter  shall  indicate  in  box  8  'Remarks'  of  the 
A.TR.  movement  certificate  a  reference  to  the  Member  State  having  issued  the 
authorisation, to which the customs authorities of Turkey shall send their requests for 
subsequent verification in accordance with Article 16. 

Article 13 

When goods are placed under the control of a customs office in one part of the customs union, 
it shall be possible to replace the original A.TR. movement certificate by one or more A.TR. 
movement certificates for the purpose of sending all or some of these goods elsewhere within 
the  customs  territory  of  the  custom  union.  The  replacement  A.TR.  movement  certificate(s) 
shall be issued by the customs office under whose control the products are placed. 

Article 14 

1. 

The customs authorities of the Member States of the Community and of Turkey 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 A.TR. 
movement certificates and with the addresses of the customs authorities responsible 
for verifying those certificates. 

EN 

18 

   EN 

 
2. 

In  order  to  ensure  the  proper  application  of  this  Decision,  the  Community  and 
Turkey  shall  assist  each  other,  through  the  competent  customs  authorities,  in 
checking the authenticity of A.TR. movement certificates and the correctness of the 
information given in them. 

Article 15 

1. 

Notwithstanding  Article  7(1),  A.TR.  movement  certificates  may  exceptionally  be 
issued after exportation of the goods to which it relates if: 

(a) 

(b) 

it  was  not  issued  at  the  time  of  exportation  because  of  errors  or  involuntary 
omissions or special circumstances; or 

it  is  demonstrated  to  the  satisfaction of  the  customs  authorities  that  an  A.TR. 
movement  certificate  was  issued  but  was  not  accepted  at  importation  for 
technical reasons. 

For the implementation of paragraph 1, the exporter must indicate in his application 
the  place  and  date  of  exportation  of  the  products  to  which  the  A.TR.  movement 
certificate relates, and state the reasons for his request. 

The  customs  authorities  may  issue  an  A.TR.  movement  certificate  retrospectively 
only after verifying that the information supplied in the exporter's application agrees 
with that in the corresponding file. 

A.TR. movement certificates issued retrospectively must be endorsed in Box 8 with 
one of the following phrases: 

2. 

3. 

4. 

'ES 

"EXPEDIDO A POSTERIORI" 

CS 

"VYSTAVENO DODATEČNĔ" 

DA 

"UDSTEDT EFTERFØLGENDE" 

DE 

"NACHTRÄGLICH AUSGESTELLT" 

ET 

"VÄLJA ANTUD TAGASIULATUVALT" 

EL 

"ΕΚ∆ΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ" 

EN 

"ISSUED RETROSPECTIVELY" 

FR 

"DÉLIVRÉ A POSTERIORI" 

IT 

"RILASCIATO A POSTERIORI" 

LV 

"IZSNIEGTS RETROSPEKTĪVI" 

LT 

"RETROSPEKTYVUSIS IŠDAVIMAS" 

HU 

"KIADVA VISSZAMENŐLEGES HATÁLLYAL" 

EN 

19 

   EN 

 
MT 

"MAĦRUĠ RETROSPETTIVAMENT" 

NL 

"AFGEGEVEN A POSTERIORI" 

PL 

"WYSTAWIONE RETROSPEKTYWNIE" 

PT 

"EMITIDO A POSTERIORI" 

SL 

"IZDANO NAKNADNO" 

SK 

"VYDANÉ DODATOČNE" 

FI 

"ANNETTU JÄLKIKÄTEEN" 

SV 

"UTFÄRDAT I EFTERHAND" 

TR 

"SONRADAN VERİLMİŞTİR" ' 

1. 

2. 

3. 

4. 

5. 

6. 

Article 16 

Subsequent  verifications  of  A.TR.  movement  certificates  shall  be  carried  out  at 
random or whenever the customs authorities of the importing State have reasonable 
doubts as to the authenticity of the certificates, the status of the goods concerned or 
the fulfilment of the other requirements of the basic Decision or this Decision. 

For  the  purposes  of  implementing  the  provisions  of  paragraph  1,  the  customs 
authorities of the importing State shall return the A.TR. movement certificate to the 
customs authorities of the exporting State, and the invoice, if it has been submitted, 
or a copy of these documents, giving, where appropriate, the reasons for the enquiry. 
Any  documents  and  information  obtained  suggesting  that  the  information  given  on 
the  AT.R.  movement  certificate  is  incorrect  shall  be  forwarded  in  support  of  the 
request for verification. 

The verification shall be carried out by the customs authorities of the exporting State. 
For this purpose, they shall have the right to call for any evidence and to carry out 
any inspection of the exporter’s accounts or any other check considered appropriate. 

If  the  customs  authorities  of  the  importing  State  decide  to  suspend  the  granting  of 
treatment,  resulting  from  the  provisions  on  free  circulation  laid  down  in  the  basic 
Decision,  to  the  goods  concerned  while  awaiting  the  results  of  the  verification, 
release  of  the  goods  shall  be  offered  to  the  importer  subject  to  any  precautionary 
measures judged necessary. 

The customs authorities requesting the verification shall be informed of the results of 
this verification as soon as possible. These results must indicate clearly whether the 
documents  are  authentic  and  whether  the  goods  concerned  can  be  considered  as  in 
free  circulation  in  the  customs  union  and  fulfil  the  other  requirements  of  the  basic 
Decision and this Decision. 

