CELEX: 52015PC0230
Language: en
Date: 2015-05-29
Title: Proposal for a COUNCIL DECISION on the position to be adopted by the European Union within the Joint Committee established by the Agreement in the form of an exchange of letters between the European Economic Community and the Principality of Andorra as regards the replacement of the Appendix to the Agreement concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

EUROPEAN
                             COMMISSION
                                                   Brussels, 29.5.2015
                                                   COM(2015) 230 final
                                                   ANNEX 1
                                           ANNEX
                                     Document attached
                                            to the
                               proposal for a Council Decision
      on the position to be adopted by the European Union within the Joint Committee
       established by the Agreement in the form of an exchange of letters between the
      European Economic Community and the Principality of Andorra as regards the
   replacement of the Appendix to the Agreement concerning the definition of the concept
            of ‘originating products’ and methods of administrative cooperation
EN                                                                                       EN
 ---pagebreak---                                                     Draft
                  DECISION OF THE EU-ANDORRA JOINT COMMITTEE No
                                                     of
     replacing the appendix to the Agreement in the form of an exchange of letters between
      the European Economic Community and the Principality of Andorra concerning the
        definition of the concept of ‘originating products’ and methods of administrative
                                                cooperation
   THE JOINT COMMITTEE,
   Having regard to the Agreement between the European Economic Community and the
   Principality of Andorra1, and in particular Article 11 thereof,
   Whereas:
   (1)      Article 11 of the Agreement between the European Economic Community and the
            Principality of Andorra (hereinafter ‘the Agreement’) refers to the appendix laying
            down the rules of origin (hereinafter ‘the Appendix’).
   (2)      Article 17(8) of the Agreement stipulates that the Joint Committee may decide to
            amend the provisions of the Appendix.
   (3)      To improve legal certainty for traders and ensure uniform application by both parties,
            the Appendix should be amended to take account of the changes in the rules of origin
            in the pan-Euro-Mediterranean region brought about by the Regional Convention on
            pan-Euro-Mediterranean preferential rules of origin2 (hereinafter ‘the Convention’).
   (5)      To ensure the proper functioning of the Agreement the Joint Committee must replace
            the whole of the Appendix by a new version incorporating all the provisions in
            question in a single text in order to facilitate the work of users and customs authorities,
   HAS ADOPTED THIS DECISION:
                                                  Article 1
   The Appendix to the Agreement in the form of an exchange of letters between the European
   Economic Community and the Principality of Andorra concerning the definition of the
   concept of ‘originating products’ and methods of administrative cooperation is hereby
   replaced by the text set out in the Annex to this Decision.
                                                  Article 2
   This Decision shall enter into force on the day of its adoption.
   It shall apply from ... .
   Done at …, …
                                                                           For the Joint Committee
                                                                                The Chairman
   1
            OJ L 374, 31.12.1990, p. 16.
   2
            OJ L 54, 26.2.2013, p. 4.
EN                                                    2                                                 EN
 ---pagebreak---                                               ANNEX
                                              Appendix
   concerning the definition of the concept of ‘originating products’ and methods of
   administrative cooperation
                                      TABLE OF CONTENTS
                                              TITLE I
                                      GENERAL PROVISIONS
   Article 1      Definitions
    TITLE II        DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
   Article 2      General conditions
   Article 3      Bilateral cumulation of origin
   Article 4      Wholly obtained products
   Article 5      Sufficiently worked or processed products
   Article 6      Insufficient working or processing operations
   Article 7      Unit of qualification
   Article 8      Sets
   Article 9      Neutral elements
                       TITLE III        TERRITORIAL REQUIREMENTS
   Article 10     Principle of territoriality
   Article 11     Direct transport
   Article 12     Exhibitions
                         TITLE IV         DRAWBACK OR EXEMPTION
   Article 13     Prohibition of drawback of or exemption from customs duties
                                TITLE V         PROOF OF ORIGIN
   Article 14     General conditions
   Article 15     Procedure for the issue of a movement certificate EUR.1
EN                                                3                                  EN
 ---pagebreak---    Article 16  Movement certificates EUR.1 issued retrospectively
   Article 17  Issue of a duplicate movement certificate EUR.1
   Article 18  Issue of movement certificates EUR.1 on the basis of a proof of origin issued
               or made out previously
   Article 19  Accounting segregation
   Article 20  Conditions for making out an origin declaration
   Article 21  Approved exporter
   Article 22  Validity of proof of origin
   Article 23  Submission of proof of origin
   Article 24  Exemptions from proof of origin
   Article 25  Supporting documents
   Article 26  Preservation of proof of origin and supporting documents
   Article 27  Discrepancies and formal errors
   Article 28  Amounts expressed in euro
        TITLE VI    ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
   Article 29  Administrative cooperation
   Article 30  Verification of proofs of origin
   Article 31  Dispute settlement
   Article 32  Penalties
   Article 33  Free zones
                           TITLE VII      CEUTA AND MELILLA
   Article 34  Application of the Appendix
   Article 35  Special conditions
                            TITLE VIII FINAL PROVISIONS
   Article 36  Modifications to the Appendix
EN                                              4                                            EN
 ---pagebreak---    List of Annexes
   Annex I:       Introductory notes to the list in Annex II
   Annex II:      List of working or processing required to be carried out on non-
                  originating materials in order for the product manufactured to obtain
                  originating status
   Annex III:     Specimens of movement certificate EUR.1 and application for a
                  movement certificate EUR.1
   Annex IV:      Text of the origin declaration
   Joint Declarations
   Joint Declaration concerning the Republic of San Marino
   Joint Declaration concerning the revision of the rules of origin contained in the
   Appendix concerning the definition of the concept of ‘originating products’ and
   methods of administrative cooperation
EN                                                  5                                   EN
 ---pagebreak---                                      TITLE I
                            GENERAL PROVISIONS
                                      Article 1
                                    Definitions
   1. For the purpose of implementing Article 11(1) of the Agreement, this
   Appendix defines the concept of ‘originating products’ and specifies the
   methods of administrative cooperation.
   2. For the purposes of this Appendix:
   (a) ‘manufacture’ means any kind of working or processing including
   assembly or specific operations;
   (b) ‘material’ means any ingredient, raw material, component or part, etc.,
   used in the manufacture of the product;
   (c) ‘product’ means the product being manufactured, even if it is intended
   for later use in another manufacturing operation;
   (d) ‘goods’ means both materials and products;
   (e) ‘customs value’ means the value as determined in accordance with the
   Agreement on Implementation of Article VII of the General Agreement on
   Tariffs and Trade 1994;
   (f) ‘ex-works price’ means the price paid for the product ex works to the
   manufacturer in the Party in whose undertaking the last working or
   processing is carried out, provided the price includes the value of all the
   materials used, minus any internal taxes which are, or may be, repaid when
   the product obtained is exported;
   (g) ‘value of materials’ means the customs value at the time of importation
   of the non-originating materials used, or, if this is not known and cannot be
   ascertained, the first ascertainable price paid for the materials in the
   exporting Party;
   (h) ‘value of originating materials’ means the value of such materials as
   defined in point (g) applied mutatis mutandis;
   (i) ‘value added’ means the ex-works price minus the customs value of each
   of the materials incorporated which originate in the other Party with which
   cumulation is applicable or, where the customs value is not known or
   cannot be ascertained, the first ascertainable price paid for the materials in
   the exporting Party;
   (j) ‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit
   codes) used in the nomenclature which makes up the Harmonised
   Commodity Description and Coding System, referred to in this Protocol as
   ‘the Harmonised System’ or ‘HS’;
EN                                                  6                             EN
 ---pagebreak---    (k) ‘classified’ refers to the classification of a product or material under a
   particular heading;
   (l) ‘consignment’ means products which are either sent simultaneously from
   one exporter to one consignee or covered by a single transport document
   covering their shipment from the exporter to the consignee or, in the
   absence of such a document, by a single invoice;
   (m) ‘territories’ includes territorial waters;
   (n) ‘Party’ means one, several or all of the Member States of the European
   Union, the European Union or Andorra;
   (o) ‘customs authorities’, for the European Union, means any of the
   customs authorities of the Member States of the European Union.
                                       TITLE II
      DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
                                        Article 2
                                 General conditions
   For the purposes of implementing this Agreement, the following products
   shall be considered as originating in a Party:
   (a) products wholly obtained in a Party, within the meaning of Article 4;
   (b) products obtained in a Party incorporating materials which have not
   been wholly obtained there, provided that such materials have undergone
   sufficient working or processing in the Party concerned within the meaning
   of Article 5.
                                        Article 3
                           Bilateral cumulation of origin
   Notwithstanding Article 2, materials originating in one of the Parties shall
   be considered materials originating in the other Party when incorporated
   into a product obtained there. It shall not be necessary for such materials to
   have undergone sufficient working or processing, provided they have
   undergone working or processing going beyond the operations referred to in
   Article 6.
                                        Article 4
                             Wholly obtained products
   1. The following shall be considered wholly obtained in a Party:
   (a) mineral products extracted from their soil or from their seabed;
EN                                                  7                             EN
 ---pagebreak---    (b) vegetable products harvested there;
   (c) live animals born and raised there;
   (d) products from live animals raised there;
   (e) products obtained by hunting or fishing conducted there;
   (f) products of sea fishing and other products taken from the sea outside the
   territorial waters of the exporting Party by its vessels;
   (g) products made aboard its factory ships exclusively from products
   referred to in (f);
   (h) used articles collected there fit only for the recovery of raw materials;
   (i) waste and scrap resulting from manufacturing operations conducted
   there;
   (j) products extracted from marine soil or subsoil outside its territorial
   waters provided that it has sole rights to work that soil or subsoil;
   (k) goods produced there exclusively from the products specified in (a) to
   (j).
   2. The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(f) and (g)
   shall apply only to vessels and factory ships:
   (a) which are registered or recorded in a Member State of the European
   Union or in Andorra;
   (b) which sail under the flag of a Member State of the European Union or of
   Andorra;
   (c) which are owned to an extent of at least 50 % by nationals of a
   Member State of the European Union or of Andorra, or by a company with
   its head office in a Member State of the European Union or in Andorra, of
   which the manager or managers, Chair of the Board of Directors or the
   Supervisory Board, and the majority of the members of such boards are
   nationals of a Member State of the European Union or of Andorra and, in
   addition to that, of which, in the case of partnerships or limited companies,
   at least half the capital belongs to a Member State of the European Union or
   to Andorra or to public bodies or nationals of the said Parties;
   (d) of which the master and officers are nationals of a Member State of the
   European Union or of Andorra;
   and
   (e) of which at least 75 % of the crew are nationals of a Member State of
   the European Union or of Andorra.
