CERTIFICATE OF ORIGIN :
( I ) IS NORMALLY VALID FOR A PERIOD OF FIVE MONTHS AFTER THE DATE OF ISSUE BY THE RESPONSIBLE GOVERNMENT AUTHORITY OF THE EXPORTING BENEFICIARY COUNTRY ;
( II)IS VALID FOR UP TO 10 MONTHS WHEN THE PRODUCTS PASS THROUGH THE TERRITORY OF ONE OR MORE COUNTRIES IN ACCORDANCE WITH THE PROVISIONS OF ARTICLE 5 ( 1 ) ( B );
( III)MAY BE PRESENTED ONLY WITHIN ITS PERIOD OF VALIDITY , SAVE IN THE CASE OF FORCE MAJEURE OR IN EXCEPTIONAL CIRCUMSTANCES ;
( IV)MAY , APART FROM THOSE TWO EXCEPTIONS , BE ACCEPTED BY THE COMPETENT CUSTOMS AUTHORITIES WHERE THE PRODUCTS HAVE BEEN PRESENTED TO THEM BEFORE THE EXPIRY OF THE CERTIFICATE ' S VALIDITY .
11 THOSE CONSIDERATIONS , WHICH ARE PRINCIPALLY CONCERNED WITH THE CERTIFICATE ' S PERIOD OF VALIDITY , ARE NOT SUFFICIENT TO ANSWER THE PRECISE QUESTION RAISED BY THE NATIONAL COURT . THEY DO SHOW , HOWEVER , THAT THE CERTIFICATE OF ORIGIN MAY PROPERLY BE PRODUCED WITHIN A PERIOD EXTENDING SEVERAL MONTHS AFTER IMPORTATION HAS BEEN EFFECTED , THUS ENTITLING TRADERS TO BELIEVE THAT THEY MAY PRODUCE ANY CERTIFICATE FOR AS LONG AS IT REMAINS VALID AS DESCRIBED ABOVE .
12 IN THE ABSENCE OF ANY EXPRESS PROVISION TO THE CONTRARY AN IMPORTER MIGHT NOT BE DENIED THE RIGHT TO PRODUCE A VALID CERTIFICATE AFTER THE EXPIRY OF THE PERIOD DURING WHICH REGULATION NO 3004/75 WAS IN FORCE PROVIDED THAT THE CERTIFICATE RELATED TO A TRANSACTION EFFECTED DURING THAT TIME . IF THE COMMISSION DID NOT REINTRODUCE THE DUTIES IN THE YEAR IN QUESTION PRODUCTION OF THE CERTIFICATE EX POST FACTO IN THE EARLY MONTHS OF THE FOLLOWING YEAR COULD NOT , ANY MORE THAN SUBSEQUENT PRODUCTION IN THE SAME YEAR , PREJUDICE THE EFFECTIVENESS OF THE REGULATION , A FORTIORI AS THE GOODS MIGHT BE CHARGED AGAINST A CEILING AS SOON AS THEY WERE ENTERED FOR HOME USE . SUCH REASONING IS JUSTIFIED IN THE PRESENT INSTANCE BY THE FACT THAT THE CEILINGS WERE NOT DECLARED TO HAVE BEEN REACHED IN 1976 AND THAT THE SUSPENSION OF DUTIES CONTINUED INTO 1977 WITHOUT INTERRUPTION OR ALTERATION .
13 THE REPLY TO BE GIVEN TO THE NATIONAL COURT IS THEREFORE THAT THE SUSPENSION OF CUSTOMS DUTIES PURSUANT TO ARTICLE 1 OF REGULATION ( EEC ) NO 3004/75 OF THE COUNCIL MIGHT APPLY IN THE CASE OF GOODS WHICH WERE IMPORTED , PRESENTED AND ENTERED FOR HOME USE IN 1976 EVEN THOUGH THE CERTIFICATE OF ORIGIN WAS PRODUCED AFTER THAT REGULATION CEASED TO APPLY , PROVIDED THAT THE CERTIFICATE WAS VALID AND WAS PRODUCED IN ACCORDANCE WITH THE CONDITIONS LAID DOWN IN ARTICLES 7 AND 11 OF REGULATION NO 3214/75 OF THE COMMISSION .
SECOND QUESTION
14 IN VIEW OF THE REPLY GIVEN TO THE FIRST QUESTION THE REPLY TO THE SECOND QUESTION MUST BE THAT SINCE THE VALIDITY OF A CERTIFICATE OF ORIGIN IS A MATTER OF FACT THE CERTIFICATE MUST BE ACCEPTED IF IT SATISFIES COMMUNITY REQUIREMENTS