If in cases of reasonable doubt there is no reply within ten months of the date of the 
verification  request  or  if  the  reply  does  not  contain  sufficient  information  to 

EN 

20 

   EN 

 
determine the authenticity of the document in question or the real status of the goods, 
the requesting customs authorities shall, except in exceptional circumstances, refuse 
the treatment resulting from the provisions on free circulation laid down in the basic 
Decision. 

Article 17 

1. 

2. 

By  derogation  from  Article  5,  the  provisions  on  free  circulation  laid  down  in  the 
basic Decision also apply to goods imported in one part of the customs union if they 
are  accompanied  by  a  proof  of  Turkish  or  Community  origin,  established  in  a 
country, a group of countries or a territory under the provisions of preferential trade 
agreements, concluded by both the Community and Turkey with this country, group 
of countries or territory and providing for a system of cumulation of origin implying 
the  application  of  identical  rules  of  origin  and  of  a  prohibition  of  drawback  of,  or 
exemption from, customs duties. 

The arrangements for administrative co-operation, laid down in the rules of origin of 
the  relevant  preferential  trade  agreements,  apply  to  the  proofs  referred  to  in 
paragraph 1. 

Article 18 

Where disputes arise in relation to the verification procedures of Article 16 which cannot be 
settled between the customs authorities requesting a verification and the customs authorities 
responsible  for  carrying  out  this  verification,  or  where  they  raise  a  question  as  to  the 
interpretation  of  this  Decision,  they  shall  be  submitted  to  the  Customs  Co-operation 
Committee. 

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. 

Article 19 

Penalties  shall  be  imposed  on  any  person  who  draws  up,  or  causes  to  be  drawn  up,  a 
document  which  contains  incorrect  information  for  the  purpose  of  obtaining  the  treatment 
resulting from the provisions on free circulation laid down in the basic Decision. 

CHAPTER 3 
PROVISIONS CONCERNING THE GOODS BROUGHT BY TRAVELLERS 

Article 20 

Provided that they are not intended for commercial use, goods brought by travellers from one 
part  of  the  customs  union  to  the  other  part  of  the  customs  union  shall  benefit  from  the 
provisions on free circulation laid down in the basic Decision without being the subject of the 
certificate provided for in Chapter 2 when they are declared as goods fulfilling the conditions 
for free circulation and there is no doubt as to the accuracy of the declaration. 

EN 

21 

   EN 

 
CHAPTER 4 
POSTAL CONSIGNMENTS 

Article 21 

Postal  consignments  (including  postal  packages)  shall  benefit  from  the  provisions  on  free 
circulation  laid  down  in  the  basic  Decision  without  being  the  subject  of  the  certificate 
provided  for  in  Chapter  2,  provided  there  is  no  indication  on  the  packing  or  on  the 
accompanying documents that the goods contained therein do not comply with the conditions 
set out in the basic Decision. This indication consists of a yellow label, the specimen of which 
is contained in Annex IV, affixed in all cases of this kind by the competent authorities of the 
exporting State. 

TITLE III 
CUSTOMS PROVISIONS 
APPLICABLE TO TRADE IN GOODS WITH THIRD 
COUNTRIES 

CHAPTER 1 
PROVISIONS CONCERNING THE VALUE OF GOODS FOR CUSTOMS PURPOSES 

Article 22 

The costs of transport and insurance, loading and handling charges associated with transport 
of third country goods after introduction of the goods into the territory of the customs union 
shall not be taken into consideration for customs valuation purposes, provided they are shown 
separately from the price actually paid or payable for the said goods. 

CHAPTER 2 
OUTWARD PROCESSING 

Article 23 

For the purposes of this Chapter, “triangular traffic” shall mean the system under which the 
compensating products after outward processing are released for free circulation with partial 
or total relief from import duties in a part of the customs union other than that from which the 
goods were temporarily exported. 

Where  compensating  or  replacement  products  are  released  for  free  circulation  under  the 
triangular  traffic  system,  information  sheet  INF 2  shall  be  used  in  order  to  communicate 

Article 24 

EN 

22 

   EN 

 
information on temporary export goods in triangular traffic, in order to obtain partial or total 
relief for compensating or replacement products. 

1. 

2. 

3. 

4. 

1. 

2. 

1. 

Article 25 

Information sheet INF 2 shall be made out, for the quantities of goods entered for the 
procedure, in an original and one copy on forms which conform to the specimen set 
out in Annex 71 of the Implementing Provisions of the Community Customs Code, 
when it is issued in the Community and to the specimen set out mutatis mutandis in 
the  Turkish  Customs  Law  on  the  basis  of  that  Annex,  when  it  is  issued  in  Turkey. 
The forms shall be completed in one of the official languages of the Community or in 
the Turkish language.. The office of entry shall endorse the original and the copy of 
the  information  sheet  INF 2.  It  shall  retain  the  copy  and  return  the  original  to  the 
declarant.  

The office of entry which is called upon to endorse the information sheet INF 2 shall 
indicate, in box 16, the means used to identify the temporary export goods. 

Where  samples  are  taken  or  illustrations  or  technical  descriptions  used,  the  office 
referred  to  in  paragraph 1  shall  authenticate  such  samples,  illustrations  or  technical 
descriptions  by  affixing  its  customs  seal  either  on  the  items,  where  their  nature 
permits it, or on the packaging in such a way that it cannot be tampered with. 