                                        Article 5
                     Sufficiently worked or processed products
EN                                                   8                           EN
 ---pagebreak---    1. For the purposes of Article 2, products which are not wholly obtained
   shall be considered to be sufficiently worked or processed when the
   conditions laid down in the list in Annex II to this Appendix are fulfilled.
   Those conditions indicate the working or processing which must be carried
   out on non-originating materials used in manufacturing and apply only in
   relation to such materials. It follows that, if a product which has acquired
   originating status by fulfilling the conditions set out in the list is used in the
   manufacture of another product, the conditions applicable to the product in
   which it is incorporated do not apply to it, and no account shall be taken of
   the non-originating materials which may have been used in its manufacture.
   2. Notwithstanding paragraph 1, non-originating materials which, according
   to the conditions set out in the list in Annex II to this Appendix, should not
   be used in the manufacture of a product may nevertheless be used, provided
   that:
   (a) their total value does not exceed 10 % of the ex-works price of the
   product;
   (b) any of the percentages given in the list for the maximum value of non-
   originating materials are not exceeded by virtue of this paragraph.
   3. Paragraphs 1 and 2 of this Article shall apply subject to the provisions of
   Article 6.
                                        Article 6
                        Insufficient working or processing
   1. Without prejudice to paragraph 2 of this Article, the following operations
   shall be considered to be insufficient working or processing to confer the
   status of originating products, whether or not the requirements of Article 5
   are satisfied:
   (a) preserving operations to ensure that the products remain in good
   condition during transport and storage;
   (b) breaking-up and assembly of packages;
   (c) washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
   (d) ironing or pressing of textiles;
   (e) simple painting and polishing operations;
   (f) husking, partial or total bleaching, polishing, and glazing of cereals and
   rice;
   (g) operations to colour sugar or form sugar lumps;
   (h) peeling, stoning and shelling, of fruits, nuts and vegetables;
   (i) sharpening, simple grinding or simple cutting;
EN                                                   9                                EN
 ---pagebreak---    (j) sifting, screening, sorting, classifying, grading, matching (including the
   making-up of sets of articles);
   (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on
   cards or boards and all other simple packaging operations;
   (l) affixing or printing marks, labels, logos and other like distinguishing
   signs on products or their packaging;
   (m) simple mixing of products, whether or not of different kinds;
   (n) mixing of sugar with any material;
   (o) simple assembly of parts of articles to constitute a complete article or
   disassembly of products into parts;
   (p) a combination of two or more operations specified in points (a) to (o);
   (q) slaughter of animals.
   2. All operations carried out in a Party on a given product shall be
   considered together when determining whether the working or processing
   undergone by that product is to be regarded as insufficient within the
   meaning of paragraph 1.
                                       Article 7
                                 Unit of qualification
   1. The unit of qualification for the application of the provisions of this
   Appendix shall be the particular product which is considered the basic unit
   when determining classification using the nomenclature of the Harmonised
   System.
   It follows that:
   (a) when a product composed of a group or assembly of articles is classified
   under the terms of the Harmonised System in a single heading, the whole
   constitutes the unit of qualification;
   (b) when a consignment consists of a number of identical products
   classified under the same heading of the Harmonised System, each product
   must be taken individually when applying the provisions of this Appendix.
   2. Where, under General Rule 5 of the Harmonised System, packaging is
   included with the product for classification purposes, it shall be included for
   the purposes of determining origin.
                                       Article 8
                                          Sets
   Sets, as defined in General Rule 3 of the Harmonised System, shall be
   regarded as originating when all the component products are originating.
   Nevertheless, when a set is composed of originating and non-originating
EN                                                  10                             EN
 ---pagebreak---    products, the set as a whole shall be regarded as originating, provided that
   the value of the non-originating products does not exceed 15 % of the ex-
   works price of the set.
                                       Article 9
                                   Neutral elements
   In order to determine whether a product is an originating product, it shall
   not be necessary to determine the origin of the following which might be
   used in its manufacture:
   (a) energy and fuel;
   (b) plant and equipment;
   (c) machines and tools;
   (d) goods which do not enter and which are not intended to enter into the
   final composition of the product.
                                       TITLE III
                         TERRITORIAL REQUIREMENTS
                                       Article 10
                              Principle of territoriality
   1. Except as provided for in Article 3 and in paragraph 3 of this Article, the
   conditions for acquiring originating status set out in Title II shall be
   fulfilled without interruption in a Party.
   2. Except as provided for in Article 3, where originating goods exported
   from a Party to another country return, they shall be considered non-
   originating, unless it can be demonstrated to the satisfaction of the customs
   authorities that:
   (a) the returning goods are the same as those exported; and
   (b) the returning goods have not undergone any operation beyond that
   necessary to preserve them in good condition while in that country or while
   being exported.
   3. The acquisition of originating status in accordance with the conditions set
   out in Title II shall not be affected by working or processing done outside a
   Party on materials exported from the Party and subsequently reimported
   there, provided that:
   (a) the said materials are wholly obtained in the Party or have undergone
   working or processing beyond the operations referred to in Article 6 prior to
   being exported; and
   (b) it can be demonstrated to the satisfaction of the customs authorities that:
EN                                                 11                              EN
 ---pagebreak---            (i) the re-imported goods have been obtained by working or
   processing the exported materials; and
           (ii) the total added value acquired outside the Party by applying the
   provisions of this Article does not exceed 10 % of the ex-works price of the
   end-product for which originating status is claimed.
   4. For the purposes of paragraph 3, the conditions for acquiring originating
   status set out in Title II shall not apply to working or processing done
   outside a Party. But where, in the list in Annex II to this Appendix, a rule
   setting a maximum value for all the non-originating materials incorporated
   is applied in determining the originating status of the end-product, the total
   value of the non-originating materials incorporated in the territory of the
   party concerned, taken together with the total added value acquired outside
   the Party by applying the provisions of this Article, shall not exceed the
   stated percentage.
   5. For the purposes of applying the provisions of paragraphs 3 and 4, ‘total
   added value’ shall be taken to mean all costs arising outside a Party,
   including the value of the materials incorporated there.
   6. The provisions of paragraphs 3 and 4 shall not apply to products which
   do not fulfil the conditions set out in the list in Annex II to this Appendix or
   which can be considered sufficiently worked or processed only if the
   general tolerance fixed in Article 5(2) is applied.
   7. Any working or processing of the kind covered by the provisions of this
   Article and done outside a Party shall be done under the outward processing
   arrangements, or similar arrangements.
                                      Article 11
                                   Direct transport
   1. The preferential treatment provided for under this Agreement applies
   only to products, satisfying the requirements of this Appendix, which are
   transported directly between the Parties. However, products constituting
   one single consignment may be transported through other territories with,
   should the occasion arise, trans-shipment or temporary warehousing in such
   territories, 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.
   2. Evidence that the conditions set out in paragraph 1 have been fulfilled
   shall be supplied to the customs authorities of the importing Party by the
   production of:
   (a) a single transport document covering the passage from the exporting
   Party through the country of transit;
   (b) a certificate issued by the customs authorities of the country of transit:
EN                                                    12                            EN
 ---pagebreak---             (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 transit country; or
   (c) failing these, any substantiating documents.
                                        Article 12
                                       Exhibitions
   1. Originating products, sent for exhibition in a country other than one of
   the Parties and sold after the exhibition for importation in a Party, shall
   benefit on importation from the provisions of this Agreement provided it is
   shown to the satisfaction of the customs authorities that:
   (a) an exporter has consigned these products from one of the Parties to the
   country in which the exhibition is held and has exhibited them there;
   (b) the products have been sold or otherwise disposed of by that exporter to
   a person in one of the Parties;
   (c) the products have been consigned during the exhibition or immediately
   thereafter in the state in which they were sent for exhibition; and
   (d) the products have not, since they were consigned for exhibition, been
   used for any purpose other than demonstration at the exhibition.
   2. A proof of origin shall be issued or made out in accordance with the
   provisions of Title V and submitted to the customs authorities of the
   importing Party in the normal manner. The name and address of the
   exhibition shall be indicated thereon. Where necessary, additional
   documentary evidence of the conditions under which they have been
   exhibited may be required.
   3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts
   exhibition, fair or similar public show or display which is not organised for
   private purposes in shops or business premises with a view to the sale of
   foreign products, and during which the products remain under customs
   control.
                                        TITLE IV
                            DRAWBACK OR EXEMPTION
                                        Article 13
         Prohibition of drawback of or exemption from customs duties
EN                                                  13                             EN
 ---pagebreak---    1. Non-originating materials used in the manufacture of products
   originating in a Party for which a proof of origin is issued or made out in
   accordance with the provisions of Title V shall not be subject in the Parties
   to drawback of, or exemption from, customs duties of whatever kind.
   2. The prohibition in paragraph 1 shall apply to any arrangement for refund,
   remission or non-payment, partial or complete, of customs duties or charges
   having an equivalent effect, applicable in a Party to materials used in the
   manufacture, where such refund, remission or non-payment applies,
   expressly or in effect, when products obtained from the said materials are
   exported and not when they are retained for home use there.
   3. The exporter of products covered by a proof of origin shall be prepared to
   submit at any time, upon request from the customs authorities, all
   appropriate documents proving that no drawback has been obtained in
   respect of the non-originating materials used in the manufacture of the
   products concerned and that all customs duties or charges having equivalent
   effect applicable to such materials have actually been paid.
   4. The provisions of paragraphs 1, 2 and 3 of this Article shall also apply in
   respect of packaging within the meaning of Article 7(2), and products in a
   set within the meaning of Article 8 when such items are non-originating.
   5. The provisions of paragraphs 1 to 4 shall apply only in respect of
   materials which are of the kind to which this Appendix applies.
