CELEX: 21975D1231(13)
Language: en
Date: 1975-12-01 00:00:00
Title: Decision 1/75 of the EEC-SWITZERLAND Joint Committee of 2 December 1975 amending Article 23 of Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation

Avis juridique important

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21975D1231(13)

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

Official Journal L 338 , 31/12/1975 P. 0074

DECISION 1/75 OF THE JOINT COMMITTEE of 1 December 1975 amending Article 23  of Protocol 3 concerning the definition of the concept of 'originating products' and  methods of administrative cooperationTHE JOINT COMMITTEE, Having regard to the  Agreement between the European Economic Community and the Swiss Confederation, signed in  Brussels on 22 July 1972; Having regard to Protocol 3 concerning the definition of the  concept of 'originating products' and methods of administrative cooperation (herein-after  referred to as 'Protocol 3'), and in particular Article 28 thereof; Whereas the present  provisions of Article 23 (1) of Protocol 3, suspended until 31 December 1975 by Joint  Committee Decision 4/74 of 2 December 1974, stipulate that the prohibition on the benefit  of drawback of customs duty or exemption from customs duty of whatever kind, for non- originating products used in the manufacture of originating products, applies as from the  date when the duty applicable to originating products of the same kind as the products  used was, in the Community or in Switzerland, reduced to 40% of the basic duty; Whereas  the reference to a certain level of tariff dismantling in order to determine the date of  application of these provisions is likely to entail practical difficulties, in particular  because of the differences in tariff systems applicable both to the finished products and  to the originating products of the same kind as the products used; Whereas it is  consequently appropriate to provide for a uniform date of application for the whole of  the products concerned; whereas that date may be the date of the entry into force of this  Decision; Whereas, in addition, the present provisions of Article 23 (2) and (3),  stipulate that, for the application of the tariff system in force by virtue of Article 3  (1) of the Agreement, in trade between the former EFTA countries, only those products  referred to in Article 25 (1) of Protocol 3 may benefit from drawback of  customs duty of  whatever kind; Whereas in practice it is a result of these provisions that the benefit  of drawback of customs duty or exemption from customs duty of whatever kind, is  prohibited for products originating in the Community as originally constituted or in  Ireland which are used in the manufacture of products which may benefit from the tariff  system resulting from Article 3 (1) of the Agreement; Whereas this prohibition must  continue for as long as the tariff system resulting from Article 3 (1) of the Agreement  is not identical to that resulting from Article 3 (2) thereof; Whereas, however, for  the majority of the products concerned, this prohibition will continue only until 30 June  1977; whereas it is appropriate in a desire for simplification, to lay down the same date  for all the products in question, HAS DECIDED AS FOLLOWS: Article 1 The text of  Article 23 of Protocol 3 shall be replaced by the following:  Article 23 1. Without  prejudice to the provisions of Article 1 of Protocol 2, products of the kind to which the  Agreement applies, which are used in the manufacture of products for which a movement  certificate EUR.1 or a form EUR.2 is issued or completed, can only be the subject of  drawback of customs duty or benefit from an exemption from customs duty of whatever kind  when products originating in the Community, Switzerland or one of the six countries  referred to in Article 2 of this Protocol are concerned. 2. Without prejudice to the  provisions of Article 1 of Protocol No 2, products originating in the Community as  originally constituted or in Ireland which are used in the manufacture of products  obtained in accordance with the conditions laid down in Article 25(1) may not be the  subject, in the State where such manufacture took place, of drawback of customs duty of  whatever kind until 30 June 1977. 3. In this and the following Articles, the term  "customs duty" also means charges having an equivalent effect to customs duty.' Article  2 This Decision shall enter into force on 1 January 1976. Done at Brussels, 1  December 1975. For the Joint Committee The President R. de KERGORLAY