CELEX: 21975D1231(03)
Language: en
Date: 1975-12-02 00:00:00
Title: Decision 1/75 of the EEC-Finland Joint Committee of 2 December 1975 amending Article 23 of Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation

Avis juridique important

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21975D1231(03)

Decision 1/75 of the EEC-Finland Joint Committee of 2 December 1975 amending Article 23 of Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation  

Official Journal L 338 , 31/12/1975 P. 0014

DECISION 1/75 OF THE JOINT COMMITTEE of 2 December 1975 amending Article 23  of Protocol 3 concerning the definition of the concept of 'originating products' and  methods of administrative cooperationTHE JOINT COMMITTEE,Having regard to the Agreement  between the European Economic Community and the Republic of Finland, signed in Brussels  on 5 October 1973;Having regard to Protocol 3 concerning the definition of the concept  of 'originating products' and methods of administrative cooperation (hereinafter referred  to as 'Protocol 3'), and in particular Article 28 thereof; Whereas the present  provisions of Article 23 (1) of Protocol 3, suspended until 31 December 1975 by Joint  Committee Decision 4/74 of 2 December 1974, stipulate that the prohibition on the benefit  of drawback of customs duty or exemption from customs duty of whatever kind, for non- originating products used in the manufacture of originating products, applies as from the  date when the duty applicable to originating products of the same kind as the products  used was, in the Community or in Finland, reduced to 40% of this basic duty;Whereas the  reference to a certain level of tariff dismantling in order to determine the date of  application of these provisions is likely to entail practical difficulties, in particular  because of the differences in tariff systems applicable both to the finished products and  to the originating products of the same kind as the products of the same kind as the  products used;Whereas it is consequently appropriate to provide for a uniform date of  application for the whole of the products concerned; whereas that date may be the date of  the entry ento force of this Decision;Whereas, in addition, the present provisions of  Article 23 (2) and (3), stipulate that, for the application of the tariff system in force  by virtue of Article 3 (1) of the Agreement, in trade between the former EFTA countries,  only those products referred to in Article 25 (1) of Protocol 3 may benefit from drawback  of customs duty of wathever kind;Whereas in practice it is a result of these provisions  that the benefit of drawback of customs duty or exemption from customs duty of wathever  kind, is prohibited for products originating in the Community as originally constitued or  in Ireland which are used in the manufacture of products which may benefit from the  tariff system resulting from Article 3(1) to the Agreement;Whereas this prohibition must  continue for as long as the tariff system resulting from Article 3 (1) of the Agreement  is not identical to that resulting from Article 3 (2) thereof;Whereas, however, for the  majority of the products concerned, this prohibition will continue only until 30 June  1977; whereas it is appropriate in a desire for simplification, to lay down the same date  for all the products in question,HAS DECIDED AS FOLLOWS:Article 1The text of Article  23 of Protocol 3 shall be replaced by the following:'ARTICLE 231. Without prejudice to  the previsions of Article 1 of Protocol 2 , products of the kind to which the Agreement  applies, which are used in the manufacture of products for which a movement certificate  EUR.1 or a form EUR.2 is issued or completed, can only be the subject of drawback of  customs duty or benefit from an exemption from customs duty of whatever kind when  products originating in the Community, Finland or one of the six countries referred to in  Article 2 of this Protocol are concerned.2. Without prejudice to the provisions of  Article 1 of Protocol 2, products originating in the Community as originally constitued  or in Ireland which are used in the manufacture of products obtained in accordance with  the conditions laid down in Article 25(1) may not be the subject, in the State where such  manufacture took place, of drawback of customs duty or benefit from an exemption of  customs duty of wathever kind until 30 June 1977.3. In this and the following Articles,  the term "customs duty" also means charges having an equivalent effect to customs  duty.'Article 2This Decision shall enter into force on 1 January 1976.Done at  Brussels, 2 December 1975.  For the Joint CommitteeThe PresidentR. de  KERGOLAY