                                      TITLE V
                                PROOF OF ORIGIN
                                      Article 14
                                 General conditions
   1. Products originating in one of the Parties shall, on importation into the
   other Party, benefit from the provisions of this Agreement upon submission
   of one of the following proofs of origin:
   (a) a movement certificate EUR.1, a specimen of which appears in
   Annex III to this Appendix;
   (b) in the cases specified in Article 20(1), a declaration (hereinafter referred
   to as the ‘origin declaration’) given by the exporter on an invoice, a delivery
   note or any other commercial document which describes the products
   concerned in sufficient detail to enable them to be identified. The text of the
   origin declaration appears in Annex IV to this Appendix.
   2. Notwithstanding paragraph 1 of this Article, originating products within
   the meaning of this Appendix shall, in the cases specified in Article 24,
   benefit from the provisions of this Agreement without it being necessary to
   submit any of the proofs of origin referred to in paragraph 1 of this Article.
EN                                                 14                               EN
 ---pagebreak---                                       Article 15
            Procedure for the issue of a movement certificate EUR.1
   1. A movement certificate EUR.1 shall be issued by the customs authorities
   of the exporting Party on application having been made in writing by the
   exporter or, under the exporter's responsibility, by its authorised
   representative.
   2. For this purpose, the exporter or its authorised representative shall fill in
   both the movement certificate EUR.1 and the application form, specimens
   of which appear in Annex III to this Appendix. These forms shall be
   completed in one of the languages in which this Agreement is drawn up and
   in accordance with the provisions of the national law of the exporting
   country. If the completion of the forms is done in handwriting, they shall be
   completed in ink, in printed characters. The description of the products shall
   be given in the box reserved for this purpose without leaving any blank
   lines. Where the box is not completely filled, a horizontal line shall be
   drawn below the last line of the description, the empty space being crossed
   through.
   3. The exporter applying for the issue of a movement certificate EUR.1
   shall be prepared to submit at any time, at the request of the customs
   authorities of the exporting Party where the movement certificate EUR.1 is
   issued, all appropriate documents proving the originating status of the
   products concerned as well as the fulfilment of the other requirements of
   this Appendix.
   4. Without prejudice to paragraph 5, a movement certificate EUR.1 shall be
   issued by the customs authorities of a Member State of the European Union
   or of Andorra if the products concerned can be considered products
   originating in the European Union or in Andorra and fulfil the other
   requirements of this Appendix.
   5. The customs authorities issuing movement certificates EUR.1 shall take
   any steps necessary to verify the originating status of the products and the
   fulfilment of the other requirements of this Appendix. 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. They
   shall also ensure that the forms referred to in paragraph 2 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.
   6. The date of issue of the movement certificate EUR.1 shall be indicated in
   Box 11 of the certificate.
   7. A movement certificate EUR.1 shall be issued by the customs authorities
   and made available to the exporter as soon as actual exportation has been
   effected or ensured.
                                      Article 16
EN                                                  15                              EN
 ---pagebreak---               Movement certificates EUR.1 issued retrospectively
   1. Notwithstanding Article 15(7), a movement certificate EUR.1 may
   exceptionally be issued after exportation of the products to which it relates
   if:
   (a) it was not issued at the time of exportation because of errors or
   involuntary omissions or special circumstances; or
   (b) it is demonstrated to the satisfaction of the customs authorities that a
   movement certificate EUR.1 was issued but was not accepted at importation
   for technical reasons.
   2. For the implementation of paragraph 1, the exporter shall indicate in its
   application the place and date of exportation of the products to which the
   movement certificate EUR.1 relates, and state the reasons for its request.
   3. The customs authorities may issue a movement certificate EUR.1
   retrospectively only after verifying that the information supplied in the
   exporter's application complies with that in the corresponding file.
   4. Movement certificates EUR.1 issued retrospectively shall be endorsed
   with the following phrase in English:
   ‘ISSUED RETROSPECTIVELY’.
   5. The endorsement referred to in paragraph 4 shall be inserted in Box 7 of
   the movement certificate EUR.1.
                                       Article 17
                Issue of a duplicate movement certificate EUR.1
   1. In the event of theft, loss or destruction of a movement certificate EUR.1,
   the exporter may apply to the customs authorities which issued it for a
   duplicate made out on the basis of the export documents in their possession.
   2. The duplicate issued in this way shall be endorsed with the following
   word in English: ‘DUPLICATE’.
   3. The endorsement referred to in paragraph 2 shall be inserted in Box 7 of
   the duplicate movement certificate EUR.1.
   4. The duplicate, which shall bear the date of issue of the original
   movement certificate EUR.1, shall take effect as from that date.
                                       Article 18
     Issue of movement certificates EUR.1 on the basis of a proof of origin
                           issued or made out previously
   When originating products are placed under the control of a customs office
   in one of the Parties, it shall be possible to replace the original proof of
   origin by one or more movement certificates EUR.1 for the purpose of
EN                                                   16                           EN
 ---pagebreak---    sending all or some of these products elsewhere within one of the Parties.
   The replacement movement certificate(s) EUR.1 shall be issued by the
   customs office under whose control the products are placed.
                                     Article 19
                              Accounting segregation
   1. Where considerable cost or material difficulties arise in keeping separate
   stocks of originating and non-originating materials which are identical and
   interchangeable, the customs authorities may, at the written request of those
   concerned, authorise the so-called ‘accounting segregation’ method
   (hereinafter referred to as the ‘method’) to be used for managing such
   stocks.
   2. The method must be able to ensure that, for a specific reference period,
   the number of products obtained which could be considered ‘originating’ is
   the same as that which would have been obtained had there been physical
   segregation of the stocks.
   3. The customs authorities may make the grant of authorisation referred to
   in paragraph 1 subject to any conditions deemed appropriate.
   4. The method shall be applied and the application thereof shall be recorded
   on the basis of the general accounting principles applicable in the country
   where the product was manufactured.
   5. The beneficiary of the method may make out or apply for proofs of
   origin, as the case may be, for the quantity of products which may be
   considered originating. At the request of the customs authorities, the
   beneficiary shall provide a statement of how the quantities have been
   managed.
   6. The customs authorities shall monitor the use made of the authorisation
   and may withdraw it whenever the beneficiary makes improper use of the
   authorisation in any manner whatsoever or fails to fulfil any of the other
   conditions laid down in this Appendix.
                                     Article 20
                Conditions for making out an origin declaration
   1. An origin declaration as referred to in Article 14(1)(b) may be made out:
   (a) by an approved exporter within the meaning of Article 21; or
   (b) by any exporter for any consignment consisting of one or more
   packages containing originating products the total value of which does not
   exceed EUR 6 000.
EN                                                 17                            EN
 ---pagebreak---    2. Without prejudice to paragraph 3, an origin declaration may be made out
   if the products concerned can be considered products originating in the
   European Union or in Andorra and fulfil the other requirements of this
   Appendix.
   3. The exporter making out an origin declaration shall be prepared to submit
   at any time, at the request of the customs authorities of the exporting Party,
   all appropriate documents proving the originating status of the products
   concerned as well as the fulfilment of the other requirements of this
   Appendix.
   4. An origin declaration shall be made out by the exporter by typing,
   stamping or printing on the invoice, the delivery note or another
   commercial document, the declaration, the text of which appears in
   Annex IV to this Appendix, using one of the linguistic versions set out in
   that Annex and in accordance with the provisions of the national law of the
   exporting country. If the declaration is handwritten, it shall be written in ink
   in printed characters.
   5. Origin declarations shall bear the original signature of the exporter in
   manuscript. However, an approved exporter within the meaning of Article
   21 shall not be required to sign such declarations provided that it gives the
   customs authorities of the exporting Party a written undertaking that it
   accepts full responsibility for any origin declaration which identifies it as if
   the declaration had been signed in manuscript by it.
   6. An origin declaration may be made out by the exporter when the
   products to which it relates are exported, or after exportation on condition
   that it is presented in the importing country no later than two years after the
   importation of the products to which it relates.
                                      Article 21
                                 Approved exporter
   1. The customs authorities of the exporting Party may authorise any
   exporter (hereinafter referred to as ‘approved exporter’), who makes
   frequent shipments of products in accordance with the provisions of this
   Appendix, to make out origin declarations irrespective of the value of the
   products concerned. An exporter seeking such authorisation shall offer to
   the satisfaction of the customs authorities all guarantees necessary to verify
   the originating status of the products as well as the fulfilment of the other
   requirements of this Appendix.
   2. The customs authorities may grant the status of approved exporter
   subject to any conditions which they consider appropriate.
   3. The customs authorities shall grant to the approved exporter a customs
   authorisation number which shall appear on the origin declaration.
   4. The customs authorities shall monitor the use of the authorisation by the
   approved exporter.
EN                                                 18                               EN
 ---pagebreak---    5. The customs authorities may withdraw the authorisation at any time.
   They shall do so where the approved exporter no longer offers the
   guarantees referred to in paragraph 1, does not fulfil the conditions referred
   to in paragraph 2 or otherwise makes incorrect use of the authorisation.
                                     Article 22
                            Validity of proof of origin
   1. A proof of origin shall be valid for four months from the date of issue in
   the exporting Party, and shall be submitted within that period to the customs
   authorities of the importing Party.
   2. Proofs of origin which are submitted to the customs authorities of the
   importing Party after the final date for presentation specified in paragraph 1
   may be accepted for the purpose of applying preferential treatment where
   the failure to submit these documents by the final date set is due to
   exceptional circumstances.
   3. In other cases of belated presentation, the customs authorities of the
   importing Party may accept the proofs of origin where the products have
   been submitted before the said final date.
                                     Article 23
                          Submission of proof of origin
   Proofs of origin shall be submitted to the customs authorities of the
   importing Party in accordance with the procedures applicable in that
   country. The said authorities may require a translation of a proof of origin
   and may also require the import declaration to be accompanied by a
   statement from the importer to the effect that the products meet the
   conditions required for the implementation of this Agreement.
                                     Article 24
                         Exemptions from proof of origin
   1. Products sent as small packages from private persons to private persons
   or forming part of travellers' personal luggage shall be admitted as
   originating products without requiring the submission of a proof of origin,
   provided that such products are not imported by way of trade and have been
   declared as meeting the requirements of this Appendix, and where there is
   no doubt as to the veracity of such a declaration. In the case of products sent
   by post, that declaration may be made on the customs declaration
   CN22/CN23 or on a sheet of paper annexed to that document.
