Considerations on COM(2005)527 - Community position within the Joint Committee on a recommendation on the re-importation of originating products and on the acceptance by the Contracting Parties of simplified proofs of origin, made out by approved exporters, to the Agreement with Switzerland

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(1) The Agreement does in principle not make any distinction between products originating in one Party or the other, in order to define the scope of the abolition of the customs duties and charges having an equivalent effect, and of the prohibition of the introduction of new ones provided for by the Agreement. Such a distinction is made only regarding the preferential treatment applicable to certain products;

(2) The Contracting Parties to the Agreement share the understanding that this elimination of customs duties applies at import into the Community or into Switzerland of the products concerned, whether these products are originating in Switzerland or in the Community, exclusively in the cases were a reciprocal elimination of customs duties applies without making a distinction between products originating in one Party or the other;

(3) Article 22 (1) of Protocol No 3 of the Agreement establishes that the customs authorities of the exporting country may authorise any exporter, hereinafter referred to as approved exporter, who makes frequent shipments of products under this Agreement to make out invoice declarations;

(4) The Contracting Parties agree that, in the context of the Agreement, the approved exporter authorisation is issued either by the customs authorities of the Swiss Confederation or by the customs authorities of a Member State of the European Community, which is not necessarily the Member State where the invoice declaration was made out nor the Member State from which the goods were supplied;

(5) It is appropriate, for the proper functioning of the Agreement, recommend to the Contracting Parties a consistent interpretation of the Agreement.