CERTIFICATE IS NOW THE EUR 1 CERTIFICATE WHICH WAS SUBSTITUTED FOR THE A.CH . 1 CERTIFICATE PROVIDED FOR IN THE ORIGINAL VERSION OF PROTOCOL NO 3 BY DECISION NO 10/73 OF THE EEC/SWITZERLAND JOINT COMMITTEE OF 12 DECEMBER 1973 , IMPLEMENTED IN THE COMMUNITY BY REGULATION ( EEC ) NO 3600/73 OF THE COUNCIL OF 27 DECEMBER 1973 ( OFFICIAL JOURNAL 1973 L 365 , P . 135 ).
24 ACCORDING TO ARTICLE 10 OF THE PROTOCOL , THE CERTIFICATE , WHICH IS ISSUED BY THE CUSTOMS AUTHORITIES OF THE EXPORTING COUNTRY WHEN THE GOODS TO WHICH IT RELATES ARE EXPORTED , SERVES AS THE DOCUMENTARY EVIDENCE FOR THE PURPOSE OF IMPLEMENTING THE PREFERENTIAL TREATMENT PROVIDED FOR IN THE AGREEMENT .
25 FINALLY ARTICLES 16 AND 17 OF THE PROTOCOL AFFORD THE COMMUNITY CUSTOMS AUTHORITIES THE WIDEST SCOPE FOR RESOLVING , IN COOPERATION WITH THE SWISS CUSTOMS AUTHORITIES , ANY PROBLEMS THAT MAY BE CAUSED BY THE DETERMINATION OF ORIGIN AND THE ISSUE OF MOVEMENT CERTIFICATES .
26 IT FOLLOWS FROM ALL THOSE PROVISIONS THAT THE DETERMINATION OF THE ORIGIN OF GOODS ACCORDING TO PROTOCOL NO 3 IS BASED ON A DIVISION OF POWERS BETWEEN THE CUSTOMS AUTHORITIES OF THE PARTIES TO THE FREE-TRADE AGREEMENT INASMUCH AS ORIGIN IS ESTABLISHED BY THE AUTHORITIES OF THE EXPORTING COUNTRY AND THE PROPER WORKING OF THAT SYSTEM IS MONITORED JOINTLY BY THE AUTHORITIES CONCERNED ON BOTH SIDES . THAT SYSTEM IS JUSTIFIED BY THE FACT THAT THE AUTHORITIES OF THE EXPORTING STATE ARE IN THE BEST POSITION TO VERIFY DIRECTLY THE FACTS WHICH DETERMINE ORIGIN ; MOREOVER , IT HAS THE ADVANTAGE OF PRODUCING CERTAIN AND UNIFORM RESULTS REGARDING THE IDENTIFICATION OF THE ORIGIN OF GOODS AND OF THEREBY AVOIDING DEFLECTIONS OF TRADE AND DISTORTIONS OF COMPETITION IN TRADE .
27 HOWEVER , THAT MECHANISM CAN FUNCTION ONLY IF THE CUSTOMS AUTHORITIES OF THE IMPORTING COUNTRY ACCEPT THE DETERMINATIONS LEGALLY MADE BY THE AUTHORITIES OF THE EXPORTING COUNTRY . RECOGNITION OF SUCH DECISIONS BY THE CUSTOMS AUTHORITIES OF THE MEMBER STATES IS NECESSARY IN ORDER THAT THE COMMUNITY CAN , IN TURN , DEMAND THAT THE AUTHORITIES OF OTHER COUNTRIES WITH WHICH IT HAS CONCLUDED FREE-TRADE AGREEMENTS ACCEPT THE DECISIONS TAKEN BY THE CUSTOMS AUTHORITIES OF THE MEMBER STATES CONCERNING THE ORIGIN OF PRODUCTS EXPORTED FROM THE COMMUNITY TO THOSE NON-MEMBER COUNTRIES .
28 THERE IS NO DANGER THAT THE APPLICATION OF THOSE PROVISIONS MAY ENCOURAGE ABUSES , IN VIEW OF THE FACT THAT ARTICLES 16 AND 17 OF PROTOCOL NO 3 , IN PARTICULAR IN THEIR NEW VERSION , HAVE SET OUT IN DETAIL THE METHODS OF COOPERATION BETWEEN THE CUSTOMS AUTHORITIES CONCERNED , WHERE THE ORIGIN IS CONTESTED OR WHERE THE EXPORTERS OR IMPORTERS HAVE ACTED FRAUDULENTLY .
29 THE FUNCTIONING OF THAT SYSTEM - BASED , AS HAS BEEN STATED ABOVE , ON A DIVISION OF DUTIES BETWEEN THE CUSTOMS AUTHORITIES OF THE PARTIES TO THE FREE-TRADE AGREEMENT AND ON THE RELIANCE WHICH MUST BE PLACED ON THE ACTS OF