   2. Imports which are occasional and consist solely of products for the
   personal use of the recipients or travellers or their families shall not be
EN                                                 19                              EN
 ---pagebreak---    considered imports by way of trade if it is evident from the nature and
   quantity of the products that no commercial purpose is in view.
   3. Furthermore, the total value of these products shall not exceed EUR 500
   in the case of small packages or EUR 1 200 in the case of products forming
   part of travellers' personal luggage.
                                       Article 25
                               Supporting documents
   The documents referred to in Articles 15(3) and 20(3) used for the purpose
   of proving that products covered by a movement certificate EUR.1 or an
   origin declaration may be considered products originating in one of the
   Parties and fulfil the other requirements of this Appendix may consist, inter
   alia, of the following:
   (a) direct evidence of the processes carried out by the exporter or supplier to
   obtain the goods concerned, contained for example in its accounts or
   internal bookkeeping;
   (b) documents proving the originating status of materials used, issued or
   made out in one of the Parties concerned where these documents are used in
   accordance with national law;
   (c) documents proving the working or processing of materials in one of the
   Parties concerned, issued or made out in one of the Parties concerned,
   where these documents are used in accordance with national law;
   (d) movement certificates EUR.1 or origin declarations proving the
   originating status of materials used, issued or made out in one of the Parties
   concerned in accordance with this Appendix;
   (e) appropriate evidence concerning working or processing undergone
   outside the relevant Party by application of Article 11, proving that the
   requirements of that Article have been satisfied.
                                       Article 26
           Preservation of proof of origin and supporting documents
   1. The exporter applying for the issue of a movement certificate EUR.1
   shall keep for at least three years the documents referred to in Article 15(3).
   2. The exporter making out an origin declaration shall keep for at least three
   years a copy of this origin declaration as well as the documents referred to
   in Article 20(3).
   3. The customs authorities of the exporting Party issuing a movement
   certificate EUR.1 shall keep for at least three years the application form
   referred to in Article 15(2).
EN                                                 20                              EN
 ---pagebreak---    4. The customs authorities of the importing Party shall keep for at least
   three years the movement certificates EUR.1 and the origin declarations
   submitted to them.
                                      Article 27
                         Discrepancies and formal errors
   1. The discovery of slight discrepancies between the statements made in the
   proof of origin and those made in the document submitted to the customs
   office for the purpose of carrying out the formalities for importing the
   products shall not, ipso facto, render the proof of origin null and void if it is
   duly established that this document does correspond to the products
   submitted.
   2. Obvious formal errors such as typing errors on a proof of origin should
   not cause this document to be rejected if these errors are not such as to
   create doubts concerning the correctness of the statements made in this
   document.
                                      Article 28
                            Amounts expressed in euro
   1. For the application of the provisions of Article 20(1)(b) and Article 24(3)
   in cases where products are invoiced in a currency other than euro, amounts
   in the national currencies of the Parties equivalent to the amounts expressed
   in euro shall be fixed annually by each of the countries concerned.
   2. A consignment shall benefit from the provisions of Article 20(1)(b) or
   Article 24(3) by reference to the currency in which the invoice is drawn up,
   according to the amount fixed by the country concerned.
   3. The amounts to be used in any given national currency shall be the
   equivalent in that currency of the amounts expressed in euro as at the first
   working day of October. The amounts shall be communicated to the
   European Commission by 15 October and shall apply from 1 January the
   following year. The European Commission shall notify all countries
   concerned of the relevant amounts.
   4. A country may round up or down the amount resulting from the
   conversion into its national currency of an amount expressed in euro. The
   rounded-off amount may not differ from the amount resulting from the
   conversion by more than 5 %. A country may retain unchanged its national
   currency equivalent of an amount expressed in euro if, at the time of the
   annual adjustment provided for in paragraph 3, the conversion of that
   amount, before any rounding-off, results in an increase of less than 15 % in
   the national currency equivalent. The national currency equivalent may be
   retained unchanged if the conversion were to result in a decrease in that
   equivalent value.
EN                                                21                                 EN
 ---pagebreak---    5. The amounts expressed in euro shall be reviewed by the Joint Committee
   at the request of any Party. When carrying out this review, the Joint
   Committee shall consider the desirability of preserving the effects of the
   limits concerned in real terms. For this purpose, it may decide to modify the
   amounts expressed in euro.
                                      TITLE VI
         ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
                                      Article 29
                            Administrative cooperation
   1. The customs authorities of the Parties shall provide each other, through
   the European Commission, with specimen impressions of stamps used in
   their customs offices for the issue of movement certificates EUR.1, and
   with the addresses of the customs authorities responsible for verifying those
   certificates and origin declarations.
   2. In order to ensure the proper application of this Appendix, the Parties
   shall assist each other, through the competent customs administrations, in
   checking the authenticity of the movement certificates EUR.1 and origin
   declarations, and the correctness of the information given in
   these documents.
                                      Article 30
                          Verification of proofs of origin
   1. Subsequent verifications of proofs of origin shall be carried out at
   random or whenever the customs authorities of the importing Party have
   reasonable doubts as to the authenticity of such documents, the originating
   status of the products concerned or the fulfilment of the other requirements
   of this Appendix.
   2. For the purposes of implementing the provisions of paragraph 1, the
   customs authorities of the importing Party shall return the movement
   certificate EUR.1 and the invoice, if it has been submitted, the origin
   declaration, or a copy of these documents, to the customs authorities of the
   exporting Party giving, where appropriate, the reasons for the request for
   verification. Any documents and information obtained suggesting that the
   information given on the proof of origin is incorrect shall be forwarded in
   support of the request for verification.
   3. The verification shall be carried out by the customs authorities of the
   exporting Party. 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.
   4. If the customs authorities of the importing Party decide to suspend the
   granting of preferential treatment to the products concerned while awaiting
EN                                                22                             EN
 ---pagebreak---    the results of the verification, release of the products shall be offered to the
   importer subject to any precautionary measures judged necessary.
   5. The customs authorities requesting the verification shall be informed of
   the results thereof as soon as possible. These results shall indicate clearly
   whether the documents are authentic and whether the products concerned
   may be considered products originating in a Party and fulfil the other
   requirements of this Appendix.
   6. 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 determine the authenticity of the document in question or the
   real origin of the products, the requesting customs authorities shall, except
   in exceptional circumstances, refuse entitlement to the preferences.
                                       Article 31
                                  Dispute settlement
   Where disputes arise in relation to the verification procedures of Article 30
   which cannot be settled between the customs authorities requesting a
   verification and the customs authorities responsible for carrying out this
   verification, they shall be submitted to the Joint Committee. Where disputes
   other than those related to the verification procedures of Article 30 arise in
   relation to the interpretation of this Convention, they shall be submitted to
   the Joint Committee.
   In all cases the settlement of disputes between the importer and the customs
   authorities of the importing Contracting Party shall take place under the
   legislation of that country.
                                       Article 32
                                       Penalties
   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 a preferential treatment for products.
                                       Article 33
                                      Free zones
   1. The Parties shall take all necessary steps to ensure that products traded
   under cover of a proof of origin, which in the course of transport use a free
   zone situated in their territory, are not substituted by other goods and do not
   undergo handling other than normal operations designed to prevent their
   deterioration.
   2. By way of derogation from paragraph 1, when products originating in
   one of the Parties are imported into a free zone under cover of a proof of
EN                                                   23                             EN
 ---pagebreak---    origin and undergo treatment or processing, the authorities concerned shall
   issue a new movement certificate EUR.1 at the exporter's request, if the
   treatment or processing undergone complies with this Appendix.
                                     TITLE VII
                              CEUTA AND MELILLA
                                      Article 34
                            Application of the Appendix
   1. The term ‘European Union’ does not cover Ceuta and Melilla.
   2. Products originating in Andorra, when imported into Ceuta or Melilla,
   shall enjoy in all respects the same customs regime as that which is applied
   to products originating in the customs territory of the European Union
   under Protocol 2 to the Act of Accession of Spain and Portugal to the
   European Communities. Andorra shall grant to imports of products covered
   by this Agreement and originating in Ceuta and Melilla the same customs
   regime as that which is granted to products imported from and originating
   in the European Union.
   3. For the purpose of the application of paragraph 2 of this Article with
   regard to products originating in Ceuta and Melilla, this Appendix shall
   apply mutatis mutandis subject to the special conditions set out in
   Article 35.
                                      Article 35
                                 Special conditions
   1. Provided that they have been transported directly in accordance with the
   provisions of Article 11, the following shall be considered:
   (1) products originating in Ceuta and Melilla:
   (a) products wholly obtained in Ceuta and Melilla;
   (b) products obtained in Ceuta and Melilla in the manufacture of which
   products other than those referred to in (a) are used, provided that:
   (i) the said products have undergone sufficient working or processing
   within the meaning of Article 5; or that
   (ii) those products originated in one of the Parties, provided that they have
   been submitted to working or processing which goes beyond the operations
   referred to in Article 6;
   (2) products originating in Andorra:
   (a) products wholly obtained in Andorra;
EN                                                 24                            EN
 ---pagebreak---    (b) products obtained in Andorra, in the manufacture of which products
   other than those referred to in (a) are used, provided that:
   (i) those products have undergone sufficient working or processing within
   the meaning of Article 5; or
   (ii) those products originated in Ceuta and Melilla or in the European
   Union, provided that they have been submitted to working or processing
   which goes beyond the operations referred to in Article 6.
   2. Ceuta and Melilla shall be considered a single territory.
   3. The exporter or its authorised representative shall enter ‘Andorra’ and
   ‘Ceuta and Melilla’ in Box 2 of movement certificates EUR.1 or on invoice
   declarations. In addition, in the case of products originating in Ceuta and
   Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or
   on origin declarations.
   4. The Spanish customs authorities shall be responsible for the application
   of this Appendix in Ceuta and Melilla.
                                     TITLE VIII
                               FINAL PROVISIONS
                                      Article 36
                           Modifications to the Appendix
   The Joint Committee may decide to amend the provisions of this Appendix.
EN                                                  25                         EN
 ---pagebreak---    ANNEX I
                       Introductory notes to the list in Annex II
   Note 1:
   The list sets out the conditions required for all products to be considered
   sufficiently worked or processed within the meaning of Article 5 of this
   Appendix.