A  label  bearing  the  stamp  of  the  office  and  reference  particulars  of  the  export 
declaration shall be attached to the samples, illustrations or technical descriptions in 
a manner which prevents substitution. 

The  samples,  illustrations  or  technical  descriptions,  authenticated  and  sealed  in 
accordance  with  paragraph  3,  shall  be  returned  to  the  exporter,  who  shall  present 
them  with  the  seals  intact  when  the  compensating  or  replacement  products  are  re-
imported. 

Where  an  analysis  is  required  and  the  results  will  not  be  known  until  after  the 
customs  office  has  endorsed  information  sheet  INF 2,  the  document  containing  the 
result of the analysis shall be given to the exporter in a sealed tamper-proof envelope. 

Article 26 

The  office  of  exit  shall  certify  on  the  original  that  the  goods  have  left  the  customs 
territory and shall return it to the person presenting it. 

The importer of the compensating or replacement products shall present the original 
of the information sheet INF 2 and, where appropriate, the means of identification to 
the office of discharge. 

Article 27 

Where  the  customs  office  issuing  the  information  sheet  INF 2  considers  that 
additional information to that appearing on the information sheet is required, it shall 

EN 

23 

   EN 

 
2. 

3. 

4. 

5. 

enter such particulars. Where not enough space remains, an additional sheet shall be 
annexed. It shall be mentioned on the original. 

The  customs  office  which  endorsed  the  information  sheet  INF 2  may  be  asked  to 
carry out post-clearance verification of the authenticity of the sheet and the accuracy 
of the particulars which it contains.  

In  the  case  of  successive  consignments,  the  requisite  number  of  information  sheets 
INF 2  may  be  made  out  for  the  quantity  of  goods  or  products  entered  for  the 
arrangements.  The  initial  information  sheet  may  also  be  replaced  with  further 
information sheets or, where only one information sheet is used, the customs office 
to  which  the  sheet  is  endorsed  may  note  on  the  original  the  quantities  of  goods  or 
products.  Where  not  enough  space  remains,  an  additional  sheet  shall  be  annexed 
which shall be mentioned on the original. 

The  customs  authorities  may  permit  the  use  of  recapitulative  information  sheets 
INF 2 for triangular traffic trade flows involving a large number of operations which 
cover the total quantity of imports/exports over a given period. 

issued 
In  exceptional  circumstances, 
retrospectively  but  not  beyond  the  expiry  of  the  period  required  for  keeping 
documents. 

information  sheet  INF 2  may  be 

the 

Article 28 

In the event of theft, loss or destruction of the information sheet INF 2, the operator may ask 
the  customs  office,  which  endorsed  it  for  a  duplicate  to  be  issued.  The  said  office  shall 
comply with this request provided it can be shown that the temporary export goods in respect 
of which the duplicate is requested have not yet been re-imported. 

The  original  and  copies  of  the  information  sheet  so  issued  shall  bear  one  of  the  following 
indications: 

'ES 

"DUPLICADO" 

CS 

"DUPLIKÁT" 

DA 

"DUPLIKAT" 

DE 

"DUPLIKAT" 

ET 

"DUPLIKAAT" 

EL 

"ΑΝΤΙΓΡΑΦΟ" 

EN 

"DUPLICATE" 

FR 

"DUPLICATA" 

IT 

"DUPLICATO" 

EN 

24 

   EN 

 
LV 

"DUBLIKĀTS" 

LT 

"DUBLIKATAS" 

HU 

"MÁSODLAT" 

MT 

"DUPLIKAT" 

NL 

"DUPLICAAT" 

PL 

"DUPLIKAT" 

PT 

"SEGUNDA VIA" 

SL 

"DVOJNIK" 

SK 

"DUPLIKÁT" 

FI 

"KAKSOISKAPPALE" 

SV 

"DUPLIKAT" 

TR 

"İKİNCİ NÜSHADİR" '. 

Article 29 

Partial relief from import duties by taking the cost of the processing operation as the basis of 
the  value  for  duty  shall  be  granted  on  request  for  compensating  products  which  are  to  be 
released for free circulation. 

Customs authorities shall refuse the calculation of partial relief from import duties under this 
provision if before the compensating products are released for free circulation it is established 
that  the  sole  object  of  the  release  for  free  circulation  at  a  zero  duty  rate  of  the  temporary 
export  goods,  which  do  not  originate  in  one  of  the  parts  of  the  Customs  Union,  within  the 
meaning  of  Title  II,  Chapter  2,  Section  1,  of  the  Community  Customs  Code  and  Title  II 
Chapter 2 Section 1 of the Turkish Customs Code, was to benefit from partial relief under this 
provision. 

The rules on the customs value of goods laid down in the Community Customs Code and the 
Turkish Customs Code shall apply mutatis mutandis to the processing costs which shall not 
take into account the temporary export goods. 

CHAPTER 3 
RETURNED GOODS 

Article 30 

1. 

Goods which, having been exported from one part of the customs union, are returned 
to the other part of the customs union and released for free circulation within a period 

EN 

25 

   EN 

 
of  three  years  shall,  at  the  request  of  the  person  concerned,  be  granted  relief  from 
import duties. 

