CELEX: 21988D0709(01)
Language: en
Date: 1988-02-25 00:00:00
Title: Decision No 1/88 of the EEC-Iceland Joint Committee of 25 February 1988 amending Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation

Official Journal of the European Communities                                    9 . 7 . 88
No L 180 / 2
                        DECISION No 1/88 OF THE EEC-ICELAND JOINT COMMITTEE
                                                    of 25 February 1988
                  amending Protocol 3 concerning the definition of the concept of 'originating products'
                                         and methods of administrative cooperation
THE JOINT COMMITTEE,                                              Whereas it is therefore appropriate for the proper func­
                                                                  tioning of the Agreement to incorporate in a single text
                                                                  all the provisions in question with a view to facilitating
                                                                  the work of users and customs administrations,
Having regard to the Agreement between the European
Economic Community and the Republic of Iceland,
signed in Brussels on 22 July 1972,
                                                                  HAS DECIDED AS FOLLOWS :
Having regard to Protocol 3 concerning the definition of
the concept of 'originating products' and methods af                                           Article 1
administrative cooperation, and in particular Article 28
thereof,                                                          The text of Protocol 3 as amended and supplemented by
                                                                   Decisions No 2/ 85 , No 1 / 86, No 2 / 86, No 3 / 86, No
                                                                   1 / 87, No 2/87 and No 3/87 is hereby replaced by the
                                                                   text annexed to this Decision .
Whereas the origin rules contained in Protocol 3 are
based on the use of the Customs Cooperation Council
Nomenclature ; whereas the Customs Cooperation
Council approved the 'International Convention on the                                          Article 2
Harmonized Commodity Description and Coding
System' (hereinafter referred to as the harmonized                  1.      Products which were exported before 1 January
 system) on 14 June 1983 ; whereas it is the intention that,        1988 , accompanied by an EUR. 1 certificate, form
 as from 1 January 1988 , the harmonized system will               EUR. 2 or by an invoice containing the exporter's
 replace the current nomenclature for the purposes of              declaration as provided for in Annex V to Protocol 3,
 international trade ; whereas it is therefore necessary to        shall be considered as originating under the rules in force
 adopt the rules of origin contained in Protocol 3 so that         on 1 January 1988 .
 they are based on the use of the harmonized system ;
                                                                    2.      EUR. 1 certificates , forms EUR. 2 or the invoices
 Whereas, in the light of experience, the presentation of           containing the exporter's declaration as provided for in
 the origin rules could be improved by grouping all the             Annex V to Protocol 3, issued or made out before 1
 exceptions to the basic change of heading rule into one            January 1988 under the rules in force before that date
 list and by providing detailed guidance on how it should           shall be accepted up to and including 30 April 1988
 be interpreted ;                                                   according to the rules in force when they were issued.
 Whereas it is necessary to amend Articles 2, 5 and 6 and           Forms EUR. 2 fulfilling the conditions set out in Articles
  the explanatory notes in Annex I as a consequence of the          8 ( 1 ) (b) and 14 of Protocol 3 to the Agreement between
  adoption of a single list;                                        the European Economic Community and the Republic of
                                                                » Iceland in force on 30 June 1987, including forms
                                                                    EUR. 2 carrying the entry 'EFTA-SPAIN-TRADE' used
                                                                    in the framework of direct trade between Spain and
  Whereas, for the purposes of implementing the                     Iceland or one of the five other countries mentioned in
  Agreement, the rules of origin laid down, as regards              Article 2 of Protocol 3, may continue to be completed
  both the conditions under which products acquire the              and accepted up to and including 30 June 1988 .
  status of originating products and proof of such status
  and the detailed rules for verifying it in accordance with
  the said Protocol, have been amended by a number of
  EEC-Iceland Joint Committee Decisions ; whereas other              3.     LT certificates issued before 1 January 1988 , under
  Decisions of the said EEC-Iceland Joint Committee have            the rules applicable before that date, shall be accepted
  introduced certain procedures simplifying implemen­               within their period of validity where this expires on or
  tation of that Protocol ;                                          after 1 January 1988 .
 ---pagebreak--- 9 . 7 . 88                             Official Journal of the European Communities                            No L 180 / 3
Invoices made out on or after 1 January 1988 referring                                    Article 3
to an LT certificate, issued before 1 January 1988 , shall
be accepted within the four months following the expiry           This Decision shall apply from 1 January 1988 .
date of the LT certificate given on these invoices.
                                                                  Done at Brussels, 25 February 1988 .
4 . The provisions of Article 9 (5) and (6) of Protocol
3 shall also apply in the cases of goods exported before 1                                       For the Joint Committee
January 1988 and retrospective or duplicate EUR. 1                                                     The President
certificates may be issued under the rules in force before
that date .                                                                                          P. BENAVIDES
 ---documentbreak---                                       Official Journal of the European Communities                             9 . 7 . 88
No L 180 / 4
             Joint Declaration concerning the review of the changes to the origin rules as a result of the
                                          introduction of the harmonized system
             Where, following the amendments made to the nomenclature, the new rules introduced by
             Decision No 1 / 88 alter the substance of any rule existing prior to Decision No 1 / 88 , and it
             appears that such alteration results in a situation prejudicial to the interest of the sectors
             concerned, then, if one of the contracting parties so requests in the period up to and including
             31 December 1990, an examination shall be made as a matter of urgency by the Joint
             Committee, of the need to restore the substance of the rule concerned as it was before
             Decision No 1 / 88 .
             In any case the Joint Committee shall decide to restore, or not to restore, the substance of the
             rule concerned within a period of three months of the request being made to it by either of the
             parties to the Agreement.
              If the substance of the rule concerned is restored, then the parties to the Agreement shall also
              provide the legal framework necessary to ensure that any customs duties paid on the products
              concerned imported after 1 January 1988 can be reimbursed.