   Note 2:
   2.1. The first two columns in the list describe the product obtained. The first
   column gives the heading number or chapter number used in the
   Harmonised System and the second column gives the description of goods
   used in that system for that heading or chapter. For each entry in the first
   two columns, a rule is specified in column 3 or 4. Where, in some cases, the
   entry in the first column is preceded by an ‘ex’, this signifies that the rules
   in column 3 or 4 apply only to the part of that heading as described in
   column 2.
   2.2. Where several heading numbers are grouped together in column 1 or a
   chapter number is given and the description of products in column 2 is
   therefore given in general terms, the adjacent rules in column 3 or 4 apply
   to all products which, under the Harmonised System, are classified in
   headings of the chapter or in any of the headings grouped together in
   column 1.
   2.3. Where there are different rules in the list applying to different products
   within a heading, each indent contains the description of that part of the
   heading covered by the adjacent rules in column 3 or 4.
   2.4. Where, for an entry in the first two columns, a rule is specified in both
   columns 3 and 4, the exporter may opt to apply either the rule set out in
   column 3 or that set out in column 4. If no origin rule is given in column 4,
   the rule set out in column 3 is to be applied.
   Note 3
   3.1. The provisions of Article 5 of this Appendix, concerning products
   having acquired originating status which are used in the manufacture of
   other products, shall apply, regardless of whether this status has been
   acquired inside the factory where these products are used or in another
   factory in one of the Parties.
   3.2. The rule in the list represents the minimum amount of working or
   processing required, and the carrying-out of more working or processing
   also confers originating status; conversely, the carrying-out of less working
   or processing cannot confer originating status. Thus, if a rule provides that
   non-originating material, at a certain level of manufacture, may be used, the
   use of such material at an earlier stage of manufacture is allowed, and the
   use of such material at a later stage is not.
   3.3. Without prejudice to Note 3.2, where a rule uses the expression
   ‘Manufacture from materials of any heading’, then materials of any
EN                                                   26                            EN
 ---pagebreak---    heading(s) (even materials of the same description and heading as the
   product) may be used, subject, however, to any specific limitations which
   may also be contained in the rule.
   However, the expression ‘Manufacture from materials of any heading,
   including other materials of heading ...’ or ‘Manufacture from materials of
   any heading, including other materials of the same heading as the product’
   means that materials of any heading(s) may be used, except those of the
   same description as the product as given in column 2 of the list.
   3.4. When a rule in the list specifies that a product may be manufactured
   from more than one material, this means that one or more materials may be
   used. It does not require that all be used.
   3.5. Where a rule in the list specifies that a product must be manufactured
   from a particular material, the condition does not prevent the use of other
   materials which, because of their inherent nature, cannot satisfy the rule.
   Example:
   The rule for prepared foods of heading 19.04, which specifically excludes the use of
   cereals and their derivatives, does not prevent the use of mineral salts, chemicals and
   other additives which are not products from cereals.
   However, this does not apply to products which, although they cannot be
   manufactured from the particular materials specified in the list, can be produced from
   a material of the same nature at an earlier stage of manufacture.
   3.6. Where, in a rule in the list, two percentages are given for the maximum value of
   non-originating materials that can be used, then these percentages may not be added
   together. In other words, the maximum value of all the non-originating materials used
   may never exceed the higher of the percentages given. Furthermore, the individual
   percentages must not be exceeded, in relation to the particular materials to which they
   apply.
EN                                                 27                                      EN
 ---pagebreak---                            ANNEX II
   LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT
    ON NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT
           MANUFACTURED TO OBTAIN ORIGINATING STATUS
EN                               28                         EN
 ---pagebreak---       HS heading              Description                Working or processing carried out on non-originating materials which
                                                                                 confers originating status
          (1)                     (2)                                (3)                     or                (4)
   Chapter 1     Live animals                        All the animals of Chapter 1 must
                                                     be wholly obtained
   Chapter 2     Meat and edible meat offal          Manufacture in which all the
                                                     materials of Chapters 1 and 2 used
                                                     are wholly obtained
   Chapter 3     Fish and crustaceans, molluscs      Manufacture in which all the
                 and other aquatic invertebrates     materials of Chapter 3 used are
                                                     wholly obtained
   ex Chapter 4  Dairy produce; birds' eggs;         Manufacture in which all the
                 natural honey; edible products of   materials of Chapter 4 used are
                 animal origin, not elsewhere        wholly obtained
                 specified or included; except for:
   0403          Buttermilk, curdled milk and        Manufacture in which:
                 cream, yogurt, kephir and other
                 fermented or acidified milk and     -           all the materials of
                 cream,       whether      or    not Chapter 4 used must be wholly
                 concentrated or containing added    obtained;
                 sugar or other sweetening matter    -           all the fruit juice (except
                 or flavoured or containing added    that of pineapple, lime or
                 fruit, nuts or cocoa                grapefruit) of heading 2009 used is
                                                     originating, and
                                                     -           the value of all the
                                                     materials of Chapter 17 used does
                                                     not exceed 30 % of the value of the
                                                     ex-works price of the product
   ex Chapter 5  Products of animal origin, not      Manufacture in which all the
                 elsewhere specified or included;    materials of Chapter 5 used are
                 except for:                         wholly obtained
   ex 0502       Prepared pigs’, hogs’ or boars’     Cleaning, disinfecting, sorting and
                 bristles and hair                   straightening of bristles and hair
   Chapter 6     Live trees and other plants; bulbs, Manufacture in which:
                 roots and the like; cut flowers and
                 ornamental foliage                  -           all the materials of
                                                     Chapter 6 used are wholly obtained,
                                                     and
                                                     -           the value of all the
                                                     materials used does not exceed
                                                     50 % of the ex-works price of the
                                                     product
EN                                                            29                                                              EN
 ---pagebreak---           (1)                      (2)                               (3)                    or (4)
   Chapter 7     Edible vegetables and certain        Manufacture in which all the
                 roots and tubers                     materials of Chapter 7 used are
                                                      wholly obtained
   Chapter 8     Edible fruit and nuts; peel of       Manufacture in which:
                 citrus fruits or melons
                                                      -           all the fruit and nuts
                                                      used are wholly obtained, and
                                                      -           the value of all the
                                                      materials of Chapter 17 used does
                                                      not exceed 30 % of the value of the
                                                      ex-works price of the product
   ex Chapter 9  Coffee, tea, maté and spices;        Manufacture in which all the
                 except for:                          materials of Chapter 9 used are
                                                      wholly obtained
   0901          Coffee, whether or not roasted or    Manufacture from materials of any
                 decaffeinated; coffee husks and      heading
                 skins;       coffee      substitutes
                 containing       coffee    in   any
                 proportion
   0902          Tea, whether or not flavoured        Manufacture from materials of any
                                                      heading
   ex 0910       Mixtures of spices                   Manufacture from materials of any
                                                      heading
   Chapter 10    Cereals                              Manufacture in which all the
                                                      materials of Chapter 10 used are
                                                      wholly obtained
   ex Chapter 11 Products of the milling industry;    Manufacture in which all the
                 malt; starches; inulin; wheat        cereals, edible vegetables, roots and
                 gluten; except for:                  tubers of heading 0714 or fruit used
                                                      are wholly obtained
   ex 1106       Flour, meal and powder of the        Drying and milling of leguminous
                 dried,      shelled     leguminous   vegetables of heading 0708
                 vegetables of heading 0713
   Chapter 12    Oil seeds and oleaginous fruits;     Manufacture in which all the
                 miscellaneous grains, seeds and      materials of Chapter 12 used are
                 fruit; industrial or medicinal       wholly obtained
                 plants; straw and fodder
   1301          Lac; natural gums, resins, gum-      Manufacture in which the value of
                 resins and oleoresins (for           all the materials of heading 1301
                 example, balsams)                    used does not exceed 50 % of the
                                                      ex-works price of the product
   1302          Vegetable saps and extracts;
                 pectic substances, pectinates and
                 pectates; agar-agar and other
                 mucilages        and     thickeners,
                 whether or not modified, derived
                 from vegetable products:
                 -            mucilages          and  Manufacture from non-modified
                 thickeners, modified, derived        mucilages and thickeners
                 from vegetable products,
                 -            other                   Manufacture in which the value of
                                                      all the materials used does not
                                                      exceed 50 % of the ex-works price
                                                      of the product
EN                                                             30                                  EN
 ---pagebreak---            (1)                   (2)                                (3)                    or (4)
   Chapter 14    Vegetable plaiting materials;       Manufacture in which all the
                 vegetable products not elsewhere    materials of Chapter 14 used are
                 specified or included               wholly obtained
   ex Chapter 15 Animal or vegetable fats and oils   Manufacture from materials of any
                 and their cleavage products;        heading, except that of the product
                 prepared edible fats; animal or
                 vegetable waxes; except for:
   1501          Pig fat (including lard) and
                 poultry fat, other than that of
                 heading 0209 or 1503:
                 -           Fats from bones or      Manufacture from materials of any
                 waste                               heading,      except     those     of
                                                     heading 0203, 0206 or 0207 or
                                                     bones of heading 0506
                 -           other                   Manufacture from meat or edible
                                                     offal of swine of heading 0203
                                                     or 0206 or of meat and edible offal
                                                     of poultry of heading 0207
   1502          Fats of bovine animals, sheep or
                 goats, other than those of
                 heading 1503:
                 -           Fats from bones or      Manufacture from materials of any
                 waste                               heading,      except     those     of
                                                     heading 0201, 0202, 0204 or 0206
                                                     or bones of heading 0506
                 -           other                   Manufacture in which all the
                                                     materials of Chapter 2 used are
                                                     wholly obtained
   1504          Fats and oils and their fractions,
                 of fish or marine mammals,
                 whether or not refined, but not
                 chemically modified:
                 -           Solid fractions         Manufacture from materials of any
                                                     heading, including other materials
                                                     of heading 1504
                 -           other                   Manufacture in which all the
                                                     materials of Chapters 2 and 3 used
                                                     are wholly obtained
   ex 1505       Refined lanolin                     Manufacture from crude          wool
                                                     grease of heading 1505
   1506          Other animal fats and oils and
                 their fractions, whether or not
                 refined, but not chemically
                 modified:
                 -           Solid fractions         Manufacture from materials of any
                                                     heading, including other materials
                                                     of heading 1506
                 -           other                   Manufacture in which all the
                                                     materials of Chapter 2 used are
                                                     wholly obtained
   1507 to 1515  Vegetable oils and their fractions:
EN                                                            31                                  EN
 ---pagebreak---           (1)                      (2)                                 (3)                     or (4)
                 -            Soya, ground nut,         Manufacture from materials of any
                 palm, copra, palm kernel,              heading, except that of the product
                 babassu, tung and oiticica oil,
                 myrtle wax and Japan wax,
                 fractions of jojoba oil and oils for
                 technical or industrial uses other
                 than     the      manufacture       of
                 foodstuffs          for        human
                 consumption
                 -            Solid fractions, except   Manufacture from other materials
                 for that of jojoba oil                 of headings 1507 to 1515
                 -            other                     Manufacture in which all the
                                                        vegetable materials used are wholly
                                                        obtained
   1516          Animal or vegetable fats and oils      Manufacture in which:
                 and their fractions, partly or
                 wholly      hydrogenated,       inter- -          all the materials of
                 esterified,      re-esterified      or Chapter 2 used are wholly obtained,
                 elaidinised, whether or not            and
                 refined, but not further prepared      -          all      the      vegetable
                                                        materials used are wholly obtained.