The  three-year  period  may  be  exceeded  in  order  to  take  account  of  special 
circumstances. 

Where, prior to their exportation from the customs  territory of one part of customs 
union,  the  returned  goods  had  been  released  for  free  circulation  at  reduced  or  zero 
import duty because of their use for a particular purpose, exemption from duty under 
paragraph 1 shall be granted only if they are to be re-imported for the same purpose. 

Where the purpose for which the goods in question are to be imported is no longer 
the same, the amount of import duties chargeable upon them shall be reduced by any 
amount levied on the goods when they were first released for free circulation. Should 
the  latter  amount  exceed  that  levied  on  the  entry  for  free  circulation  of  returned 
goods, no refund shall be granted. 

The relief from import duties provided for in paragraph 1 shall not be granted in the 
case of goods exported from the customs territory of one part of customs union under 
the  outward  processing  procedure  unless  those  goods  remain  in  the  state  in  which 
they were exported. 

2. 

3. 

The relief from import duties provided for in Article 30 shall be granted only if goods are re-
imported in the state in which they were exported. 

Article 31 

Article 32 

Articles 30 and 31 shall apply mutatis mutandis to compensating products originally exported 
or re-exported subsequent to an inward processing procedure. 

The  amount  of  import  duty  legally  owed  shall  be  determined  on  the  basis  of  the  rules 
applicable under the inward processing procedure, the date of re-export of the compensating 
products being regarded as the date of release for free circulation. 

Article 33 

Returned  goods  shall  be  exempt  from  import  duties  even  where  they  represent  only  a 
proportion of the goods previously exported from the other part of the customs union. 

The  same  applies  where  the  goods  consist  of  parts  or  accessories  belonging  to  machines, 
instruments,  apparatus  or  other  products  previously  exported  from  the  other  part  of  the 
customs union. 

EN 

26 

   EN 

 
1. 

By  derogation  from  Article  31,  returned  goods  in  one  of  the  following  situations 
shall be exempt from import duties: 

Article 34 

(a) 

goods  which,  after  having  been  exported  from  the  other  part  of  the  customs 
union, have received no treatment other than that necessary to maintain them in 
good condition or handling which alters their appearance only; 

(b)  goods  which,  after  having  been  exported  from  the  other  part  of  the  customs 
union,  received  treatment  other  than  that  necessary  to  maintain  them  in  good 
condition  or  handling  other  than  that  altering  their  appearance,  but  which 
proved to be defective or unsuitable for their intended use, provided that one of 
the following conditions are fulfilled: 

– 

– 

such treatment or handling was applied to the goods solely with a view to 
repairing them or restoring them to good condition, 

their unsuitability for their intended use became apparent only after such 
treatment or handling had commenced. 

2. 

Where  returned  goods  have  undergone  treatment  or  handling  permitted  under 
paragraph 1(b) and such treatment would have rendered them liable to import duties 
if they had come under outward processing, the rules in force for charging duty under 
the said procedure shall apply. 

However, if goods have undergone an operation consisting of repair or restoration to 
good  condition  which  became  necessary  as  a  result  of  unforeseen  circumstances 
which  arose  outside  both  parts  of  customs  union,  this  being  established  to  the 
satisfaction  of  the  customs  authorities,  relief  from  import  duties  shall  be  granted 
provided  that  the  value  of  the  returned  goods  is  not  higher,  as  a  result  of  such 
operation,  than  their  value  at  the  time  of  export  from  the  customs  territory  of  the 
other part of the customs union. 

3. 

For the purposes of the second subparagraph of paragraph 2: 

(a) 

(b) 

"repair or restoration to good condition which became necessary" shall mean: 
any  operation  to  remedy  operating  defects  or  material  damage  suffered  by 
goods while they were outside both parts of the customs union, without which 
the  goods  could  no  longer  be  used  in  the  normal  way  for  the  purposes  for 
which they were intended; 

the value of returned goods shall be considered not to be higher, as a result of 
the operation which they have undergone, than their value at the time of export 
from the other part of the customs union, when the operation does not exceed 
that  which  is  strictly  necessary  to  enable  them  to  continue  to  be  used  in  the 
same way as at that time. 

When  the  repair  or  restoration  to  good  condition  of  goods  necessitates  the 
incorporation of spare parts, such incorporation shall be limited to those parts strictly 
necessary to enable the goods to be used in the same way as at the time of export. 

EN 

27 

   EN 

 
Article 35 

When completing the customs export formalities, the customs authorities shall, at the request 
of  the  person  concerned,  issue  a  document  containing  the  information  necessary  for 
identification of the goods in the event of their being returned to the customs territory of one 
part of the customs union. 

1. 

– 

The following shall be accepted as returned goods: 

Article 36 

goods for which the following documents are produced in support of the declaration 
for release for free circulation: 

(a) 

the  copy  of  the  export  declaration  returned  to  the  exporter  by  the  customs 
authorities, or a copy of such document certified true by the said authorities; or 

(b) 

the information sheet provided for in Article 37. 

Where  evidence  available  to  the  customs  authorities  at  the  customs  office  of 
re-importation or ascertainable by them from the person concerned indicates that the 
goods declared for free circulation were originally exported from the other part of the 
customs  union,  and  at  the  time  satisfied  the  conditions  for  acceptance  as  returned 
goods, the documents referred to at (a) and (b) shall not be required. 

