Article 1 
By way of derogation from the provisions of Annex II to Decision 86/283/EEC, cigarettes falling within CN code 2402 20 00 shall be considered as originating in the Netherlands' Antilles when they are manufactured there, subject to the conditions set out in this Regulation. Article 2 1. The derogation provided for in Article 1 shall relate to an annual global quantity of 216 million cigarettes, exported from the Netherlands' Antilles during the period from 1 January 1991 to 31 December 1993 and obtained from tobacco processed in Brazil. 2. The derogation shall be granted subject to the condition that, on an annual basis, at least 70 % in weight of the tobacco manufactured originates in the ACP States, in the OCT or in the Community. 3. For the purpose of implementing paragraphs 1 and 2, a proof of origin shall be submitted on import into Brazil by means of a movement certificate EUR. 1 drawn up by the competent authorities of the exporting state for tobacco intended to be processed in Brazil prior to its manufacture as such in the Netherlands' Antilles. 4. For each re-export to the Netherlands' Antilles of tobacco processed in Brazil, the exporter shall draw up a declaration in accordance with the layout in the Annex. The declaration shall be authenticated by the 'Carteira de Comercio Exterio do Banco do Brasil SA' subject to compliance with the conditions laid down in paragraphs 2 and 3, This declaration shall be submitted to the authorities in the Netherlands' Antilles which are competent for issuing movement certificates EUR. 1. Article 3 1. The competent authorities of the Netherlands' Antilles shall carry out quantitative checks on exports as referred to in Article 2 (1) and shall forward to the Commission every three months a statement of the quantities in respect of which movement certificates EUR. 1 have been issued on the basis of this Regulation. 2. Not later than three months after the end of each year of application of the derogation, the aforementioned authorities shall also forward to the Commission a statement of the quantities of tobacco imported, with the references to the EUR. 1 certificates presented in Brazil and to the declarations referred to respectively in Article 2 (3) and (4). Article 4 1. This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities. 2. It shall apply only where the government of the Netherlands' Antilles and the 'Carteira de Comercio Exterior do Banco do Brasil SA' have undertaken to comply with the terms of this Regulation and to provide the administrative cooperation between themselves and with the Community in order to ensure the correct issue and verification of the relevant documentation. 3. Notwithstanding Article 2, this Regulation shall cease to apply at the latest on the date of expiry of Decision 86/283/EEC or of any equivalent trade provisions which may replace that Decision. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Luxembourg, 8 October 1990. For the Council The President E. RUBBI (1) OJ No L 175, 1. 7. 1986, p. 1. (2) OJ No L 84, 30. 3. 1990, p. 108.
Article 2 
1. The derogation provided for in Article 1 shall relate to an annual global quantity of 216 million cigarettes, exported from the Netherlands' Antilles during the period from 1 January 1991 to 31 December 1993 and obtained from tobacco processed in Brazil. 2. The derogation shall be granted subject to the condition that, on an annual basis, at least 70 % in weight of the tobacco manufactured originates in the ACP States, in the OCT or in the Community. 3. For the purpose of implementing paragraphs 1 and 2, a proof of origin shall be submitted on import into Brazil by means of a movement certificate EUR. 1 drawn up by the competent authorities of the exporting state for tobacco intended to be processed in Brazil prior to its manufacture as such in the Netherlands' Antilles. 4. For each re-export to the Netherlands' Antilles of tobacco processed in Brazil, the exporter shall draw up a declaration in accordance with the layout in the Annex. The declaration shall be authenticated by the 'Carteira de Comercio Exterio do Banco do Brasil SA' subject to compliance with the conditions laid down in paragraphs 2 and 3, This declaration shall be submitted to the authorities in the Netherlands' Antilles which are competent for issuing movement certificates EUR. 1. Article 3 1. The competent authorities of the Netherlands' Antilles shall carry out quantitative checks on exports as referred to in Article 2 (1) and shall forward to the Commission every three months a statement of the quantities in respect of which movement certificates EUR. 1 have been issued on the basis of this Regulation. 2. Not later than three months after the end of each year of application of the derogation, the aforementioned authorities shall also forward to the Commission a statement of the quantities of tobacco imported, with the references to the EUR. 1 certificates presented in Brazil and to the declarations referred to respectively in Article 2 (3) and (4). Article 4 1. This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities. 2. It shall apply only where the government of the Netherlands' Antilles and the 'Carteira de Comercio Exterior do Banco do Brasil SA' have undertaken to comply with the terms of this Regulation and to provide the administrative cooperation between themselves and with the Community in order to ensure the correct issue and verification of the relevant documentation. 3. Notwithstanding Article 2, this Regulation shall cease to apply at the latest on the date of expiry of Decision 86/283/EEC or of any equivalent trade provisions which may replace that Decision. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Luxembourg, 8 October 1990. For the Council The President E. RUBBI (1) OJ No L 175, 1. 7. 1986, p. 1. (2) OJ No L 84, 30. 3. 1990, p. 108.
Article 3 
1. The competent authorities of the Netherlands' Antilles shall carry out quantitative checks on exports as referred to in Article 2 (1) and shall forward to the Commission every three months a statement of the quantities in respect of which movement certificates EUR. 1 have been issued on the basis of this Regulation. 2. Not later than three months after the end of each year of application of the derogation, the aforementioned authorities shall also forward to the Commission a statement of the quantities of tobacco imported, with the references to the EUR. 1 certificates presented in Brazil and to the declarations referred to respectively in Article 2 (3) and (4). Article 4 1. This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities. 2. It shall apply only where the government of the Netherlands' Antilles and the 'Carteira de Comercio Exterior do Banco do Brasil SA' have undertaken to comply with the terms of this Regulation and to provide the administrative cooperation between themselves and with the Community in order to ensure the correct issue and verification of the relevant documentation. 3. Notwithstanding Article 2, this Regulation shall cease to apply at the latest on the date of expiry of Decision 86/283/EEC or of any equivalent trade provisions which may replace that Decision. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Luxembourg, 8 October 1990. For the Council The President E. RUBBI (1) OJ No L 175, 1. 7. 1986, p. 1. (2) OJ No L 84, 30. 3. 1990, p. 108.
Article 4 
1. This Regulation shall enter into force on the day of its publication in the Official Journal of the European Communities. 2. It shall apply only where the government of the Netherlands' Antilles and the 'Carteira de Comercio Exterior do Banco do Brasil SA' have undertaken to comply with the terms of this Regulation and to provide the administrative cooperation between themselves and with the Community in order to ensure the correct issue and verification of the relevant documentation. 3. Notwithstanding Article 2, this Regulation shall cease to apply at the latest on the date of expiry of Decision 86/283/EEC or of any equivalent trade provisions which may replace that Decision. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Luxembourg, 8 October 1990. For the Council The President E. RUBBI (1) OJ No L 175, 1. 7. 1986, p. 1. (2) OJ No L 84, 30. 3. 1990, p. 108.