                                                        However,           materials        of
                                                        headings 1507,        1508,      1511
                                                        and 1513 may be used
   1517          Margarine; edible mixtures or          Manufacture in which:
                 preparations of animal or
                 vegetable fats or oils or of           -          all the materials of
                 fractions of different fats or oils    Chapters 2 and 4 used are wholly
                 of this Chapter, other than edible     obtained, and
                 fats or oils or their fractions of No  -          all      the      vegetable
                 1516:                                  materials used are wholly obtained.
                                                        However,           materials        of
                                                        headings 1507,        1508,      1511
                                                        and 1513 may be used
   Chapter 16    Preparations of meat, of fish or of    Manufacture:
                 crustaceans, molluscs or other
                 aquatic invertebrates                  -          from        animals      of
                                                        Chapter 1, and/or
                                                        -          in     which      all   the
                                                        materials of Chapter 3 used are
                                                        wholly obtained
   ex Chapter 17 Sugars and sugar confectionery;        Manufacture from materials of any
                 except for:                            heading, except that of the product
   ex 1701       Cane or beet sugar and                 Manufacture in which the value of
                 chemically pure sucrose, in solid      all the materials of Chapter 17 used
                 form,        containing         added  does not exceed 30 % of the ex-
                 flavouring or colouring matter         works price of the product
   1702          Other        sugars,        including
                 chemically pure lactose, maltose,
                 glucose and fructose, in solid
                 form; sugar syrups not containing
                 added flavouring or colouring
                 matter; artificial honey, whether
                 or not mixed with natural honey;
                 caramel:
                 -            chemically-pure           Manufacture from materials of any
                 maltose and fructose,                  heading, including other materials
                                                        of heading 1702
EN                                                               32                                   EN
 ---pagebreak---           (1)                 (2)                                (3)                   or (4)
              -           Other sugars in solid   Manufacture in which the value of
              form,       containing        added all the materials of Chapter 17 used
              flavouring or colouring matter      does not exceed 30 % of the ex-
                                                  works price of the product
              -           other                   Manufacture in which all         the
                                                  materials used are originating
   ex 1703    Molasses resulting from the         Manufacture in which the value of
              extraction or refining of sugar,    all the materials of Chapter 17 used
              containing added flavouring or      does not exceed 30 % of the ex-
              colouring matter                    works price of the product
   1704       Sugar confectionery (including      Manufacture:
              white chocolate), not containing
              cocoa                               -          from materials of any
                                                  heading, except that of the product,
                                                  and
                                                  -          in which the value of all
                                                  the materials of Chapter 17 used
                                                  does not exceed 30 % of the ex-
                                                  works price of the product
   Chapter 18 Cocoa and cocoa preparations        Manufacture:
                                                  -          from materials of any
                                                  heading, except that of the product,
                                                  and
                                                  -          in which the value of all
                                                  the materials of Chapter 17 used
                                                  does not exceed 30 % of the ex-
                                                  works price of the product
   1901       Malt extract; food preparations of
              flour, groats, meal, starch or malt
              extract, not containing cocoa or
              containing less than 40 % by
              weight of cocoa calculated on a
              totally defatted basis, not
              elsewhere specified or included;
              food preparations of goods of
              headings 0401 to 0404, not
              containing cocoa or containing
              less than 5 % by weight of cocoa
              calculated on a totally defatted
              basis, not elsewhere specified or
              included:
              -           Malt extract            Manufacture      from    cereals  of
                                                  Chapter 10
              -           other                   Manufacture:
                                                  -          from materials of any
                                                  heading, except that of the product,
                                                  and
                                                  -          in which the value of all
                                                  the materials of Chapter 17 used
                                                  does not exceed 30 % of the ex-
                                                  works price of the product
   1902       Pasta, whether or not cooked or
              stuffed (with meat or other
              substances)       or      otherwise
              prepared, such as spaghetti,
              macaroni,      noodles,    lasagne,
              gnocchi, ravioli, cannelloni;
              couscous, whether or not
              prepared:
EN                                                         33                                 EN
 ---pagebreak---           (1)                     (2)                               (3)                    or (4)
                 -           Containing 20 % or      Manufacture in which all the cereals
                 less by weight of meat, meat        and derivatives (except durum
                 offal, fish, crustaceans or         wheat and its derivatives) used are
                 molluscs                            wholly obtained
                 -           Containing more than    Manufacture in which:
                 20 % by weight of meat, meat
                 offal, fish, crustaceans or         -           all the cereals and their
                 molluscs                            derivatives (except durum wheat
                                                     and its derivatives) used are wholly
                                                     obtained, and
                                                     -           all the materials of
                                                     Chapters 2 and 3 used are wholly
                                                     obtained
   1903          Tapioca and substitutes therefor    Manufacture from materials of any
                 prepared from starch, in the form   heading, except potato starch of
                 of flakes, grains, pearls, siftings heading 1108
                 or similar forms
   1904          Prepared foods obtained by the      Manufacture:
                 swelling or roasting of cereals or
                 cereal products (for example,       -           from materials of any
                 corn flakes); cereals (other than   heading,      except     those     of
                 maize (corn)) in grain form or in   heading 1806,
                 the form of flakes or other         -           in which all the cereals
                 worked grains (except flour,        and flour (except durum wheat and
                 groats and meal), pre-cooked or     Zea indurata maize, and their
                 otherwise prepared, not elsewhere   derivatives) used are wholly
                 specified or included               obtained, and
                                                     -           in which the value of all
                                                     the materials of Chapter 17 used
                                                     does not exceed 30 % of the ex-
                                                     works price of the product
   1905          Bread, pastry, cakes, biscuits and  Manufacture from materials of any
                 other bakers' wares, whether or     heading, except those of Chapter 11
                 not        containing       cocoa;
                 Communion         wafers,   empty
                 cachets of a kind suitable for
                 pharmaceutical       use,  sealing
                 wafers, rice paper and similar
                 products
   ex Chapter 20 Preparations of vegetables, fruit,  Manufacture in which all the fruit,
                 nuts or other parts of plants;      nuts or vegetables used are wholly
                 except for:                         obtained
   ex 2001       Yams, sweet potatoes and similar    Manufacture from materials of any
                 edible parts of plants containing   heading, except that of the product
                 5 % or more by weight of starch,
                 prepared or preserved by vinegar
                 or acetic acid
   ex 2004 and   Potatoes in the form of flour,      Manufacture from materials of any
   ex 2005       meal or flakes, prepared or         heading, except that of the product
                 preserved otherwise than by
                 vinegar or acetic acid
   2006          Vegetables, fruit, nuts, fruit-peel Manufacture in which the value of
                 and other parts of plants,          all the materials of Chapter 17 used
                 preserved by sugar (drained,        does not exceed 30 % of the ex-
                 glacé or crystallised)              works price of the product
EN                                                            34                                  EN
 ---pagebreak---           (1)                    (2)                                 (3)                     or (4)
   2007          Jams, fruit jellies, marmalades,     Manufacture:
                 fruit or nut purée and fruit or nut
                 pastes, obtained by cooking,         -           from materials of any
                 whether or not containing added      heading, except that of the product,
                 sugar or other sweetening matter     and
                                                      -           in which the value of all
                                                      the materials of Chapter 17 used
                                                      does not exceed 30 % of the ex-
                                                      works price of the product
   ex 2008       -           Nuts, not containing     Manufacture in which the value of
                 added sugar or spirits               all the originating nuts and oil seeds
                                                      of headings 0801, 0802 and 1202
                                                      to 1207 used exceeds 60 % of the
                                                      ex-works price of the product
                 -           Peanut           butter; Manufacture from materials of any
                 mixtures based on cereals; palm      heading, except that of the product
                 hearts; maize (corn)
                 -           Other except for fruit   Manufacture:
                 and nuts cooked otherwise than
                 by steaming or boiling in water,     -           from materials of any
                 not containing added sugar,          heading, except that of the product,
                 frozen                               and
                                                      -           in which the value of all
                                                      the materials of Chapter 17 used
                                                      does not exceed 30 % of the ex-
                                                      works price of the product
   2009          Fruit juices (including grape        Manufacture:
                 must) and vegetable juices,
                 unfermented and not containing       -           from materials of any
                 added spirit, whether or not         heading, except that of the product,
                 containing added sugar or other      and
                 sweetening matter                    -           in which the value of all
                                                      the materials of Chapter 17 used
                                                      does not exceed 30 % of the ex-
                                                      works price of the product
   ex Chapter 21 Miscellaneous                edible  Manufacture from materials of any
                 preparations; except for:            heading, except that of the product
   2101          Extracts,       essences        and  Manufacture:
                 concentrates, of coffee, tea or
                 maté and preparations with a         -           from materials of any
                 basis of these products or with a    heading, except that of the product,
                 basis of coffee, tea or maté;        and
                 roasted chicory and other roasted    -           in which all the chicory
                 coffee substitutes, and extracts,    used is wholly obtained
                 essences and concentrates thereof
   2103          Sauces and preparations therefor;
                 mixed condiments and mixed
                 seasonings; mustard flour and
                 meal and prepared mustard:
                 -           Sauces              and  Manufacture from materials of any
                 preparations therefor; mixed         heading, except that of the product.