– 

goods covered by an ATA carnet issued in the other part of the customs union. 

These  goods  may  be  accepted  as  returned  goods  within  the  limits  laid  down  by 
Article 30, even when the validity of the ATA carnet has expired. 

In all cases, the following formalities shall be carried out: 

– 

– 

– 

verification  of  the  information  given  in  boxes  A  to  G  of  the  re-importation 
voucher; 

completion of the counterfoil and box H of the re-importation sheet; 

retention of the re-importation voucher. 

2. 

3. 

The  first  indent  of  paragraph  1  shall  not  apply  to  the  international  movement  of 
packing  materials,  means  of  transport  or  certain  goods  admitted  under  specific 
customs arrangements where autonomous or conventional provisions lay down that 
customs documents are not required in these circumstances. 

Nor  shall  it  apply  in  cases  where  goods  may  be  declared  for  release  for  free 
circulation orally or by any other act. 

Where  they  consider  it  necessary,  the  customs  authorities  at  the  customs  office  of 
re-importation  may  ask  the  person  concerned  to  submit  additional  evidence,  in 
particular for the purposes of identification of the returned goods. 

EN 

28 

   EN 

 
Article 37 

Information  sheet  INF 3  shall  be  made  out  in  an  original  and  two  copies  on  forms  which 
conform  to  the  specimens  set  out  in  Annex  110  of  the  Implementing  Provisions  of  the 
Community Customs Code, when it is issued in the Community and to the specimens set out 
mutatis mutandis in the Turkish Customs Law on the basis of that Annex, when it is issued in 
Turkey. The forms shall be completed in one of the official languages of the Community or in 
the Turkish language. 

1. 

2. 

1. 

2. 

Article 38 

Information  sheet  INF 3  shall  be  issued  at  the  exporter's  request  by  the  customs 
authorities  at  the  customs  office  of  exportation  at  the  time  of  completion  of  the 
export formalities for the goods concerned, if the exporter declares that it is probable 
that these goods will be returned via a customs office of the other part of the customs 
union. 

Information sheet INF 3 may also be issued, at the exporter's request, by the customs 
authorities  at  the  customs  office  of  exportation  after  completion  of  the  export 
formalities for the goods concerned, provided that these authorities can establish, on 
the  basis  of  the  information  at  their  disposal,  that  the  particulars  in  the  exporter's 
request relate to the goods exported. 

Article 39 

Information  sheet  INF 3  shall  contain  all  items  of  information  required  by  the 
customs authorities for the purpose of identifying the exported goods. 

Where it is expected that the exported goods will be returned to the other part of the 
customs union or to both parts of the customs union through several customs offices 
other  than  the  customs  office  of  exportation,  the  exporter  may  ask  for  several 
information  sheets  INF 3  to  be  issued  to  cover  the  total  quantity  of  the  goods 
exported. 

Similarly, the exporter may ask the customs authorities which issued an information 
sheet  INF 3  to  replace  it  by  several  information  sheets  INF 3  covering  the  total 
quantity of goods included in the information sheet INF 3 initially issued. 

The exporter may also ask for an information sheet INF 3 to be issued in respect of a 
proportion only of the exported goods. 

Article 40 

The  original  and  one  copy  of  information  sheet  INF 3  shall  be  returned  to  the  exporter  for 
presentation  at  the  customs  office  of  re-importation.  The  second  copy  shall  be  kept  in  the 
official files of the customs authorities that issued it. 

EN 

29 

   EN 

 
Article 41 

The  customs  office  of  re-importation  shall  record  on  the  original  and  on  the  copy  of 
information  sheet  INF 3  the  quantity  of  returned  goods  exempted  from  import  duties, 
retaining  the  original  and  sending  the  copy,  bearing  the  reference  number  and  the  date  of 
declaration for free circulation, to the customs authorities which issued it. 

The  said  customs  authorities  shall  compare  this  copy  with  the  one  in  their  possession  and 
retain it in their official files. 

Article 42 

In  the  event  of  theft,  loss  or  destruction  of  the  original  information  sheet  INF 3,  the  person 
concerned may ask the customs authorities which issued it for a duplicate. They shall comply 
with this request if the circumstances warrant it. A duplicate so issued shall bear one of the 
following indications: 

'ES 

"DUPLICADO" 

CS 

"DUPLIKÁT" 

DA 

"DUPLIKAT" 

DE 

"DUPLIKAT" 

ET 

"DUPLIKAAT" 

EL 

"ΑΝΤΙΓΡΑΦΟ" 

EN 

"DUPLICATE" 

FR 

"DUPLICATA" 

IT 

"DUPLICATO" 

LV 

"DUBLIKĀTS" 

LT 

"DUBLIKATAS" 

HU 

"MÁSODLAT" 

MT 

"DUPLIKAT" 

NL 

"DUPLICAAT" 

PL 

"DUPLIKAT" 

PT 

"SEGUNDA VIA" 

SL 

"DVOJNIK" 

SK 

"DUPLIKÁT" 

EN 

30 

   EN 

 
FI 

"KAKSOISKAPPALE" 

SV 

"DUPLIKAT" 

TR 

"İKİNCİ NÜSHADİR" '. 

The  customs  authorities  shall  record  on  the  copy  of  information  sheet  INF 3  in  their 
possession that a duplicate has been issued. 