                 condiments and mixed seasonings      However, mustard flour or meal or
                                                      prepared mustard may be used
                 -           Mustard flour       and  Manufacture from materials of any
                 meal and prepared mustard            heading
EN                                                             35                                   EN
 ---pagebreak---           (1)                    (2)                                 (3)                   or (4)
   ex 2104       Soups       and     broths     and  Manufacture from materials of any
                 preparations therefor;              heading, except prepared or
                                                     preserved          vegetables      of
                                                     headings 2002 to 2005
   2106          Food preparations not elsewhere     Manufacture:
                 specified or included
                                                     -           from materials of any
                                                     heading, except that of the product,
                                                     and
                                                     -           in which the value of all
                                                     the materials of Chapter 17 used
                                                     does not exceed 30 % of the ex-
                                                     works price of the product
   ex Chapter 22 Beverages, spirits and vinegar;     Manufacture:
                 except for:
                                                     -           from materials of any
                                                     heading, except that of the product,
                                                     and
                                                     -           in which all the grapes
                                                     or materials derived from grapes
                                                     used are wholly obtained
   2202          Waters, including mineral waters    Manufacture:
                 and aerated waters, containing
                 added sugar or other sweetening     -           from materials of any
                 matter or flavoured, and other      heading, except that of the product,
                 non-alcoholic beverages, not        -           in which the value of all
                 including fruit or vegetable juices the materials of Chapter 17 used
                 of heading 2009                     does not exceed 30 % of the ex-
                                                     works price of the product, and
                                                     -           in which all the fruit
                                                     juice used (except that of pineapple,
                                                     lime or grapefruit) is originating
   2207          Undenatured ethyl alcohol of an     Manufacture:
                 alcoholic strength by volume of
                 80 % vol or higher; ethyl alcohol   -           from materials of any
                 and other spirits, denatured, of    heading,      except     heading 2207
                 any strength                        or 2208, and
                                                     -           in which all the grapes
                                                     or materials derived from grapes
                                                     used are wholly obtained or, if all
                                                     the other materials used are already
                                                     originating, arrack may be used up
                                                     to a limit of 5 % by volume
   2208          Undenatured ethyl alcohol of an     Manufacture:
                 alcoholic strength by volume of
                 less than 80 % vol; spirits,        -           from materials of any
                 liqueurs and other spirituous       heading,      except     heading 2207
                 beverages                           or 2208, and
                                                     -           in which all the grapes
                                                     or materials derived from grapes
                                                     used are wholly obtained or, if all
                                                     the other materials used are already
                                                     originating, arrack may be used up
                                                     to a limit of 5 % by volume
   ex Chapter 23 Residues and waste from the food    Manufacture from materials of any
                 industries;    prepared     animal  heading, except that of the product
                 fodder; except for:
EN                                                            36                                  EN
 ---pagebreak---           (1)                    (2)                               (3)                   or (4)
   ex 2301       Whale meal; flours, meals and      Manufacture in which all the
                 pellets of fish or of crustaceans, materials of Chapters 2 and 3 used
                 molluscs or other aquatic          are wholly obtained
                 invertebrates, unfit for human
                 consumption
   ex 2303       Residues from the manufacture of   Manufacture in which all the maize
                 starch from maize (excluding       used is wholly obtained
                 concentrated steeping liquors), of
                 a protein content, calculated on
                 the dry product exceeding 40 %
                 by weight
   ex 2306       Oil cake and other solid residues  Manufacture in which all the olives
                 resulting from the extraction of   used are wholly obtained
                 olive oil, containing more than
                 3 % of olive oil
   2309          Preparations of a kind used in     Manufacture in which:
                 animal feeding
                                                    -          all the cereals, sugar or
                                                    molasses, meat or milk used are
                                                    originating, and
                                                    -          all the materials of
                                                    Chapter 3 used are wholly obtained,
   ex Chapter 24 Tobacco      and     manufactured  Manufacture in which all the
                 tobacco substitutes; except for:   materials of Chapter 24 used are
                                                    wholly obtained
   2402          Cigars, cheroots, cigarillos and   Manufacture in which at least 70 %
                 cigarettes, of tobacco or of       by weight of the unmanufactured
                 tobacco substitutes                tobacco or tobacco refuse of
                                                    heading 2401 used is originating
   ex 2403       Smoking tobacco                    Manufacture in which at least 70 %
                                                    by weight of the unmanufactured
                                                    tobacco or tobacco refuse of
                                                    heading 2401 used is originating
EN                                                           37                                 EN
 ---pagebreak---                                               ANNEX III
    SPECIMENS OF MOVEMENT CERTIFICATE EUR.1 AND APPLICATION FOR A MOVEMENT CERTIFICATE EUR.1
                                          Printing instructions
   1. Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in
   the length may be allowed. The paper used must be white, sized for writing, not containing
   mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche
   pattern background making any falsification by mechanical or chemical means apparent to the
   eye.
   2. The competent authorities of the Contracting Parties may reserve the right to print the
   forms themselves or may have them printed by approved printers. In the latter case, each form
   must include a reference to such approval. Each form must 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,
   either printed or not, by which it can be identified.
EN                                                 38                                            EN
 ---pagebreak---                                                                         MOVEMENT CERTIFICATE
  1.      Exporter (name, full address, country)
                                                                                              EUR.1                                 No        A 000.000
                                                                                             See notes overleaf before completing this form.
                                                                                 2.    Certificate used in preferential trade between
                                                                                        ... .......................................................................................
  3.      Consignee (name, full address, country) (optional)                                                                  and
                                                                                        .......... .......................................................................................
                                                                                      (insert appropriate countries or groups of countries or territories)
                                                                                 4. Country, group of                                5. Country, group of
                                                                                 countries or territory in                           countries or territory of
                                                                                 which the products are                              destination
                                                                                 considered as originating
  6.      Transport details (optional)                                           7.    Remarks
  8. Item number; marks, numbers, number and kind of packages(1),                                              9. Gross mass                           10. Invoices
  description of goods                                                                                         (kg) or other                                    (Optional)
                                                                                                               measure (litres,
                                                                                                               m³, etc.)
  11. CUSTOMS ENDORSEMENT                                                                     12. DECLARATION BY THE EXPORTER
  Declaration certified                                                                       I, the undersigned, declare that the goods described
  Export document(2)                                                                          above meet the conditions required for the issue of
  Form ...................................... No ........                                     this certificate.
  of ...............................................................
  Customs office: ....................................
  Issuing country or territory: ................                         Stamp                Place ...................................., date .....................
  ....................................................................
  Place .............................., date ......................
  .....................................................................                       ..........................................................................
                           (Signature)                                                                                     (Signature)
         (1)
             If goods are not packed, indicate number of articles or state ‘in bulk’ as appropriate.
         (2)
             Complete only where the regulations of the exporting country or territory require.
EN                                                                                39                                                                                                       EN
 ---pagebreak---    13. REQUEST FOR VERIFICATION, to                                                                14. RESULT OF VERIFICATION
                                                                                                   Verification carried out shows that this
                                                                                                   certificate (1)
                                                                                                       was issued by the customs office indicated
                                                                                                         and that the information contained therein is 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 ............................................., date ....................................  Place ......................................., date ....................................
                                                                       Stamp                                                                                     Stamp
   .......................................................                                         .......................................................
                     (Signature)                                                                                     (Signature)
                                                                                                   _____________
                                                                                                   (1) Insert X in the appropriate box.
                                                                                           NOTES
    1.The certificate must not contain erasures or words written over one another. Any alterations 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 endorsed by the customs authorities of the issuing country or territory.
    2.No spaces must be left between the items entered on the certificate and each item must be preceded by an item number. A
    horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as
    to make any later additions impossible.
    3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.
EN                                                                                              40                                                                                          EN
 ---pagebreak---                                             APPLICATION FOR A MOVEMENT CERTIFICATE
  1.   Exporter (name, full address, country)
                                                                                            EUR.1                                 No        A 000.000
                                                                                           See notes overleaf before completing this form.
                                                                               2. Application for a certificate to be used in preferential
                                                                               trade between
                                                                                      ... .......................................................................................
  3.   Consignee (name, full address, country) (optional)                                                                   and
                                                                                      .......... .......................................................................................
                                                                                    (insert appropriate countries or groups of countries or territories)
                                                                               4. Country, group of                                5. Country,                       group               of
                                                                               countries or territory in                           countries or                    territory             of
                                                                               which the products are                              destination
                                                                               considered as originating
  6.   Transport details (optional)                                            7.    Remarks
  8. Item number; marks, numbers, number and kind of packages(1),                                            9. Gross mass                           10. Invoices
  description of goods                                                                                       (kg) or other                                    (Optional)
                                                                                                             measure (litres,
                                                                                                             m³, etc.)
      (1)
          If goods are not packed, indicate number of articles or state ‘in bulk’ as appropriate.
EN                                                                              41                                                                                                          EN
 ---pagebreak---                                                DECLARATION BY THE EXPORTER
   I, the undersigned, exporter of the goods described overleaf,
   DECLARE            that the goods meet the conditions required for the issue of the attached certificate;
   SPECIFY            as follows the circumstances which have enabled these goods to meet the above conditions:
   .............................................................................................................................................................
   .............................................................................................................................................................
   .............................................................................................................................................................
   .............................................................................................................................................................
                                                                 3
   SUBMIT the following supporting documents( ):
   .............................................................................................................................................................
   .............................................................................................................................................................
   .............................................................................................................................................................
   .............................................................................................................................................................
   UNDERTAKE                        to submit, at the request of the appropriate authorities, any supporting evidence which
   these authorities may require for the purpose of issuing the attached certificate, and undertake, if required, to
   agree to any inspection of my accounts and to any check on the processes of manufacture of the above goods,
   carried out by the said authorities;
   REQUEST            the issue of the attached certificate for these goods.
                                                                         Place ....................................... , date................................
                                                                         . .....................................................................................
                                                                                                             (Signature)
   3
               For example: import documents, movement certificates, invoices, manufacturer's declarations, etc.,
               referring to the products used in manufacture or to the goods re-exported in the same state.
EN                                                                          42                                                                               EN
 ---pagebreak---    ANNEX IV
                                 TEXT OF THE ORIGIN DECLARATION
   The origin 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.
                                               Bulgarian version
   Износителят на продуктите, обхванати от този документ (митническо разрешение №
   …(1)) декларира, че освен където ясно е отбелязано друго, тези продукти са с …
   преференциален произход (2).
                                                Spanish version
   El exportador de los productos incluidos en el presente documento (autorización aduanera n°
   …(1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen
   preferencial …(2).
                                                 Czech version
   Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě
   zřetelně označených mají tyto výrobky preferenční původ v …(2).
                                                 Danish version
   Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes
   tilladelse nr. ...(1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har
   præferenceoprindelse i ...(2).
                                                German version
   Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich dieses
   Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben,
   präferenzbegünstigte ...(2) Ursprungswaren sind.
                                                Estonian version
   Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ...(1)) deklareerib,
   et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.
                                                  Greek version
   Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου
   υπ΄αριθ. ...(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι
   προτιμησιακής καταγωγής ...(2).
                                                 English version
   The exporter of the products covered by this document (customs authorisation No ...(1))
   declares that, except where otherwise clearly indicated, these products are of ...(2) preferential
   origin.
                                                 French version
   L'exportateur des produits couverts par le présent document (autorisation douanière n° ...(1))
   déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ...(2).
                                                Croatian version
EN                                                     43                                              EN
 ---pagebreak---    Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br………… (1))
   izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi………… (2)
   preferencijalnog podrijetla.
                                              Italian version
   L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n.
   ...(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ...(2).
                                             Latvian version
   Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, ka,
   izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …(2).
                                            Lithuanian version
   Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr. …(1)) deklaruoja,
   kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinės kilmės prekės.
                                            Hungarian version
   A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy
   eltérő egyértelmű jelzés hiányában az áruk kedvezményes …(2) származásúak.
                                             Maltese version
   L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. …(1))
   jiddikjara li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini
   preferenzjali …(2).
                                              Dutch version
   De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr.
   ...(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van
   preferentiële ... oorsprong zijn (2).
                                              Polish version
   Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1))
   deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2)
   preferencyjne pochodzenie.
                                            Portuguese version
   O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização
   aduaneira n° (1)), declara que, salvo expressamente indicado em contrário, estes produtos são
   de origem preferencial ...(2).
                                            Romanian version
   Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. …(1)) declară
   că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine
   preferenţială …(2).
                                            Slovenian version
   Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja,
   da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo.
                                              Slovak version
   Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem
EN                                                   44                                              EN
 ---pagebreak---    zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2).
                                                            Finnish version
   Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(1)) ilmoittaa, että nämä
   tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita
   (2)
      .
                                                           Swedish version
   Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...(1))
   försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung
   (2)
      .
                                                            Catalan version
   L’exportador dels productes determinats en el present document (Autorització duanera nº...(1))
   declara que, llevat que s’indiqui el contrari, aquests productes tenen l’origen preferencial...(2)
        ……………………………………………………………............................................1
                                                                (Place and date)
        ...……………………………………………………………………..............................
           (Signature of the exporter; in addition, the name of the person signing the declaration has to be indicated in clear script)
   1
           When the origin declaration is made out by an approved exporter, the authorisation number of the
           approved exporter must be entered in this space. When the origin declaration is not made out by an
           approved exporter, the words in brackets must be omitted or the space left blank.
   2       Origin of products to be indicated. When the origin declaration relates in whole or in part, to products
           originating in Ceuta and Melilla, the exporter must clearly indicate them in the document on which the
           declaration is made out by means of the symbol ‘CM’.
   3       These indications may be omitted if the information is contained on the document itself.
   4       In cases where the exporter is not required to sign, the exemption of signature also implies the
           exemption of the name of the signatory.
EN                                                                    45                                                                EN
 ---pagebreak---                                        JOINT DECLARATION
                       CONCERNING THE REPUBLIC OF SAN MARINO
   1. Products originating in the Republic of San Marino shall be accepted by Andorra as
   originating in the European Union within the meaning of this Agreement.
   2. The Appendix concerning the definition of the concept of ‘originating products’ and
   methods of administrative cooperation shall apply mutatis mutandis for the purpose of
   defining the originating status of the products referred to in paragraph 1.
                                       JOINT DECLARATION
      CONCERNING THE REVISION OF THE RULES OF ORIGIN CONTAINED IN
        THE APPENDIX CONCERNING THE DEFINITION OF THE CONCEPT OF
           ‘ORIGINATING PRODUCTS’ AND METHODS OF ADMINISTRATIVE
                                           COOPERATION
   1. The Parties agree to review the rules of origin contained in the Appendix concerning the
   definition of the concept of ‘originating products’ and methods of administrative cooperation
   and discuss the necessary amendments upon request of either Party. In such discussions, the
   Parties shall take into account the development of technologies, production processes, price
   fluctuations and all other factors which might justify the changes to the rules.
   2. Annex II to the Appendix concerning the definition of the concept of ‘originating products’
   and methods of administrative cooperation will be adapted in accordance with the periodical
   changes to the Harmonised System.
EN                                                 46                                             EN
 ---documentbreak---                              EUROPEAN
                             COMMISSION
                                                     Brussels, 29.5.2015
                                                     COM(2015) 230 final
                                                     2015/0117 (NLE)
                                        Proposal for a
                                   COUNCIL DECISION
      on the position to be adopted by the European Union within the Joint Committee
       established by the Agreement in the form of an exchange of letters between the
      European Economic Community and the Principality of Andorra as regards the
   replacement of the Appendix to the Agreement concerning the definition of the concept
            of ‘originating products’ and methods of administrative cooperation
EN                                                                                       EN
 ---pagebreak---                                    EXPLANATORY MEMORANDUM
   1.       CONTEXT OF THE PROPOSAL
   The Appendix to the Agreement in the form of an exchange of letters between the European
   Economic Community and the Principality of Andorra1, concerning the definition of the
   concept of ‘originating products’ and methods of administrative cooperation, lays down
   provisions on the origin of goods of Chapters 1 to 24 of the Harmonised System traded
   between the European Union and the Principality of Andorra. Such goods are not covered by
   the customs union between the European Union and Andorra.
   To improve legal certainty for traders and ensure uniform application by both parties, the
   current Appendix should be amended to take account of the changes in the rules of origin in
   the pan-Euro-Mediterranean region brought about by the Regional Convention on pan-Euro-
   Mediterranean preferential rules of origin2 (hereinafter ‘the Convention’).
   Alignment with the Convention is also necessary to ensure consistent application of the
   preferences granted to products of Chapters 25 to 97 of the Harmonised System by
   contracting parties to the Convention which have concluded a free-trade agreement with the
   European Union. A declaration is included in each free-trade agreement specifying that
   products in these chapters originating in Andorra shall be accepted by the contracting parties
   to the Convention as products originating in the Union in accordance with the rules of the
   Convention.
   2.       RESULTS OF CONSULTATIONS WITH INTERESTED PARTIES AND
            IMPACT ASSESSMENTS
   The draft decision was submitted to Member States at the meetings of the Customs Code
   Committee (Origin Section) that took place on 21 October and 11 December 2014.
   The draft decision was submitted to the Principality of Andorra at the meeting between the
   Commission and representatives of the Principality on 22 September 2014.
   It has not been necessary to call in outside expertise. Nor has it been necessary to conduct an
   impact assessment, since the proposed amendments are technical in nature.
   3.       LEGAL ELEMENTS OF THE PROPOSAL
   The legal basis for the Council Decision is the first subparagraph of Article 207(4) in
   conjunction with Article 218(9) of the Treaty on the Functioning of the European Union.
   The proposal falls under the exclusive competence of the Union. The subsidiarity principle
   therefore does not apply.
   Proposed instrument: Council decision.
   1
           OJ L 374, 31.12.1990, p. 16.
   2
           OJ L 54, 26.2.2013, p. 4.
EN                                                 2                                               EN
 ---pagebreak---                                                          2015/0117 (NLE)
                                            Proposal for a
                                        COUNCIL DECISION
        on the position to be adopted by the European Union within the Joint Committee
         established by the Agreement in the form of an exchange of letters between the
        European Economic Community and the Principality of Andorra as regards the
     replacement of the Appendix to the Agreement concerning the definition of the concept
               of ‘originating products’ and methods of administrative cooperation
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty on the Functioning of the European Union, and in particular
   Article 207 in conjunction with Article 218(9) thereof,
   Having regard to the proposal from the European Commission,
   Whereas:
   (1)     The Appendix to the Agreement in the form of an exchange of letters between the
           European Economic Community and the Principality of Andorra1 (hereinafter ‘the
           Agreement’) concerns the definition of the concept of ‘originating products’ and
           methods of administrative cooperation (hereinafter ‘the Appendix’).
   (2)     The Regional Convention on pan-Euro-Mediterranean preferential rules of origin2
           (hereinafter ‘the Convention’) lays down provisions on the origin of goods traded
           under relevant agreements concluded between the contracting parties.
   (3)     To improve legal certainty for traders and ensure uniform application by both parties,
           the Appendix should be amended to take account of the changes in the rules of origin
           in the pan-Euro-Mediterranean region brought about by the Convention.
   (4)     The Joint Committee established by the Agreement must adopt a decision accordingly
           on the replacement of the Appendix by a new Appendix aligned on the provisions of
           the Convention, where necessary.
   (5)     The European Union should therefore adopt the position set out in the attached draft
           Decision, within the Joint Committee,
   HAS ADOPTED THIS DECISION:
                                              Article 1
   The position to be adopted by the European Union within the Joint Committee established by
   the Agreement in the form of an exchange of letters between the European Economic
   Community and the Principality of Andorra, as regards the replacement of the Appendix to
   that Agreement, concerning the definition of the concept of ‘originating products’ and
   methods of administrative cooperation, by a new Appendix aligned where necessary on the
   1
           OJ L 374, 31.12.1990, p. 16.
   2
           OJ L 54, 26.2.2013, p. 4.
EN                                                3                                               EN
 ---pagebreak---    Regional Convention on pan-Euro-Mediterranean preferential rules of origin, is set out in the
   attached draft Decision of the Joint Committee.
   Minor changes to the draft Decision may be agreed to by the representatives of the Union in
   the Joint Committee without further decision of the Council.
                                               Article 2
   The Decision of the Joint Committee shall be published in the Official Journal of the
   European Union.
                                               Article 3
   This Decision shall enter into force on the day of its adoption.
   Done at Brussels,
                                                For the Council
                                                The President
EN                                                 4                                             EN