Article 43 

1. 

2. 

At the request of the customs authorities at the customs office of re-importation, the 
customs  authorities  at  the  customs  office  of  exportation  shall  communicate  to  the 
former all the information at their disposal to enable them to determine whether the 
goods meet the conditions necessary to benefit from the provisions of this chapter. 

Information  sheet  INF 3  may  be  used  for  the  request  and  the  transmission  of  the 
information referred to in paragraph 1. 

CHAPTER 4 
ESTABLISHMENT OF PROOFS OF PREFERENTIAL ORIGIN IN PARTS OF THE 
CUSTOMS UNION 

This Chapter lays down rules intended to facilitate: 

Article 44 

(a) 

the  issue  of  movement  certificates  EUR.1  or  EUR-MED  and  the  making-out  of 
invoice  declarations  or  invoice  declarations  EUR-MED  under  the  provisions  of 
preferential  trade  agreements,  concluded  by  both  the  Community  and  Turkey  with 
countries, groups of countries or territories and providing for a system of cumulation 
of origin implying the application of identical rules of origin and of a prohibition of 
drawback of, or exemption from, customs duties;  

(b) 

the administrative cooperation between the customs authorities of the Member States 
of the Community and of Turkey for that purpose. 

Article 45 

1. 

2. 

For the implementation of Article 44(a), suppliers of goods in free circulation in the 
customs  union  to  be  delivered  between  the  two  parts  of  the  customs  union  shall 
provide  a  declaration,  hereinafter  referred  to  as  the 
'supplier's  declaration', 
concerning  the  originating  status  of  the  goods  supplied  in  relation  to  the  rules  of 
origin provided for in the preferential trade agreements concerned. 

Supplier's declarations shall be used by exporters as evidence, in particular in support 
of applications  for the issue  of movement certificates EUR.1 or EUR-MED or as a 
basis for making out invoice declarations or invoice declarations EUR-MED. 

EN 

31 

   EN 

 
Article 46 

Except in the cases provided for in Article 47, the supplier shall provide a separate declaration 
for each consignment of goods.  

The  supplier  shall  include  that  declaration  on  the  commercial  invoice  relating  to  that 
consignment  or  on  a  delivery  note  or  any  other  commercial  document  which  describes  the 
goods concerned in sufficient detail to enable them to be identified.  

The  supplier  may  provide  the  declaration  at  any  time,  even  after  the  goods  have  been 
delivered. 

1. 

2. 

3. 

1. 

2. 

1. 

2. 

Article 47 

When  a  supplier  regularly  supplies  a  particular  customer  with  goods  whose 
originating status is expected to remain constant for considerable periods of time, he 
may  provide  a  single  supplier's  declaration to  cover  subsequent  shipments  of  those 
goods,  hereinafter  referred  to  as  a  'long-term  supplier's  declaration'.  A  long-term 
supplier's declaration may be issued for a period of up to one year from the date of 
issue of the declaration.  

A  long-term  supplier's  declaration  may  be  issued  with  retroactive  effect.  In  such 
cases, its validity may not exceed the period of one year from the date on which it 
came into effect. 

The  supplier  shall  inform  the  buyer  immediately  when  the  long-term  supplier's 
declaration is no longer valid in relation to the goods supplied. 

Article 48 

The supplier's declaration shall be given in the form prescribed in Annex V or, for 
long-term suppliers' declarations, in that prescribed in Annex VI. 

The  supplier's  declaration  shall  bear  the  original  signature  of  the  supplier  in 
manuscript and may be made out on a pre-printed form. However, where the invoice 
and supplier's declaration are drawn up by computer, the supplier's declaration need 
not  be  signed  in  manuscript  provided  that  the  supplier  gives  the  client  a  written 
undertaking accepting complete responsibility for every supplier's declaration which 
identifies him as if it had been signed in manuscript by him. 

Article 49 

For the implementation of Article 44(b) the customs authorities of the Member States 
of the Community and of Turkey shall assist each other in checking the accuracy of 
the information given in suppliers' declarations. 

To  verify  the  accuracy  or  authenticity  of  a  supplier's  declaration,  the  customs 
authorities  of  the  State,  where  the  proof  of  the  originating  status  is  issued  or  made 
out,  may  call  upon  on  the  exporter  to  obtain  from  the  supplier  an  information 

EN 

32 

   EN 

 
certificate  INF  4.  Information  certificate  INF 4  shall  be  made  out  on  forms  which 
conform  to  the  specimen  set  out  in  Annex  V  of  Council  Regulation  (EC) 
No 1207/2001  of  11 June 2001 8,  when  it  is  issued  in  the  Community  and  to  the 
specimen set out mutatis mutandis in the Turkish Customs Law on the basis of that 
Annex,  when  it  is  issued  in  Turkey.  The  form  shall  be  completed  in  one  of  the 
official  languages  of  the  Community  or  in  the  Turkish  language.  The  customs 
authorities of the State, which must provide the information or which requires it, may 
request  a  translation  of  the  information  set  out  in  the  documents  presented  to  them 
into the official language or languages of that State. 

The  information  certificate  INF 4  shall  be  issued  by  the  customs  authorities  of  the 
State in which the supplier is established. The said authorities shall have the right to 
call for any evidence and to carry out any inspection of the supplier's accounts or any 
other check that they consider necessary. 

The customs authorities of the State in which the supplier is established shall issue 
the  information  certificate  INF 4  within  three  months  of  receipt  of  the  application 
submitted  to  them  by  the  suppliers,  indicating  whether  or  not  the  declaration  given 
by the supplier was correct. 

The completed certificate shall be given to the supplier to forward to the exporter for 
transmission to the customs authority of the State where the proof of the originating 
status is issued or made out.  

Article 50 

A  supplier  who  makes  out  a  supplier's  declaration  shall  keep  all  the  documentary 
evidence proving the correctness of the declaration for at least three years. 

A  customs  authority  to  which  an  application  for  the  issue  of  an  information 
certificate  INF 4  has  been  made  shall  keep  the  application  form  for  at  least  three 
years. ' 

Article 51 

Where an exporter is unable to present an information certificate INF 4 within four 
months of the request of the customs authorities of the State where the proof of the 
originating  status  is  issued  or  made  out,  these  authorities  may  directly  ask  the 
customs  authorities  of  the  State  in  which  the  supplier  is  established  to  confirm  the 
originating status of the products concerned in respect of the rules of origin provided 
for in the preferential trade agreements concerned. 

For the purposes of paragraph 1, the customs authorities requesting the verification 
shall send the customs authorities of the State in which the supplier is established all 
information  available  to  them  and  give  the  reasons  of  form  or  substance  for  their 
enquiry.  

3. 

4. 

5. 

1. 

2. 

1. 

2. 

8 

OJ L 165, 21.6.2001, p.1, as corrected by OJ L 170, 29.6.2002, p.88. 

EN 

33 

   EN 

 
                                                 
3. 

4. 

5. 

In support of their request, they shall provide all documents or information they have 
obtained, which suggest that the supplier's declaration is inaccurate. 

When carrying out the verification, the customs authorities of the State in which the 
supplier  is  established  may  call  for  any  evidence  carry  out  any  inspection  of  the 
producer's accounts or conduct any other verification considered appropriate. 

The customs authorities requesting the verification shall be informed of the results as 
soon as possible by means of the information certificate INF 4. 

Where there is no reply within five months of the date of the verification request or 
where the reply does not contain sufficient information to demonstrate the real origin 
of  the  products,  the  customs  authorities  of  the  State,  where  the  proof  of  the 
originating status is issued or made out, shall declare invalid that proof on the basis 
of the documents in question. 

TITLE IV 
FINAL PROVISIONS 

Article 52 

Decisions No 1/1999, 1/2000 and 1/2001 are hereby repealed. References to provisions of the 
repealed  Decisions  shall  be  construed  as  references  being  made  to  the  corresponding 
provisions of this Decision. Supplier's declarations, including long term supplier's declaration, 
made before the date of entry into force of this Decision shall remain valid. 

Supplier's  declarations  conforming  to  the  forms  in  Decision  No  1/1999  may  continue  to  be 
made  out  for  a  period  of  twelve  months  from  the  entry  into  force  of  this  Decision,  except 
where they shall be used by exporters as evidence in support of applications for the issue of 
movement  certificates  EUR-MED  or  as  a  basis  for  making  out  invoice  declarations  EUR-
MED. 

This decision shall enter into force the day following its adoption. 

Done at Brussels, 

For the Customs Co-operation Committee 
The President 

EN 

34 

   EN 

 
 
 
 
 
ANNEXES 

EN 

35 

   EN 

 
ANNEX I 

EN 

36 

   EN 

 
 1. Exporter (Name, full address, country)

MOVEMENT CERTIFICATE

 A.TR. No A 000000

 3. Consignee (Name, full address, country) (Optional)

 4. 

 2. Transport document (Optional)

    No……...……………………….. Date……………………………….…………...

 ASSOCIATION

 between the

 EUROPEAN COMMUNITY

 and

TURKEY

 5. Country of exportation

 6. Country of destination (1)

 7. Transport details (Optional)

 8. Remarks  

 9. Item  10. Marks and numbers; Number and kind of packages (for goods in bulk, indicate

 number          the name of the ship of the number of the railway wagon or road vehicle);

         Description of goods

 11. Gross weight

      (kg) or

      other measure

      (hl, m3, etc.)

 12. CUSTOMS ENDORSEMENT

 13. DECLARATION BY THE EXPORTER

 Declaration certified

 Export document (2):

 Stamp

 I, the undersigned, declare that the goods

 describe above meet the conditions required

 Form………………………….……………………No…………………….…………………..

 for the issue of this certificate

 Customs office………………………………………………………………….

 Issuing country …………………………………………………………………………….

………………..    ……………………  ……………………………………………………………..

…………………………………….  …………………………………………………………….

………………………………………………………………

(Place and Date) …………………………………………………………..

(Place and date)

…………………………………………..…………………………………………………………………………… …………………………………… ………………………………

(Signature)

(Signature)

(
1
)

I

n
s
e
r
t

t
h
e
M
e
m
b
e
r
S
t
a
t
e
o
r
T
u
r
k
e
y

(
2
)

C
o
m
p
e
t
e

l

l

o
n
y
w
h
e
r
e
t
h
e
e
x
p
o
r
t
i
n
g

c
o
u
n
t
r
y

r
e
q
u
i
r
e
s

EN 

37 

   EN 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 14. REQUEST FOR VERIFICATION, to:

15. RESULT OF VERIFICATION

Verification carried out shows that this certificate (1)

was ussued by the customs office indicated and that the
information contained therein in accurate

does 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)

 Full address of office making the request

………………………………………………………………………

(Signature)

(1) Insert X in the appropriate box.

EN 

38 

   EN 

 
 
Explanatory notes for the movement certificate 

I. 

Rules for completing the movement certificate 

ANNEX II 

1. 

2. 

The A.TR. movement certificate shall be made out in accordance with the provision 
of Article 9(1). 

The  A.TR.  movement  certificate  must  not  contain  any  erasure  or  superimposed 
correction.  Any  alteration  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 be endorsed by the customs authorities. 

A  description  of  the  products  must  be  given  in  the  box  reserved  for  this  purpose 
without leaving any blank lines. Where the box is not completely filled, a horizontal 
line  must  be  drawn  below  the  last  line  of  the  description,  the  empty  space  being 
crossed through. 

II. 

Particulars to be entered in the various boxes 

1. 

Enter the full name and address of the person or company concerned. 

2.  Where appropriate, enter the number of the transport document. 

3.  Where appropriate, enter the full name and address of the person(s) or company(ies) 

to whom the goods are to be delivered. 

5. 

6. 

9. 

Enter the name of the country from which the goods are exported. 

Enter the name of the country concerned. 

Enter the number of the item in question in relation to the total number of articles on 
the certificate. 

10.  Enter  the  marks,  numbers,  quantity,  kind  of  packages  and  the  normal  trade 

description of the goods. 

11.  Enter the gross mass of the goods described in the corresponding box 10, expressed 

in kilograms or other measure (hl, m³, etc). 

12.  To be completed by the customs authority. Where appropriate, enter the particulars 
related to the export document (type and No of the form, name of the customs office 
and of the issuing country). 

13.  Enter the place and date, signature and name of the exporter. 

________________________ 

EN 

39 

   EN 

 
ANNEX III 

Special stamp referred to at Article 11 (5)

30 mm

(1)

A.TR.

(2)

3
0
m
m

(1) Initials or coat of arms of the exporting State.

(2) Such information as is necessary for the identification of the approved exporter.

_____________ 

___________

EN 

40 

   EN 

 
 
ANNEX IV 

Yellow label referred to in Article 21 

49 mm  

Goods which are not in free 
circulation in the EC-Turkey 
Customs Union 

2
3
m
m

EN 

41 

   EN 

 
 
 
 
 
 
 
 
 
 
ANNEX V 

Supplier's declaration 

The supplier's declaration, the text of which is given below, must be made out in accordance 
with the footnotes. However, the footnotes do not have to be reproduced. 

DECLARATION 

I, the undersigned, declare that the goods listed on this document ………………… (1) 
originate in …………………. (2) and satisfy the rules of origin governing preferential trade 
with ……………………………………………………………..…………………………… 
……………………………………………………………..………………………………. (3). 
I declare that: 

□  Cumulation applied with ……..(name of the country/countries)  

□  No cumulation applied (4) 

I undertake to make available to the customs authorities any further supporting documents 
they require: 
……………………..………... (5) 
.............................................… (6) 
................................................. (7) 

(1) 

(2) 

(3) 
(4) 

(5) 
(6) 
(7) 

If only some of the goods listed on the document are concerned, they should be clearly 
indicated or marked and this marking entered in the declaration as follows: 
"... listed on this document and marked ... originate in ...". 

The Community, Turkey or a country, group of countries or territory as referred to in 
Article 44(a). 
Country, group of countries or territory as referred to in Article 44(a), concerned. 

Complete and delete where necessary 

Place and date. 

Name and function in the company. 

Signature. 

EN 

42 

   EN 

 
 
 
 
 
 
 
ANNEX VI 

Long-term supplier's declaration 

The supplier's declaration, the text of which is given below, must be made out in 
accordance with the footnotes. However, the footnotes do not have to be reproduced. 

DECLARATION 

I, the undersigned, declare that the goods described below: 
…………………………….....…………………….… (1) 
...................................................................................... (2) 
which are regularly supplied to ......……….................. (3), originate in ............................. 
(4) and satisfy the rules of origin governing preferential trade with 
................................................................................................................................................
.... 
……………………………………………………………………………………………..
… (5). 
I declare that: 

□  Cumulation applied with ……..(name of the country/countries)  

□  No cumulation applied (6) 

This declaration is valid for all further shipments of these products dispatched 
from: ........................... to ......................... (7). 
I undertake to inform .................................... immediately if this declaration is no longer 
valid. 
I undertake to make available to the customs authorities any further supporting 
documents they require.  
........................................................ (8) 
........................................................ (9) 
........................................................ (10) 

(1) 
(2) 
(3) 
(4) 

(5) 
(6) 

(7) 
(8) 
(9) 
(10) 

Description. 

Commercial designation as used on the invoices, e.g. model No. 

Name of company to which goods are supplied. 

The Community, Turkey or country, group of countries or territory as referred to in 
Article  44(a). 

Country, group of countries or territory as referred to in Article  44(a), concerned. 

Complete and delete where necessary 

Give the dates. The period should not exceed 12 months. 

Place and date. 

Name and function, name and address of company. 

Signature. 

EN 

43 

   EN